Commonwealth Numbered Regulations

1992 No. 365 SALES TAX ASSESSMENT REGULATIONS - REG 7

7. For the purposes of paragraph (i) of the definition of "manufacture" in
section 5 of the Act, the following combinations of parts or ingredients are
prescribed:

   (a)  a combination that, in the opinion of the Commissioner, is of a kind
        that is customarily undertaken by persons who, for the purposes for
        which articles or substances are intended by their manufacturers to be
        used, use the article or substance that is formed by a combination of
        that kind. (NOTE: Further paragraphs are expected to be added to this
        provision.)