SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 2 - GENERAL DEFINITIONS

View history reference

SECTION 7 (Repealed by 101 of 2006)   USE OF GOODS AS RAW MATERIALS IN MANUFACTURING GOODS, OR IN CONSTRUCTING OR REPAIRING PROPERTY  

View history reference

7(1)  [Raw materials in manufacture]  

View history reference

Goods ( ``the materials'' ) are taken to be used as raw materials in manufacturing other goods if, and only if, the materials are dealt with in such a way in manufacturing the other goods that the materials, or some essential element of the materials, become an integral part of the other goods.

 View history note

 Hide history note

History

S 7(1) amended by No 150 of 1992, s 8(a), effective 11 December 1992. S 7(1) formerly read:

Goods ( `the materials' ) are taken to be used as raw materials in manufacturing other goods if, and only if, the materials are dealt with in such a way that the materials, or some essential element of the materials, become an integral part of the other goods in their finished condition.

7(2)  [Raw materials in construction or repair]  

View history reference

Goods are taken to be used as raw materials in constructing or repairing property if, and only if, the goods are dealt with in such a way in constructing or repairing the property that the goods, or some essential element of the goods, become an integral part of the property.

 View history note

 Hide history note

History

S 7(2) amended by No 150 of 1992, s 8(b), effective 11 December 1992. S 7(2) formerly read:

Goods are taken to be used as raw materials in constructing or repairing property if, and only if, the goods are dealt with in such a way that the goods, or some essential element of the goods, become an integral part of the property in its finished condition.

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.