Sales Tax (Exemptions and Classifications) Act 1992
Item 3: [Vehicles etc. for use in agricuItem 3: [Vehicles etc. for use in agricultural industry]
Start here
Get a plain-English read of Item 3: [Vehicles etc. for use in agricu
Turn the raw legal text into a practical explanation grounded in Sales Tax (Exemptions and Classifications) Act 1992.
Item 3: [Vehicles etc. for use in agricultural industry]
The following goods for use by a person mainly in carrying out activities in agricultural industry: (a) motor vehicles known as four wheel drive vehicles, with body type of jeep, platform, pick‑up or utility; (b) motor cycles that: (i) have a heavy duty rear carrier; and (ii) have a front mudguard position that allows high clearance; and (iii) have no passenger footrests and no seat strap; (c) trailers and similar vehicles, but not including motor vehicles or semi‑trailers; (d) livestock carriers designed for use with vehicles.
Note: [Parts, accessories and attachments]