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.