Commonwealth Numbered Acts

SALES TAX ASSESSMENT ACT 1992 No. 114, 1992 - SECT 19

19.(1) A retail sale, or an AOU, of goods ("the current goods") by a taxpayer
in the course of a business is a royalty-inclusive sale or a royalty-inclusive
AOU respectively if the following conditions are met:

   (a)  eligible royalty costs have been incurred at or before the time of the
        sale or AOU, or could reasonably be expected to be incurred after the
        time of the sale or AOU, by any or all of the following persons:

        (i)    the taxpayer;

        (ii)   any associate of the taxpayer;

        (iii)  any person (other than the manufacturer) under an arrangement
               with the taxpayer or with an associate of the taxpayer;

   (b)  the sale or AOU is not covered by another category of
        assessable dealing in Table 1.

(2) In this section:

"eligible royalty cost" means a royalty, within the meaning of section 36,
that is paid or payable in connection with the current goods, except where the
amount was paid or payable by any person before 27 May 1992.