CTHRepealedAct
Sales Tax (Exemptions and Classifications) Act 1992
Item 60: [Shipping containers]Item 60: [Shipping containers]
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#### Item 60: \[Shipping containers\]
Shipping containers for repeated use by a person for the purpose of transporting cargo by sea. In this Item, shipping container means a receptacle that:
(a) is designed to be loaded from one mode of transport to another without the contents being re‑packed; and
(b) is of a kind ordinarily used as part of an international containerised cargo transport system; and
(c) has a capacity of at least 14 cubic metres.