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SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992
TABLE OF PROVISIONS
Long Title
1. Short title
2. Commencement
3. Interpretation
3A. Meaning of "group company"
4. Effect of Schedule 1
5. What the use requirement means for different Schedule 1 functions
6. Some exemption Items apply only to a local entry
7. Use of goods after they have ceased to be goods is counted for the purposes of the use requirement
8. Meaning of "(Parts)", "(Parts and accessories)" etc. in an exemption Item
9. Certain exemption Items available only to registered persons
10. Activities that are ancillary to one or more higher-level activities
11. Eligible raw materials and parts
12. Generally-excluded property
13. Lower level operation of excluded property
14. General exclusions from food Items
15. Rates of tax
16. Regulations
SCHEDULE 1
SCHEDULE 2
SCHEDULE 3
SCHEDULE 4
SCHEDULE 5
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