15Rates of tax [see Table B]

#### 15 Rates of tax \[see Table B\] (1) Schedules 2, 3, 4 and 5 specify the rates of tax that apply to taxable dealings with goods. (2) If, in a particular case, goods are covered by more than one of those Schedules, then the Schedule with the lower rate applies. (3) If goods were, immediately before the 21st day after the day on which the A New Tax System (Goods and Services Tax) Act 1999 received the Royal Assent, covered by any of items 4 to 14 of Schedule 5, those goods are taken not to be covered by any Schedule other than Schedule 4.