Commonwealth Numbered Acts

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) AMENDMENT ACT 1978 No. 107, 1978 - SECT 3

3. The Principal Act is amended by inserting after section 6AB the following
section: Sales tax not payable on proportion of value of certain goods
''6AC. Notwithstanding anything contained in any Sales Tax Assessment Act,
where, under by-laws made for the purposes of item 15 in Schedule 2 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.''.