Document ID: chunk:federal_register_of_legislation:C2017A00076:clause:1_9
Version: federal_register_of_legislation:C2017A00076
Segment Type: clause
Provision Reference: sch 1 cl 9
Character Range: 7624–8246

9  Section 195‑1
Insert:
incidental valuable metal goods means goods:
 (a) acquired for the purposes of sale or exchange (but not for manufacture) in the ordinary course of *business; and
 (b) that consist wholly or partly of *valuable metal; and
 (c) in relation to which any of the following applies:
 (i) the goods are collectables or antiques, and the goods are not *precious metals;
 (ii) at the time of the acquisition, the market value of the goods exceeds the *valuable metal threshold;
 (iii) the goods are in a class determined by the Minister, by legislative instrument, for the purposes of this subparagraph.