CTHRepealedAct
Sales Tax Assessment Act 1992
48Goods incorporating a milk tank
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#### 48 Goods incorporating a milk tank
(1) This section applies if:
(a) the goods incorporate a tank; and
(b) an exemption based on exemption Item 5 would have been available if the dealing had involved only the tank.
(2) The exempt part is the amount that would have been the taxable value if the dealing had involved only the tank (assuming the dealing to be taxable).