SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992 (Repealed)
PART 3 - RULES FOR INTERPRETING SCHEDULE 1
Division 1 - General rules
SECTION 8 MEANING OF ``[PARTS]'', ``[PARTS AND ACCESSORIES]'' ETC. IN AN EXEMPTION ITEM 8(1) [Bracket notes] Some exemption Items include a note in brackets that refers to associated goods such as parts, attachments or accessories. This section explains the effect of the note. 8(2) [Subitem not required to be used in particular way] If the note appears after a subitem that does not require the exemption goods to be used in a particular way, then the subitem extends to: (a) goods marketed exclusively as associated goods of the specified type for goods covered by the subitem; and (b) goods for use by the exemption user exclusively as associated goods of the specified type for goods covered by the subitem. [Subsection (2) applies, for example, to ``[Parts and accessories]'' appearing after a subitem that refers simply to ``water boring equipment''.] 8(3) [Subitem required to be used in particular way] If the note appears after a subitem that requires the exemption goods to be used in a particular way, then the subitem extends to goods for use by the exemption user exclusively as associated goods of the specified type for goods covered by the subitem. [Subsection (3) applies, for example, to ``[Parts and accessories]'' appearing after a subitem that refers to ``cranes and winches for use by a person mainly for hauling log timber in the timber-getting industry''.] 8(4) [Exemption item not divided into subitems] Corresponding rules apply to an exemption Item that is not divided into subitems.
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.
