18DSale value of certain printed matter inserts

18D Sale value of certain printed matter inserts

Where: (a) subsection 3(15) applies to deem an insert, within the meaning of that subsection, not to be part of item 51/54 goods, within the meaning of that subsection; and (b) the manufacturer of the insert sells it or is deemed by subsection 3(4) to have sold it; and (c) sales tax is payable under this Act by the manufacturer on the sale value (including a nil sale value) of the insert in respect of the sale or deemed sale; then, subject to subsections 18(4) and (5B), but notwithstanding any other provision of this Act, that sale value is taken to be of the same amount as the sale value that is, or would be, applicable if sales tax is, or were, payable by the manufacturer under this Act in respect of an application of the insert to the manufacturer’s own use at the time of the sale or deemed sale.