SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992 (Repealed)

PART 3 - RULES FOR INTERPRETING SCHEDULE 1

Division 1 - General rules

SECTION 6   SOME EXEMPTION ITEMS APPLY ONLY TO A LOCAL ENTRY  

6    If the words ``[local entry only]'' appear at the end of an exemption Item that is not divided into subitems, then the Item applies only to a local entry. If the words appear at the end of a subitem, then the subitem applies only to a local entry.