SALES TAX ASSESSMENT ACT 1992 No. 114, 1992 - SECT 95 Apportionment of global amounts

SALES TAX ASSESSMENT ACT 1992 No. 114, 1992 - SECT 95

95.(1) If there is a need to know the price for which particular goods were
sold, but the parties have not allocated a particular amount to those goods,
the price for which those goods were sold is (for the purposes of the sales
tax law) the price for which the goods could reasonably be expected to have
been sold if they had been sold separately.

(2) Similarly, if there is a need to know how much of a global amount relates
to some other element of a transaction, but the parties have not allocated a
particular amount to that element, the amount to be allocated to that element
(for the purposes of the sales tax law) is the amount that could reasonably be
expected to have been allocated to that element if that element had been the
only subject matter of the transaction.