6ADGoods incorporating videotex equipment

#### 6AD Goods incorporating videotex equipment (1) 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 eligible goods in respect of which item 123A in the First Schedule applies are incorporated as is equal to the amount that, in the opinion of the Commissioner, would have been the sale value of the eligible 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 eligible goods only. (2) Where: (a) a sale value arises under any Sales Tax Assessment Act in relation to a transaction, act or operation effected or done in relation to goods: (i) being eligible goods (in this subsection referred to as the relevant eligible goods); or (ii) incorporating eligible goods (in this subsection also referred to as the relevant eligible goods); (b) at the time (in this subsection referred to as the relevant time) when the transaction, act or operation referred to in paragraph (a) is effected or done, the relevant eligible goods are goods for use by an eligible person (in this subsection referred to as the relevant person); (c) within the period of 3 years immediately preceding the relevant time: (i) a sale value (in this subsection referred to as the relevant sale value) has arisen under any Sales Tax Assessment Act in relation to a transaction, act or operation (other than the treating of goods as stock for sale by retail, or a sale or lease of goods) effected or done in relation to goods: (A) being eligible goods (in this subsection referred to as the other eligible goods) other than the relevant eligible goods; or (B) incorporating eligible goods (in this subsection also referred to as the other eligible goods) other than the relevant eligible goods; or (ii) goods: (A) being eligible goods (in this subsection also referred to as the other eligible goods) other than the relevant eligible goods; or (B) incorporating eligible goods (in this subsection also referred to as the other eligible goods) other than the relevant eligible goods; have been sold or leased to the relevant person or to another person for an amount (in this subsection referred to as the relevant amount); and (d) by reason that the relevant person was an eligible person and that the other eligible goods were goods for use by the relevant person: (i) in a case to which subparagraph (c)(i) applies: (A) sales tax was not payable upon the relevant sale value; or (B) the amount of sales tax payable upon the relevant sale value was less than the amount of sales tax that would have been so payable if the relevant person had not been an eligible person; or (ii) in a case to which subparagraph (c)(ii) applies: (A) the relevant amount did not include an amount attributable to an amount of sales tax payable upon a sale value of the other eligible goods, or upon a sale value of the goods incorporating the other eligible goods, as the case may be; or (B) in a case where the relevant amount included an amount attributable to an amount of sales tax payable upon a sale value of the other eligible goods, or upon a sale value of the goods incorporating the other eligible goods, as the case may be—the amount so attributable was less than the amount so attributable that might reasonably be expected to have been included in the relevant amount if the relevant person had not been an eligible person; item 123A in the First Schedule does not apply in respect of the relevant eligible goods unless the Commissioner, being satisfied that, by reason of special circumstances, it is appropriate to do so, otherwise directs by instrument in writing. (3) In this section: > eligible goods means goods of a kind referred to in paragraph (a), (b), (c) or (d) of item 123A in the First Schedule, whether or not of a kind used in or in connection with appliances for the reception of television programs. > eligible person means a person of the kind referred to in item 123A in the First Schedule.