6CSales tax on goods incorporating radios etc.

#### 6C Sales tax on goods incorporating radios etc. (1) For the purposes of any Act imposing sales tax upon goods, item 49 in the Second Schedule applies in respect of goods referred to in that item if, and only if, the relevant amount in relation to those goods exceeds 50% of the sale value of the goods under the Sales Tax Assessment Act that relates to the imposition, assessment and collection of sales tax imposed by that first-mentioned Act. (2) The amount that is the relevant amount in relation to goods referred to in item 49 in the Second Schedule is the amount that would have been the sale value, under the appropriate Sales Tax Assessment Act, of the component of those goods which enables, or the components of those goods which enable, the goods to be used as referred to in that item if the transaction, act or operation in relation to which the sale value of the goods arose had been a transaction, act or operation in relation only to that component or those components.