Commonwealth Numbered Acts

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992 No. 119, 1992 - SECT 5

5.(1) Some exemption Items require the exemption goods to be used in a
particular way or by a particular person. The following Table explains what
the use requirement means for each of the Schedule 1 functions set out in
section 4. (Column 3 of the Table only applies to exemption Items marked (R)
and is explained in section 9.)
Use requirements for Schedule 1
   Schedule 1 function     Use requirement     Time when exemption

user must be registered
Exemption if all requirements of the Item are satisfied at or
before the time of the dealing
(Use requirement not applicable)
(Not applicable)
Exemption for non-lease AOU
Intended use by the applier during the whole
of the statutory period
Time of AOU
Exemption for grant of eligible long-term lease
Intended use by the lessee during the whole
of the statutory period
Time when lease granted
Exemption for grant of eligible short-term lease
(Use requirement not applicable)
Time when lease granted
Ground for quoting
Intended use by the quoter during the whole
   of the statutory period                     Time of quoting

Credit entitlement for eligible long-term lease
Intended use by the lessee during the whole
   of the statutory period                     Time when lease granted

Credit entitlement for eligible short-term lease
(Use requirement not applicable)
Time when lease granted

(2) In the case of parts, fittings, attachments or accessories for goods
covered by a particular Item or subitem, the intended use of the parts,
fittings, attachments or accessories does not have to be for the whole of the
period specified in the Table.

(2A) If an exemption Item applies to goods because the exemption user is an
always-exempt person, the exemption Item extends to goods for use by the
always-exempt person for donation to another person or as a prize or award.

(2B) If an exemption Item applies to goods because the exemption user is the
government of a foreign country, the exemption Item extends to goods for use
by that government, for donation to another person or as a prize or award,
other than by:

   (a)  the country's diplomatic mission in Australia; or

   (b)  a consular post in Australia of the country; or

   (c)  a Trade Commissioner in Australia of the country.

(3) The rules in this section have effect subject to any contrary intention in
the exemption Item concerned.