CTHRepealedAct
Sales Tax (Exemptions and Classifications) Act 1992
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Sales Tax (Exemptions and Classifications) Act 1992
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Turn the raw legal text into a practical explanation grounded in Sales Tax (Exemptions and Classifications) Act 1992.
(1) Goods for use by any of the following bodies that is constituted by a law of the Commonwealth or of a State or Territory: (a) a municipal, shire or district council that is constituted for general purposes of local government; (b) a public authority that is constituted for the purpose of carrying out some or all of the functions that are ordinarily carried out by a council of the kind described in paragraph (a); (c) a harbour board, harbour trust or marine board other than such a board or trust that is a State/Territory body. (1A) Subitem (1) does not cover goods for use by the body as part of a car remuneration package. (2) Goods for use by a fire brigade that is established for public purposes. (3) This Item does not apply to goods for use by a Commonwealth‑controlled authority within the meaning of section 130 of the Assessment Act.