SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992 (Repealed)

SCHEDULE 1

EXEMPTION ITEMS

CHAPTER 10: BOOKS, PRINTED MATTER, PAPER ETC

ITEM 100: [Books, magazines etc]  

100(1) 

Books, pamphlets, leaflets, periodicals, magazines or printed music.

100(2) 

This Item does not cover:

(a)  advertising matter (including matter that is published in order to advertise any business or products of the publisher or of the person or persons for whom the matter is published or is to be published);

(b)  programs (including schedules, syllabuses or guides), or souvenirs, of entertainments, amusements, exhibitions, competitions or sporting events;

(c)  the following books:

(i) books of account;

(ii) books of receipts, cheques, deposit slips, bank withdrawal forms, tickets, dockets, labels or order forms;

(iii) books of blotting paper;

(iv) books of sheets (whether or not blank) for writing notes, letters, exercises or accounts, or for record purposes;

(v) books of sheets for sketching, drawing, colouring or painting (not including children's books containing printed illustrations for copying or colouring or both);

(vi) albums;

(vii) books of samples, menus or calendars;

(viii) booklets of printed matter conveying greetings or sympathy;

(ix) diaries;

(x) other stationery in book form;

(d)  the following matter (including associated reports) of any trading or other concern that is carried on for the profit of individuals:

(i) memoranda of association or articles of association;

(ii) balance sheets or statements of accounts;

(iii) prospectuses;

(e)  catalogues or price lists;

(f)  books covered by subitem 10(3) in Schedule 2.

100(3) 

In this item:

``bank'' includes, but is not limited to, a body corporate that is an ADI (authorised deposit-taking institution) for the purposes of the Banking Act 1959.

ITEM 101: [Newspapers]  

Newspapers.

ITEM 102: [Manuscripts]  

Manuscripts.

ITEM 103: [Tourist pamphlets etc]  

Books, pamphlets, leaflets, periodicals or magazines published (or to be published) by a non-profit body solely for the purpose of advertising tourist resorts or providing information about tourist traffic.

ITEM 104: [Printed matter for use by agricultural society]  

Printed matter for use by a non-profit body established and maintained principally for the advancement of agriculture. In this Item, ``printed matter'' includes printed award ribbons and printed badges made of cloth or felt.

ITEM 105: [Imported trade catalogues]  

Imported trade catalogues, but not including catalogues imported for sale or distribution.[local entry only]

ITEM 106: [Printed matter of insubstantial value]  

106(1) 

Printed matter covered by item 33A in Schedule 4 of the Customs Tariff.[local entry only]

106(2) 

This Item does not cover:

(a)  printed matter designed to advertise the sale or hire of goods, or the provision of services, by any person in Australia;

(b)  overseas travel literature or other printed matter relating to overseas travel.

ITEM 107: [Postage stamps]  

Postage stamps.

ITEM 108: [Goods made from recycled paper]  

108(1) 

Goods covered by subitems (2) to (7), if all the paper in the goods is recycled paper.

108(2) 

Writing, drawing or printing paper, if the paper is blank, or is blank apart from any or all of the following:

(a)  printed parallel lines to serve as a guide for writing or typing;

(b)  printed lines to serve as a guide for drawing graphs, diagrams or similar matter;

(c)  in the case of paper for use in computer printers - printed lines (whether or not numbered);

(d)  a printed trade mark, logo, letterhead or similar matter.

This subitem does not cover paper that is treated so as to react to heat or electromagnetic energy. In this subitem, ``printing paper'' includes paper of a kind ordinarily used in cash registers, calculators, typewriters, computer printers, photocopiers or similar machines.

108(3) 

Pads of paper covered by subitem (2), if the covers:

(a)  consist wholly of recycled paper or recycled cardboard; and

(b)  are blank, or are blank apart from any printed trade mark, logo or similar matter.

108(4) 

Paper of a kind ordinarily used in accounting ledgers or accounting journals, if the paper is blank, or is blank from any printed lines to serve as a guide for making entries in the ledgers or journals.

108(5) 

Envelopes that:

(a)  consist wholly of paper (not counting any fastener or any transparent or translucent address window); and

(b)  are blank, or are blank apart from any printed return address, postage paid mark, trade mark, logo or similar matter.

108(6)  (Omitted by No 131 of 1992).

108(7)  (Omitted by No 131 of 1992).

108(8) 

For the purposes of this Item, cardboard or paper is taken to be recycled if, and only if, all the fibre in the cardboard or paper has previously been used, as fibre, in manufacturing goods.