Sales Tax Assessment Act (No. 1) 1930
18BSale value of goods embodying certain information
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18B Sale value of goods embodying certain information
(1) Where: (a) goods in which visual images or sounds, or visual images and sounds (any of which are, in this section, referred to as the embodied material) have, or a computer program (in this section also referred to as the embodied material) has, been embodied, have, after 19 August 1986, been: (i) sold by the manufacturer of the goods to an unregistered person or to a registered person who has not quoted the person’s certificate in respect of the sale; or (ii) treated by the manufacturer of the goods as stock for sale by retail; (b) where subparagraph (a)(i) applies—valuable consideration has been given by the purchaser or another person to the manufacturer or another person in connection with, or as consideration for, the supply of, or the right to use, the embodied material in the goods; and (c) where subparagraph (a)(ii) applies—it can reasonably be expected that valuable consideration would be given by a purchaser of the goods or another person to the manufacturer or another person in connection with, or as consideration for, the supply of, or the right to use, the embodied material in the goods; and (d) the sale value of the goods would not, but for this section, include an amount equal to the valuable consideration that could reasonably be expected to be given in connection with, or as consideration for, the supply of, or the right to use, the embodied material in the goods if the goods were sold by the manufacturer by wholesale (in this subsection called the wholesale licence fee amount); the sale value of the goods is, for the purposes of this Act, subject to subsection 18(5B) but notwithstanding any other provision of section 18 or 18A, to be an amount equal to the sum of: (e) the amount that would be the sale value of the goods for the purposes of this Act under whichever provision of section 18 or 18A the sale value of the goods would be determined if this section had not been enacted; and (f) the wholesale licence fee amount. (2) A reference in subsection (1) to the right to use embodied material does not include a reference to a right to: (a) broadcast a work, sound recording or cinematograph film; (b) cause a cinematograph film, a work, or a television program that includes a work, to be transmitted to subscribers to a diffusion service; (c) cause a sound recording to be heard in public; (d) cause a cinematograph film to be seen in public; or (e) exhibit an article in public. (3) For the purposes of this section: (a) an expression used in subsection (2) has the same meaning in that subsection as in the Copyright Act 1968, but cinematograph film, in addition to the meaning given by that Act, includes a video tape or video disc; and (b) a reference in subsection (1) to identical goods shall be read as a reference to goods identical in all material respects with the goods in relation to which the expression is used.