SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992 (Repealed)
PART 3 - RULES FOR INTERPRETING SCHEDULE 1
Division 1 - General rules
SECTION 7 USE OF GOODS AFTER THEY HAVE CEASED TO BE GOODS IS COUNTED FOR THE PURPOSES OF THE USE REQUIREMENT 7 If Schedule 1 refers to goods being used in a particular way, the reference covers a use that happens after they have ceased to be goods. [For example, machinery will legally cease to be goods when it is attached to a floor so as to become a fixture.]
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