SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992 (Repealed)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 11: SCIENTIFIC AND EDUCATIONAL GOODS
ITEM 109: [Non-profit university or school] Goods for use by a university, or school, that is conducted by a non-profit body. ITEM 110: [School or university promotion bodies] Goods for use by a body established and maintained principally for the promotion of the interests of a university, or school, that is conducted by a non-profit body. ITEM 111: [School or university sport promotion bodies] Goods for use by a body established and maintained principally for the promotion of competitive sport among the students of universities, or schools, that are conducted by non-profit bodies. ITEM 112: [Anthropological specimens] Imported anthropological specimens for use by a person in anthropological research.[local entry only] ITEM 113: [Imported exchange publications etc] 113(1) An imported exchange publication that is consigned to an international exchange centre in Australia.[local entry only] 113(2) An imported publication for use by a qualifying body, if the publication has been donated to that body.[local entry only] 113(3) In this Item, ``qualifying body'' means the Commonwealth or a State, or an institution or society. ITEM 114: [Imported printed matter] 114(1) Imported printed matter covered by item 23C in Schedule 4 of the Customs Tariff.[local entry only] 114(2) Pictorial illustrations covered by item 26 in Schedule 4 to the Customs Tariff.[local entry only]
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