34How to work out the taxable value of a taxable dealing

#### 34 How to work out the taxable value of a taxable dealing (1) The general rules for calculating the taxable value are set out in Table 1. (2) In some cases, amounts must be added to the amount set out in Table 1. These additions are set out in Subdivision B of this Division. (3) In some cases, a special taxable value applies instead of the amount that would normally apply under Table 1 and Subdivision B of this Division. These substitute taxable values are set out in Subdivision C of this Division. (4) In working out the taxable value of goods covered by section 15A of the Sales Tax (Exemptions and Classifications) Act 1992, any rebate, refund or other payment or credit made by a State or Territory in respect of the goods is to be disregarded.