SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992 (Repealed)

PART 3 - RULES FOR INTERPRETING SCHEDULE 1

Division 1 - General rules

SECTION 7   USE OF GOODS AFTER THEY HAVE CEASED TO BE GOODS IS COUNTED FOR THE PURPOSES OF THE USE REQUIREMENT  

7    If Schedule 1 refers to goods being used in a particular way, the reference covers a use that happens after they have ceased to be goods.

[For example, machinery will legally cease to be goods when it is attached to a floor so as to become a fixture.]