CTHRepealedAct
Sales Tax (Exemptions and Classifications) Act 1992
Item 126: [Commonwealth and States etc.]Item 126: [Commonwealth and States etc.]
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#### Item 126: \[Commonwealth and States etc.\]
(1) Goods for use by:
(a) an Australian government; or
(b) an authority that is completely controlled by an Australian government, and whose expenditure is exclusively borne by that government; or
(c) an authority that is completely controlled by 2 or more Australian governments, and whose expenditure is exclusively borne by those governments.
(2) This Item does not cover goods for use by:
(a) a Commonwealth‑controlled authority within the meaning of section 130 of the Assessment Act; or
(b) a State/Territory body.
(2A) This Item does not cover goods for use by an Australian government, or by an authority, as part of a car remuneration package.
(3) In this Item, Australian government means the Commonwealth, a State, the Australian Capital Territory or the Northern Territory.