CTHRepealedAct
Sales Tax (Exemptions and Classifications) Act 1992
Item 19: [Raw materials for manufacturinItem 19: [Raw materials for manufacturing goods] [R]
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#### Item 19: \[Raw materials for manufacturing goods\] \[R\]
(1) Goods for use by a person exclusively as raw materials for goods to be manufactured by the person in Australia in the course of any business carried on by the person.
(2) This Item does not cover materials or mixes for use in manufacturing any of the following:
(a) thick‑shakes or similar goods;
(b) biscuit goods;
(c) ice‑cream goods;
in premises or vehicles in which the business of manufacturing those goods is carried on mainly for the purpose of retail sale directly from those premises or vehicles.