136Payments exempted from *hiring charges*

136 Payments exempted from *hiring charges* (1) The following charges are not included as hiring charges— (a) payments for delivery, repositioning, erection, installation, maintenance or cleaning of the goods; (b) refundable cash deposits or bonds (unless appropriated as hiring charges); (c) insurance premiums payable by the hirer; (d) duty paid or payable under this Act or a corresponding Act; (e) payments for the sale of goods (such as fuel, replacement parts or theft replacement); (f) any GST payable on the supply to which the hire of goods relates; (g) any payment of a type prescribed by the regulations. (2) No duty is chargeable under this Chapter on a payment by the hirer under a hire of goods if title to the goods passes to the hirer as a consequence of the payment.