Commonwealth Numbered Acts

SALES TAX ASSESSMENT ACT 1992 No. 114, 1992 - SECT 8

8.(1) In certain circumstances, the manufacture of goods ("the current goods")
is treated as having happened in the course of a business even though it did
not.

(2) This treatment applies if all the following conditions are met:

   (a)  the current goods were manufactured on premises that had been sold,
        leased or otherwise made available to the manufacturer under an
        agreement entered into for the purpose, or for purposes that included
        the purpose, of bringing about the manufacture of the current goods;

   (b)  when the current goods were manufactured, the premises were ordinarily
        used by any person in the course of carrying on a business in the
        ordinary course of which goods identical in all material respects with
        the current goods could reasonably be expected to be manufactured;

   (c)  more than half of the labour used in the manufacture of the current
        goods was paid labour.

(3) In this section:

"paid labour" does not include labour provided by the manufacturer;

"premises" includes land or a building or part of a building.