SALES TAX ASSESSMENT ACT 1992 (Repealed)
PART 2 - GENERAL DEFINITIONS
SECTION 8 (Repealed by 101 of 2006) MANUFACTURE OF CERTAIN GOODS TREATED AS HAPPENING IN THE COURSE OF A BUSINESS 8(1) [Manufacture deemed in the course of a business] In certain circumstances, the manufacture of goods ( ``the current goods'' ) is treated as having happened in the course of a business even though it did not. 8(2) [Application] This treatment applies if all the following conditions are met: (a) the current goods were manufactured on premises that had been sold, leased or otherwise made available to the manufacturer under an agreement entered into for the purpose, or for purposes that included the purpose, of bringing about the manufacture of the current goods; (b) when the current goods were manufactured, the premises were ordinarily used by any person in the course of carrying on a business in the ordinary course of which goods identical in all material respects with the current goods could reasonably be expected to be manufactured; (c) more than half of the labour used in the manufacture of the current goods was paid labour. 8(3) [Interpretation] In this section: ``paid labour'' does not include labour provided by the manufacturer; ``premises'' includes land or a building or part of a building.
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.
