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.