Item 129: [Grain storage authorities]Item 129: [Grain storage authorities]

#### Item 129: \[Grain storage authorities\] (1) Goods for use by a grain‑storage authority exclusively as raw materials in the construction or repair of structures that are to be used by that authority exclusively for handling or storing grain in bulk. (2) Machinery, implements or apparatus for use by a grain‑storage authority mainly for handling or storing grain in bulk. > Note: \[Parts\] (3) Machinery, implements or apparatus for use by a grain‑storage authority mainly for installing or maintaining goods covered by subitem (2). > Note: \[Parts\] (4) In this Item: > grain‑storage authority means a person or body that has the function, under the law of a State or Territory, of establishing, conducting or maintaining facilities for handling or storing grain in bulk. > structure includes a silo, bin, elevator or building.