Commonwealth Numbered Acts

SALES TAX LAWS AMENDMENT ACT (No. 2) 1985 No. 144, 1985 - SECT 11

11. Section 4 of the Principal Act is amended by omitting sub-section (4) and
substituting the following sub-section:

"(4) Where -

   (a)  a payment of royalty has been made in connection with a lease of
        goods; and

   (b)  in determining the sale value of the goods in accordance with
        sub-section (1), (1A), (2) or (3) -

        (i)    no part of the amount of royalty has been taken into account;
               or

        (ii)   a part of the amount of royalty (in this sub-section referred
               to as the 'relevant part') has been taken into account, then,
               for the purposes of this section, the sale value of the goods
               so determined shall be deemed to be increased by an amount
               equal to -

   (c)  where sub-paragraph (b) (i) applies - the amount of the royalty; or

   (d)  where sub-paragraph (b) (ii) applies - the difference between the
        amount of the royalty and the relevant part.".