CTHRepealedAct
Sales Tax (Exemptions and Classifications) Act 1992
Item 47: [Bitumen etc.]Item 47: [Bitumen etc.]
Start here
Get a plain-English read of Item 47: [Bitumen etc.]
Turn the raw legal text into a practical explanation grounded in Sales Tax (Exemptions and Classifications) Act 1992.
Item 47: [Bitumen etc.]
(1) Bitumen, bituminous emulsions and tar. (2) Asphalt, and other mixtures or compositions, of a kind ordinarily used in a plastic or fluid condition as raw materials in constructing roads, paths, buildings or fixtures.