SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992 (Repealed)

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.