CTHRepealedAct
Sales Tax (Exemptions and Classifications) Act 1992
Item 81: [Surgical instruments and appliItem 81: [Surgical instruments and appliances]
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#### Item 81: \[Surgical instruments and appliances\]
(1) Goods (not including microscopes) that:
(a) are marketed principally as surgical instruments or appliances, or surgical materials, for use with humans; and
(b) are of a kind ordinarily used in hospitals, or by medical practitioners, optometrists or persons registered as physiotherapists under the law of a State or Territory.
> Note: \[Parts\]
(2) Microscopes for use mainly for medical purposes by a hospital, medical practitioner or medical student.
> Note: \[Parts\]