For the purposes of section 20(5) of the Act, where a taxable person applies less than the entire goods or services to a different use, the value of supply is determined as follows:
(a) If 10% or less of a good or service is converted to a different use, the change in use is not treated as a supply under section 4(6) of the Act.
(b) Changes within a 12 month period are to be aggregated for the purposes of determining the portion of a good or service that was converted to a different use.