Commonwealth Numbered Acts

SALES TAX LAWS AMENDMENT ACT (No. 2) 1985 No. 144, 1985 - SECT 14

14. Section 28 of the Principal Act is amended by omitting sub-section (2) and
substituting the following sub-section:

"(2) Until the commencement of sub-section (1), section 4 of the Principal Act
has effect as if the following sub-section were added at the end:
'(5) Where -

   (a)  a payment of royalty has been made in connection with the importation
        or entry for home consumption of goods; and

   (b)  in determining the sale value of the goods in accordance with
        subsection (1) 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 120% of -

   (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.'.".