6APre-fabricated buildings

#### 6A Pre-fabricated buildings (1) Notwithstanding anything contained in any Sales Tax Assessment Act, sales tax shall not be payable upon so much of the sale value under any Sales Tax Assessment Act of any pre-fabricated building or pre-fabricated building section which is made of timber, metal, fibro-cement or any other materials or combinations of materials as exceeds the amount which, in the opinion of the Commissioner, would have been the sale value of the taxable goods (if any) incorporated in the building or section if the transaction, act or operation in relation to the sale value of the building or section had been a transaction, act or operation in relation to those taxable goods only. (2) In this section: > pre-fabricated building section does not include pre-fabricated duct work or pre-fabricated channelling, being duct work or channelling of a kind used in forced draught ventilating or air conditioning systems. > taxable goods, in relation to a pre-fabricated building or pre-fabricated building section, means goods that, if sold separately, would not be covered by any item in the First Schedule, and, in a case where there are incorporated in the building or building section goods (in this definition referred to as the relevant goods), being: (a) duct work or channelling of a kind used in forced draught ventilating or air conditioning systems; or (b) fittings, accessories or attachments for duct work or channelling of a kind used in forced draught ventilating or air conditioning systems; includes the relevant goods.