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.