CTHRepealedAct
Sales Tax (Exemptions and Classifications) Act 1935
6ABGoods incorporating solar panels etc.
Start here
Get a plain-English read of 6AB
Turn the raw legal text into a practical explanation grounded in Sales Tax (Exemptions and Classifications) Act 1935.
#### 6AB Goods incorporating solar panels etc.
Notwithstanding anything contained in any Sales Tax Assessment Act, sales tax is not payable upon so much of the sale value under any Sales Tax Assessment Act of goods in which are incorporated goods covered by subitem (1) of item 153 in the First Schedule as is equal to the amount which would have been the sale value of the first-mentioned goods under that Act if the transaction, act or operation in relation to which the first-mentioned sale value arose had been a transaction, act or operation in relation to the second-mentioned goods only.