Commonwealth Numbered Acts

SALES TAX ASSESSMENT ACT 1992 No. 114, 1992 - SECT 49

49.(1) This section applies if an exemption based on exemption Item 96 or 97
would have been available except for subitem (2) of the Item concerned.

(2) The exempt part is 44.733% of the motor vehicle depreciation limit that
applies under section 57AF of the Income Tax Assessment Act 1936 for the
financial year in which the dealing happens.