5What the use requirement means for different Schedule 1 functions

#### 5 What the use requirement means for different Schedule 1 functions (1) Some exemption Items require the exemption goods to be used in a particular way or by a particular person. The following Table explains what the use requirement means for each of the Schedule 1 functions set out in section 4. > Note: \[Column 3 of the Table only applies to exemption Items marked \[R\] and is explained in section 9.\] Use requirements for Schedule 1 | Schedule 1 function | Use requirement | Time when exemption user must be registered | | -------------------------------------------------------------------------------------------- | -------------------------------------------------------------------- | ------------------------------------------- | | Exemption if all requirements of the Item are satisfied at or before the time of the dealing | [Use requirement not applicable] | [Not applicable] | | Exemption for non‑lease AOU | Intended use by the applier during the whole of the statutory period | Time of AOU | | Exemption for grant of eligible long‑term lease | Intended use by the lessee during the whole of the statutory period | Time when lease granted | | Exemption for grant of eligible short‑term lease | [Use requirement not applicable] | Time when lease granted | | Ground for quoting | Intended use by the quoter during the whole of the statutory period | Time of quoting | | Credit entitlement for eligible long‑term lease | Intended use by the lessee during the whole of the statutory period | Time when lease granted | | Credit entitlement for eligible short‑term lease | [Use requirement not applicable] | Time when lease granted | (2) In the case of parts, fittings, attachments or accessories for goods covered by a particular Item or subitem, the intended use of the parts, fittings, attachments or accessories does not have to be for the whole of the period specified in the Table. (2A) If an exemption Item applies to goods because the exemption user is an always‑exempt person, the exemption Item extends to goods for use by the always‑exempt person for donation to another person or as a prize or award. (2B) If an exemption Item applies to goods because the exemption user is the government of a foreign country, the exemption Item extends to goods for use by that government, for donation to another person or as a prize or award, other than by: (a) the country’s diplomatic mission in Australia; or (b) a consular post in Australia of the country; or (c) a Trade Commissioner in Australia of the country. (3) The rules in this section have effect subject to any contrary intention in the exemption Item concerned.