4BSale value of goods embodying certain information

4B 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 sold by a registered person, or a person required to be registered, who purchased the goods from the manufacturer, to an unregistered person or to a registered person who has not quoted the person’s certificate in respect of the purchase of the goods; (b) valuable consideration (in this section referred to as the licence fee) has been given by the purchaser or another person to the vendor 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) the sale value of the goods would not, but for this section, include: (i) if the goods have been sold by retail by a registered person who has quoted the person’s certificate when purchasing the goods—the valuable consideration that could reasonably be expected to have been 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 had been sold by the registered person by wholesale (in this subsection called the wholesale licence fee amount); or (ii) in any other case—the value of the licence fee; the sale value of the goods is, for the purposes of this Act, subject to subsection 18(5B) of the Sales Tax Assessment Act (No. 1) 1930 as that section is applied by section 12 of this Act, but notwithstanding section 4 or 4A, to be an amount equal to the sum of: (d) the amount that would be the sale value of the goods for the purposes of this Act under whichever provision of section 4 or 4A the sale value of the goods would be determined if this section had not been enacted; and (e) an amount equal to: (i) if the goods have been sold by retail by a registered person who has quoted the person’s certificate when purchasing the goods—the wholesale licence fee amount; or (ii) in any other case—the value of the licence fee. (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, 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.