SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992 (Repealed)

PART 3 - RULES FOR INTERPRETING SCHEDULE 1

Division 2 - Chapter 1 of Schedule 1 (Goods for use in business or industry)

SECTION 13   LOWER LEVEL OPERATION OF EXCLUDED PROPERTY  

13(1)  [Application of certain exemption items]  

In deciding whether exemption Item 1, 2, 18, 23, 28, 29, 30, 33, 34, 35, 36 or 38 applies, the exemption user cannot rely on:

(a)  the use of the exemption goods, so far as the use relates directly to:

(i) excluded property; or

(ii) waste products resulting from the use of excluded property; or

(b)  the use of other property so far as its use relates directly to:

(i) excluded property; or

(ii) waste products resulting from the use of excluded property.

13(2)  [``excluded property'']  

In this section:

``excluded property'' means property that is expressly excluded from the exemption Item concerned, but does not include:

(a)  goods covered by exemption Item 3, 4, 5, 6, 8 or 17;

(b)  goods that have been manufactured by the exemption user, but have not been applied to own use by the exemption user.