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, that have, after 19 August 1986, been purchased by a registered person who has quoted the person’s certificate in respect of the goods have been applied by the purchaser to the purchaser’s own use; (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 for the purposes of this Act would not, but for this section, include the value of the licence fee; the sale value of the goods, for the purposes of this Act, shall, subject to subsection 18(5B) of the Sales Tax Assessment Act (No. 1) 1930 as that subsection is applied by section 12 of this Act, but notwithstanding section 4 or 4A, 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 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.