6ACSales tax not payable on proportion of value of certain goods

#### 6AC Sales tax not payable on proportion of value of certain goods Notwithstanding anything contained in any law relating to sales tax, where, under by-laws made for the purposes of item 15 in Part I of Schedule 4 to the Customs Tariff, a proportion only of the value of goods to which that item applies is not liable to duties of Customs, sales tax is not payable on the equivalent proportion of the amount that is the sale value of the goods under the Sales Tax Assessment Act (No. 5) 1930.