CTHRepealedAct
Sales Tax (Exemptions and Classifications) Act 1992
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Sales Tax (Exemptions and Classifications) Act 1992
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Turn the raw legal text into a practical explanation grounded in Sales Tax (Exemptions and Classifications) Act 1992.
(1) The following goods for use by a person mainly in producing motion picture films in the course of a business: (a) unexposed cinematograph film; (b) cinematograph film that has been exposed but not developed; (c) negatives, positives and reversals produced on cinematograph film. (2) This Item does not cover goods that (with or without further processing) are for use as exhibition copies of motion picture films. (3) In this Item, motion picture film does not include a film that is for the private, domestic or personal use of the person by whom or for whom the film is produced.