VCONST13410 - Building materials - Note 22 and Note 23: 鈥榦rdinarily incorporated鈥� test: how the test of 鈥榦rdinarily鈥� is used
To be building materials goods must be both:
- 鈥榦f a description ordinarily incorporated by builders鈥�
- ordinarily incorporated in a 鈥榖uilding of that description (or its site)鈥�.
VCONST13420 explains the first test, VCONST13430 explains the second, with VCONST13440 providing examples.