Commonwealth Numbered Acts

SALES TAX ASSESSMENT ACT (No. 10) 1985 No. 43, 1985 - SECT 5

5. The sale value of goods deemed to be sold by a taxpayer is the amount that,
in the opinion of the Commissioner, is the value of the amount of royalty paid
by the taxpayer in respect of the goods, less any part of that amount of
royalty taken into account in determining the sale value of the goods under an
Act providing for the assessment of sales tax.