SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992 (Repealed)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