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
- Mining activities [R]
- Primary production activities [R]
- Vehicles etc. for use in agricultural industry
- Heavy motor vehicles etc. for transporting livestock in remote areas
- Tanks for bulk milk tankers
- Fencing, dam‑building etc. equipment for use in agricultural industry
- Agricultural fencing, gates etc.
- Machinery etc. for constructing drains or ditches in agricultural industry
- Wool packs
- Dairying equipment
- Equipment for distributing milk or cream
- Bulk grain handling equipment
- Equipment for handling or treating fruit
- Equipment for grading, sorting or cleansing vegetables
- Refrigerators etc. for use by egg marketing body
- Refrigerators etc. for use by fish marketing body or co‑operative
- Cranes and winches for hauling log timber Sub‑Chapter 1.2: Manufacturing and industrial etc.
- Manufacture‑related activities [R]
- Raw materials for manufacturing goods [R]
- Industrial safety equipment
- Industrial time‑recording apparatus etc.
- Pest killers
- Activities relating to printing [R]
- Printing plates etc.
- Cinematograph film for business use
- Cinematograph cameras etc. for business use Sub‑Chapter 1.3: Containers, transport, storage etc.
- Containers for assessable goods
- Storage, transport etc. [R]
- Transport by rail, pipeline etc. [R]
- Handling etc. ship’s cargo or international air cargo
- Cylinders for marketing or delivering gases Sub‑Chapter 1.4: Research and development, design etc.
- Research and development by manufacturer etc. [R]
- Research and development by approved R&D body
- Engineering, technical design etc. [R] Sub‑Chapter 1.5: Miscellaneous
- Subcontractors
- Earth‑moving contractors
- Mixed activities [R] 38A. Computer related equipment for RHQ company