(1)  The following charges are not included as hiring charges:

(a) payments for delivery, repositioning, erection, installation, maintenance or cleaning of the goods;

(b) refundable cash deposits or bonds (unless appropriated as hiring charges);

(c) insurance premiums payable by the hirer;

(d) payments for the sale of goods (such as fuel, replacement parts or theft replacement);

(e) any identifiable amounts paid or payable by the hirer for or in connection with –

(i) GST paid or payable by the person who hires out the goods in relation to the hiring charges; or

(ii) duty paid or payable by the person who hires out the goods under this Act or a corresponding Act in relation to the hire of the goods –

whether or not described as hiring charges;

(f) any payment of a type prescribed by the regulations.

(2)  Duty is not chargeable under this Chapter on a payment by the hirer under a hire of goods if title to the goods passes to the hirer as a consequence of the payment.