Commonwealth Numbered Acts

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992 No. 119, 1992 - SECT 8

8.(1) Some exemption Items include a note in brackets that refers to
associated goods such as parts, attachments or accessories. This section
explains the effect of the note.

(2) If the note appears after a subitem that does not require the exemption
goods to be used in a particular way, then the subitem extends to:

   (a)  goods marketed exclusively as associated goods of the specified type
        for goods covered by the subitem; and

   (b)  goods for use by the exemption user exclusively as associated goods of
        the specified type for goods covered by the subitem. (Subsection (2)
        applies, for example, to "(Parts and accessories)" appearing
after a subitem that refers simply to "water boring equipment".

(3) If the note appears after a subitem that requires the exemption goods to
be used in a particular way, then the subitem extends to goods for use by the
exemption user exclusively as associated goods of the specified type for goods
covered by the subitem. (Subsection (3) applies, for example, to "(Parts and
accessories)" appearing after a subitem that refers to "cranes and winches for
use by a person mainly for hauling log timber in the timber-getting
industry".)

(4) Corresponding rules apply to an exemption Item that is not divided into
subitems.