CTHRepealedAct
Sales Tax (Exemptions and Classifications) Act 1992
Item 173: [Fire fighting and prevention Item 173: [Fire fighting and prevention equipment]
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Item 173: [Fire fighting and prevention equipment]
(1) Equipment and apparatus of a kind ordinarily used in preventing or combating fire.
Note: [Parts and accessories]
(2) Materials for use by a person exclusively in the repair or maintenance of goods covered by subitem (1). (3) Chemicals and other preparations for use by a person exclusively in fire‑fighting appliances.