Commonwealth Numbered Acts

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) AMENDMENT ACT (No. 2) 1979 No. 94, 1979 - SECT 3

3. After section 6B of the Principal Act the following section is inserted:
Sales tax on goods incorporating radios, &c.
''6C. (1) For the purposes of any Act imposing sales tax upon goods, item 49
in the Second Schedule applies in respect of goods referred to in that item
if, and only if, the relevant amount in relation to those goods exceeds 50% of
the sale value of the goods under the Sales Tax Assessment Act that relates to
the imposition, assessment and collection of sales tax imposed by that
first-mentioned Act.

''(2) The amount that is the relevant amount in relation to goods referred to
in item 49 in the Second Schedule is the amount that would have been the sale
value, under the appropriate Sales Tax Assessment Act, of the component of
those goods which enables, or the components of those goods which enable, the
goods to be used as referred to in that item if the transaction, act or
operation in relation to which the sale value of the goods arose had been a
transaction, act or operation in relation only to that component or those
components.''.