SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992 (Repealed)

SCHEDULE 1

EXEMPTION ITEMS

CHAPTER 13: MONUMENTS, MEMORIALS, TROPHIES ETC

ITEM 120: [Defence service honour boards]  

120(1) 

An honour board or honour roll that contains the names of persons who have served as members of the defence force of any country.

120(2) 

Goods for use by a person as an honour board or honour roll that will contain the names of persons who have served as members of the defence force of any country.

ITEM 121: [Public monuments]  

121(1) 

A monument to be erected by a person in a public place in commemoration of an historical event.

121(2) 

Goods for use by a person exclusively as raw materials in the construction or repair of a monument covered by subitem (1).

ITEM 122: [Imported trophies, medallions, prizes etc]  

122(1) 

Imported goods being trophies covered by item 25A in Schedule 4 to the Customs Tariff.[local entry only]

122(2) 

Imported goods being decorations, medallions or certificates covered by item 25B in Schedule 4 to the Customs Tariff.[local entry only]

122(3) 

Imported goods being trophies or prizes covered by item 25C in Schedule 4 to the Customs Tariff.[local entry only]

ITEM 123: [Tombstones, memorial boards etc]  

123(1) 

Memorial boards, memorial tablets, statues and stained glass windows, in memory of deceased persons.

123(2) 

Tombstones.

123(3) 

Goods (other than tombstones) to be erected by a person on a grave or tomb.

ITEM 124: [Miniatures of awards etc]  

Miniatures of orders, decorations or medals that are awarded by the authority of the Queen or whose acceptance has been approved by the Queen.




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