#### 7 Use of goods as raw materials in manufacturing goods, or in constructing or repairing property (1) Goods (the materials) are taken to be used as raw materials in manufacturing other goods if, and only if, the materials are dealt with in such a way in manufacturing the other goods that the materials, or some essential element of the materials, become an integral part of the other goods. (2) Goods are taken to be used as raw materials in constructing or repairing property if, and only if, the goods are dealt with in such a way in constructing or repairing the property that the goods, or some essential element of the goods, become an integral part of the property.

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Section 7 - Sales Tax Assessment Act 1992 - Use of goods as raw materials in manufacturing goods, or in constructing or repairing property — Zoe