Sales Tax (Exemptions and Classifications) Act 1992
Item 84: [Dental instruments and applianItem 84: [Dental instruments and appliances]
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Item 84: [Dental instruments and appliances]
(1) Goods that: (a) are marketed principally as dental instruments or appliances, or dental materials, for use with humans; and (b) are of a kind ordinarily used by dentists or dental mechanics.
Note: [Parts]
(2) Dentures, braces, bridges, crowns and similar articles for human dental use. (3) Gold, alloys, amalgams, porcelain and other goods for similar dental use, if the goods are for use by a dentist or dental mechanic for disposal to human patients in the course of dental treatment.