46Goods incorporating videotex equipment

#### 46 Goods incorporating videotex equipment (1) This section applies if: (a) the goods incorporate videotex equipment; and (b) an exemption based on exemption Item 95 would have been available if the dealing had involved only the videotex equipment. (2) The exempt part is the amount that would have been the taxable value if the dealing had involved only the videotex equipment (assuming the dealing to be taxable). (3) In this section, videotex equipment means systems or devices referred to in exemption Item 95.