Commonwealth Numbered Acts

SALES TAX ASSESSMENT ACT 1992 No. 114, 1992 - SECT 22

22.(1) This dealing involves assessable goods that are manufactured by a
person, in the course of a business, for another person ("the customer")
wholly or partly out of materials that:

   (a)  were supplied by the customer (or by someone else at the request of
        the customer); or

   (b)  were purchased from the manufacturer by the customer (or by someone
        else at the request of the customer).

(2) The dealing consists of the delivery of the goods either to the customer
or to someone else at the direction of the customer or under an agreement to
which the customer is a party.

(3) In this section:

"materials" includes exposed photographic film or cinematograph film that is
to be processed or treated so as to produce a negative, transparency or film
strip.