3Interpretation

#### 3 Interpretation (1) Terms that are used in this Act have the same meanings as in the Assessment Act, unless the contrary intention appears. (2) In this Act, unless the contrary intention appears: > agriculture includes: (a) viticulture, horticulture, pasturage, apiculture, poultry farming and dairy farming; (b) other operations connected with the cultivation of the soil, the gathering in of crops and the rearing of livestock. > Assessment Act means the Sales Tax Assessment Act 1992. > author/secretary equipment, in relation to the exemption user, means goods that are for use by the exemption user mainly in carrying out one or more of the following activities: (a) an activity in relation to text or images, where the person actually carrying out the activity is the author (or one of the authors) of the text or images; (b) an activity in relation to text or images, where the person actually carrying out the activity is performing the functions of a secretary, or functions that are analogous to the functions of a secretary; (c) an activity in relation to text or images, where the person actually carrying out the activity is performing the functions of a journalist (other than the functions of a sub‑editor in relation to someone else’s work). > biscuit goods means goods that are, or consist principally of, biscuits, cookies, crackers, pretzels, cones or wafers, but does not include: (a) breakfast food consisting principally of compressed, rolled or flattened cereal; (b) rusks for infants or invalids, or goods consisting principally of those rusks; (c) crispbread or goods consisting principally of crispbread. > Chapter means a Chapter in Schedule 1. > confectionery includes: (a) goods marketed as confectionery or consisting principally of confectionery; (b) popcorn; (c) confectionery novelties; (d) goods known as muesli bars or health food bars, and similar foodstuffs; (e) crystallised fruit, glacé fruit and drained fruit; (f) crystallised ginger and preserved ginger; (g) edible cake decorations; but does not include candied peel. > controlled, in relation to premises, includes owned or leased. > excluded STB has the meaning given by subsection 3D(6). > exempt child care body has the meaning given by section 3B. > exemption goods, in relation to an exemption Item, means the goods for which the benefit of the exemption is being sought. > exemption Item means an Item or subitem in Schedule 1. > exemption user, in relation to an exemption Item, means the person whose use of the exemption goods is relevant in deciding whether the exemption Item applies. > exempt UHF television transmitter has the meaning given by section 3C. > general‑purpose road vehicle means a road vehicle of a kind ordinarily used for the transport of persons or the transport or delivery of goods or other property. > group company has the meaning given by section 3A. > ice‑cream goods means the following goods, or any similar goods: (a) ice‑cream, ice‑cream cakes, ice‑creams and ice‑cream substitutes; (b) frozen confectionery (other than frozen yoghurt); (c) flavoured iceblocks (whether or not marketed in a frozen state). > livestock means: (a) animals that are being reared or maintained for producing food, fibres, skins, fur, feathers or similar products, or for use in farming land; or (b) breeding stock for animals covered by paragraph (a); or (c) horses; but does not include: (d) fish, crustaceans or molluscs; (e) animals that are kept, or are to be kept, as domestic pets. > mainly means to the extent of more than 50%. > mining includes mining petroleum or natural gas. > non‑profit body means a society, institution, organisation or other body that is not carried on for the profit of individuals. > on‑site, in relation to constructing or repairing property, means constructing or repairing the property at the place where it is to be used after being constructed or repaired. > parts, in relation to road vehicles, includes: (a) bodies for those road vehicles (including insulated bodies, tank‑bodies, and other bodies designed for the transport or delivery of goods or other property of particular kinds); (b) underbody hoists, and other equipment or apparatus of a kind ordinarily fitted to road vehicles for use in connection with the transport or delivery of goods or other property by those road vehicles. > principally includes exclusively. > qualifying goods, in relation to a person (the exemption user), means any of the following: (a) goods that the exemption user has manufactured; (aa) wholesaler’s‑materials goods in relation to the exemption user; (ab) materials to be supplied by the exemption user, or by someone else at the request of the exemption user, wholly or partly out of which wholesaler’s‑materials goods in relation to the exemption user are to be manufactured; (ac) goods covered by exemption Item 55, if: (i) the goods are manufactured by a company that is a group company in relation to the exemption user; and (ii) the goods are likely, at the time of delivery by the group company, to be sold mainly by wholesale sale, or indirect marketing sale, by the exemption user; (b) goods derived directly from either of the following activities that the exemption user carries out in Australia (whether or not the goods have been manufactured): (i) a primary production activity (as defined by exemption Item 2); (ii) mining or prospecting operations (as defined by exemption Item 1); (c) goods to which the exemption user has applied, is applying or will apply a process or treatment as described in paragraph (a), (b) or (c) of the definition of manufacture‑related activity in exemption Item 18; (d) goods that are used or for use by the exemption user in such a way that they are covered by exemption Item 1, 2, 18, 23, 28, 29, 30, 33, 34, 35 or 38. > savoury snacks means: (a) the following goods, if they are marketed principally as food for human consumption without requiring processing or treatment: (i) potato crisps, sticks or straws, corn crisps or chips, bacon or pork crackling or prawn chips; (ii) seeds or nuts that have been shelled or that have been processed or treated by salting, spicing, smoking or roasting, or in any other way; (iii) goods similar to those covered by subparagraph (i) or (ii), whether or not they consist wholly or partly of any vegetable, cereal, herb, fruit, meat, seafood or dairy product or extract and whether or not artificially flavoured; (b) goods consisting principally of goods covered by paragraph (a); but does not include: (c) goods marketed principally as ingredients of food for human consumption or as goods to be mixed with or added to food for human consumption; (d) seeds or nuts that: (i) have not been processed or treated by salting, spicing, smoking or roasting, or in any other similar way; and (ii) are of a kind ordinarily used as ingredients of food for human consumption or as goods to be mixed with or added to food for human consumption. > ship means any vessel designed for use in navigation by water. > State/Territory body has the meaning given by section 3D. > wholesaler’s‑materials goods, in relation to a person (the exemption user), means goods where: (a) the goods are manufactured for the exemption user by another person in the course of a business; and (b) the manufacture is wholly or partly out of materials (including exposed photographic film or cinematograph film that is to be processed or treated so as to produce a negative, transparency or film strip) supplied by the exemption user or by another person at the request of the exemption user; and (c) the materials were not supplied to the exemption user or other person by the manufacturer or an associate of the manufacturer; and (d) the goods, together with all others manufactured as mentioned in paragraph (a) wholly or partly out of the materials, are likely, at the time of delivery by the manufacturer, to be sold mainly by wholesale sale, or indirect marketing sale, by the exemption user.