SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992 (Repealed)

PART 3 - RULES FOR INTERPRETING SCHEDULE 1

Division 2 - Chapter 1 of Schedule 1 (Goods for use in business or industry)

SECTION 10   ACTIVITIES THAT ARE ANCILLARY TO ONE OR MORE HIGHER-LEVEL ACTIVITIES  

10(1)  [Ancillary activities of exemption user]  

For the purposes of Chapter 1, the following activities of a person ( ``the exemption user'' ) are ancillary to one or more other activities ( ``the higher-level activities'' ) carried out by the exemption user:

(a)  scheduling, sequencing, monitoring, controlling or costing the higher-level activities;

(b)  ordering, storing, handling, transporting, monitoring, controlling, costing, repairing or maintaining any of the following:

(i) goods/equipment used, or for use, mainly in carrying out the higher-level activities;

(ii) if each of the higher-level activities consists of applying a process or treatment to goods as described in paragraph (a) or (b) of the definition of ``manufacture-related activity'' in exemption Item 18 - the goods to which that process or treatment is applied;

(iia) materials wholly or partly out of which wholesaler's-materials goods in relation to the exemption user are to be manufactured;

(iii) goods for use exclusively as raw materials in the on-site construction of goods/equipment for use mainly in carrying out the higher-level activities;

(iv) goods for use exclusively as parts for goods/equipment for use mainly in carrying out the higher-level activities;

(v) goods for use exclusively as raw materials in repairing or maintaining goods/equipment for use mainly in carrying out the higher-level activities;

(c)  training people, or preparing materials for training people, if the training is mainly for the purpose of developing, improving or maintaining their skills in performing the higher-level activities;

(d)  an activity that is undertaken mainly for one or more of the following purposes:

(i) providing access to a building, or part of a building, that is used, or for use, mainly in carrying out the higher-level activities;

(ii) providing lighting for the purpose of carrying out the higher-level activities;

(iii) controlling temperature in an eligible area;

(iv) covering floors or windows in an eligible area;

(v) monitoring or controlling pollution that results from carrying out the higher-level activities;

(vi) disposing of waste products that result from carrying out the higher-level activities;

(vii) producing, supplying or regulating power (including electricity, gas, compressed air or hydraulic power) for use in carrying out the higher-level activities;

(viii) transporting people (otherwise than by air or sea), within an eligible area, in order to assist them to carry out the higher-level activities;

(ix) monitoring the weather for a purpose related to carrying out the higher-level activities;

(x) preventing accidents in an eligible area, where the accidents involve persons carrying out the higher-level activities;

(xi) treating injuries in an eligible area, where the injuries occur in an eligible area to persons carrying out the higher-level activities;

(xii) preventing people who are carrying out the higher-level activities from being injured while in an eligible area;

(xiii) preventing, detecting or extinguishing fires in an eligible area;

(xiv) cleaning or de-contaminating an eligible area;

(xv) providing security for an eligible area;

(xvi) monitoring, supplying or regulating water for use mainly in carrying out the higher-level activities;

(xvii) providing communications for the purpose of carrying out the higher-level activities.

10(2)  [Interpretation]  

In this section:

``eligible area'' means an area that is used, or for use, mainly in carrying out the higher-level activities;

``goods/equipment'' means goods, or machinery, implements or apparatus.