(1) The modifications made by the modification Acts do not apply to a dealing by a person where:

(a)

the person has lodged a claim for a credit under section 51 of the Sales Tax Assessment Act 1992 in respect of the dealing; and

(b)

apart from the modifications made by the modification Acts, the dealing would have been covered by Item 20 of Schedule 1 to the Sales Tax (Exemptions and Classifications) Act 1992 ; and

(c)

the dealing was before 5 October 1999; and

(d)

the claim for a credit was made before 5 October 1999; and

(e)

the Commissioner is satisfied that the benefit that the person will obtain from the credit has been, or will be, passed on to the end user of the goods that are the subject of the dealing.

(2) For the purposes of subsection (1), where the goods are for use by a person so that the goods become an integral part of property (not being goods), the end user of the goods is taken to be whichever of the following the person chooses:

(a)

if the property is leased—the lessee of the property;

(b)

the owner of the property.