Sales Tax (Exemptions and Classifications) Act 1992
Item 146: [Armed forces support bodies]Item 146: [Armed forces support bodies]
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Item 146: [Armed forces support bodies]
(1) Goods for use by a non‑profit body: (a) for donation to members of the armed forces; or (b) mainly for providing comfort or recreation for members of the armed forces; or (c) for donation to another non‑profit body for the purposes described in paragraph (a) or (b). (2) Goods for use by a non‑profit body exclusively as raw materials in manufacturing goods covered by subitem (1). (3) In this Item, members of the armed forces means members in Australia of: (a) the Defence Force; or (b) any other armed force of Her Majesty; or (c) any other defence force serving in association with those forces.