SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992 (Repealed)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 12: WORKS OF ART, COLLECTORS PIECES, ANTIQUES ETC
ITEM 115: [Works of art] Works of art. ITEM 116: [Museum exhibits etc] Goods for use by a public body mainly as exhibits in a museum or art gallery controlled by the public body. In this Item, ``public body'' means a public authority, or a committee, or trustee, appointed by a public authority. ITEM 117: [Imported paintings, sculptures etc] The following imported goods: (a) paintings, drawings or pastels covered by heading 9701 in Schedule 3 of the Customs Tariff; (b) original engravings, prints or lithographs covered by heading 9702 in that Schedule; (c) original sculpturers or statuary covered by heading 9703 in that Schedule. ITEM 118: [Imported collectors pieces] Imported goods being collections and collectors pieces covered by heading 9705 in Schedule 3 of the Customs Tariff.[local entry only] ITEM 119: [Imported antiques] Imported goods, being antiques that are or were covered by heading 9706 in Schedule 3 to the Customs Tariff at the time of their entry for, or delivery into, home consumption under the Customs Act.
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