SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992 (Repealed)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 3: IRRIGATION, WATER SUPPLY ETC
ITEM 50: [Piping, tubing etc for irrigation, water supply etc] 50(1) Piping or tubing for use by a person mainly for purposes of irrigation, water supply, drainage or sewerage, but not including: (a) rubber hose or rubber tubing; (b) any hose or tubing of a kind ordinarily used for any of the purposes for which rubber hose or rubber tubing is ordinarily used. In this subitem, ``rubber'' includes synthetic rubber. 50(2) Channelling or guttering for use by a person mainly for purposes of irrigation, water supply, drainage or sewerage, but not including channelling or guttering for use for a water slide. 50(3) Goods for use by a person exclusively as fittings for goods covered by subitem (1) or (2), or as parts for goods covered by this subitem. 50(4) Goods for use by a person exclusively as raw materials in the construction or on-site repair of: (a) piping or tubing covered by subitem (1); or (b) channelling or guttering covered by subitem (2). 50(5) Manholes or inspection shafts for use by a person exclusively in connection with: (a) piping or tubing covered by subitem (1); or (b) channelling or guttering covered by subitem (2). ITEM 51: [Pumping equipment for water supply etc] Pumping equipment for use by a person mainly for purposes of water supply or sewerage, not including goods covered by paragraph 5(1)(i) in Schedule 2.[Parts and fittings] ITEM 52: [Water boring equipment etc] 52(1) Water bore casings.[Parts and fittings] 52(2) Water boring plant and equipment.[Parts and fittings] 52(3) Tools for use by a person mainly in connection with water boring plant or equipment. ITEM 53: [Water tanks and stands] Water tanks or stands for water tanks, but not including: (a) water tanks of a kind ordinarily attached to motor vehicles; (b) goods covered by item 5 or 6 in Schedule 2.[Parts and fittings] ITEM 54: [Preparations and equipment to reduce water evaporation] 54(1) Preparations or materials marketed principally for use in reducing evaporation of water in reservoirs, dams, channels or streams. 54(2) Equipment for use by a person mainly for applying goods covered by subitem (1).[Parts]This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.