Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) If there is a need to know the * price for which particular wine was sold, but the parties have not allocated a particular amount to the wine, the price for which the wine was sold is (for the purposes of the * wine tax law) the price for which the wine could reasonably be expected to have been sold if it had been sold separately.
(2) Similarly, if there is a need to know how much of a global amount relates to some other element of a transaction, but the parties have not allocated a particular amount to that element, the amount to be allocated to that element (for the purposes of the * wine tax law) is the amount that could reasonably be expected to have been allocated to that element if that element had been the only subject matter of the transaction.