Commonwealth Numbered Acts

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992 No. 119, 1992 - SECT 11

11.(1) Any subitem in Chapter 1 that refers to eligible raw materials and
parts in relation to specified activities is to be read as referring to the
following goods:

   (a)  goods for use by the exemption user exclusively as raw materials in
        the on-site construction of goods/equipment for use by
        the exemption user mainly in carrying out one or more of the specified
        activities;

   (b)  goods for use by the exemption user exclusively as parts for
        goods/equipment for use by the exemption user mainly in carrying out
        one or more of the specified activities;

   (c)  goods for use by the exemption user exclusively as raw materials in
        repairing or maintaining goods/equipment for use by the exemption user
        mainly in carrying out one or more of the specified activities.

(2) In this section:

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