Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The general rules for calculating the taxable value are set out in the * Assessable Dealings Table.
(2) In some cases, the * Assessable Dealings Table refers to the * notional wholesale selling price as the * taxable value. Subdivision 9 - B sets out how to work out the notional wholesale selling price.
(3) In some cases, amounts must be added to the amount set out in the * Assessable Dealings Table. These additions are set out in Subdivision 9 - C.
(4) In working out the * taxable value of wine, any rebate, refund or other payment or credit made by a State or Territory in respect of the wine is to be disregarded.