SALES TAX ASSESSMENT ACT 1992 No. 114, 1992 - SECT 13 Meaning of "embodying visual images, sounds or computer programs in goods"

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SALES TAX ASSESSMENT ACT 1992 No. 114, 1992 - SECT 13

Meaning of "embodying visual images, sounds or computer programs in goods"

13. Visual images, sounds or a computer program are taken to be embodied in
goods only if the goods have been treated in such a way in relation to the
images, sounds or computer program that the images, sounds or computer program
can be reproduced from the goods (either with or without the aid of some other
device).

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