PART 3 - RULES FOR INTERPRETING SCHEDULE 1
Division 1 - General rules
SECTION 5
WHAT THE USE REQUIREMENT MEANS FOR DIFFERENT SCHEDULE 1 FUNCTIONS
5(1)
[Use requirements for Sch 1]
Some exemption Items require the exemption goods to be used in a particular way or by a particular person. The following Table explains what the use requirement means for each of the Schedule 1 functions set out in section 4.
[Column 3 of the Table only applies to exemption Items marked [R] and is explained in section 9.]
5(2)
[Intended use of parts etc]
In the case of parts, fittings, attachments or accessories for goods covered by a particular Item or subitem, the intended use of the parts, fittings, attachments or accessories does not have to be for the whole of the period specified in the Table.
5(2A)
[Goods for donation, etc, by always-exempt person]
If an exemption Item applies to goods because the exemption user is an always-exempt person, the exemption Item extends to goods for use by the always-exempt person for donation to another person or as a prize or award.
5(2B)
[Goods for donation, etc, by government of a foreign country]
If an exemption Item applies to goods because the exemption user is the government of a foreign country, the exemption Item extends to goods for use by that government, for donation to another person or as a prize or award, other than by:
(a)
the country's diplomatic mission in Australia; or
(b)
a consular post in Australia of the country; or
(c)
a Trade Commissioner in Australia of the country.
5(3)
[Rules subject to contrary intention]
The rules in this section have effect subject to any contrary intention in the exemption Item concerned.