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SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992 No. 119, 1992 - SECT 6
Some exemption Items apply only to a local entry
6. If the words "(local entry only)" appear at the end of an exemption Item
that is not divided into subitems, then the Item applies only to a local
entry. If the words appear at the end of a subitem, then the subitem applies
only to a local entry.
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