6Eligible manufacturing goods

#### 6 Eligible manufacturing goods In this Schedule: > eligible manufacturing goods means goods where all of the following conditions are satisfied: (a) the goods are for use by a goods producer; (b) the goods are for use mainly in carrying out one or more of the following: (i) if the goods producer is a registered person: (A) an activity that would qualify the goods as aids to manufacture (as defined by regulations made under the Sales Tax Assessment Acts) if the first reference in paragraph (a) of the definition of aids to manufacture in those regulations, the references in paragraphs (b) and (i) of that definition and the second reference in paragraph (f) of that definition to primarily and principally were references to partly; or (B) an activity that would qualify the goods as auxiliaries to aids to manufacture (as defined by regulations made under the Sales Tax Assessment Acts) if all references in the definition of auxiliaries to aids to manufacture in those regulations to primarily and principally were references to partly; (ii) if the goods producer is not a registered person: (A) an activity that would qualify the goods as aids to manufacture if the first reference in paragraph (a) of the definition of aids to manufacture in subclause 1(1), the references in paragraphs (b) and (i) of that definition and the second reference in paragraph (f) of that definition to primarily and principally were references to partly; or (B) an activity that would qualify the goods as auxiliaries to aids to manufacture if all references in the definition of auxiliaries to aids to manufacture in subclause 1(1) to primarily and principally were references to partly; (iii) if the goods producer is covered by paragraph 2(4)(a)—an activity covered by a subparagraph of paragraph 2(4)(b); (iv) unless the goods are of a kind excluded from subitem 113D(1)—an activity described in a paragraph of that subitem; (v) unless the goods are of a kind excluded from subitem 113D(2)—an activity described in that subitem; (vi) an activity covered by subitem 113D(3) or (4); (vii) if the goods are machinery, implements, apparatus or materials—an activity covered by subitem 113E(1); (viii) an activity that would result in the goods being covered by item 113F if the first reference in that item to exclusively were a reference to partly; (ix) an ancillary activity in relation to an activity of the goods producer that is covered by any of subparagraphs (i) to (viii); (c) in the case of a general purpose road vehicle, or parts for such a vehicle—the vehicle is for use exclusively within premises that are: (i) owned, leased or controlled by the goods producer; and (ii) used, or for use, by the goods producer mainly in carrying out activities covered by a subparagraph of paragraph (b).