#### 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: \[Parts, accessories and attachments\]

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Section Item 3: [Vehicles etc. for use in agricu - Sales Tax (Exemptions and Classifications) Act 1992 - Item 3: [Vehicles etc. for use in agricultural industry] — Zoe