Commonwealth Numbered Acts

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992 No. 119, 1992 - SECT 13

13.(1) In deciding whether exemption Item 1, 2, 18, 23, 28, 29, 30, 33, 34,
35, 36 or 38 applies, the exemption user cannot rely on:

   (a)  the use of the exemption goods, so far as the use relates directly to:

        (i)    excluded property; or

        (ii)   waste products resulting from the use of excluded property; or

   (b)  the use of other property so far as its use relates directly to:

        (i)    excluded property; or

        (ii)   waste products resulting from the use of excluded property.

(2) In this section:

"excluded property" means property that is expressly excluded from the
exemption Item concerned, but does not include:

   (a)  goods covered by exemption Item 3, 4, 5, 6, 8 or 17;

   (b)  goods that have been manufactured by the exemption user, but have not
        been applied to own use by the exemption user.