Sales Tax (Exemptions and Classifications) Act 1992
Item 196: [Space objects etc.]Item 196: [Space objects etc.]
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Item 196: [Space objects etc.]
(1) Goods consisting of: (a) a vehicle (the launch vehicle) that can, or is intended to be able to, carry a payload into or back from outer space; or (b) a payload, or other goods, that a launch vehicle is to carry into or back from outer space; or any part of such a thing, even if: (c) the part is to go only some of the way towards or back from outer space; or (d) the part results from the separation of a payload or payloads from a launch vehicle after launch.
Note: [Parts]
(2) Goods for use by a person exclusively as raw materials in the construction or repair of goods covered by subitem (1). (3) In this Item,
payload includes a load to be carried for testing purposes or otherwise on a non‑profit basis.