SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992 (Repealed)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 9: HUMAN HEALTH AND HYGIENE
ITEM 78: [Drugs and medicines] 78(1) Goods marketed principally as drugs or medicines for use: (a) in preventing, curing or treating sickness or disease in humans; or (b) in compounding or preparing such drugs or medicines. 78(2) This Item does not cover: (a) toilet preparations and goods in the nature of toilet preparations (including soaps, cleansing creams, hair lotions, anti-dandruff foams or shampoos, skin repair creams or lotions, toothpastes, cosmetics, powders, pomades and perfumes); (b) medicated confectionery; (c) goods of the following kinds marketed principally as antiseptics:(i) household disinfectants;
(ii) sterilising solutions;
(iii) combined sterilising solutions and disinfectants;
(iv) combined disinfectants and antiseptics;
(v) combined sterilising solutions, disinfectants and antiseptics.ITEM 79: [Rectified spirits for making medicines] Rectified spirits for use by a person exclusively in making drugs or medicines for use in preventing, curing or treating any sickness or disease in humans. ITEM 80: [Medical and surgical goods] 80(1) Medical or surgical goods of a kind ordinarily used by persons suffering from a medical condition where that use is for the purpose of alleviating or treating the condition or its effects.[Parts] 80(2) In this Item, ``medical condition'' means sickness, disease, injury or physical impairment. ITEM 81: [Surgical instruments and appliances] 81(1) Goods (not including microscopes) that: (a) are marketed principally as surgical instruments or appliances, or surgical materials, for use with humans; and (b) are of a kind ordinarily used in hospitals, or by medical practitioners, optometrists or persons registered as physiotherapists under the law of a State or Territory.[Parts] 81(2) Microscopes for use mainly for medical purposes by a hospital, medical practitioner or medical student.[Parts] ITEM 82: [X-ray apparatus] Surgical X-ray apparatus and accessories, but not including accessories of a kind ordinarily used as accessories for goods other than surgical X-ray apparatus.[Parts] ITEM 83: [Gases for medical use] Gases for use exclusively for medical or dental purposes by a hospital, medical practitioner or dentist. ITEM 84: [Dental instruments and appliances] 84(1) Goods that: (a) are marketed principally as dental instruments or appliances, or dental materials, for use with humans; and (b) are of a kind ordinarily used by dentists or dental mechanics.[Parts] 84(2) Dentures, braces, bridges, crowns and similar articles for human dental use. 84(3) Gold, alloys, amalgams, porcelain and other goods for similar dental use, if the goods are for use by a dentist or dental mechanic for disposal to human patients in the course of dental treatment. ITEM 85: [Spectacles etc] 85(1) Spectacles and eye-glasses, but not including goggles, sun glasses, binoculars or similar optical goods.[Parts]
View history note
Hide history note(i) has lost a leg or both arms; or
(ii) has had a leg, or both arms, rendered permanently and completely useless; or
(iii) is a veteran to whom section 24 of the Veterans' Entitlements Act 1986 applies and receives a pension under Part II of that Act.[Parts]96(2) This Item does not apply to goods covered by Item 1 in Schedule 6. For the purpose only of deciding whether goods are covered by Item 1 in Schedule 6, the taxable value of a dealing with a motor vehicle is to be reduced by so much as is attributable to modifications made to the motor vehicle solely for the purpose of: (a) adapting it for driving by the person with the disability; or (b) adapting it for transporting the person with the disability.
CCH Note:
Item 96(2) modified by Act Nos 48 to 50 of 1993, s 5
and Sch 1 item 3, effective 18 August 1993, by substituting ``Schedule 6''
for ``Schedule 5'' wherever occurring.
The unmodified version of item 96(2) as originally enacted reads as
follows:
ITEM 97: [Motor vehicles for eligible disabled persons]
97(1)
Motor vehicles for use by an eligible disabled person for his or her
personal transportation to and from gainful employment.[Parts]
97(2)
This Item does not apply to goods covered by Item 1 in Schedule
6. For the purpose only of deciding whether goods are covered by Item 1 in
Schedule 6, the taxable value of a dealing with a motor vehicle is to
be reduced by so much as is attributable to modifications made to the motor
vehicle solely for the purpose of:
(a)
adapting it for driving by the person with the disability; or
(b)
adapting it for transporting the person with the disability.
This Item does not apply to goods covered by Item 1 in Schedule 5. For the purpose only of deciding whether goods are covered by Item 1 in Schedule 5, the taxable value of a dealing with a motor vehicle is to be reduced by so much as is attributable to modifications made to the motor vehicle solely for the purpose of: (a) adapting it for driving by the person with the disability; or (b) adapting it for transporting the person with the disability.
CCH Note:
Item 97(2) modified by Act Nos 48 to 50 of 1993,
s 5 and Sch 1 item 3, effective 18 August 1993, by substituting ``Schedule 6''
for ``Schedule 5'' wherever occurring.
The unmodified version of item 97(2) as originally enacted read as
follows:
97(3)
In this Item:
``eligible disabled person''
means a person who has a current certificate given by the Secretary, certifying that the person has lost the use of one or both limbs to such an extent that he or she is unable to use public transport;
``Secretary''
means the Secretary to the Department of Health, Housing and
Community Services, or an officer authorised by that Secretary.
This Item does not apply to goods covered by Item 1 in Schedule 5. For the purpose only of deciding whether goods are covered by Item 1 in Schedule 5, the taxable value of a dealing with a motor vehicle is to be reduced by so much as is attributable to modifications made to the motor vehicle solely for the purpose of: (a) adapting it for driving by the person with the disability; or (b) adapting it for transporting the person with the disability.
CCH Note:
Item 97(3) modified by Act Nos 91 to 93 of 1995,
s 6 and Sch 2, effective 1 July 1995, by substituting the definition of
``eligible disabled person''.
The unmodified definition of ``eligible disabled person'' as originally enacted reads as follows:
ITEM 98: [Goods for modifying motor vehicle for disabled person]
Goods for use by a person mainly in modifying a motor vehicle solely
for the purpose of:
(a)
adapting it for driving by a person who is suffering from a
physical impairment; or
(b)
adapting it for transporting a person who is suffering from a
physical impairment.
ITEM 99: [Ambulances, life saving etc equipment]
99(1)
Machinery, implements or apparatus for use by a life saving club,
mines' rescue station or ambulance society mainly in connection with
preserving human life, or transporting persons for the purpose of medical or
surgical treatment.[Parts]
99(2)
Ambulances for use by a hospital.[Parts]
`eligible disabled person' means a person who has a current certificate given by the Secretary, certifying that the person has lost the use of one or more legs to such an extent that he or she is unable to use public transport;.
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