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Section 44 - Sales Tax Assessment Act 1992 - Overview of this Division — Zoe

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Sales Tax Assessment Act 1992

44Overview of this Division

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#### 44 Overview of this Division This Division sets out the exempt parts of the taxable value. Exempt parts are deducted from the taxable value before applying the appropriate rate of tax.

Previous sectionDivision 4Exempt parts of taxable value Next section45Goods incorporating tax‑advantaged computer programs