A New Tax System (Goods and Services Tax Transition) Regulations 2000 (Repealed)

Reg 6 repealed by SLI No 216 of 2006, reg 4 and Sch 2 item 2, effective 14 September 2006. Reg 6 formerly read:

6 Detachable trailers designed to be towed by prime movers (Act s 20)  
For paragraph 20(1)(b) of the Act, any kind of detachable trailer designed to be towed by a prime mover (except a kind of detachable trailer designed to be towed by a car and commonly used for private or domestic purposes) is prescribed.

Note

Examples of detachable trailers designed to be towed by a car and commonly used for private or domestic purposes are box trailers, horse floats and caravans.