Item 192: [Construction, repair etc. of Item 192: [Construction, repair etc. of property owned or leased by always‑exempt persons or foreign governments]

#### Item 192: \[Construction, repair etc. of property owned or leased by always‑exempt persons or foreign governments\] (1) Goods for use by a person so that the goods become an integral part of property (not being goods) where: (a) the use is under a contract with an always‑exempt person or with the government of a foreign country, or under a sub‑contract under such a contract; and (b) either: (i) the property is owned by or leased to the always‑exempt person or the government of the foreign country; or (ii) the use is in the construction, improvement, or other preparation, of the property for ownership by the always‑exempt person or the government of the foreign country. (2) Goods for use by a person so that the goods become an integral part of property (not being goods) where: (a) the property is leased to an always‑exempt person or the government of a foreign country; and (b) the use of the goods by the person is under a contract with the lessor, or under a sub‑contract under such a contract; and (c) the lessor entered into the contract for the purpose of complying with the requirements of the lease. (3) This Item does not apply if the property is or will be used by: (a) the foreign country’s diplomatic mission in Australia; or (b) a consular post in Australia of the foreign country; or (c) a Trade Commissioner in Australia of the foreign country.