Commonwealth Numbered Acts

SALES TAX LAWS (COMPUTER PROGRAMS) AMENDMENT ACT 1989 No. 19, 1990 - SCHEDULE

                                       SCHEDULE                      Section 26

AMENDMENTS OF ACTS
Sales Tax Assessment Act (No. 1) 1930 Subsection 18b (1):
Omit all the material after paragraph (a), substitute the following:

"(b) where subparagraph (a) (i) applies - valuable consideration has been
given by the purchaser or another person to the manufacturer or another person
in connection with, or as consideration for, the supply of, or the right to
use, the embodied material in the goods; and

   (c)  where subparagraph (a) (ii) applies - it can reasonably be expected
        that valuable consideration would be given by a purchaser of the goods
        or another person to the manufacturer or another person in connection
        with, or as consideration for, the supply of, or the right to use, the
        embodied material in the goods; and

   (d)  the sale value of the goods would not, but for this section, include
        an amount equal to the valuable consideration that could reasonably be
        expected to be given in connection with, or as consideration for, the
        supply of, or the right to use, the embodied material in the goods if
        the goods were sold by the manufacturer by wholesale (in this
        subsection called the 'wholesale licence fee amount'); the sale value
        of the goods is, for the purposes of this Act, subject to subsection
        18 (5b) but notwithstanding any other provision of section 18 or 18a,
        to be an amount equal to the sum of:

   (e)  the amount that would be the sale value of the goods for the purposes
        of this Act under whichever provision of section 18 or 18a the sale
        value of the goods would be determined if this section had not been
        enacted; and

   (f)  the wholesale licence fee amount.". Sales Tax Assessment Act (No. 2)
        1930 Subsection 4b (1):
Omit all the material after paragraph (b), substitute the following:

"(c) the sale value of the goods would not, but for this section, include:

        (i)    if the goods have been sold by retail by a registered person
               who has quoted the person's certificate when purchasing the
               goods - the valuable consideration that could reasonably be
               expected to have been given in connection with, or as
               consideration for, the supply of, or the right to use, the
               embodied material in the goods if the goods had been sold by
               the registered person by wholesale (in this subsection called
               the 'wholesale licence fee amount'); or

        (ii)   in any other case - the value of the licence fee; the sale
               value of the goods is, for the purposes of this Act, subject to
               subsection 18 (5b) of the Sales Tax Assessment Act (No. 1) 1930
               as that section is applied by section 12 of this Act, but
               notwithstanding section 4 or 4a, to be an amount equal to the
               sum of:

   (d)  the amount that would be the sale value of the goods for the purposes
        of this Act under whichever provision of section 4 or 4a the sale
        value of the goods would be determined if this section had not been
        enacted; and

   (e)  an amount equal to:

        (i)    if the goods have been sold by retail by a registered person
               who has quoted the person's certificate when purchasing the
               goods - the wholesale licence fee amount; or

        (ii)   in any other case - the value of the licence fee.". Subsection
               12 (1):
Omit "the Schedule", substitute "the Schedules". Paragraph 12 (1) (b):
Omit "32 (2a)", substitute "32 (2d)". Sales Tax Assessment Act (No. 3) 1930
Subsection 4b (1):
Omit all the material after paragraph (b), substitute the following:

"(c) the sale value of the goods would not, but for this section, include:

        (i)    if the goods have been sold by retail by a registered person
               who has quoted the person's certificate when purchasing the
               goods - the valuable consideration that could reasonably be
               expected to have been given in connection with, or as
               consideration for, the supply of, or the right to use, the
               embodied material in the goods if the goods had been sold by
               the registered person by wholesale (in this subsection called
               the 'wholesale licence fee amount'); or

        (ii)   in any other case - the value of the licence fee; the sale
               value of the goods is, for the purposes of this Act, subject to
               subsection 18 (5b) of the Sales Tax Assessment Act (No. 1) 1930
               as that section is applied by section 12 of this Act, but
               notwithstanding section 4 or 4a, to be an amount equal to the
               sum of:

   (d)  the amount that would be the sale value of the goods for the purposes
        of this Act under whichever provision of section 4 or 4a the sale
        value of the goods would be determined if this section had not been
        enacted; and

   (e)  an amount equal to:

        (i)    if the goods have been sold by retail by a registered person
               who has quoted the person's certificate when purchasing the
               goods - the wholesale licence fee amount; or

        (ii)   in any other case - the value of the licence fee.". Subsection
               12 (1):
Omit "the Schedule", substitute "the Schedules". Paragraph 12 (1) (b):
Omit "32 (2a)", substitute "32 (2d)". Sales Tax Assessment Act (No. 4) 1930
Subsection 12 (1):
Omit "the Schedule", substitute "the Schedules". Paragraph 12 (1) (b):
Omit "32 (2a)", substitute "32 (2d)". Sales Tax Assessment Act (No. 5) 1930
Subsection 12 (1):
Omit "the Schedule", substitute "the Schedules". Paragraph 12 (1) (b):
Omit "32 (2a)", substitute "32 (2d)". Sales Tax Assessment Act (No. 6) 1930
Subsection 4b (1):
Omit all the material after paragraph (b), substitute the following:

"(c) the sale value of the goods would not, but for this section, include:

        (i)    if the goods have been sold by retail by a registered person
               who has quoted the person's certificate when importing the
               goods - the valuable consideration that could reasonably be
               expected to have been given in connection with, or as
               consideration for, the supply of, or the right to use, the
               embodied material in the goods if the goods had been sold by
               the registered person by wholesale (in this subsection called
               the 'wholesale licence fee amount'); or

        (ii)   in any other case - the value of the licence fee; the sale
               value of the goods is, for the purposes of this Act, subject to
               subsection 18 (5b) of the Sales Tax Assessment Act (No. 1) 1930
               as that section is applied by section 12 of this Act, but
               notwithstanding section 4 or 4a, to be an amount equal to the
               sum of:

   (d)  the amount that would be the sale value of the goods for the purposes
        of this Act under whichever provision of section 4 or 4a the sale
        value of the goods would be determined if this section had not been
        enacted; and

   (e)  an amount equal to:

        (i)    if the goods have been sold by retail by a registered person
               who has quoted the person's certificate when importing the
               goods - the wholesale licence fee amount; or

        (ii)   in any other case - the value of the licence fee.". Subsection
               12 (1):
Omit "the Schedule", substitute "the Schedules". Paragraph 12 (1) (b):
Omit "32 (2a)", substitute "32 (2d)". Sales Tax Assessment Act (No. 7) 1930
Subsection 4b (1):
Omit all the material after paragraph (b), substitute the following:

"(c) the sale value of the goods would not, but for this section, include:

        (i)    if the goods have been sold by retail by a registered person
               who has quoted the person's certificate when purchasing the
               goods - the valuable consideration that could reasonably be
               expected to have been given in connection with, or as
               consideration for, the supply of, or the right to use, the
               embodied material in the goods if the goods had been sold by
               the registered person by wholesale (in this subsection called
               the 'wholesale licence fee amount'); or

        (ii)   in any other case - the value of the licence fee; the sale
               value of the goods is, for the purposes of this Act, subject to
               subsection 18 (5b) of the Sales Tax Assessment Act (No. 1) 1930
               as that section is applied by section 12 of this Act, but
               notwithstanding section 4 or 4a, to be an amount equal to the
               sum of:

   (d)  the amount that would be the sale value of the goods for the purposes
        of this Act under whichever provision of section 4 or 4a the sale
        value of the goods would be determined if this section had not been
        enacted; and

   (e)  an amount equal to:

        (i)    if the goods have been sold by retail by a registered person
               who has quoted the person's certificate when purchasing the
               goods - the wholesale licence fee amount; or

        (ii)   in any other case - the value of the licence fee.". Subsection
               12 (1):
Omit "the Schedule", substitute "the Schedules". Paragraph 12 (1) (b):
Omit "32 (2a)", substitute "32 (2d)". Sales Tax Assessment Act (No. 8) 1930
Subsection 12 (1):
Omit "the Schedule", substitute "the Schedules". Paragraph 12 (1) (b):
Omit "32 (2a)", substitute "32 (2d)". Sales Tax Assessment Act (No. 9) 1930
Subsection 12 (1):
Omit "the Schedule", substitute "the Schedules". Paragraph 12 (1) (b):
Omit "32 (2a)", substitute "32 (2d)". Sales Tax Assessment Act (No. 10) 1985
Subsection 12 (1):
Omit "the Schedule", substitute "the Schedules".
Sales Tax Assessment Act (No. 11) 1985 Subsection 16 (1):
Omit "the Schedule", substitute "the Schedules".