SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992

Table of Provisions

• Long Title

• 1 Short title  
• 2 Commencement  
• 3 Interpretation  
• 3A Meaning of "group company"  
• 4 Effect of Schedule 1  
• 5 What the use requirement means for different Schedule 1 functions  
• 6 Some exemption Items apply only to a local entry  
• 7 Use of goods after they have ceased to be goods is counted for the purposes of the use requirement  
• 8 Meaning of "(Parts)", "(Parts and accessories)" etc. in an exemption Item  
• 9 Certain exemption Items available only to registered persons  
• 10 Activities that are ancillary to one or more higher-level activities  
• 11 Eligible raw materials and parts  
• 12 Generally-excluded property  
• 13 Lower level operation of excluded property  
• 14 General exclusions from food Items  
• 15 Rates of tax  
• 16 Regulations  
• SCHEDULE 1
• SCHEDULE 2
• SCHEDULE 3
• SCHEDULE 4
• SCHEDULE 5