Decision chart 3Decision chart 3

Appendix A—Examples Example 1 Typical chain of sales involving goods manufactured in Australia This example shows a typical chain of sales involving a chair manufactured in Australia. The example assumes that no exemption Item is available and the 12% tax rate applies.                   #### Example 2 Typical chain of sales involving imported goods This example shows a typical chain of sales involving an imported chair. The example assumes that no exemption Item is available and the 12% tax rate applies.                   #### Example 3 Typical chain of sales involving quote at retail level This example shows a chain of sales involving a chair manufactured in Australia. In this example, the Consumer quotes for the final retail sale. The example assumes that the 12% rate applies.                      Appendix B—Decision Charts #### Decision chart 1 Is a dealing taxable?                  #### Decision chart 2 When must the tax on a dealing be paid?           #### Decision chart 3 #### Does the small business exemption apply to the current dealing?