9. Conveyance or transfer on sale of property ¾ exemptions (Third Schedule, item 2(7a)(c))
(1) For the purposes of the Third Schedule, item 2(7a)(c) animals that are held or used in connection with a business that is not in the business of primary production are prescribed.
(2) In this regulation ¾
}primary production~ has the meaning given in section 75D(1).
[Regulation 9 inserted in Gazette 7 May 2004 p. 1412.]