SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992 (Repealed)

SCHEDULE 1

EXEMPTION ITEMS

CHAPTER 4: FUEL, POWER ETC

ITEM 55: [Kerosene, petrol etc]  

55(1) 

Crude oil, fuel oil and fuel tar.

55(2) 

Kerosene, methylated spirits, diesel oil and petrol.

55(3) 

Power alcohol produced in Australia, and mixtures produced in Australia of petrol and power alcohol.

55(4) 

Goods for use by a person exclusively as fuel for internal combustion engines.

55(5)  (Omitted by No 150 of 1992)

ITEM 56: [Hydraulic power and electric current]  

Hydraulic power and electric current.

ITEM 57: [Coal, charcoal, firewood etc]  

57(1) 

Briquettes consisting principally of coal dust.

57(2) 

Charcoal, coal and coke.

57(3) 

Firewood.

57(4) 

This item does not cover goods that are marketed principally for a use other than use as fuel.

ITEM 57A: [Goods for purifying or compressing natural gas]  

Machinery, implements or apparatus for use by a person exclusively in the purification or compression of natural gas for use by any person as fuel for internal combustion engines.[Parts]

ITEM 58: [Goods for generating or storing gas or electricity in residential premises]  

Machinery, implements or apparatus for use by a person mainly in the generation or storage, or generation and storage, of electricity or gas. The use must happen while the machinery, implements or apparatus is installed as a fixture in residential premises.




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