Section Item 4: [Heavy motor vehicles etc. for t - Sales Tax (Exemptions and Classifications) Act 1992 - Item 4: [Heavy motor vehicles etc. for transporting livestock in remote areas]

Item 4: [Heavy motor vehicles etc. for tItem 4: [Heavy motor vehicles etc. for transporting livestock in remote areas]

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#### Item 4: \[Heavy motor vehicles etc. for transporting livestock in remote areas\] (1) The following goods for use by a person exclusively in a remote area, if that use is mainly for transporting livestock: (a) motor vehicles (other than articulated motor vehicles or prime movers for articulated motor vehicles) with: (i) a net power rating of at least 74.57kW; and (ii) a gross vehicle weight rating of at least 9.071 tonnes; (b) prime movers with: (i) a net power rating of at least 74.57kW; and (ii) a gross combination weight rating of at least 13.607 tonnes; (c) trailers; (d) stock crates, or livestock carriers, designed for use with vehicles. (2) Chassis for use by a person exclusively in the construction of goods covered by paragraph (1)(a). (3) In this Item: > articulated motor vehicle means a motor vehicle that consists of a prime mover and a trailer, where part of the trailer is superimposed on the prime mover. > rating means the rating specified by the manufacturer. > remote area means the prescribed area that is defined in section 79A of the Income Tax Assessment Act 1936. > trailer means an unpowered vehicle that is designed to be towed by a motor vehicle.