A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)
Income Tax Assessment Act 1936
23 Section 39
Omit all the words from and including "sale price of the goods", substitute:
sale price of the goods:
(a) their purchase price; and
(b) the expenses incurred in transporting them to and selling them in Australia; and
(c) if the sale is a taxable supply - an amount equal to the net GST payable on the supply.