#### Item 66: \[Unprocessed precious stones\] Precious or semi‑precious stones that: (a) are derived directly from mining operations carried on outside Australia; and (b) have not been subject to any process or treatment resulting in an alteration of their form, nature or condition.

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Section Item 66: [Unprocessed precious stones] - Sales Tax (Exemptions and Classifications) Act 1992 - Item 66: [Unprocessed precious stones] — Zoe