Commonwealth Numbered Acts

SALES TAX LAWS AMENDMENT ACT 1985 No. 47, 1985 - SECT 51

51. Section 4 of the Principal Act is amended by adding at the end the
following sub-section:

"(4) Where goods are leased subject to the payment of a royalty, the sale
value of the goods otherwise determined under this section shall be deemed to
be increased by such amount as, in the opinion of the Commissioner, is the
value of the royalty.".