(a) the goodwill of
a business, if the business has also supplied goods outside New South Wales,
or provided services outside New South Wales, to a customer of the business
during the previous 12 months, or
(b) intellectual property that has also
been used or exploited in one or more other Australian jurisdictions during
the previous 12 months, or
(c) a statutory licence or permission under a
Commonwealth law if the rights under the licence or permission have been
exercised during the previous 12 months in respect of one or more other
Australian jurisdictions.
"X" is the gross amount (expressed in Australian dollars) of goods supplied,
and services provided, in New South Wales by the business to customers of the
business during the last 3 completed financial years preceding the
dutiable transaction, and
"Y" is the gross amount (expressed in Australian dollars) of goods supplied,
and services provided, in and outside New South Wales by the business to
customers of the business during the last 3 completed financial years
preceding the dutiable transaction.
(4) If an apportionment cannot
be made under subsection (2), the Chief Commissioner may make an apportionment
on such basis as the Chief Commissioner considers appropriate in the
circumstances.
(5) In this section, a reference to a service provided to a
customer includes a reference to anything done for a customer pursuant to a
contractual obligation.