Item 1: [Mining activities] [R]Item 1: [Mining activities] [R]

#### Item 1: \[Mining activities\] \[R\] (1) Goods for use by a person (the exemption user) mainly in carrying out one or more of the following activities: (a) mining or prospecting operations in the course of a business of carrying out mining or prospecting operations; (b) restoring or rehabilitating a site on which the exemption user has carried out operations covered by paragraph (a): (i) to a reasonable approximation of its condition before any mining or prospecting operations were carried out at the site; or (ii) to a lesser condition; (c) an activity that is ancillary (as defined by section 10) to one or more activities covered by paragraph (a) or (b); (d) an activity that is ancillary (as defined by section 10) to one or more activities covered by paragraph (c). (2) Eligible raw materials and parts (as defined by section 11) in relation to activities covered by subitem (1). (3) This Item does not cover: (a) generally‑excluded property (as defined by section 12); (b) a general‑purpose road vehicle, unless it is for use exclusively: (i) within premises controlled by the exemption user and used by the exemption user mainly in carrying out one or more activities covered by subitem (1); or (ii) in going between adjacent premises covered by subparagraph (i); or (iii) for a combination of both; and is not for use, to any extent, in any part of premises described in subparagraph (i) that is used, or for use, mainly in connection with a township, accommodation complex or similar place; (c) goods for use mainly in connection with administrative activities (other than activities covered by paragraph (1)(c) or (d)). > Note: \[See also section 13, which sometimes denies exemption if the exemption goods are for use in connection with property covered by subitem (3).\] (4) In this Item, mining or prospecting operations means: (a) mining operations; (b) quarrying operations; (c) exploring or prospecting for deposits that are to be recovered by mining or quarrying operations.