CTHRepealedAct
Sales Tax Assessment Act 1992
45Goods incorporating tax‑advantaged computer programs
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#### 45 Goods incorporating tax‑advantaged computer programs
(1) This section applies if a tax‑advantaged computer program is embodied in (or in part of) the goods that are the subject of the taxable dealing.
(2) The exempt part is so much of the taxable value as is attributable to the computer program.