SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992 (Repealed)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 9   CERTAIN EXEMPTION ITEMS AVAILABLE ONLY TO REGISTERED PERSONS  

9    Goods are not covered by an exemption Item marked [R] unless the exemption user is a registered person at the time specified in the Table in section 5.