8Meaning of [Parts], [Parts and accessories] etc. in an exemption Item

8 Meaning of [Parts], [Parts and accessories] etc. in an exemption Item

(1) Some exemption Items include a note in brackets that refers to associated goods such as parts, attachments or accessories. This section explains the effect of the note. (2) If the note appears after a subitem that does not require the exemption goods to be used in a particular way, then the subitem extends to: (a) goods marketed exclusively as associated goods of the specified type for goods covered by the subitem; and (b) goods for use by the exemption user exclusively as associated goods of the specified type for goods covered by the subitem.

Note: [Subsection (2) applies, for example, to “[Parts and accessories]” appearing after a subitem that refers simply to “water boring equipment”.]

(3) If the note appears after a subitem that requires the exemption goods to be used in a particular way, then the subitem extends to goods for use by the exemption user exclusively as associated goods of the specified type for goods covered by the subitem.

Note: [Subsection (3) applies, for example, to “[Parts and accessories]” appearing after a subitem that refers to “cranes and winches for use by a person mainly for hauling log timber in the timber‑getting industry”.]

(4) Corresponding rules apply to an exemption Item that is not divided into subitems.