Clause 12

In section 92 of the principal Act, after subsection (8), insert —“(9) Where the supply in subsection (1)(b), (3) or (6) spans one or more other specified changes within the meaning of section 39(3), then tax is chargeable on the chargeable value of the supply in accordance with Division 1 of Part 6A.(10) In this section, “chargeable value”, in relation to a supply, means the value of the services or the amount of the invoice on which tax is chargeable under subsection (1)(b), (3) or (6), as the case may be.”.