Commonwealth Numbered Acts

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992 No. 119, 1992 - SECT 10

10.(1) For the purposes of Chapter 1, the following activities of a person
("the exemption user") are ancillary to one or more other activities ("the
higher-level activities") carried out by the exemption user:

   (a)  scheduling, sequencing, monitoring, controlling or costing the
        higher-level activities;

   (b)  ordering, storing, handling, transporting, monitoring, controlling,
        costing, repairing or maintaining any of the following:

        (i)    goods/equipment used, or for use, mainly in carrying out the
               higher-level activities;

        (ii)   if each of the higher-level activities consists of applying a
               process or treatment to goods as described in paragraph (a) or
               (b) of the
definition of "manufacture-related activity" in exemption Item 18-the goods to
which that process or treatment is applied;
(iia) materials wholly or partly out of which wholesaler's-materials goods in
relation to the exemption user are to be manufactured;

        (iii)  goods for use exclusively as raw materials in the on-site
               construction of goods/equipment for use mainly in carrying out
               the higher-level activities;

        (iv)   goods for use exclusively as parts for goods/equipment for use
               mainly in carrying out the higher-level activities;

        (v)    goods for use exclusively as raw materials in repairing or
               maintaining goods/equipment for use mainly in carrying out
               the higher-level activities;

   (c)  training people, or preparing materials for training people, if the
        training is mainly for the purpose of developing, improving or
        maintaining their skills in performing the higher-level activities;

   (d)  an activity that is undertaken mainly for one or more of the following
        purposes:

        (i)    providing access to a building, or part of a building, that is
               used, or for use, mainly in carrying out thehigher-level
               activities;

        (ii)   providing lighting for the purpose of carrying out the
               higher-level activities;

        (iii)  controlling temperature in an eligible area;

        (iv)   covering floors or windows in an eligible area;

        (v)    monitoring or controlling pollution that results from carrying
               out the higher-level activities;

        (vi)   disposing of waste products that result from carrying out the
               higher-level activities;

        (vii)  producing, supplying or regulating power (including
               electricity, gas, compressed air or hydraulic power) for use in
               carrying out the higher-level activities;

        (viii) transporting people (otherwise than by air or sea), within an
               eligible area, in order to assist them to carry out
               the higher-level activities;

        (ix)   monitoring the weather for a purpose related to carrying out
               the higher-level activities;

        (x)    preventing accidents in an eligible area, where the accidents
               involve persons carrying out the higher-level activities;

        (xi)   treating injuries in an eligible area, where the injuries occur
               in an eligible area to persons carrying out the higher-level
               activities;

        (xii)  preventing people who are carrying out the higher-level
               activities from being injured while in an eligible area;

        (xiii) preventing, detecting or extinguishing fires in an eligible
               area;

        (xiv)  cleaning or de-contaminating an eligible area;

        (xv)   providing security for an eligible area;

        (xvi)  monitoring, supplying or regulating water for use mainly in
               carrying out the higher-level activities;

        (xvii) providing communications for the purpose of carrying out the
               higher-level activities.

(2) In this section:

"eligible area" means an area that is used, or for use, mainly in carrying out
the higher-level activities;

"goods/equipment" means goods, or machinery, implements or apparatus.