CTHRepealedAct
Sales Tax (Exemptions and Classifications) Act 1992
Item 13: [Equipment for handling or treaItem 13: [Equipment for handling or treating fruit]
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Item 13: [Equipment for handling or treating fruit]
(1) The following machinery, implements or apparatus for use by a person mainly in handling or treating fruit: (a) cranes for use in connection with the dipping of fruit; (b) fruit grading rings; (c) fruit grading, sorting and cleansing machines.
Note: [Parts, accessories and attachments]
(2) Machinery, implements or apparatus, and refrigerating agents, for use by a person mainly for regulating atmospheric conditions for the purpose of preserving, ripening or storing fruit in the fruit‑growing industry.
Note: [Parts, accessories and attachments]