SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992 (Repealed)
SCHEDULE 1
EXEMPTION ITEMS
CCH Note:
Table of contents amended by No 171 of 1995, Item 2 of Sch 5,
applicable to dealings with goods that occur on or after 28 September 1995,
by inserting the words ``and rice milk'' into Item 71.
Table of contents amended by No 169 of 1995, Item 20 of Pt 2 of Sch
1, applicable to dealings with goods that occur on or after 16 December 1995,
by inserting ``126A State/Territory bodies'' after Item 126.
Table of contents amended by No 169 of 1995, Item 4 of Pt 1 of Sch
9, applicable to dealings with goods that occur on or after 16 December 1995,
by inserting ``168A Exempt UHF television transmitters (see section 3C)''
after Item 168.
Table of contents modified by Act Nos 91 to 93
of 1995, s 7 and Sch 3, by omitting item 108, applicable to dealings with
goods on or after 1 November 1995.
Table of contents amended by No 138 of 1994, s 152(a), applicable to
dealings with goods after 28 November 1994, by inserting ``38A Computer
related equipment for RHQ company'' after Item 38.
Table of contents amended by No 118 of 1993 s 144, with effect from
24 December 1993, by inserting ``144A Exempt child care bodies'' after Item
144, inserting ``163A RSPCA'' after Item 163, applicable to dealings with
goods after 24 December 1993.
Amended by No 224 of 1992 s 134, with effect from 28 October 1992,
by inserting ``161A Livestock food'' after Item 161.
Amended by No 150 of 1992 s 18, with effect from 11 December 1992, by
omitting ``31 Pallets'', substituting ``etc'' for ``and other fuels'' in Item
55, inserting Item 57A, and by inserting Items 192, 193, 194 and
195.
CHAPTER 5: TRANSPORT
ITEM 59: [Ships] 59(1) A ship for use by a person mainly for purposes other than providing any of the following for any person (whether or not for reward): (a) pleasure, sport or recreation; (b) private transport; (c) accommodation.[Parts] 59(2) A ship for use by a person ( ``the exemption user'' ): (a) mainly in providing public commuter transport in the course of a business carried on by the exemption user; or (b) mainly for long-term leasing to another person who is to use the ship mainly in providing public commuter transport in the course of a business carried on by the other person.[Parts] 59(3) A ship that can be licensed to carry at least 12 adult passengers and is for use by a person ( ``the exemption user'' ): (a) mainly in providing regular and scheduled sight-seeing tours to the public for reward in the course of a business carried on by the exemption user; or (b) mainly for long-term leasing to another person who is to use the ship mainly in providing regular and scheduled sight-seeing tours to the public in the course of a business carried on by the other person.[Parts] 59(4) Machinery, implements or apparatus for use by a person mainly as part of the equipment carried on a ship covered by subitem (1), (2) or (3), but not including: (a) goods covered by Schedule 2; (b) goods for use in connection with the preparation or consumption of food or beverages; (c) goods for use for the comfort, entertainment or recreation of the crew or passengers; (d) goods for use for cleaning or polishing; (e) goods of a kind ordinarily used for domestic purposes.[Parts] 59(5) Goods for use by a person exclusively as raw materials in the construction or repair of goods covered by subitem (1), (2), (3) or (4). 59(6) In this item: ``public commuter transport'' means transport provided to the public for reward, but not on sight-seeing tours; ``long-term leasing'' means leasing under a lease that has a term of at least 4 years, or leasing under a hire-purchase agreement. ITEM 60: [Shipping containers] Shipping containers for repeated use by a person for the purpose of transporting cargo by sea. In this item, ``shipping container'' means a receptacle that: (a) is designed to be loaded from one mode of transport to another without the contents being re-packed; and (b) is of a kind ordinarily used as part of an international containerised cargo transport system; and (c) has a capacity of at least 14 cubic metres. ITEM 61: [Aircraft] 61(1) Aircraft other than: (a) gliders (including motorised gliders); or (b) hang gliders (including motorised hang gliders); or (c) model aircraft (including flying models).[Parts]
CCH Note:
Item 61(1) modified by Act Nos 91 to 93 of 1995,
s 5 and Sch 1 item 5, effective 9 May 1995, by inserting after paragraph (b):
61(2)
Machinery, implements or apparatus for use by a person mainly in goods
covered by subitem (1).[Parts]
61(3)
Goods for use by a person exclusively as raw materials in the
construction or repair of goods covered by subitem (1) or (2).
ITEM 62: [Public railways]
62(1)
Goods for use by a person exclusively in, or in connection with,
the establishment, operation or maintenance by that person of a public
railway.
62(2)
In this item,
``public railway''
means a railway that provides
a service, principally for use by the public, for transporting persons or
goods (other than a service provided within premises, or in an area, used
mainly for or in connection with recreation, pleasure or amusement).
ITEM 63: [Passenger buses]
63(1)
Buses that:
(a)
are for use by a person mainly in transporting passengers for reward;
and
(b)
provide seating accommodation for 12 or more adult passengers.
63(2)
Chassis for use by a person exclusively in constructing buses covered
by subitem (1).
ITEM 64: [Public transport authorities]
64(1)
Goods for use by a public transport authority exclusively for or in
connection with the establishment, conduct or maintenance of transport
services. In this item,
``public transport authority''
does not
include a Commonwealth-controlled authority within the meaning of section 130
of the Assessment Act.
64(2)
This Item does not cover goods for use by the authority as part of a
car remuneration package.
; or (c) model aircraft (including flying models).
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