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: \[Parts, accessories and attachments\]