SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992 (Repealed)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 2: BUILDING MATERIALS
ITEM 39: [Materials for repair or construction of buildings etc] 39(1) The following goods, if they are of a kind ordinarily used as raw materials in the construction or repair of buildings, fixtures, structures or other works that are attached to land: (a) structural building units or architectural building units; (b) boards, sheets and linings; (c) wall ties; (d) dampcourse and materials for dampcourse; (e) roofing materials (including skylights); (f) wall, roof and ceiling ventilators; (g) flooring for buildings, for application in a plastic condition; (h) metal building materials, including:(i) girders, rods, bars, wire, sheets, mesh and lathing;
(ii) fabricated units made up of goods covered by subparagraph (i);
(iii) attachments for fabricated units covered by subparagraph (ii);(i) plaster, plaster products and goods having structural uses similar to plaster and plaster products; (j) piping, tubing, and fittings (and parts for fittings) for piping and tubing; (k) glass (including wired glass) and glass substitutes; (l) leadlights and other lights panels or squares having similar uses and made principally of glass and metal; (m) pavement lights, and components for the on-site construction of pavement lights; (n) doors and door frames; (na) windows, shutters, window frames, louvre frames, window sashes, window screens and window fittings; (o) builders hardware; (p) bonding, setting and sealing agents.
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CCH Note:
Item 39(3) modified by Act Nos 91 to 93 of 1995, s 5
and Sch 1 item 1, effective 9 May 1995, by inserting after para 3(a):
39(4)
Goods for use by a person exclusively as raw materials in the
construction or on-site repair of piping or tubing covered by paragraph
(1)(j).
39(5)
Manholes or inspection shafts for use by a person exclusively in
connection with piping or tubing covered by paragraph (1)(j).
ITEM 40: [Stone, gravel etc]
40(1)
Stone (including synthetic stone) and decomposed rock.
40(2)
Gravel, seashell, sand, clay and soil.
40(3)
Crushed metals or crushed bricks.
40(4)
Furnace slag, clinker and ashes (whether crushed or uncrushed).
40(5)
Screenings, toppings and dust.
ITEM 41: [Concrete, cement etc]
41(1)
Concrete, cement and lime.
41(2)
Goods of a kind marketed principally as ingredients for concrete or
for cement, mortar or plaster mixtures.
ITEM 42: [Timber]
Timber, including:
(a)
timber (other than joinery or turnery) that has been cut into
lengths, trimmed or shaped at an end or ends, or mortised, tenoned, bevelled,
chamfered, checked or bored;
(b)
floorings, linings, mouldings, weatherboards, parquet blocks,
plywood, veneers and sawdust;
(c)
joinery and turnery of a kind ordinarily used as raw materials in
the construction or repair of buildings or fixtures.
ITEM 43: [Electrical fittings etc]
43(1)
The following goods, if they are of a kind ordinarily used as part of
fixed electrical installations in consumers' premises:
(a)
electrical fittings (including electronically operated electrical
fittings);
(b)
electrical accessories (including electronically operated
electrical accessories);
(c)
electrical materials (including electrical conduit).[Parts]
43(2)
Subitem (1) does not cover:
(a)
bell equipment, burglar alarm equipment, fire alarm equipment and
recording equipment;
(b)
electronic equipment (other than electronically operated electrical
fittings and accessories);
(c)
electrically operated appliances, apparatus and machines;
(d)
engines, alternators, primary and secondary batteries and other
generating equipment;
(e)
brackets, canopies, chains, hooks and galleries;
(f)
candelabra, chandeliers and electroliers;
(g)
pendants, shades, bowls and reflectors;
(h)
electric light globes, lamps and tubes;
(i)
condensers, converters, starters and transformers;
(j)
neon signs and other luminous discharge lighting equipment,
including fluorescent light equipment;
(k)
sensors, thermostats, light dimmers or other equipment for
controlling appliances;
(l)
light boxes;
(m)
flexible cables;
(n)
goods, or parts for goods, referred to in subitem 6(3) in Schedule 2;
(o)
goods covered by subitem 6(4) in Schedule 2.
43(3)
The following goods, if they are of a kind ordinarily used in
connection with fixed electrical installations in consumers' premises:
(a)
adaptors;
(b)
plugs;
(c)
electrical safety devices for the protection of persons.[Parts]
43(4)
This Item does not cover goods of a kind ordinarily used in the
provision of telecommunications or audio visual services.
(aa) scaffolding; (ab) safes; (ac) racking and shelving;.Item 39(3)(b) modified by Act Nos 91 to 93 of 1995, s 5 and Sch 1 item 2, by inserting ``, (aa), (ab) or (ac)'' after ``paragraph (a)'' wherever occurring. The unmodified version of item 39(3)(b) as originally enacted read as follows:
(b) fittings, accessories and attachments for goods covered by paragraph (a), or goods designed to form part of goods covered by paragraph (a);.
CCH Note:
Item 49(2) modified by Act Nos 91 to 93 of 1995,
s 5 and Sch 1 item 3, effective 9 May 1995, by inserting after para 2(e):
(ea) scaffolding; (eb) safes; (ec) racking and shelving;.Item 49(2)(f) modified by Act Nos 91 to 93 of 1995, s 5 and Sch 1 item 4, effective 9 May 1995, by inserting ``, (ea), (eb) or (ec)''. The unmodified version of item 49(2)(f) as originally enacted reads as follows:
(f) fittings, accessories, attachments or components for goods covered by paragraph (e);.
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