Taxation Laws Amendment Act (No. 3) 1994 (138 of 1994)

Part 4   AMENDMENT OF THE SALES TAX LAW

Division 7   Amendments relating to eligible repair goods

Sub-Division A   Amendment of the Sales Tax Assessment Act 1992

156   General definitions

Section 5 of the Principal Act is amended by inserting the following definition:

" 'always-exempt person' means a person whose use of goods of whatever kind is always covered by an exemption Item, regardless of the way in which the goods are used by the person;".