#### Item 63: \[Passenger buses\] (1) Buses that: (a) are for use by a person mainly in transporting passengers for reward; and (b) provide seating accommodation for 12 or more adult passengers. (2) Chassis for use by a person exclusively in constructing buses covered by subitem (1).

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Section Item 63: [Passenger buses] - Sales Tax (Exemptions and Classifications) Act 1992 - Item 63: [Passenger buses] — Zoe