CTHRepealedAct
Sales Tax Assessment Act 1992
50Customs dealing with goods that are partly exempt from customs duty
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#### 50 Customs dealing with goods that are partly exempt from customs duty
In the case of a customs dealing, if a proportion of the value of the goods is not liable to customs duty because of by‑laws made for the purposes of item 15 in Part I of Schedule 4 to the Customs Tariff, then an equivalent proportion of the taxable value is an exempt part.