Commonwealth Numbered Acts

SALES TAX LAWS AMENDMENT ACT 1987 No. 42, 1987 - SECT 28

28. After section 6AB of the Principal Act the following section is inserted:
Sales tax not payable on proportion of value of certain goods

"6AC. Notwithstanding anything contained in any law relating to sales tax,
where, under by-laws made for the purposes of item 15 in Part I of Schedule 4
to the Customs Tariff, a proportion only of the value of goods to which that
item applies is not liable to duties of Customs, sales tax is not payable on
the equivalent proportion of the amount that is the sale value of the goods
under the Sales Tax Assessment Act (No. 5) 1930.".