Building materials - Note 22 and Note 23: furniture: general
Note 22 holds that the following are excluded from the meaning of ‘building materials’:
- finished or prefabricated furniture, other than furniture designed to be fitted in kitchens
- materials for the construction of fitted furniture, other than kitchen furniture.
In other words, the exclusion covers:
- ready-made furniture
- furniture supplied as assembly kits
- raw materials that are made into furniture.
In all cases the exclusion does not apply to kitchen furniture (VCONST13680).