SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992 (Repealed)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 11 ELIGIBLE RAW MATERIALS AND PARTS 11(1) [Meaning of eligible raw materials and parts] Any subitem in Chapter 1 that refers to eligible raw materials and parts in relation to specified activities is to be read as referring to the following goods: (a) goods for use by the exemption user exclusively as raw materials in the on-site construction of goods/equipment for use by the exemption user mainly in carrying out one or more of the specified activities; (b) goods for use by the exemption user exclusively as parts for goods/equipment for use by the exemption user mainly in carrying out one or more of the specified activities; (c) goods for use by the exemption user exclusively as raw materials in repairing or maintaining goods/equipment for use by the exemption user mainly in carrying out one or more of the specified activities. 11(2) [``goods/equipment''] In this section: ``goods/equipment'' means goods, or machinery, implements or apparatus.
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