CTHRepealedAct
Sales Tax (Exemptions and Classifications) Act 1935
8Eligible engineering and technical design goods
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#### 8 Eligible engineering and technical design goods
In this Schedule:
> eligible engineering and technical design 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 one or more of the following:
(i) the engineering or technical design of any or all of the following:
(A) goods that are, or are likely to be, eligible products of the goods producer;
(B) goods for use, or likely use, by the goods producer in the production, manufacturing, processing or treatment of eligible products of the goods producer;
(C) processes (including the detailing of plant layout or of machining and assembly steps) for use, or likely use, by the goods producer in the production, manufacturing, processing or treatment of eligible products of the goods producer;
(D) processes (including the detailing of plant layout or of machining and assembly steps) for use, or likely use, by the goods producer in the production, manufacturing, processing or treatment of goods covered by sub‑subparagraph (B);
(E) operating instructions for computer-controlled equipment for use, or likely use, by the goods producer in the production, manufacturing, processing or treatment of eligible products of the goods producer;
(F) operating instructions for computer-controlled equipment for use, or likely use, by the goods producer in the production, manufacturing, processing or treatment of goods covered by sub-subparagraph (B);
(ii) carrying out an ancillary activity in relation to an activity covered by subparagraph (i);
(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 subparagraph (b)(i) or (ii);
(d) the goods are not author/secretary equipment;
(e) the goods are not software-generation equipment;
(f) the goods are not audio-visual production equipment;
(g) the goods are not architectural/structural design equipment;
(h) the goods are not covered by paragraph 2(4)(b).