CTHRepealedAct
Sales Tax (Exemptions and Classifications) Act 1992
Chapter 1: Goods for use in business or Chapter 1: Goods for use in business or industry
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#### Chapter 1: Goods for use in business or industry
Sub‑Chapter 1.1: Mining and primary production
1. Mining activities \[R\]
2. Primary production activities \[R\]
3. Vehicles etc. for use in agricultural industry
4. Heavy motor vehicles etc. for transporting livestock in remote areas
5. Tanks for bulk milk tankers
6. Fencing, dam‑building etc. equipment for use in agricultural industry
7. Agricultural fencing, gates etc.
8. Machinery etc. for constructing drains or ditches in agricultural industry
9. Wool packs
10. Dairying equipment
11. Equipment for distributing milk or cream
12. Bulk grain handling equipment
13. Equipment for handling or treating fruit
14. Equipment for grading, sorting or cleansing vegetables
15. Refrigerators etc. for use by egg marketing body
16. Refrigerators etc. for use by fish marketing body or co‑operative
17. Cranes and winches for hauling log timber
Sub‑Chapter 1.2: Manufacturing and industrial etc.
18. Manufacture‑related activities \[R\]
19. Raw materials for manufacturing goods \[R\]
20. Industrial safety equipment
21. Industrial time‑recording apparatus etc.
22. Pest killers
23. Activities relating to printing \[R\]
24. Printing plates etc.
25. Cinematograph film for business use
26. Cinematograph cameras etc. for business use
Sub‑Chapter 1.3: Containers, transport, storage etc.
27. Containers for assessable goods
28. Storage, transport etc. \[R\]
29. Transport by rail, pipeline etc. \[R\]
30. Handling etc. ship’s cargo or international air cargo
32. Cylinders for marketing or delivering gases
Sub‑Chapter 1.4: Research and development, design etc.
33. Research and development by manufacturer etc. \[R\]
34. Research and development by approved R&D body
35. Engineering, technical design etc. \[R\]
Sub‑Chapter 1.5: Miscellaneous
36. Subcontractors
37. Earth‑moving contractors
38. Mixed activities \[R\]
38A. Computer related equipment for RHQ company