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.