18CSale value of goods embodying computer programs

18C Sale value of goods embodying computer programs

Where goods have, after 22 December 1988, been: (a) 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 (b) treated by the manufacturer of the goods as stock for sale by retail; being goods in which, or in part of which, a computer program has been embodied, then, subject to subsection 18(5B) but notwithstanding any other provision of this Act, the amount that would be the sale value of the goods apart from this section is to be reduced by so much of that amount as is attributable to: (c) the computer program (not being a computer program embodied in a microchip); or (d) except where the only computer programs embodied in the goods are embodied in microchips—any other part of the goods the sale value of which would, if sold separately, be exempt from sales tax under item 51 of the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935.