91ZDInterpretation

#### 91ZD Interpretation (1) In this Division: > government body means the Commonwealth, a State, a Territory or an authority of the Commonwealth, a State or a Territory. (2) For the purposes of this Division, a person is a retailer of particular Part 7A goods if: (a) the person is mainly a retailer in relation to the Part 7A goods; and (b) the person did not manufacture the Part 7A goods; and (c) the person will not use the Part 7A goods as raw materials in manufacturing. (3) A person is mainly a retailer in relation to particular Part 7A goods if the person sells Part 7A goods and: (a) wholesale sales and indirect marketing sales of Part 7A goods do not account for more than half of the total value of all sales of Part 7A goods by the person during the 12 months ending at the time of the relevant dealing with the particular Part 7A goods; or (b) the person has an expectation (based on reasonable grounds) that wholesale sales and indirect marketing sales of Part 7A goods will not account for more than half of the total value of all sales of Part 7A goods by the person during the 12 months starting at the time of the relevant dealing with the particular Part 7A goods. For this purpose, the value of a sale of goods is the price for which the goods are sold.