704Particular work involving engineered stone—exception if carried out under pre-2024 contract

704 Particular work involving engineered stone—exception if carried out under pre-2024 contract

704 Particular work involving engineered stone—exception if carried out under pre-2024 contract

(1) Section 529D does not apply to work that involves installing engineered stone benchtops, panels or slabs if the work is carried out—

(a) under a contract originally entered into on or before 31 December 2023, and

(b) on or before 31 December 2024.

(2) Section 529D does not apply to work if—

(a) the work involves supplying or processing engineered stone benchtops, panels or slabs to be installed under a contract referred to in subsection (1)(a), and

(b) the work occurs on or before 31 December 2024, and

(c) for work that involves processing the engineered stone—the processing is controlled.