CTHRepealedAct
Sales Tax (Exemptions and Classifications) Act 1992
Item 37: [Earth‑moving contractors]Item 37: [Earth‑moving contractors]
Start here
Get a plain-English read of Item 37: [Earth‑moving contractors]
Turn the raw legal text into a practical explanation grounded in Sales Tax (Exemptions and Classifications) Act 1992.
#### Item 37: \[Earth‑moving contractors\]
(1) Machinery, implements or apparatus (other than general‑purpose road vehicles or parts for those vehicles) for use by a person mainly in earth‑moving in the course of carrying out contracts for a body whose own use of the machinery or equipment would be covered by exemption Item 64, 126 or 127.
(2) In this Item, earth‑moving means the excavation or movement of earth, rock or natural deposits in the soil.
> Note: \[Parts, accessories and attachments\]