Commonwealth Numbered Acts

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) AMENDMENT ACT 1985 No. 145, 1985 - SECT 3

3. After section 6AA of the Principal Act the following section is inserted:
Goods incorporating solar panels, &c.

"6AB. Notwithstanding anything contained in any Sales Tax Assessment Act,
sales tax is not payable upon so much of the sale value under any Sales Tax
Assessment Act of goods in which are incorporated goods covered by sub-item
(1) of item 153 in the First Schedule as is equal to the amount which would
have been the sale value of the first-mentioned goods under that Act if the
transaction, act or operation in relation to which the first mentioned sale
value arose had been a transaction, act or operation in relation to the
second-mentioned goods only.".