CTHRepealedAct
Sales Tax (Exemptions and Classifications) Act 1992
Item 26: [Cinematograph cameras etc. forItem 26: [Cinematograph cameras etc. for business use]
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#### Item 26: \[Cinematograph cameras etc. for business use\]
(1) The following goods for use by a person mainly in producing motion picture films in the course of a business:
(a) cinematograph cameras;
(b) apparatus and materials for use by the person mainly in reproducing or recording sound or editing sound recordings;
(c) apparatus and materials for use by the person mainly in developing, editing or otherwise processing goods that are covered by exemption Item 25.
> Note: \[Parts and accessories\]
(2) This Item does not cover general‑purpose road vehicles or parts for those vehicles.