SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992 (Repealed)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 6: PRIMARY PRODUCTS
ITEM 65: [Primary products] 65(1) Primary products that are derived directly from the following operations carried on in Australia: (a) mining; (b) cultivating land; (c) maintaining animals, poultry or bees; (d) fisheries; (e) timber-getting; and have not been subject to any process or treatment resulting in an alteration of their form, nature or condition. 65(2) This Item does not cover: (a) goods marketed principally as food for birds; (b) salt marketed principally for non-culinary purposes. ITEM 66: [Unprocessed precious stones] Precious or semi-precious stones that: (a) are derived directly from mining operations carried on outside Australia; and (b) have not been subject to any process or treatment resulting in an alteration of their form, nature or condition. ITEM 67: [Unprocessed metals] Metals as recovered from ores, if the ores are derived directly from mining operations carried on in Australia.This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.