PART 3 - RULES FOR INTERPRETING SCHEDULE 1
Division 1 - General rules
SECTION 8
MEANING OF ``[PARTS]'', ``[PARTS AND ACCESSORIES]'' ETC. IN AN EXEMPTION ITEM
8(1)
[Bracket notes]
Some exemption Items include a note in brackets that refers to associated goods such as parts, attachments or accessories. This section explains the effect of the note.
8(2)
[Subitem not required to be used in particular way]
If the note appears after a subitem that does not require the exemption goods to be used in a particular way, then the subitem extends to:
(a)
goods marketed exclusively as associated goods of the specified type for goods covered by the subitem; and
(b)
goods for use by the exemption user exclusively as associated goods of the specified type for goods covered by the subitem.
[Subsection (2) applies, for example, to ``[Parts and accessories]'' appearing after a subitem that refers simply to ``water boring equipment''.]
8(3)
[Subitem required to be used in particular way]
If the note appears after a subitem that requires the exemption goods to be used in a particular way, then the subitem extends to goods for use by the exemption user exclusively as associated goods of the specified type for goods covered by the subitem.
[Subsection (3) applies, for example, to ``[Parts and accessories]'' appearing after a subitem that refers to ``cranes and winches for use by a person mainly for hauling log timber in the timber-getting industry''.]
8(4)
[Exemption item not divided into subitems]
Corresponding rules apply to an exemption Item that is not divided into subitems.