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SALES TAX ASSESSMENT ACT 1992 No. 114, 1992 - SECT 7
Use of goods as raw materials in manufacturing goods, or in constructing or repairing property
7.(1) Goods ("the materials") are taken to be used as raw materials in
manufacturing other goods if, and only if, the materials are dealt with in
such a way that the materials, or some essential element of the materials,
become an integral part of the other goods in their finished condition.
(2) Goods are taken to be used as raw materials in constructing or repairing
property if, and only if, the goods are dealt with in such a way that the
goods, or some essential element of the goods, become an integral part of the
property in its finished condition.
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