18CT services — meaning of (K) and (NK)

18 CT services — meaning of (K) and (NK)

(1) In any of items 56001 to 57356, the symbol (K) means:

(a) for CT equipment that was first installed and used as new equipment at a site in Australia:

(i) the service was rendered earlier than 10 years after the earliest date on which any component of the equipment was first installed and ready for use; or

(ii) the service was performed in a remote location; or

(b) for CT equipment imported as pre‑used equipment:

(i) the service was rendered earlier than 10 years after the earliest date of manufacture of any component of the equipment; or

(ii) the service was rendered in a remote location.

(2) In any of items 56001 to 57356, the symbol (NK) means the service was rendered 10 years or more after:

(a) for CT equipment that was first installed and used as new equipment in Australia — the earliest date on which any component of the equipment was first installed and ready for use; or

(b) for CT equipment imported as pre‑used equipment — the earliest date of manufacture of any component of the equipment.

(3) In this rule:

CT equipment imported as pre‑used equipment means equipment that has been used to perform CT services before being imported into Australia.

installed and ready for use, in relation to a component, means ready for immediate income‑producing purposes, whether or not it is so used.