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    <title>2.5% concessional rates supplies to specific public funded research institute</title>
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    <description>Concessional state tax reduces State GST liability to a capped rate for specified scientific and technical goods, prototypes (subject to an annual aggregate value cap), computer software, recorded media and live experimental animals when supplied to eligible publicly funded research institutions, government departments and registered regional cancer centres. Supplies require, at the time of supply, certificates from the Head of Institution or an authorised Deputy Secretary certifying research use, and live-animal supplies must include a no-objection certificate from the relevant animal experimentation oversight committee; certain supplies to institutions are barred from transfer or sale for five years.</description>
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      <description>Concessional state tax reduces State GST liability to a capped rate for specified scientific and technical goods, prototypes (subject to an annual aggregate value cap), computer software, recorded media and live experimental animals when supplied to eligible publicly funded research institutions, government departments and registered regional cancer centres. Supplies require, at the time of supply, certificates from the Head of Institution or an authorised Deputy Secretary certifying research use, and live-animal supplies must include a no-objection certificate from the relevant animal experimentation oversight committee; certain supplies to institutions are barred from transfer or sale for five years.</description>
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