SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992 (Repealed)
PART 3 - RULES FOR INTERPRETING SCHEDULE 1
Division 1 - General rules
SECTION 5 WHAT THE USE REQUIREMENT MEANS FOR DIFFERENT SCHEDULE 1 FUNCTIONS 5(1) [Use requirements for Sch 1] Some exemption Items require the exemption goods to be used in a particular way or by a particular person. The following Table explains what the use requirement means for each of the Schedule 1 functions set out in section 4. [Column 3 of the Table only applies to exemption Items marked [R] and is explained in section 9.] 5(2) [Intended use of parts etc] In the case of parts, fittings, attachments or accessories for goods covered by a particular Item or subitem, the intended use of the parts, fittings, attachments or accessories does not have to be for the whole of the period specified in the Table. 5(2A) [Goods for donation, etc, by always-exempt person] If an exemption Item applies to goods because the exemption user is an always-exempt person, the exemption Item extends to goods for use by the always-exempt person for donation to another person or as a prize or award. 5(2B) [Goods for donation, etc, by government of a foreign country] If an exemption Item applies to goods because the exemption user is the government of a foreign country, the exemption Item extends to goods for use by that government, for donation to another person or as a prize or award, other than by: (a) the country's diplomatic mission in Australia; or (b) a consular post in Australia of the country; or (c) a Trade Commissioner in Australia of the country. 5(3) [Rules subject to contrary intention] The rules in this section have effect subject to any contrary intention in the exemption Item concerned.
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