Document ID: chunk:federal_register_of_legislation:F2017L01274:body:0:p7
Version: federal_register_of_legislation:F2017L01274
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norms method, if the retailer is a pharmacy –  the SAM turnover does not include PBS prescription sales; or
    (iii)     for the business norms method, if the retailer is a rural convenience store, the SAM turnover does not include trading sales from:
       1. fuel; and
       2. operating an Australia Post agency.

Trading sales means sales of trading stock and any other trading income, but excludes sales of capital assets and other sales made solely in ceasing or scaling down the business.

Trading stock acquisitions means acquisitions of trading stock.

Other expressions in this determination have the same meaning as in the GST Act.