(1) In ascertaining
the value of anything or the consideration for anything, there is to be no
discount for the amount of GST (if any) payable on the supply of that thing.
(2) A reference in
Part IIIC to purchase price means the purchase price without any discount for
the amount of GST (if any) payable on the supply of the vehicle.
[Section 4A inserted: No. 53 of 1999 s. 33;
amended: No. 2 of 2003 s. 6; No. 66 of 2003 s. 5.]
[ 5. Deleted: No. 2 of 2003 s. 7.]
[Heading inserted: No. 12 of 2004 s. 15.]