CTHRepealedAct
Sales Tax (Exemptions and Classifications) Act 1992
Item 65: [Primary products]Item 65: [Primary products]
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Item 65: [Primary products]
(1) Primary products that are derived directly from the following operations carried on in Australia: (a) mining; (b) cultivating land; (c) maintaining animals, poultry or bees; (d) fisheries; (e) timber‑getting; and have not been subject to any process or treatment resulting in an alteration of their form, nature or condition. (2) This Item does not cover: (a) goods marketed principally as food for birds; (b) salt marketed principally for non‑culinary purposes.