(1) In these Regulations, unless the contrary intention appears:
aids to manufacture means goods for use by a registered person in the course of carrying on a business (where that use is exclusively, or primarily and principally, for the purposes of that business), being:
(a) machinery, implements and apparatus for use exclusively, or primarily and principally:
(i) in the actual processing or treatment of goods to be used in, wrought into or attached to goods to be manufactured;
(ii) in any processing or treatment by which the goods to which that processing or treatment is applied are used in, wrought into or attached to goods to be manufactured;
(iii) in any processing or treatment for the purpose of bringing goods into, or maintaining goods in, the form or condition in which they are to be marketed or used by the manufacturer of the goods;
(iv) in the packaging or placing in containers of goods manufactured by him or of goods supplied to him by the manufacturer of the goods for the purpose of having them packaged or placed in containers on behalf of the manufacturer, or the labelling of those goods or of the containers in which those goods are packaged or placed, not being packaging, placing or labelling which is carried out exclusively, or primarily and principally, for purposes connected with the delivery of the manufactured goods;
(v) in testing or checking the quality or specifications of goods processed or treated by him as specified in subparagraph (i), (ii) or (iii);
(vi) in the disposal of waste substances resulting from any activity carried out by him as specified in this paragraph, not being an activity carried out by the use of machinery, implements or apparatus expressly excluded from this definition;
(vii) in the cleansing or sterilizing of bottles, vats or other containers which he uses in the storage or marketing of goods which he processes or treats as specified in subparagraph (i), (ii) or (iii);
(viii) in the transportation, within premises in which any activity is carried out by him as specified in this paragraph (not being an activity carried out by the use of machinery, implements or apparatus expressly excluded from this definition) of goods in relation to which that activity has been, is, or is to be, carried out by him;
(ix) in the storage, within premises in which any activity is carried out by him as specified in this paragraph (not being an activity carried out by the use of machinery, implements or apparatus expressly excluded from this definition) or premises contiguous to such premises of goods in relation to which that activity is to be carried out by him;
(x) in operating, applying, cleansing or sterilizing machinery, implements or apparatus (not being machinery, implements or apparatus expressly excluded from this definition) used in any activity carried out by him as specified in this paragraph;
(xi) in carrying out scientific research in relation to manufacturing operations conducted by him;
(b) goods for use as integral parts of machinery, implements or apparatus to be constructed in situ and to be used exclusively, or primarily and principally, as specified in paragraph (a);
(c) parts for, or materials for use in the repair of, so as to form part of, any of the machinery, implements or apparatus specified in paragraph (a) or (b); or
(d) goods (other than those specified in paragraph (a) or (b) or those excluded from this definition by paragraph (f) or (k)) for use as specified in paragraph (a);
but does not include the following goods, unless those goods are of a kind ordinarily manufactured by the registered person for sale and are for use by him exclusively and directly in carrying out scientific research as specified in subparagraph (a) (xi):
(e) road vehicles of the kinds ordinarily used for the transport of persons or the transport or delivery of goods;
(f) goods for use exclusively, or primarily and principally, for or in connection with the preparation or preservation of food or drink (whether for consumption on the premises where it is prepared or preserved, or elsewhere) in, or in premises occupied in connection with, hotels, boarding houses, catering establishments, kitchens, restaurants, cafes, milk bars, coffee shops, retail shops, vehicles, other retail outlets, or establishments or outlets similar to those establishments or outlets, not being goods for use by a manufacturer of savoury snacks or a confectioner, baker or pastry-cook exclusively, or primarily and principally, in the manufacture of savoury snacks, confectionery, bread, cakes, biscuits or pastry for sale by wholesale or for placing in stock for sale by retail;
(g) vending machines or other appliances of a kind used for the sale of goods;
(i) machinery, implements or apparatus for use in the production of electric current, gases, steam, compressed air or hydraulic power, being production for purposes other than:
(i) sale by the producer; or
(ii) use by the producer exclusively, or primarily and principally, in any activity specified in paragraph (a);
(j) containers, pallets, stillages, spools or other goods for use by the registered person in the storage or delivery of his products or of goods which have been processed or treated by him for other persons as specified in paragraph (a), or materials or parts for the construction in situ of any containers for use in such storage;
(k) goods for use in connection with the manufacture for sale of goods, if the first-mentioned goods are to be sold to the purchaser of the goods to be so manufactured, unless the goods to be so manufactured:
(i) are covered by an item in the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935; or
(ii) are to be sold by the manufacturer to a person who quotes his certificate in respect of the purchase of those goods and furnishes to the manufacturer a certificate in writing that the first-mentioned goods are not for re-sale to a person to whom the goods to be so manufactured are also to be sold;
(m) parts for any goods expressly excluded from this definition;
(o) goods for use exclusively, or primarily and principally, in:
(i) the copying or reproduction of a computer program, whether with or without related information and whether in the same material form or in a different material form; or
(ii) the conversion of a computer program to another language, code or notation;
so as to embody the computer program (not being the embodying of the program in a microchip) in goods;
(p) author/secretary equipment.
author/secretary equipment has the same meaning as in the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935.
auxiliaries to aids to manufacture means goods for use by a registered person exclusively, or primarily and principally:
(a) in the processing or treatment of goods for use by him as aids to manufacture;
(b) in the disposal of waste substances resulting from any activity carried out by him as specified in this definition, not being waste substances resulting from the use of goods which are expressly excluded from this definition;
(c) in the transportation, within premises in which they are to be used by him as specified in this paragraph, of goods:
(ii) to be used by him exclusively, or primarily and principally, in any activity as specified in this definition, not being an activity involving the use of goods which are expressly excluded from this definition;
(d) in the storage, within premises in which they are to be used by him as specified in this paragraph or premises contiguous to such premises, of goods:
(ii) to be used by him exclusively, or primarily and principally, in any activity as specified in this definition, not being an activity involving the use of goods which are expressly excluded from this definition;
(e) in the cleansing or sterilizing of bottles, vats or other containers for use in the storage of goods:
(ii) to be used by him exclusively, or primarily and principally, in any activity as specified in this definition;
(f) in operating, applying, cleansing or sterilizing machinery, implements or apparatus (not being machinery, implements or apparatus which is specifically excluded from this definition) used exclusively, or primarily and principally, in any activity carried out by him as specified in this definition;
(g) as integral parts in the construction in situ or repair of machinery, implements or apparatus (not being machinery, implements or apparatus which is expressly excluded from this definition) to be used by him exclusively, or primarily and principally, in any activity as specified in this definition;
but does not include goods which are of any of the kinds expressly excluded from the definition of aids to manufacture.
biscuits includes:
(a) cookies, crackers, pretzels, cones or wafers; or
(b) goods consisting principally of biscuits or of goods falling within paragraph (a);
but does not include:
(c) breakfast food consisting wholly or principally of compressed, rolled or flattened cereal;
(d) rusks for infants or invalids, or crispbread; or
(e) goods consisting principally of goods falling within paragraph (d).
containers means:
(a) the inner or outer coverings in which goods are packed or secured, or to be packed or secured, in the ordinary course of business (including inside linings and inside packing materials); and
(b) goods which are ordinarily used to secure or seal, or to describe the contents of, those coverings and form an actual part of the completed coverings;
and includes can keys, glass droppers and other goods:
(c) which are accessories of coverings or goods to which paragraph (a) or (b) of this definition applies, or of goods marketed in such coverings;
(d) which are attached to or form part of the inner covering, or are contained in the outer covering, of the goods so marketed; and
(e) which are sold with those goods for one inclusive price.
Deputy Commissioner includes a person for the time being performing the duties of the office of Deputy Commissioner of Taxation.
eligible business goods has the same meaning as in the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935.
goods to be used in, wrought into or attached to goods to be manufactured means goods to be so used or dealt with that those goods, or some essential element thereof, will form an integral part of the goods to be manufactured.
lubricants means oils, greases and other preparations:
(a) of a kind sold exclusively or principally as;
(b) put up for sale as; or
(c) for use as;
lubricants of machinery (including vehicles), implements or apparatus.
parts, in relation to road vehicles, includes bodies for those road vehicles (including insulated bodies, tank bodies and other bodies designed for the transport or delivery of goods of particular kinds), underbody hoists and other equipment or apparatus of a kind ordinarily fitted to road vehicles, being equipment or apparatus used in connection with the transport or delivery of goods by those road vehicles.
tax means sales tax chargeable under any Act under which these Regulations are made.
(1A) For the purposes of the definition of auxiliaries to aids to manufacture in subregulation (1), goods includes goods that have gone into use in Australia.
(1B) Subparagraphs (a) (iv) and (v) of the definition of aids to manufacture in subregulation (1) shall not be taken to limit the generality of subparagraphs (a) (i), (ii) and (iii) of that definition.
(1C) The express references in this regulation to processing or treatment do not imply that references to manufacture do not include references to processing or treatment.
(1D) The reference in paragraph (f) of the definition of aids to manufacture in subregulation (1) to goods for use by a manufacturer of savoury snacks or a confectioner, baker or pastry-cook in the manufacture of biscuits does not include a reference to machinery designed for manufacturing biscuits used in premises or vehicles in which the business of manufacturing biscuits is carried on exclusively or principally for the purpose of sale by retail directly from those premises or vehicles.
(2) A reference in these Regulations to a form by letter shall be read as a reference to the form so lettered in the Second Schedule to these Regulations.
(3) A reference in these Regulations to the office of the Deputy Commissioner for a State shall be read as a reference to the office of a Deputy Commissioner exercising powers or performing functions in relation to that State or a part of that State.
(4) For the purpose of these Regulations:
(a) the Australian Capital Territory shall be deemed to be part of the State of New South Wales; and
(b) the Northern Territory shall be deemed to be a State.
(5) A reference in these Regulations to a State shall be read as including a reference to:
(a) in the case of a State other than the State of Queensland or the Northern Territory — that part of Australian waters that is within the area described in Schedule 2 to the Petroleum (Submerged Lands) Act 1967 that refers to that State;
(b) in the case of the State of Queensland — that part of Australian waters that is within:
(i) the area described in that Schedule to that Act that refers to the State of Queensland; or
(ii) the Coral Sea area; and
(c) in the case of the Northern Territory — that part of Australian waters that is within the area described in that Schedule to that Act that refers to:
(i) the Northern Territory; or
(ii) the Territory of Ashmore and Cartier Islands.
(6) In these Regulations, a reference to an Act under which these Regulations are made shall be read as including a reference to the Sales Tax Assessment Act (No. 10) 1985.