Commonwealth Numbered Acts

SALES TAX ASSESSMENT ACT 1992 No. 114, 1992 - SECT 39

39.(1) This section sets out the taxable value of a taxable dealing with a
prefabricated building or prefabricated building section. The taxable value is
the amount that would have been the total taxable value of all the taxable
goods incorporated in the building or building section if the dealing had
involved only those taxable goods.

(2) If the building or building section incorporates ineligible duct work (or
fittings, accessories or attachments for ineligible duct work), then that duct
work, and those fittings, accessories or attachments, are to be treated for
the purposes of subsection (1) as being separate goods (and not as consisting
of other goods that are component parts of the duct work, fittings,
accessories or attachments).

(3) In this section:

"ineligible duct work" means prefabricated duct work, or prefabricated
channelling, that is of a kind ordinarily used in forced-draught ventilating
or air-conditioning systems;

"prefabricated building section" does not include ineligible duct work;

"taxable goods" means any assessable goods except always-exempt goods.