Commonwealth Numbered Acts

SALES TAX ASSESSMENT ACT 1992 No. 114, 1992 - SECT 48

48.(1) This section applies if:

   (a)  the goods incorporate a tank; and

   (b)  an exemption based on exemption Item 5 would have been available if
        the dealing had involved only the tank.

(2) The exempt part is the amount that would have been the taxable value if
the dealing had involved only the tank (assuming the dealing to be taxable).