13Lower level operation of excluded property

#### 13 Lower level operation of excluded property (1) In deciding whether exemption Item 1, 2, 18, 23, 28, 29, 30, 33, 34, 35, 36 or 38 applies, the exemption user cannot rely on: (a) the use of the exemption goods, so far as the use relates directly to: (i) excluded property; or (ii) waste products resulting from the use of excluded property; or (b) the use of other property so far as its use relates directly to: (i) excluded property; or (ii) waste products resulting from the use of excluded property. (2) In this section: > excluded property means property that is expressly excluded from the exemption Item concerned, but does not include: (a) goods covered by exemption Item 3, 4, 5, 6, 8 or 17; (b) goods that have been manufactured by the exemption user, but have not been applied to own use by the exemption user.