SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 2 - GENERAL DEFINITIONS

SECTION 13 (Repealed by 101 of 2006)   MEANING OF ``EMBODYING VISUAL IMAGES, SOUNDS OR COMPUTER PROGRAMS IN GOODS''  

13    Visual images, sounds or a computer program are taken to be embodied in goods only if the goods have been treated in such a way in relation to the images, sounds or computer program that the images, sounds or computer program can be reproduced from the goods (either with or without the aid of some other device).




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