CTHRepealedAct
Sales Tax (Exemptions and Classifications) Act 1992
Item 50: [Piping, tubing etc. for irrigaItem 50: [Piping, tubing etc. for irrigation, water supply etc.]
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#### Item 50: \[Piping, tubing etc. for irrigation, water supply etc.\]
(1) Piping or tubing for use by a person mainly for purposes of irrigation, water supply, drainage or sewerage, but not including:
(a) rubber hose or rubber tubing;
(b) any hose or tubing of a kind ordinarily used for any of the purposes for which rubber hose or rubber tubing is ordinarily used.
In this subitem, rubber includes synthetic rubber.
(2) Channelling or guttering for use by a person mainly for purposes of irrigation, water supply, drainage or sewerage, but not including channelling or guttering for use for a water slide.
(3) Goods for use by a person exclusively as fittings for goods covered by subitem (1) or (2), or as parts for goods covered by this subitem.
(4) Goods for use by a person exclusively as raw materials in the construction or on‑site repair of:
(a) piping or tubing covered by subitem (1); or
(b) channelling or guttering covered by subitem (2).
(5) Manholes or inspection shafts for use by a person exclusively in connection with:
(a) piping or tubing covered by subitem (1); or
(b) channelling or guttering covered by subitem (2).