SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992 (Repealed)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 11   ELIGIBLE RAW MATERIALS AND PARTS  

11(1)  [Meaning of eligible raw materials and parts]  

Any subitem in Chapter 1 that refers to eligible raw materials and parts in relation to specified activities is to be read as referring to the following goods:

(a)  goods for use by the exemption user exclusively as raw materials in the on-site construction of goods/equipment for use by the exemption user mainly in carrying out one or more of the specified activities;

(b)  goods for use by the exemption user exclusively as parts for goods/equipment for use by the exemption user mainly in carrying out one or more of the specified activities;

(c)  goods for use by the exemption user exclusively as raw materials in repairing or maintaining goods/equipment for use by the exemption user mainly in carrying out one or more of the specified activities.

11(2)  [``goods/equipment'']  

In this section:

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