Item 36: [Subcontractors]Item 36: [Subcontractors]

#### Item 36: \[Subcontractors\] (1) Goods (the exemption goods) for use by a person (the exemption user) mainly in carrying out one or more activities described in subitem (1) of exemption Item 1, 2, 18, 23, 28, 29, 30, 33, 34 or 35, on behalf of one or more other persons (the principals). For this subitem to apply, either the condition in subitem (2) of this Item or the conditions in subitem (3) of this Item must be met for each activity (countable activity) that is relied on to establish that this subitem applies. (2) If the exemption goods were for use by the principal concerned mainly in carrying out the countable activity at the place at which the activity is to be carried out by the exemption user, the exemption goods would (in relation to the principal) be covered by the Item in which the countable activity is referred to. (3) All the following conditions must be satisfied: (a) the countable activity is to be carried out by the exemption user on premises controlled by the exemption user; (b) the exemption goods are not for use by the exemption user mainly in connection with any business of the exemption user that involves selling goods (other than qualifying goods of the exemption user); (c) the goods would be covered by exemption Item 28 (in relation to the principal concerned) if: (i) the goods were for use by the principal mainly in carrying out the countable activity on the premises at which the activity is to be carried out by the exemption user; and (ii) those premises were controlled by the principal. (4) Subitems (2) and (3) are to be applied on the assumption that the principal concerned is registered at all relevant times. (5) Eligible raw materials and parts (as defined by section 11) in relation to activities covered by subitem (1). > Note: \[See also section 13, which sometimes denies exemption if the exemption goods are for use in connection with property that is expressly excluded from the relevant Item.\]