A New Tax System (Goods and Services Tax) Act 1999
If an importation (the actual importation ) is:
(a) partly a * taxable importation ; and
(b) partly a * non-taxable importation ;
the value of the part of the actual importation that is a taxable importation is the proportion of the value of the actual importation (worked out as if it were solely a taxable importation) that the taxable importation represents.