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.
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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.
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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.
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Appendix B—Decision Charts
Decision chart 1
Is a dealing taxable?
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Decision chart 2
When must the tax on a dealing be paid?
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Decision chart 3
Does the small business exemption apply to the current dealing?
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