SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992 (Repealed)
PART 1 - PRELIMINARY
SECTION 1 (Repealed by 101 of 2006) SHORT TITLE 1 This Act may be cited as the Sales Tax (Exemptions and Classifications) Act 1992. SECTION 2 COMMENCEMENT 2 This Act commences on the 28th day after the day on which it receives the Royal Assent.PART 2 - GENERAL DEFINITIONS
SECTION 3 INTERPRETATION 3(1) [Interpretation] Terms that are used in this Act have the same meanings as in the Assessment Act, unless the contrary intention appears. 3(2) [Definitions] In this Act, unless the contrary intention appears: ``agriculture'' includes: (a) viticulture, horticulture, pasturage, apiculture, poultry farming and dairy farming; (b) other operations connected with the cultivation of the soil, the gathering in of crops and the rearing of livestock; [``always-exempt person'' (Omitted by No 138 of 1994.)
View history note
Hide history note(i) the goods are manufactured by a company that is a group company in relation to the exemption user; and
(ii) the goods are likely, at the time of delivery by the group company, to be sold mainly by wholesale sale, or indirect marketing sale, by the exemption user;(b) goods derived directly from either of the following activities that the exemption user carries out in Australia (whether or not the goods have been manufactured):
(i) a primary production activity (as defined by exemption Item 2);
(ii) mining or prospecting operations (as defined by exemption Item 1);(c) goods to which the exemption user has applied, is applying or will apply a process or treatment as described in paragraph (a), (b) or (c) of the definition of ``manufacture-related activity'' in exemption Item 18; (d) goods that are used or for use by the exemption user in such a way that they are covered by exemption Item 1, 2, 18, 23, 28, 29, 30, 33, 34, 35 or 38; ``savoury snacks'' means: (a) the following goods, if they are marketed principally as food for human consumption without requiring processing or treatment:
(i) potato crisps, sticks or straws, corn crisps or chips, bacon or pork crackling or prawn chips;
(ii) seeds or nuts that have been shelled or that have been processed or treated by salting, spicing, smoking or roasting, or in any other way;
(iii) goods similar to those covered by subparagraph (i) or (ii), whether or not they consist wholly or partly of any vegetable, cereal, herb, fruit, meat, seafood or dairy product or extract and whether or not artificially flavoured;(b) goods consisting principally of goods covered by paragraph (a); but does not include: (c) goods marketed principally as ingredients of food for human consumption or as goods to be mixed with or added to food for human consumption; (d) seeds or nuts that:
(i) have not been processed or treated by salting, spicing, smoking or roasting, or in any other similar way; and
(ii) are of a kind ordinarily used as ingredients of food for human consumption or as goods to be mixed with or added to food for human consumption;``ship'' means any vessel designed for use in navigation by water; ``State/Territory body'' has the meaning given by section 3D;
(i) long-day care;
(ii) outside school hours care;
(iii) school vacation care;
(iv) occasional care; and(b) the body is:
(i) eligible to receive funding from the Commonwealth, a State or a Territory in connection with that child care; or
(ii) approved in writing for the purposes of this subsection by the Minister for Family Services.3B(2) [Subsection (1) not to apply] Subsection (1) does not apply to a body operated from a place that is owned or leased by one or more employers if the provision of the child care is principally for children of: (a) any of the employers; or (b) employees of any of the employers. 3B(3) [Other exempt child care bodies] A body is also an exempt child care body if: (a) the body is established and maintained principally for the purpose of organising, supporting and monitoring the provision of family day care; and (b) the body is:
(i) eligible to receive funding from the Commonwealth, a State or a Territory in connection with that organising, supporting and monitoring; or
(ii) approved in writing for the purposes of this subsection by the Minister for Family Services.3B(4) [Minister's approval] An approval by the Minister for Family Services under subsection (1) or (3) is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901.
PART 3 - RULES FOR INTERPRETING SCHEDULE 1
Division 1 - General rules
SECTION 4 EFFECT OF SCHEDULE 1 4(1) [Items exempted by Assessment Act] Schedule 1 has effect for the purposes of those parts of the Assessment Act that refer to exemption Items. The Schedule does not by itself have the effect of exempting an assessable dealing from sales tax. 4(2) [Effects of Schedule 1] In broad terms, Schedule 1 has the following effects (through the Assessment Act): (a) if all the requirements of an exemption Item are satisfied at or before the time of an assessable dealing, the dealing is not taxable; [For details, see section 24 of the Assessment Act.] (b) a non-lease AOU is not taxable if, at the time of AOU, the applier has the intention of satisfying the requirements of an exemption Item; [For details, see section 25 of the Assessment Act.] (c) a lease AOU is not taxable if the lease is an eligible long-term lease (the intention of the lessee or a sub-lessee to satisfy the requirements of an exemption Item is relevant to deciding whether the lease is an eligible long-term lease); [For details, see section 26 of the Assessment Act.] (ca) a lease AOU may not be taxable if the lease is an eligible short-term lease because of an agreement with the Commissioner (the intention of lessees or sub-lessees to satisfy the requirements of exemption Items is relevant to deciding whether the agreement can be entered into); [For details, see sections 15A and 26 of the Assessment Act.] (d) an intention to satisfy the requirements of an exemption Item can be a ground for quoting; [For details, see sections 82 and 83 of the Assessment Act.] (e) credit entitlements are sometimes available for eligible long-term leases (the intention of the lessee to satisfy the requirements of an exemption Item is relevant to deciding whether the lease is an eligible long-term lease); [For details, see credit ground CR18 in Table 3 in Schedule 1 to the Assessment Act.] (f) credit entitlements are sometimes available for leases that are eligible short-term leases because of an agreement with the Commissioner (the intention of lessees or sub-lessees to satisfy the requirements of exemption Items is relevant to deciding whether the agreement can be entered into). [For details, see credit ground CR18A in Table 3 in Schedule 1 to the Assessment Act.] SECTION 5 WHAT THE USE REQUIREMENT MEANS FOR DIFFERENT SCHEDULE 1 FUNCTIONS 5(1) [Use requirements for Sch 1] Some exemption Items require the exemption goods to be used in a particular way or by a particular person. The following Table explains what the use requirement means for each of the Schedule 1 functions set out in section 4. [Column 3 of the Table only applies to exemption Items marked [R] and is explained in section 9.] 5(2) [Intended use of parts etc] In the case of parts, fittings, attachments or accessories for goods covered by a particular Item or subitem, the intended use of the parts, fittings, attachments or accessories does not have to be for the whole of the period specified in the Table. 5(2A) [Goods for donation, etc, by always-exempt person] If an exemption Item applies to goods because the exemption user is an always-exempt person, the exemption Item extends to goods for use by the always-exempt person for donation to another person or as a prize or award. 5(2B) [Goods for donation, etc, by government of a foreign country] If an exemption Item applies to goods because the exemption user is the government of a foreign country, the exemption Item extends to goods for use by that government, for donation to another person or as a prize or award, other than by: (a) the country's diplomatic mission in Australia; or (b) a consular post in Australia of the country; or (c) a Trade Commissioner in Australia of the country. 5(3) [Rules subject to contrary intention] The rules in this section have effect subject to any contrary intention in the exemption Item concerned. SECTION 6 SOME EXEMPTION ITEMS APPLY ONLY TO A LOCAL ENTRY 6 If the words ``[local entry only]'' appear at the end of an exemption Item that is not divided into subitems, then the Item applies only to a local entry. If the words appear at the end of a subitem, then the subitem applies only to a local entry. SECTION 7 USE OF GOODS AFTER THEY HAVE CEASED TO BE GOODS IS COUNTED FOR THE PURPOSES OF THE USE REQUIREMENT 7 If Schedule 1 refers to goods being used in a particular way, the reference covers a use that happens after they have ceased to be goods. [For example, machinery will legally cease to be goods when it is attached to a floor so as to become a fixture.] SECTION 8 MEANING OF ``[PARTS]'', ``[PARTS AND ACCESSORIES]'' ETC. IN AN EXEMPTION ITEM 8(1) [Bracket notes] Some exemption Items include a note in brackets that refers to associated goods such as parts, attachments or accessories. This section explains the effect of the note. 8(2) [Subitem not required to be used in particular way] If the note appears after a subitem that does not require the exemption goods to be used in a particular way, then the subitem extends to: (a) goods marketed exclusively as associated goods of the specified type for goods covered by the subitem; and (b) goods for use by the exemption user exclusively as associated goods of the specified type for goods covered by the subitem. [Subsection (2) applies, for example, to ``[Parts and accessories]'' appearing after a subitem that refers simply to ``water boring equipment''.] 8(3) [Subitem required to be used in particular way] If the note appears after a subitem that requires the exemption goods to be used in a particular way, then the subitem extends to goods for use by the exemption user exclusively as associated goods of the specified type for goods covered by the subitem. [Subsection (3) applies, for example, to ``[Parts and accessories]'' appearing after a subitem that refers to ``cranes and winches for use by a person mainly for hauling log timber in the timber-getting industry''.] 8(4) [Exemption item not divided into subitems] Corresponding rules apply to an exemption Item that is not divided into subitems. SECTION 8A GOODS COVERED BY ITEM 21A OF SCHEDULE 4 TO THE CUSTOMS TARIFF 8A To avoid doubt, a reference in Schedule 1 to goods that are covered by item 21A of Schedule 4 to the Customs Tariff includes a reference to goods to which that item would apply apart from the operation of subsection 18(1) the Customs Tariff.Division 2 - Chapter 1 of Schedule 1 (Goods for use in business or industry)
SECTION 9 CERTAIN EXEMPTION ITEMS AVAILABLE ONLY TO REGISTERED PERSONS 9 Goods are not covered by an exemption Item marked [R] unless the exemption user is a registered person at the time specified in the Table in section 5. SECTION 10 ACTIVITIES THAT ARE ANCILLARY TO ONE OR MORE HIGHER-LEVEL ACTIVITIES 10(1) [Ancillary activities of exemption user] For the purposes of Chapter 1, the following activities of a person ( ``the exemption user'' ) are ancillary to one or more other activities ( ``the higher-level activities'' ) carried out by the exemption user: (a) scheduling, sequencing, monitoring, controlling or costing the higher-level activities; (b) ordering, storing, handling, transporting, monitoring, controlling, costing, repairing or maintaining any of the following:(i) goods/equipment used, or for use, mainly in carrying out the higher-level activities;
(ii) if each of the higher-level activities consists of applying a process or treatment to goods as described in paragraph (a) or (b) of the definition of ``manufacture-related activity'' in exemption Item 18 - the goods to which that process or treatment is applied;
(iia) materials wholly or partly out of which wholesaler's-materials goods in relation to the exemption user are to be manufactured;
(iii) goods for use exclusively as raw materials in the on-site construction of goods/equipment for use mainly in carrying out the higher-level activities;
(iv) goods for use exclusively as parts for goods/equipment for use mainly in carrying out the higher-level activities;
(v) goods for use exclusively as raw materials in repairing or maintaining goods/equipment for use mainly in carrying out the higher-level activities;(c) training people, or preparing materials for training people, if the training is mainly for the purpose of developing, improving or maintaining their skills in performing the higher-level activities; (d) an activity that is undertaken mainly for one or more of the following purposes:
(i) providing access to a building, or part of a building, that is used, or for use, mainly in carrying out the higher-level activities;
(ii) providing lighting for the purpose of carrying out the higher-level activities;
(iii) controlling temperature in an eligible area;
(iv) covering floors or windows in an eligible area;
(v) monitoring or controlling pollution that results from carrying out the higher-level activities;
(vi) disposing of waste products that result from carrying out the higher-level activities;
(vii) producing, supplying or regulating power (including electricity, gas, compressed air or hydraulic power) for use in carrying out the higher-level activities;
(viii) transporting people (otherwise than by air or sea), within an eligible area, in order to assist them to carry out the higher-level activities;
(ix) monitoring the weather for a purpose related to carrying out the higher-level activities;
(x) preventing accidents in an eligible area, where the accidents involve persons carrying out the higher-level activities;
(xi) treating injuries in an eligible area, where the injuries occur in an eligible area to persons carrying out the higher-level activities;
(xii) preventing people who are carrying out the higher-level activities from being injured while in an eligible area;
(xiii) preventing, detecting or extinguishing fires in an eligible area;
(xiv) cleaning or de-contaminating an eligible area;
(xv) providing security for an eligible area;
(xvi) monitoring, supplying or regulating water for use mainly in carrying out the higher-level activities;
(xvii) providing communications for the purpose of carrying out the higher-level activities.10(2) [Interpretation] In this section: ``eligible area'' means an area that is used, or for use, mainly in carrying out the higher-level activities; ``goods/equipment'' means goods, or machinery, implements or apparatus. SECTION 11 ELIGIBLE RAW MATERIALS AND PARTS 11(1) [Meaning of eligible raw materials and parts] Any subitem in Chapter 1 that refers to eligibleraw materials and parts in relation to specified activities is to be read as referring to the following goods: (a) goods for use by the exemption user exclusively as raw materials in the on-site construction of goods/equipment for use by the exemption user mainly in carrying out one or more of the specified activities; (b) goods for use by the exemption user exclusively as parts for goods/equipment for use by the exemption user mainly in carrying out one or more of the specified activities; (c) goods for use by the exemption user exclusively as raw materials in repairing or maintaining goods/equipment for use by the exemption user mainly in carrying out one or more of the specified activities. 11(2) [``goods/equipment''] In this section: ``goods/equipment'' means goods, or machinery, implements or apparatus. SECTION 12 GENERALLY-EXCLUDED PROPERTY 12(1) [Application] Property covered by this section is generally-excluded property for the purpose of Chapter 1. 12(2) [Generally-excluded property] The following property is generally-excluded property: (a) motor vehicles covered by Item 1 in Schedule 6 (other than vehicles known as four-wheel drive vehicles); (b) property for use mainly in connection with domestic or staff amenities; (c) construction equipment for use mainly in connection with the construction of buildings or other structures; (d) property that forms or is to form part of the infrastructure of a telecommunications network.
CCH Note:
S 12(2)(a) modified by Nos 48, 49 and 50 of 1993, s 12(2)(a) is to have effect as if ``Schedule 5'' was substituted by ``Schedule 6'', applicable to dealings with goods on or after 18 August 1993.
The unmodified version of sec 12(2)(a) as originally enacted reads as follows:
12(3)
[Other generally-excluded property]
Property is also generally-excluded property if:
(a)
it is for use mainly for or in connection with the preparation or preservation of food or drink for human consumption, if the preparation or preservation takes place in:
(a) motor vehicles covered by Item 1 in Schedule 5 (other than vehicles known as four-wheel drive vehicles);.
(i) a retail or catering establishment; or
(ii) premises that are occupied in connection with a retail or catering establishment; and(b) the property is not for use by an eligible manufacturer mainly for or in connection with the manufacture for sale of savoury snacks, confectionery, bread, cakes or pastry. 12(4) [Interpretation] In this section: ``domestic or staff amenities'' means any of the following: (a) residential accommodation; (b) recreational or similar facilities; (c) facilities for the provision of meals; (d) washrooms, toilets or similar facilities; (e) retail shops or similar facilities; (f) amenities provided directly in connection with such accommodation or facilities (including, for example, the provision of water, light, power, access or communications); ``eligible manufacturer'' means a confectioner, baker, pastry-cook or a person who carries on a business of manufacturing savoury snacks; ``pastry'' does not include pizzas or similar goods; ``retail or catering establishment'' means a hotel, boarding house, catering establishment (including an establishment that prepares meals to be consumed on aircraft), kitchen, restaurant, retail shop, retail outlet (including a vehicle) or any similar establishment or outlet. SECTION 13 LOWER LEVEL OPERATION OF EXCLUDED PROPERTY 13(1) [Application of certain exemption items] In deciding whether exemption Item 1, 2, 18, 23, 28, 29, 30, 33, 34, 35, 36 or 38 applies, the exemption user cannot rely on: (a) the use of the exemption goods, so far as the use relates directly to:
(i) excluded property; or
(ii) waste products resulting from the use of excluded property; or(b) the use of other property so far as its use relates directly to:
(i) excluded property; or
(ii) waste products resulting from the use of excluded property.13(2) [``excluded property''] In this section: ``excluded property'' means property that is expressly excluded from the exemption Item concerned, but does not include: (a) goods covered by exemption Item 3, 4, 5, 6, 8 or 17; (b) goods that have been manufactured by the exemption user, but have not been applied to own use by the exemption user.
Division 3 - Chapter 7 of Schedule 1 (Food etc.)
SECTION 14 GENERAL EXCLUSIONS FROM FOOD ITEMS 14 Unless otherwise indicated, Chapter 7 does not cover: (a) goods marketed principally as food or drink for animals; (b) confectionery, or goods of a kind marketed principally as ingredients for confectionery; (c) biscuit goods, other than biscuit goods manufactured in premises or vehicles in which the business of manufacturing biscuit goods is carried on mainly for the purpose of retail sale directly from those premises or vehicles; (d) savoury snacks; (e) goods consisting principally of 2 or more of the following:(i) confectionery;
(ii) biscuit goods;
(iii) savoury snacks;(f) ice-cream goods, other than ice-cream goods manufactured in premises or vehicles in which the business of manufacturing ice-cream goods is carried on mainly for the purpose of retail sale directly from those premises or vehicles; (g) mixes marketed principally for use (other than household use) in manufacturing:
(i) biscuit goods;
(ii) ice-cream goods;
(iii) thick-shakes or similar goods.
PART 4 - RATES OF TAX
CCH Note:
Heading modified by Act Nos 137 to 139 of 1997, s 5 Sch 1
item 1, effective 6 August 1997, by substituting the heading. The heading
formerly read: ``THE RATING SCHEDULES''.
SECTION 15
RATES OF TAX
15(1)
[Rates applicable to taxable dealings]
Schedules 2, 3, 4, 5, 6 and 7 specify the rates of tax that apply to taxable dealings with goods.
CCH Note:
S 15(1) modified by Act Nos 51 to 53 of 1993 (as amended by No 95 of 1994) is to have effect as if ``7 and 8'' was substituted by ``and 7'', applicable to dealings with goods on or after 11 May 1994.
S 15(1) modified by Act Nos 51 to 53 of 1993, s 15(1) is to have effect as if ``and 6'' was substituted by ``, 6, 7 and 8'', applicable to dealings with goods on or after 21 October 1993.
S 15(1) modified by Act Nos 48 to 50 of 1993. As a result of the modifications, s 15(1) is to have effect as if ``and 5'' was substituted by ``, 5 and 6'', applicable to dealings with goods on or after 18 August 1993.
The unmodified version of sec 15(1) as originally enacted reads as follows:
15(2)
[Lower rate to apply]
If, in a particular case, goods are covered by more than one of those Schedules, then the Schedule with the lower rate applies.
15(3)
[Application of Sch 4 over Sch 5]
If goods were, immediately before the 21st day after the day on which the A New Tax System (Goods and Services Tax) Act 1999 received the Royal Assent, covered by any of items 4 to 14 of Schedule 5, those goods are taken not to be covered by any Schedule other than Schedule 4.
Schedules 2, 3, 4, and 5 specify the rates of tax that apply to taxable dealings with goods.
CCH Note:
Pt 4 modified by Act Nos 137 to 139 of 1997, by s 5 Sch 1 item 2, effective 6 August 1997, by inserting s 15A.
PART 5 - MISCELLANEOUS
SECTION 16 REGULATIONS 16 The Governor-General may make regulations prescribing matters: (a) required or permitted by this Act to be prescribed; or (b) necessary or convenient to be prescribed for carrying out or giving effect to this Act.SCHEDULE 1
EXEMPTION ITEMS
PRTBL TITLE=NOPRINTSCHEDULE 1
MAINHDTABLE OF CONTENTS PTHDChapter 1: Goods for use in business or industry
DIVHDSub-Chapter 1.1: Mining and primary production
PR1
PRHDMining activities [R] PR2
PRHDPrimary production activities [R] PR3
PRHDVehicles etc for use in agricultural industry PR4
PRHDHeavy motor vehicles etc for transporting livestock in remote areas PR5
PRHDTanks for bulk milk tankers PR6
PRHDFencing, dam-building etc equipment for use in agricultural industry PR7
PRHDAgricultural fencing, gates etc PR8
PRHDMachinery etc for constructing drains or ditches in agricultural industry PR9
PRHDWool packs PR10
PRHDDairying equipment PR11
PRHDEquipment for distributing milk or cream PR12
PRHDBulk grain handling equipment PR13
PRHDEquipment for handling or treating fruit PR14
PRHDEquipment for grading, sorting or cleansing vegetables PR15
PRHDRefrigerators etc for use by egg marketing body PR16
PRHDRefrigerators etc for use by fish marketing body or co-operative PR17
PRHDCranes and winches for hauling log timber DIVHDSub-Chapter 1.2: Manufacturing and industrial etc
PR18
PRHDManufacture-related activities [R] PR19
PRHDRaw materials for manufacturing goods [R] PR20
PRHDIndustrial safety equipment PR21
PRHDIndustrial time-recording apparatus etc PR22
PRHDPest killers PR23
PRHDActivities relating to printing [R] PR24
PRHDPrinting plates etc PR25
PRHDCinematograph film for business use PR26
PRHDCinematograph cameras etc for business use DIVHDSub-Chapter 1.3: Containers, transport, storage etc.
PR27
PRHDContainers for assessable goods PR28
PRHDStorage, transport etc [R] PR29
PRHDTransport by rail, pipeline etc [R] PR30
PRHDHandling etc ship's cargo or international air cargo PR32
PRHDCylinders for marketing or delivering gases DIVHDSub-Chapter 1.4: Research and development, design etc.
PR33
PRHDResearch and development by manufacturer etc [R] PR34
PRHDResearch and development by approved R&D body PR35
PRHDEngineering, technical design etc [R] DIVHDSub-Chapter 1.5: Miscellaneous
PR36
PRHDSubcontractors PR37
PRHDEarth-moving contractors PR38
PRHDMixed activities [R] PR38A
PRHDComputer related equipment for RHQ company PTHDChapter 2: Building materials
PR39
PRHDMaterials for repair or construction of buildings etc PR40
PRHDStone, gravel etc PR41
PRHDConcrete, cement etc PR42
PRHDTimber PR43
PRHDElectrical fittings etc PR44
PRHDPaints, putties, wallpaper etc PR45
PRHDWire netting and barbed wire PR46
PRHDConcrete fencing posts PR47
PRHDBitumen etc PR48
PRHDWelding rods, solder etc PR49
PRHDMetal materials PTHDChapter 3: Irrigation, water supply etc
PR50
PRHDPiping, tubing etc for irrigation, water supply etc PR51
PRHDPumping equipment for water supply etc PR52
PRHDWater boring equipment etc PR53
PRHDWater tanks and stands PR54
PRHDPreparations and equipment to reduce water evaporation PTHDChapter 4: Fuel, power etc
PR55
PRHDKerosene, petrol etc PR56
PRHDHydraulic power and electric current PR57
PRHDCoal, charcoal, firewood etc PR57A
PRHDGoods for purifying or compressing natural gas PR58
PRHDGoods for generating or storing gas or electricity in residential premises PTHDChapter 5: Transport
PR59
PRHDShips PR60
PRHDShipping containers PR61
PRHDAircraft PR62
PRHDPublic railways PR63
PRHDPassenger buses PR64
PRHDPublic transport authorities PTHDChapter 6: Primary products
PR65
PRHDPrimary products PR66
PRHDUnprocessed precious stones PR67
PRHDUnprocessed metals PTHDChapter 7: Food and drink for human consumption
PR68
PRHDFood for human consumption PR69
PRHDTea, coffee, cocoa etc PR70
PRHDMilk products PR71
PRHDSoy milk and rice milk PR72
PRHDCooking oil etc PR73
PRHDMeat extracts PR74
PRHDEmergency rations for lifeboats PTHDChapter 8: Clothing and footwear for human wear
PR75
PRHDClothes PR76
PRHDFasteners for clothing and footwear PR77
PRHDFootwear, materials for repairing footwear etc PTHDChapter 9: Human health and hygiene
PR78
PRHDDrugs and medicines PR79
PRHDRectified spirits for making medicines PR80
PRHDMedical and surgical goods PR81
PRHDSurgical instruments and appliances PR82
PRHDX-ray apparatus PR83
PRHDGases for medical use PR84
PRHDDental instruments and appliances PR85
PRHDSpectacles etc PR86
PRHDWigs etc for medical purposes PR87
PRHDBath seats for disabled or elderly persons PR88
PRHDCotton wool, bandages, first-aid kits etc PR89
PRHDToothbrushes etc PR90
PRHDContraceptives PR91
PRHDSunscreen preparations PR92
PRHDSanitary pads, baby nappies etc PR93
PRHDGoods for disabled persons PR94
PRHDWheelchairs etc for disabled persons PR95
PRHDVideotex systems for deaf persons PR96
PRHDMotor vehicles for disabled veterans PR97
PRHDMotor vehicles for eligible disabled persons PR98
PRHDGoods for modifying motor vehicle for disabled person PR99
PRHDAmbulances, life saving etc equipment PTHDChapter 10: Books, printed matter, paper etc.
PR100
PRHDBooks, magazines etc PR101
PRHDNewspapers PR102
PRHDManuscripts PR103
PRHDTourist pamphlets etc PR104
PRHDPrinted matter for use by agricultural society PR105
PRHDImported trade catalogues PR106
PRHDPrinted matter of insubstantial value PR107
PRHDPostage stamps PR108
PRHDGoods made from recycled paper (Omitted by modifying Act Nos 91 to 93 of 1995) PTHDChapter 11: Scientific and educational goods
PR109
PRHDNon-profit university or school PR110
PRHDSchool or university promotion bodies PR111
PRHDSchool or university sport promotion bodies PR112
PRHDAnthropological specimens PR113
PRHDImported exchange publications etc PR114
PRHDImported printed matter PTHDChapter 12: Works of art, collectors pieces, antiques etc.
PR115
PRHDWorks of art PR116
PRHDMuseum exhibits etc PR117
PRHDImported paintings, sculptures etc PR118
PRHDImported collectors pieces PR119
PRHDImported antiques PTHDChapter 13: Monuments, memorials, trophies etc.
PR120
PRHDDefence service honour boards PR121
PRHDPublic monuments PR122
PRHDImported trophies, medallions, prizes etc PR123
PRHDTombstones, memorial boards etc PR124
PRHDMiniatures of awards etc PTHDChapter 14: Goods for use by governments, hospitals etc.
DIVHDSub-Chapter 14.1: Australian governments and government representatives
PR125
PRHDGovernor-General and State Governors PR126
PRHDCommonwealth and States etc PR126A
PRHDState/Territory bodies PR127
PRHDLocal government bodies etc PR128
PRHDState libraries, museums and art galleries PR129
PRHDGrain storage authorities PR130
PRHDGoods for use by particular bodies DIVHDSub-Chapter 14.2: Foreign governments and government representatives
PR131
PRHDForeign governments PR132
PRHDTrade Commissioners PR133
PRHDForeign tourist promotion agencies PR134
PRHDUnited Kingdom armed forces PR135
PRHDUnited States forces PR136
PRHDCanadian armed forces PR137
PRHDNew Zealand armed forces PR138
PRHDSingapore forces PR139
PRHDPapua New Guinea Visiting Force PR139A
PRHDMalaysian Visiting Force DIVHDSub-Chapter 14.3: Miscellaneous bodies
PR140
PRHDPublic hospitals and benevolent institutions PR141
PRHDCharitable fund-raising bodies PR142
PRHDMedical research bodies PR143
PRHDAccident prevention bodies PR144
PRHDInfant-welfare bodies PR144A
PRHDExempt child care bodies PR145
PRHDImported goods donated or bequeathed to scientific, literary etc bodies PR146
PRHDArmed forces support bodies PR147
PRHDPublic zoos PTHDChapter 15: Miscellaneous
PR148
PRHDWedding rings PR149
PRHDPrams, bassinets etc PR150
PRHDCloth on the roll PR151
PRHDYarns and threads for knitting, sewing etc PR152
PRHDLeather PR153
PRHDRaffia PR154
PRHDSewing twine PR155
PRHDGoods for religious use PR156
PRHDCoffins etc PR157
PRHDWreaths etc PR158
PRHDPlants, trees, seeds etc for horticultural purposes PR159
PRHDFertilisers etc PR160
PRHDTobacco, cigarettes and cigars PR161
PRHDPoultry food PR161A
PRHDLivestock food PR162
PRHDFood for non-domestic birds PR163
PRHDFood for guide dogs or animals in shelters etc PR163A
PRHDRSPCA PR164
PRHDImported horses PR165
PRHDHorseshoes and horseshoe nails PR166
PRHDVeterinary instruments, appliances and materials PR167
PRHDTallow PR168
PRHDScoured wool etc PR168A
PRHDExempt UHF television transmitters (see section 3C) PR169
PRHDWireless transceivers for use with Flying Doctor Service PR170
PRHDSatellite receiving equipment PR171
PRHDSolar energy equipment PR172
PRHDLPG etc conversion equipment PR173
PRHDFire fighting and prevention equipment PR174
PRHDWater PR175
PRHDIce PR176
PRHDGases PR177
PRHDAcetylene, liquid oxygen etc PR178
PRHDAmmonia PR179
PRHDToluol PR180
PRHDExplosives PR181
PRHDCurrency PR182
PRHDBullion PR183
PRHDGold etc imported for approved mint PR184
PRHDGoods produced in New Zealand, Fiji etc PR185
PRHDGoods imported for repair, processing etc PR185A
PRHDImported goods covered by item 21A in Schedule 4 to the Customs Tariff PR186
PRHDGoods imported or purchased by overseas travellers PR187
PRHDImported goods of negligible value PR188
PRHDInherited goods PR189
PRHDShip's stores and aircraft'sstores PR190
PRHDAirport shop goods PR191
PRHDNational flags etc PR192
PRHDConstruction, repair etc of property owned or leased by always-exempt persons or foreign governments PR193
PRHDGoods for donation or loan to an always-exempt person or a foreign government PR194
PRHDGoods for supply to a person for use in exempt circumstances PR195
PRHDParts, repair equipment etc for use in relation to certain leases PR196
PRHDSpace objects etc. PR197
PRHDGoods imported by Olympians etc.
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 1: GOODS FOR USE IN BUSINESS OR INDUSTRY
Sub-Chapter 1.1: Mining and primary production
[Division 2 of Part 3 of this Act has general rules that affect this Chapter.] ITEM 1: [Mining activities] [R] 1(1) Goods for use by a person ( ``the exemption user'' ) mainly in carrying out one or more of the following activities: (a) mining or prospecting operations in the course of a business of carrying out mining or prospecting operations; (b) restoring or rehabilitating a site on which the exemption user has carried out operations covered by paragraph (a):(i) to a reasonable approximation of its condition before any mining or prospecting operations were carried out at the site; or
(ii) to a lesser condition;(c) an activity that is ancillary (as defined by section 10) to one or more activities covered by paragraph (a) or (b); (d) an activity that is ancillary (as defined by section 10) to one or more activities covered by paragraph (c). 1(2) Eligible raw materials and parts (as defined by section 11) in relation to activities covered by subitem (1). 1(3) This Item does not cover: (a) generally-excluded property (as defined by section 12); (b) a general-purpose road vehicle, unless it is for use exclusively:
(i) within premises controlled by the exemption user and used by the exemption user mainly in carrying out one or more activities covered by subitem (1); or
(ii) in going between adjacent premises covered by subparagraph (i); or
(iii) for a combination of both;and is not for use, to any extent, in any part of premises described in subparagraph (i) that is used, or for use, mainly in connection with a township, accommodation complex or similar place; (c) goods for use mainly in connection with administrative activities (other than activities covered by paragraph (1)(c) or (d)).[See also section 13, which sometimes denies exemption if the exemption goods are for use in connection with property covered by subitem (3).] 1(4) In this Item, ``mining or prospecting operations'' means: (a) mining operations; (b) quarrying operations; (c) exploring or prospecting for deposits that are to be recovered by mining or quarrying operations. ITEM 2: [Primary production activities] [R] 2(1) Goods for use by a person ( ``the exemption user'' ) mainly in carrying out one or more of the following activities in the course of a primary production business: (a) a primary production activity; (b) an activity that is ancillary (as defined by section 10) to one or more activities covered by paragraph (a); (c) an activity that is ancillary (as defined by section 10) to one or more activities covered by paragraph (b). 2(2) Eligible raw materials and parts (as defined by section 11) in relation to activities covered by subitem (1). 2(3) This Item does not cover: (a) generally-excluded property (as defined by section 12); (b) a general-purpose road vehicle, unless it is for use exclusively:
(i) within premises controlled by the exemption user and used by the exemption user mainly in carrying out one or more activities covered by subitem (1); or
(ii) in going between adjacent premises covered by subparagraph (i); or
(iii) for a combination of both;(c) goods for use mainly in connection with administrative activities (other than activities covered by paragraph (1)(b) or (c)).[See also section 13, which sometimes denies exemption if the exemption goods are for use in connection with property covered by subitem (3).] 2(4) In this Item: ``primary production activity'' means agriculture, forestry, fishing (including fish farming) or pearling; ``primary production business'' means a business of carrying on primary production activities. ITEM 3: [Vehicles etc for use in agricultural industry] The following goods for use by a person mainly in carrying out activities in agricultural industry: (a) motor vehicles known as four wheel drive vehicles, with body type of jeep, platform, pick-up or utility; (b) motor cycles that:
(i) have a heavy duty rear carrier; and
(ii) have a front mudguard position that allows high clearance; and
(iii) have no passenger footrests and no seat strap;(c) trailers and similar vehicles, but not including motor vehicles or semi-trailers; (d) livestock carriers designed for use with vehicles.[Parts, accessories and attachments] ITEM 4: [Heavy motor vehicles etc for transporting livestock in remote areas] 4(1) The following goods for use by a person exclusively in a remote area, if that use is mainly for transporting livestock: (a) motor vehicles (other than articulated motor vehicles or prime movers for articulated motor vehicles) with:
(i) a net power rating of at least 74.57kW; and
(ii) a gross vehicle weight rating of at least 9.071 tonnes;(b) prime movers with:
(i) a net power rating of at least 74.57kW; and
(ii) a gross combination weight rating of at least 13.607 tonnes;(c) trailers; (d) stock crates, or livestock carriers, designed for use with vehicles. 4(2) Chassis for use by a person exclusively in the construction of goods covered by paragraph (1)(a). 4(3) In this Item: ``articulated motor vehicle'' means a motor vehicle that consists of a prime mover and a trailer, where part of the trailer is superimposed on the prime mover; ``rating'' means the rating specified by the manufacturer; ``remote area'' means the prescribed area that is defined in section 79A of the Income Tax Assessment Act 1936; ``trailer'' means an unpowered vehicle that is designed to be towed by a motor vehicle. ITEM 5: [Tanks for bulk milk tankers] 5(1) Tanks for a bulk milk tanker if the tanks are for use by a person exclusively for collecting milk from farms.[Parts, accessories and attachments] 5(2) Pumping equipment and other fittings for use by a person exclusively with a tank covered by subitem (1).[Parts, accessories and attachments] ITEM 6: [Fencing, dam-building etc equipment for use in agricultural industry] The following goods for use by a person mainly in carrying out activities in agricultural industry: (a) fencing tools; (b) road ploughs and road scarifiers; (c) earthmoving scoops; (d) soil packers and soil pulverisers.[Parts, accessories and attachments] ITEM 7: [Agricultural fencing, gates etc] The following goods of a kind ordinarily used in agricultural industry: (a) field wire fencing and gates; (b) fencing droppers and posts for wire fencing.[Parts, accessories and attachments] ITEM 8: [Machinery etc for constructing drains or ditches in agricultural industry] Machinery, implements or apparatus for use by a person mainly in constructing drains or ditches in agricultural industry.[Parts, accessories, attachments and fittings] ITEM 9: [Wool packs] Wool packs. ITEM 10: [Dairying equipment] 10(1) The following dairying goods: (a) cream and milk bottles, and wads, caps and stoppers for those bottles; (b) cream cans, milk cans, and dairy utensils (but not including buckets of a kind ordinarily used for other than dairying purposes).[Parts, accessories and attachments] 10(2) Equipment andmaterials for use by a person mainly in testing, pasteurising or cooling milk or cream in the dairying industry.[Parts, accessories and attachments] ITEM 11: [Equipment for distributing milk or cream] 11(1) Machinery, implements or apparatus for use by a person mainly in distributing milk or cream in the dairying industry.[Parts, accessories and attachments] 11(2) This Item does not cover general-purpose road vehicles or parts for those vehicles. ITEM 12: [Bulk grain handling equipment] Machinery, implements or apparatus (other than general-purpose road vehicles or parts for those vehicles) for use by a person mainly for handling grain in bulk.[Parts, accessories and attachments] ITEM 13: [Equipment for handling or treating fruit] 13(1) The following machinery, implements or apparatus for use by a person mainly in handling or treating fruit: (a) cranes for use in connection with the dipping of fruit; (b) fruit grading rings; (c) fruit grading, sorting and cleansing machines.[Parts, accessories and attachments] 13(2) Machinery, implements or apparatus, and refrigerating agents, for use by a person mainly for regulating atmospheric conditions for the purpose of preserving, ripening or storing fruit in the fruit-growing industry.[Parts, accessories and attachments] ITEM 14: [Equipment for grading, sorting or cleansing vegetables] Vegetable grading, sorting and cleansing machines.[Parts, accessories and attachments] ITEM 15: [Refrigerators etc for use by egg marketing body] 15(1) Refrigeration equipment and refrigerating agents for use by an egg marketing body mainly for preserving eggs.[Parts, accessories and attachments] 15(2) In this Item, ``egg marketing body'' means: (a) an authority established under Commonwealth, State or Territory law for the purpose of marketing eggs; (b) a person who grades and stores eggs on behalf of an authority covered by paragraph (a). ITEM 16: [Refrigerators etc for use by fish marketing body or co-operative] 16(1) Refrigeration equipment and refrigerating agents for use by an authority established under a State Act relating to fish marketing, if the use is mainly for preserving fish or other marine animals.[Parts, accessories and attachments] 16(2) Refrigeration equipment and refrigerating agents for use by a co-operative company or society, if the use is mainly for preserving fish or other marine animals that have been produced, and supplied to the company or society, by members of the company or society who are engaged in the fishing industry.[Parts, accessories and attachments] ITEM 17: [Cranes and winches for hauling log timber] Cranes and winches for use by a person mainly for hauling log timber in the timber-getting industry. The cranes and winches must be for attachment to motor vehicles.[Parts, accessories and attachments]
Sub-Chapter 1.2: Manufacturing and industrial etc
ITEM 18: [Manufacture-related activities] [R] 18(1) Goods for use by a person ( ``the exemption user'' ) mainly in carrying out one or more of the following activities: (a) a manufacture-related activity carried out by the exemption user in the course of a business; (b) an activity that is ancillary (as defined by section 10) to one or more activities covered by paragraph (a); (c) an activity that is ancillary (as defined by section 10) to one or more activities covered by paragraph (b). 18(2) Eligible raw materials and parts (as defined by section 11) in relation to activities covered by subitem (1). 18(3) This Item does not cover: (a) generally-excluded property (as defined by section 12); (b) a general-purpose road vehicle, unless it is for use exclusively:(i) within premises controlled by the exemption user and used by the exemption user mainly in carrying out one or more activities covered by subitem (1); or
(ii) in going between adjacent premises covered by subparagraph (i); or
(iii) for a combination of both;and is not for use, to any extent, in any part of premises described in subparagraph (i) that is used, or for use, mainly in connection with a township, accommodation complex or similar place; (c) vending machines, and other appliances of a kind ordinarily used for the sale of goods; (d) property for use mainly in producing electric current, gases, steam, compressed air or hydraulic power, except where the production is for purposes of:
(i) sale by the producer; or
(ii) use by the producer mainly in carrying out one or more activities covered by subitem (1);(e) property for use mainly in duplicating computer programs, if the duplication produces tax-advantaged computer programs; (f) author/secretary equipment that is for use mainly in connection with the manufacture of printed matter by any person. The exclusions in this subitem do not apply to goods covered by paragraph (i) of the definition of ``manufacture-related activity'' in subitem (5).[See also section 13, which sometimes denies exemption if the exemption goods are for use in connection with property covered by subitem (3).] 18(4) The usual requirement that the exemption user must intend to use the exemption goods during the whole of the statutory period does not applyif all the following conditions are met in respect of the exemption goods: (a) the exemption goods are for use by the exemption user mainly in applying a process or treatment to or in relation to goods ( ``the manufactured goods'' ) that have been manufactured, or are to be manufactured; (b) the process or treatment is covered by paragraph (a), (b) or (c) of the definition of ``manufacture-related activity'' in subitem (5); (c) the exemption user intends to sell the exemption goods together with some of the manufactured goods; (d) either:
(i) the manufactured goods are always-exempt goods; or
(ii) the exemption goods are to be sold to a registered person who quotes for the purchase of the manufactured goods and gives evidence before the time of purchase (in a form approved by the Commissioner) that the registered person does not intend to resell the exemption goods to any person to whom any of the manufactured goods are to be resold.18(5) In this Item: ``goods/equipment'' means goods, or machinery, implements or apparatus; ``manufacture-related activity'' means: (a) applying a process or treatment to goods that are to be used as raw materials for other goods to be manufactured by the exemption user or anyone else;[For example, purifying chemicals that are to be used in manufacturing cosmetics] (b) applying a process or treatment to goods so that the goods, or an essential element of the goods, become an integral part of other goods that are being manufactured by the exemption user or anyone else;[For example, applying a moulding process to plastic in order to make plastic door knobs] (c) applying a process or treatment to goods for the purpose of bringing them into, or keeping them in, the form or condition in which they are to be marketed or used by a person:
(i) who is the manufacturer of the goods; or
(ii) in relation to whom the goods are wholesaler's-materials goods; or
(iii) in relation to whom the goods are qualifying goods because paragraph (ac) of the definition of that expression in subsection 3(2) applies;whether or not the person is the exemption user;[For example, applying a coating of grease to manufactured hand tools to prevent corrosion] (d) packaging or labelling goods that are:
(i) manufactured by the exemption user; or
(ii) wholesaler's-materials goods in relation to the exemption user; or
(iii) qualifying goods, because paragraph (ac) of the definition of that expression in subsection 3(2) applies, in relation to the exemption user;or labelling receptacles for such goods, except if the packaging or labelling is carried out mainly for purposes connected with the delivery of the goods; (e) testing or checking the quality or specifications of goods that:
(i) have been manufactured by the exemption user; or
(ia) are wholesaler's-materials goods in relation to the exemption user; or
(ib) are qualifying goods, because paragraph (ac) of the definition of that expression in subsection 3(2) applies, in relation to the exemption user; or
(ii) have been, or are to be, processed or treated by the exemption user as described in paragraph (a), (b) or (c);(f) disposing of waste substances that result from a manufacture-related activity carried out by the exemption user;[For example, disposing of sawdust resulting from furniture manufacturing] (g) cleaning, sterilising or repairing receptacles that the exemption user uses mainly in:
(i) the storage or marketing of goods that have been manufactured by the exemption user, or that the exemption user processes or treats as described in paragraph (a), (b) or (c); or
(ia) the storage or marketing of goods that are wholesaler's-materials goods in relation to the exemption user; or
(ib) the storage or marketing of goods that are qualifying goods, because paragraph (ac) of the definition of that expression in subsection 3(2) applies, in relation to the exemption user; or
(ii) the storage of goods/equipment that is used or for use by the exemption user mainly in carrying out one or more manufacture-related activities;(h) operating, applying, cleaning, sterilising, repairing or maintaining machinery, implements or apparatus that is used by the exemption user mainly in carrying out one or more manufacture-related activities; (ha) supplying materials, wholly or partly out of which wholesaler's-materials goods in relation to the exemption user are to be manufactured; (i) carrying out scientific research in relation to manufacture-related activities of the exemption user; (j) processing or treating:
(i) goods/equipment that is for use by the exemption user mainly in carrying out one or more activities covered by any of paragraphs (a) to (i); or
(ii) goods covered by subitem (2);[For example, applying a purifying process to acid that is to be used as a consumable in an etching process]
CCH Note:
Item 20 modified by Act Nos 96 to 98 of 2000, Sch 1 item 1, effective 6 July 2000, by substituting ``mainly'' for ``ordinarily''.
ITEM 21: [Industrial time-recording apparatus etc]
Time-recording apparatus, and clock systems, of a kind ordinarily used
for business or industrial purposes, but not including goods covered by Item
6 or 7 in Schedule 5.[Parts]
ITEM 22: [Pest killers]
Preparations, materials and appliances for use by a person exclusively
in destroying insect pests or other invertebrate pests in the course of
business or industrial operations.[Parts]
ITEM 23: [Activities relating to printing] [R]
23(1)
Goods for use by a person (
``the exemption user''
) mainly in
carrying out one or more of the following activities:
(a)
editing or formatting text or images mainly for the purpose of
bringing them into the final form necessary to:
(i) make a bromide, printing plate or similar thing; or
(ii) allow the generation of electronic instructions for a printing machine;where the bromide, printing plate, similar thing or instructions are to be used by any person in manufacturing printed matter; (b) recording advertisements that are to be included in a newspaper, periodical or magazine manufactured by the exemption user or that is wholesaler's-materials goods in relation to the exemption user; (c) preparing text or images for inclusion in technical manuals or other documentation that is for use by the exemption user mainly in connection with carrying out an activity of the exemption user that is covered by exemption Item 1, 2, 18, 28, 29, 30, 33, 34, 35 or 38; (d) an activity that is ancillary (as defined by section 10) to one or more activities covered by paragraph (a), (b) or (c); (e) an activity that is ancillary (as defined by section 10) to one or more activities covered by paragraph (d). 23(2) Eligible raw materials and parts (as defined by section 11) in relation to activities covered by subitem (1). 23(3) This Item does not cover: (a) generally-excluded property (as defined by section 12); (b) a general-purpose road vehicle, unless it is for use exclusively:
(i) within premises controlled by the exemption user and used by the exemption user mainly in carrying out one or more activities covered by subitem (1); or
(ii) in going between adjacent premises covered by subparagraph (i); or
(iii) for a combination of both;(c) author/secretary equipment.[See also section 13, which sometimes denies exemption if the exemption goods are for use in connection with property covered by subitem (3).] ITEM 24: [Printing plates etc] 24(1) The following goods for use by a person mainly in, or in connection with, producing always-exempt goods that are printed matter: (a) compositions produced by Linotype, Intertype, Monotype, Ludlow, Elrod and similar machines; (b) stereotypes, matrices, electrotypes and electrotype moulds; (c) printers type, printers borders, printers ornaments, printers spacing materials and printers rules; (d) blocks; (e) lithographic plates, lithographic stones, offset plates and letterset plates; (f) etched plates, etched sleeves and etched printing cylinders for use in photogravure, rotogravure and other similar processes of printing; (g) silk screens for use in printing by the silk screen process. 24(2) Photographic negatives and diapositives for use in connection with producing goods described in paragraph (1)(d), (e), (f) or (g). 24(3) Drawings, sketches, cartoons, paintings, pictures, photographs, printed matter, and combinations of any of those goods, for use in connection with producing: (a) goods described in paragraph (1)(e) or (g); or (b) goods covered by subitem (2). ITEM 25: [Cinematograph film for business use] 25(1) The following goods for use by a person mainly in producing motion picture films in the course of a business: (a) unexposed cinematograph film; (b) cinematograph film that has been exposed but not developed; (c) negatives, positives and reversals produced on cinematograph film. 25(2) This Item does not cover goods that (with or without further processing) are for use as exhibition copies of motion picture films. 25(3) In this Item, ``motion picture film'' does not include a film that is for the private, domestic or personal use of the person by whom or for whom the film is produced. ITEM 26: [Cinematograph cameras etc for business use] 26(1) The following goods for use by a person mainly in producing motion picture films in the course of a business: (a) cinematograph cameras; (b) apparatus and materials for use by the person mainly in reproducing or recording sound or editing sound recordings; (c) apparatus and materials for use by the person mainly in developing, editing or otherwise processing goods that are covered by exemption Item 25.[Parts and accessories] 26(2) This Item does not cover general-purpose road vehicles or parts for those vehicles.
Sub-Chapter 1.3: Containers, transport, storage etc
ITEM 27: [Containers for assessable goods] 27(1) Goods ( ``the main container'' ) for use by a person ( ``the exemption user'' ) as a container exclusively for contents consisting wholly of assessable goods (or of assessable goods and containers for those assessable goods). 27(2) In addition, the exemption user must intend or expect that: (a) the main container will be used as a container in relation to the contents at the time of an assessable dealing that consists of:(i) a sale of the contents; or
(ii) a delivery of the contents that is covered by AD4a; or
(iii) a lease AOU of the contents; and(b) possession or control of the main container will pass to the person who is the purchaser, customer or lessee, as the case requires, for that assessable dealing. 27(3) This Item does not cover goods that are for use by the exemption user in marketing or delivering: (a) ice-cream goods, or biscuit goods, that are manufactured in premises or vehicles in which the exemption user carries on a business of manufacturing goods of that kind mainly for the purpose of retail sale directly from those premises or vehicles; (b) take-away beverages or foodstuffs (whether for consumption on the premises from which they are sold or elsewhere).
(i) within premises that are controlled by the exemption user (not including so much of those premises as is used, or for use, mainly in connection with the retail sale of goods at those premises to the general public); or
(ii) in going between adjacent premises covered by subparagraph (i); or
(iii) for a combination of both.[See also section 13, which sometimes denies exemption if the exemption goods are for use in connection with property covered by subitem (3).]ITEM 29: [Transport by rail, pipeline etc] [R] 29(1) Goods for use by a person ( ``the exemption user'' ) mainly in carrying out one or more of the following activities: (a) operating, repairing or maintaining a railway, pipeline or conveyor that is used or for use by the exemption user mainly for transporting qualifying goods of the exemption user within or between (or both):
(i) premises that are controlled by the exemption user; or
(ii) premises that are used (by any person or persons) mainly in carrying out one or more activities covered by subitem (1) of exemption Item 30;(b) an activity that is ancillary (as defined by section 10) to one or more activities covered by paragraph (a); (c) an activity that is ancillary (as defined by section 10) to one or more activities covered by paragraph (b). 29(2) Eligible raw materials and parts (as defined by section 11) in relation to activities covered by subitem (1). 29(3) This Item does not cover: (a) generally-excluded property (as defined by section 12); (b) a general-purpose road vehicle, unless it is for use exclusively:
(i) within premises that are controlled by the exemption user or are used (by any person or persons) mainly in carrying out one or more activities covered by subitem (1) of exemption Item 30; or
(ii) in going between adjacent premises covered by subparagraph (i); or
(iii) for a combination of both.[See also section 13, which sometimes denies exemption if the exemption goods are for use in connection with property covered by subitem (3).]ITEM 30: [Handling etc ship's cargo or international air cargo] 30(1) Goods for use by a person ( ``the exemption user'' ) mainly in carrying out one or more of the following activities: (a) storing, handling, transporting, protecting, preserving or decontaminating:
(i) qualifying cargo; or
(ii) receptacles that are for repeated use for storing or handling qualifying cargo;(b) an activity that is ancillary (as defined by section 10) to one or more activities covered by paragraph (a); (c) an activity that is ancillary (as defined by section 10) to one or more activities covered by paragraph (b). 30(2) Eligible raw materials and parts (as defined by section 11) in relation to activities covered by subitem (1). 30(3) This Item does not cover: (a) generally-excluded property (as defined by section 12); (b) a general-purpose road vehicle, unless it is for use exclusively:
(i) within premises that are used (by any person or persons) mainly in carrying out one or more activities covered by subitem (1); or
(ii) in going between adjacent premises covered by subparagraph (i); or
(iii) for a combination of both;(c) goods for use mainly in connection with qualifying cargo that has been, or is to be, sold by the exemption user (not counting goods that are qualifying goods of the exemption user).[See also section 13, which sometimes denies exemption if the exemption goods are for use in connection with property covered by subitem (3).] 30(4) In this Item, ``qualifying cargo'' means: (a) ship's cargo, but not including:
(i) the ship's stores, fuel or ballast;
(ii) goods to be used, consumed or sold on the ship;
(iii) passengers' baggage; or(b) air cargo that is consigned to or from a place outside Australia, but not including:
(i) the aircraft's stores or fuel;
(ii) goods to be used, consumed or sold on the aircraft;
(iii) passengers' baggage.
CCH Note:
Item 31 not included in legislation.
ITEM 32: [Cylinders for marketing or delivering gases]
32(1)
Cylinders of a kind ordinarily used in marketing gases for industrial,
medical or domestic use, but only if the cylinders are portable cylinders in
which the gases are delivered to consumers.[Parts and accessories]
32(2)
Goods for use by a person exclusively as materials placed in a
cylinder covered by subitem (1) in order to facilitate its use as a container
for acetylene gas.
Sub-Chapter 1.4: Research and development, design etc
ITEM 33: [Research and development by manufacturer etc] [R] 33(1) Goods for use by a person ( ``the exemption user'' ) mainly in carrying out one or more of the following activities: (a) an eligible R&D activity that is carried out mainly for one or more of the following purposes:(i) creating new or improved goods that will be, or are likely to be, qualifying goods of the exemption user;
(ii) creating a new or improved activity that will be, or is likely to be, carried out by the exemption user and would be covered by this Item or by exemption Item 1, 2, 18, 23, 28, 29, 30 or 35;
(iii) acquiring new knowledge mainly for either of those purposes;(b) an activity carried out mainly for a purpose directly related to an activity covered by paragraph (a); (c) an activity that is ancillary (as defined by section 10) to one or more activities covered by paragraph (a) or (b); (d) an activity that is ancillary (as defined by section 10) to one or more activities covered by paragraph (c). 33(2) Eligible raw materials and parts (as defined by section 11) in relation to activities covered by subitem (1). 33(3) This Item does not cover: (a) generally-excluded property (as defined by section 12); (b) a general-purpose road vehicle, unless it is for use exclusively:
(i) within premises controlled by the exemption user and used by the exemption user mainly in carrying out one or more activities covered by subitem (1); or
(ii) in going between adjacent premises covered by subparagraph (i); or
(iii) for a combination of both;(c) goods for use mainly in the development or duplication ofcomputer programs that will be, or are likely to be, tax-advantaged computer programs (not counting programs that will be, or are likely to be, mainly for use by the exemption user in carrying out an activity covered by this Item or by exemption Item 1, 2, 18, 23, 28, 29, 30 or 35).[See also section 13, which sometimes denies exemption if the exemption goods are for use in connection with property covered by subitem (3).] 33(4) In this Item, ``eligible R&D activity'' means a systematic, investigative or experimental activity that involves innovation or technical risk, but does not include: (a) market research, market testing or market development, or sales promotion (including consumer surveys); (b) management studies or efficiency surveys; (c) feasibility studies. ITEM 34: [Research and development by approved R&D body] 34(1) Goods for use by an approved R&D body ( ``the exemption user'' ) mainly in carrying out one or more of the following activities: (a) an eligible R&D activity that is carried out mainly for one or more of the following purposes:
(i) creating new or improved goods that will be, or are likely to be, manufactured in Australia or to which a process or treatment will be, or is likely to be, applied in Australia by anyone as described in paragraph (a), (b) or (c) of the definition of ``manufacture-related activity'' in exemption Item 18;
(ii) creating a new or improved activity that will be, or is likely to be, carried out in Australia by anyone and would be covered by exemption Item 1, 2, 18, 23, 28, 29, 30 or 35;
(iii) acquiring new knowledge mainly for either of those purposes;(b) an activity carried out mainly for a purpose directly related to an activity covered by paragraph (a); (c) an activity that is ancillary (as defined by section 10) to one or more activities covered by paragraph (a) or (b); (d) an activity that is ancillary (as defined by section 10) to one or more activities covered by paragraph (c). 34(2) Eligible raw materials and parts (as defined by section 11) in relation to activities covered by subitem (1). 34(3) This Item does not cover: (a) generally-excluded property (as defined by section 12); (b) a general-purpose road vehicle, unless it is for use exclusively:
(i) within premises controlled by the exemption user and used by the exemption user mainly in carrying out one or more activities covered by subitem (1); or
(ii) in going between adjacent premises covered by subparagraph (i); or
(iii) for a combination of both;(c) goods for use mainly in the development or duplication of computer programs that will be, or are likely to be, tax-advantaged computer programs (not counting programs that will be, or are likely to be, mainly for use by the exemption user in carrying out an activity covered by exemption Item 1, 2, 18, 23, 28, 29, 30 or 35).[See also section 13, which sometimes denies exemption if the exemption goods are for use in connection with property covered by subitem (3).] 34(4) For the purposes of this Item, a person is an ``approved R&D body'' at a particular time if any of the following conditions is met: (a) before that time, the person has entered into an agreement under section 28 or 31 of the Industry Research and Development Act 1986 for a project that is being carried on at that time; (b) the person is registered at that time under section 39F of that Act; (c) the person is registered at that time under section 39J or 39P of that Act for the year of income of the person in which that time happens. 34(5) In this Item, ``eligible R&D activity'' means a systematic, investigative or experimental activity that involves innovation or technical risk, but does not include: (a) market research, market testing or market development, or sales promotion (including consumer surveys); (b) management studies or efficiency surveys; (c) feasibility studies. ITEM 35: [Engineering, technical design etc] [R] 35(1) Goods for use by a person ( ``the exemption user'' ) mainly in carrying out one or more of the following activities: (a) the engineering, or technical design, of any of the following:
(i) goods that will be, or are likely to be, qualifying goods of the exemption user;
(ii) an activity that will be, or is likely to be, carried out by the exemption user and would be covered by this Item or by exemption Item 1, 2, 18, 23, 28, 29, 30 or 33;
(iii) computer programs for computer-controlled equipment that will be used, or is likely to be used, by the exemption user in such a way that it would be covered by this Item or by exemption Item 1, 2, 18, 23, 28, 29, 30 or 33;(b) an activity that is ancillary (as defined by section 10) to one or more activities covered by paragraph (a); (c) an activity that is ancillary (as defined by section 10) to one or more activities covered by paragraph (b). 35(2) Eligible raw materials and parts (as defined by section 11) in relation to activities covered by subitem (1). 35(3) This Item does not cover: (a) generally-excluded property (as defined by section 12); (b) a general-purpose road vehicle, unless it is for use exclusively:
(i) within premises controlled by the exemption user and used by the exemption user mainly in carrying out one or more activities covered by subitem (1); or
(ii) in going between adjacent premises covered by subparagraph (i); or
(iii) for a combination of both;(c) author/secretary equipment that is for use mainly in connection with the manufacture of printed matter by any person; (d) goods for use mainly in developing or duplicating computer programs that will be, or are likely to be, tax-advantaged computer programs (other than computer programs for computer-controlled equipment that will be used, or is likely to be used, by the exemption user in such a way that it would be covered by this Item or by exemption Item 1, 2, 18, 23, 28, 29, 30 or 33).[See also section 13, which sometimes denies exemption if the exemption goods are for use in connection with property covered by subitem (3).]
Sub-Chapter 1.5: Miscellaneous
ITEM 36: [Subcontractors] 36(1) Goods ( ``the exemption goods'' ) for use by a person ( ``the exemption user'' ) mainly in carrying out one or more activities described in subitem (1) of exemption Item 1, 2, 18, 23, 28, 29, 30, 33, 34 or 35, on behalf of one or more other persons ( ``the principals'' ). For this subitem to apply, either the condition in subitem (2) of this Item or the conditions in subitem (3) of this Item must be met for each activity ( ``countable activity'' ) that is relied on to establish that this subitem applies. 36(2) If the exemption goods were for use by the principal concerned mainly in carrying out the countable activity at the place at which the activity is to be carried out by the exemption user, the exemption goods would (in relation to the principal) be covered by the Item in which the countable activity is referred to. 36(3) All the following conditions must be satisfied: (a) the countable activity is to be carried out by the exemption user on premises controlled by the exemption user; (b) the exemption goods are not for use by the exemption user mainly in connection with any business of the exemption user that involves selling goods (other than qualifying goods of the exemption user); (c) the goods would be covered by exemption Item 28 (in relation to the principal concerned) if:(i) the goods were for use by the principal mainly in carrying out the countable activity on the premises at which the activity is to be carried out by the exemption user; and
(ii) those premises were controlled by the principal.36(4) Subitems (2) and (3) are to be applied on the assumption that the principal concerned is registered at all relevant times. 36(5) Eligible raw materials and parts (as defined by section 11) in relation to activities covered by subitem (1).[See also section 13, which sometimes denies exemption if the exemption goods are for use in connection with property that is expressly excluded from the relevant Item.] ITEM 37: [Earth-moving contractors] 37(1) Machinery, implements or apparatus (other than general-purpose road vehicles or parts for those vehicles) for use by a person mainly in earth-moving in the course of carrying out contracts for a body whose own use of the machinery or equipment would be covered by exemption Item 64, 126 or 127. 37(2) In this Item, ``earth-moving'' means the excavation or movement of earth, rock or natural deposits in the soil.[Parts, accessories and attachments] ITEM 38: [Mixed activities] [R] 38(1) Goods ( ``the exemption goods'' ) for use by a person ( ``the exemption user'' ) mainly in carrying out 2 or more activities described in subitem (1) of exemption Item 1, 2, 18, 23, 28, 29, 30, 33, 34 or 35. For this subitem to apply, the condition in subitem (2) of this Item must be met for each activity ( ``countable activity'' ) that is relied on to establish that this subitem applies. 38(2) If the exemption goods were for use by the exemption user mainly in carrying out the countable activity, they would be covered by the Item in which the countable activity is referred to. 38(3) In applying the test in subitem (2), a reference in exemption Item 1, 2, 18, 23, 28, 29, 30, 33, 34, or 35 to premises used by the exemption user mainly in carrying out activities described in that Item is to be read as a reference to premises used by the exemption user mainly in carrying out one or more of the countable activities. 38(4) If none of the countable activities is in an exemption Item marked [R], then this Item has effect as if it were not marked [R]. 38(5) Eligible raw materials and parts (as defined by section 11) in relation to activities covered by subitem (1).[See also section 13, which sometimes denies exemption if the exemption goods are for use in connection with property that is expressly excluded from the relevant Item.] ITEM 38A: [Computer related equipment for RHQ company] 38A(1) Imported goods, being computer related equipment for use by an RHQ company mainly in providing regional headquarters support, if: (a) at all times during the 9 months before the local entry, the goods:
(i) were in existence; and
(ii) were owned or leased by:(A) the RHQ company; or(B) a company ( ``the RHQ group company'' ) that, at the time of the local entry, was a group company in relation to the RHQ company; or(C) a company that is a group company in relation to the RHQ group company; and
(iii) were not leased or subleased to a person who is not covered by subparagraph (ii); and(b) the goods are locally entered within 2 years after the day on which the first goods covered by this Item that are for use by the RHQ company are locally entered.
CCH Note:
S 154(2) of No 138 of 1994, effective 28
November 1994, states that where a taxpayer is entitled to a transitional
credit under CR24, a reference to ``the day on which the first goods covered
by this Item that are for use by the RHQ company are locally entered'' is a
reference to the day on which the first goods that are the subject of a
transitional RHQ company dealing are locally entered for use by that
transitional RHQ company.
38A(2)
In this Item:
``computer equipment''
includes:
(a)
equipment for networking computers; or
(b)
equipment mainly used in communications between computers; or
(c)
monitors;
``computer related equipment''
means:
(a)
computer equipment; or
(b)
equipment mainly used for producing, supplying, monitoring or
regulating power for computer equipment; or
(c)
equipment mainly used for controlling the temperature in the area
where equipment covered by paragraph (a) or (b) is situated;
``provide regional headquarters support''
has the same meaning as in Subdivision CB of Division 3 of Part III
of the Income Tax Assessment Act 1936;
``RHQ company''
means:
(a)
an RHQ company within the meaning of Subdivision CB of Division 3 of
Part III of the Income Tax Assessment Act 1936; or
(b)
a transitional RHQ company within the meaning of subsection 154(4) of
the Taxation Laws Amendment Act (No 3) 1994.
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.
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, orparts 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);.
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]CHAPTER 4: FUEL, POWER ETC
ITEM 55: [Kerosene, petrol etc] 55(1) Crude oil, fuel oil and fuel tar. 55(2) Kerosene, methylated spirits, diesel oil and petrol.CHAPTER 5: TRANSPORT
ITEM 59: [Ships] 59(1) A ship for use by a person mainly for purposes other than providing any of the following for any person (whether or not for reward): (a) pleasure, sport or recreation; (b) private transport; (c) accommodation.[Parts] 59(2) A ship for use by a person ( ``the exemption user'' ): (a) mainly in providing public commuter transport in the course of a business carried on by the exemption user; or (b) mainly for long-term leasing to another person who is to use the ship mainly in providing public commuter transport in the course of a business carried on by the other person.[Parts] 59(3) A ship that can be licensed to carry at least 12 adult passengers and is for use by a person ( ``the exemption user'' ): (a) mainly in providing regular and scheduled sight-seeing tours to the public for reward in the course of a business carried on by the exemption user; or (b) mainly for long-term leasing to another person who is to use the ship mainly in providing regular and scheduled sight-seeing tours to the public in the course of a business carried on by the other person.[Parts] 59(4) Machinery, implements or apparatus for use by a person mainly as part of the equipment carried on a ship covered by subitem (1), (2) or (3), but not including: (a) goods covered by Schedule 2; (b) goods for use in connection with the preparation or consumption of food or beverages; (c) goods for use for the comfort, entertainment or recreation of the crew or passengers; (d) goods for use for cleaning or polishing; (e) goods of a kind ordinarily used for domestic purposes.[Parts] 59(5) Goods for use by a person exclusively as raw materials in the construction or repair of goods covered by subitem (1), (2), (3) or (4). 59(6) In this item: ``public commuter transport'' means transport provided to the public for reward, but not on sight-seeing tours; ``long-term leasing'' means leasing under a lease that has a term of at least 4 years, or leasing under a hire-purchase agreement. ITEM 60: [Shipping containers] Shipping containers for repeated use by a person for the purpose of transporting cargo by sea. In this item, ``shipping container'' means a receptacle that: (a) is designed to be loaded from one mode of transport to another without the contents being re-packed; and (b) is of a kind ordinarily used as part of an international containerised cargo transport system; and (c) has a capacity of at least 14 cubic metres. ITEM 61: [Aircraft] 61(1) Aircraft other than: (a) gliders (including motorised gliders); or (b) hang gliders (including motorised hang gliders); or (c) model aircraft (including flying models).[Parts]
CCH Note:
Item 61(1) modified by Act Nos 91 to 93 of 1995,
s 5 and Sch 1 item 5, effective 9 May 1995, by inserting after paragraph (b):
61(2)
Machinery, implements or apparatus for use by a person mainly in goods
covered by subitem (1).[Parts]
61(3)
Goods for use by a person exclusively as raw materials in the
construction or repair of goods covered by subitem (1) or (2).
ITEM 62: [Public railways]
62(1)
Goods for use by a person exclusively in, or in connection with,
the establishment, operation or maintenance by that person of a public
railway.
62(2)
In this item,
``public railway''
means a railway that provides
a service, principally for use by the public, for transporting persons or
goods (other than a service provided within premises, or in an area, used
mainly for or in connection with recreation, pleasure or amusement).
ITEM 63: [Passenger buses]
63(1)
Buses that:
(a)
are for use by a person mainly in transporting passengers for reward;
and
(b)
provide seating accommodation for 12 or more adult passengers.
63(2)
Chassis for use by a person exclusively in constructing buses covered
by subitem (1).
ITEM 64: [Public transport authorities]
64(1)
Goods for use by a public transport authority exclusively for or in
connection with the establishment, conduct or maintenance of transport
services. In this item,
``public transport authority''
does not
include a Commonwealth-controlled authority within the meaning of section 130
of the Assessment Act.
64(2)
This Item does not cover goods for use by the authority as part of a
car remuneration package.
; or (c) model aircraft (including flying models).
CHAPTER 6: PRIMARY PRODUCTS
ITEM 65: [Primary products] 65(1) Primary products that are derived directly from the following operations carried on in Australia: (a) mining; (b) cultivating land; (c) maintaining animals, poultry or bees; (d) fisheries; (e) timber-getting; and have not been subject to any process or treatment resulting in an alteration of their form, nature or condition. 65(2) This Item does not cover: (a) goods marketed principally as food for birds; (b) salt marketed principally for non-culinary purposes. ITEM 66: [Unprocessed precious stones] Precious or semi-precious stones that: (a) are derived directly from mining operations carried on outside Australia; and (b) have not been subject to any process or treatment resulting in an alteration of their form, nature or condition. ITEM 67: [Unprocessed metals] Metals as recovered from ores, if the ores are derived directly from mining operations carried on in Australia.CHAPTER 7: FOOD AND DRINK FOR HUMAN CONSUMPTION
[Division 3 of Part 3 of this Act has general rules that affect this Chapter.] ITEM 68: [Food for human consumption] 68(1) Goods marketed principally as: (a) food for human consumption (whether or not requiring processing or treatment); or (b) ingredients of food for human consumption; or (c) goods to be mixed with or added to food for human consumption (including condiments, spices and flavourings). 68(2) This item does not cover: (a) cordials, or goods of a kind marketed principally as ingredients for cordials; (b) beverages, except:(i) beverages of a kind marketed principally as food for infants or invalids;
(ii) thick-shakes, or similar goods, manufactured in premises or vehicles in which the business of manufacturing thick-shakes or similar goods is carried on mainly for the purpose of retail sale directly from those premises or vehicles;(c) goods of a kind marketed principally as ingredients for beverages covered by paragraph (b). ITEM 69: [Tea, coffee, cocoa etc] 69(1) Tea, coffee and coffee essence, chicory and chicory essence, cocoa and cocoa essence, and malt. 69(2) Malt extract or chocolate, if it is marketed principally for drinking purposes. 69(3) Preparations for drinking purposes that are marketed principally as tea preparations, coffee preparations, cocoa or chocolate preparations or preparations for malted beverages. 69(4) Preparations marketed principally as substitutes for preparations covered by subitem (2) or (3). 69(5) This item does not cover any beverage that is marketed in a ready-to-drink form. 69(6) In this item, ``tea'' includes herbal tea, fruit tea, ginseng tea and other similar beverage preparations. ITEM 70: [Milk products] 70(1) Milk products. 70(2) Goods that consist of milk products to the extent of at least 95%. 70(3) Lactose. 70(4) This Item does not cover goods that are covered by Item 12 in Schedule 2. 70(5) In this Item, ``milk products'' means: (a) milk, skim milk or butter milk (whether liquid, powdered, concentrated or condensed); (b) casein; (c) whey, whey powder or whey paste. ITEM 71: [Soy milk and rice milk] Beverages consisting principally of: (a) soy milk; or (b) rice milk; but not including goods covered by Item 12 in Schedule 2.
CHAPTER 8: CLOTHING AND FOOTWEAR FOR HUMAN WEAR
ITEM 75: [Clothes] 75(1) Clothes for human wear, made of any material (including glass fibre, leather, rubber or plastic). 75(2) Goods of a kind ordinarily used as parts for goods covered by subitem (1), including garment shields, iron-on mending patches and cuff savers, shoulder pads and woven names and initials. 75(3) This Item does not cover goods that are covered by an Item in Schedule 2 or 5. ITEM 76: [Fasteners for clothing and footwear] Fasteners of a kind ordinarily used as part of clothing or footwear covered by Item 75 or 77, but not including fasteners covered by any Item in Schedule 2 or 5. ITEM 77: [Footwear, materials for repairing footwear etc] 77(1) Footwear for human wear. 77(2) Any of the following goods of a kind ordinarily used for repairing footwear for human wear: (a) boot and shoe uppers, and straps; (b) heels, heel blocks, heel lifts and top pieces, shanks and soles; (c) heel supports, boot and shoe protectors, plates and tips; (d) nails, tacks, boot rivets, wire and similar goods; (e) sole leather, and other materials for soling or heeling. 77(3) The following materials marketed exclusively for use for repairing footwear for human wear: (a) adhesives; (b) sewing thread; (c) sole paint and waxes (not including polishes, lacquers or other colouring compounds). 77(4) Boot and shoe repair outfits that consist principally of goods covered by subitem (2) or (3). 77(5) Heel grips, inner soles and cushions, pads, liners, protectors and other fittings for footwear for human wear. This subitem does not cover goods of a kind used principally for the purposes of sport or recreation. 77(6) This Item does not cover goods covered by any Item in Schedule 2 or 5.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]
(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;.
CHAPTER 10: BOOKS, PRINTED MATTER, PAPER ETC
ITEM 100: [Books, magazines etc] 100(1) Books, pamphlets, leaflets, periodicals, magazines or printed music. 100(2) This Item does not cover: (a) advertising matter (including matter that is published in order to advertise any business or products of the publisher or of the person or persons for whom the matter is published or is to be published); (b) programs (including schedules, syllabuses or guides), or souvenirs, of entertainments, amusements, exhibitions, competitions or sporting events; (c) the following books:(i) books of account;
(ii) books of receipts, cheques, deposit slips, bank withdrawal forms, tickets, dockets, labels or order forms;
(iii) books of blotting paper;
(iv) books of sheets (whether or not blank) for writing notes, letters, exercises or accounts, or for record purposes;
(v) books of sheets for sketching, drawing, colouring or painting (not including children's books containing printed illustrations for copying or colouring or both);
(vi) albums;
(vii) books of samples, menus or calendars;
(viii) booklets of printed matter conveying greetings or sympathy;
(ix) diaries;
(x) other stationery in book form;(d) the following matter (including associated reports) of any trading or other concern that is carried on for the profit of individuals:
(i) memoranda of association or articles of association;
(ii) balance sheets or statements of accounts;
(iii) prospectuses;(e) catalogues or price lists; (f) books covered by subitem 10(3) in Schedule 2. 100(3) In this item: ``bank'' includes, but is not limited to, a body corporate that is an ADI (authorised deposit-taking institution) for the purposes of the Banking Act 1959.
CCH Note:
Item 108 modified by Act Nos 91 to 93 of 1995, s
7 and Sch 3, by omitting the item, applicable to dealings with goods on or
after 1 November 1995.
108(1)
Goods covered by subitems (2) to (7), if all the paper in the goods
is recycled paper.
108(2)
Writing, drawing or printing paper, if the paper is blank, or is
blank apart from any or all of the following:
(a)
printed parallel lines to serve as a guide for writing or
typing;
(b)
printed lines to serve as a guide for drawing graphs, diagrams or
similar matter;
(c)
in the case of paper for use in computer printers - printed
lines (whether or not numbered);
(d)
a printed trade mark, logo, letterhead or similar matter.
This subitem does not cover paper that is treated so as to react to
heat or electromagnetic energy. In this subitem,
``printing
paper''
includes paper of a kind ordinarily used in cash registers,
calculators, typewriters, computer printers, photocopiers or similar
machines.
108(3)
Pads of paper covered by subitem (2), if the covers:
(a)
consist wholly of recycled paper or recycled cardboard; and
(b)
are blank, or are blank apart from any printed trade mark, logo or
similar matter.
CHAPTER 11: SCIENTIFIC AND EDUCATIONAL GOODS
ITEM 109: [Non-profit university or school] Goods for use by a university, or school, that is conducted by a non-profit body. ITEM 110: [School or university promotion bodies] Goods for use by a body established and maintained principally for the promotion of the interests of a university, or school, that is conducted by a non-profit body. ITEM 111: [School or university sport promotion bodies] Goods for use by a body established and maintained principally for the promotion of competitive sport among the students of universities, or schools, that are conducted by non-profit bodies. ITEM 112: [Anthropological specimens] Imported anthropological specimens for use by a person in anthropological research.[local entry only] ITEM 113: [Imported exchange publications etc] 113(1) An imported exchange publication that is consigned to an international exchange centre in Australia.[local entry only] 113(2) An imported publication for use by a qualifying body, if the publication has been donated to that body.[local entry only] 113(3) In this Item, ``qualifying body'' means the Commonwealth or a State, or an institution or society. ITEM 114: [Imported printed matter] 114(1) Imported printed matter covered by item 23C in Schedule 4 of the Customs Tariff.[local entry only] 114(2) Pictorial illustrations covered by item 26 in Schedule 4 to the Customs Tariff.[local entry only]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.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]CHAPTER 14: GOODS FOR USE BY GOVERNMENTS, HOSPITALS ETC
Sub-Chapter 14.1: Australian governments and government representatives
ITEM 125: [Governor-General and State Governors] 125(1) Imported goods for use mainly for official purposes by: (a) the Governor-General; or (b) the Governor of a State; or (c) a member of the family of the Governor-General or of the Governor of a State. 125(2) Australian goods that are free from excise duty only because, at the time of their entry for home consumption under an Act relating to excise, they are intended for the official use of: (a) the Governor-General; or (b) the Governor of a State; or (c) a member of the family of the Governor-General or of the Governor of a State. ITEM 126: [Commonwealth and States etc] 126(1) Goods for use by: (a) an Australian government; or (b) an authority that is completely controlled by an Australian government, and whose expenditure is exclusively borne by that government; or (c) an authority that is completely controlled by 2 or more Australian governments, and whose expenditure is exclusively borne by those governments. 126(2) This Item does not cover goods for use by: (a) a Commonwealth-controlled authority within the meaning of section 130 of the Assessment Act; or (b) a State/Territory body.
CCH Note:
Item 25 of Pt 2 of Sch 1 to No 169 of 1995 states
that:
ITEM 126A: [State/Territory bodies]
126A(1)
Goods for use by a State/Territory body other than an excluded STB.
126A(2)
This Item does not cover goods for use by the body as part of a car
remuneration package.
If, before the commencement of this Item, a State/Territory body (other than an excluded STB) has made a periodic quote under section 85 of the Sales Tax Assessment Act 1992 on the basis that goods will be used to satisfy exemption Item 126 or 127, then, after the commencement of this Item, the periodic quote is taken to have been made on the basis that goods will be used to satisfy exemption Item 126A.
Sub-Chapter 14.2: Foreign governments and government representatives
ITEM 131: [Foreign governments] Goods for use by the government of a foreign country, not including goods for the use of: (a) the country's diplomatic mission in Australia; or (b) a consular post in Australia of the country; or (c) a Trade Commissioner in Australia of the country. ITEM 132: [Trade Commissioners] 132(1) Imported goods that: (a) are for use mainly for official purposes by a Trade Commissioner in Australia of any foreign country; and (b) are covered by item 5 or 6 in Schedule 4 to the Customs Tariff. 132(2) Australian goods that are free from excise duty only because, at the time of their entry for home consumption under an Act relating to excise, they are intended for the official use of a Trade Commissioner in Australia of any foreign country. ITEM 133: [Foreign tourist promotion agencies] 133(1) The following printed matter for distribution free of charge by a tourist-promotion agency of a foreign country for the purpose of promoting visits to the foreign country: (a) books, folders, guides, magazines and pamphlets; (b) unframed photographs and photographic enlargements; (c) framed or unframed posters; (d) printed window transparencies; (e) illustrated calendars; (f) illustrated or unillustrated maps; (g) transport timetables; (h) lists and yearbooks, sponsored by the agency, of hotels or other places of accommodation. This subitem does not apply if more than 25% of the printed matter consists of commercial advertising. 133(2) The following goods for use by a tourist-promotion agency of a foreign country mainly for the purpose of promoting visits to the foreign country: (a) documents for reference purposes containing information about museums, universities, spas or other institutions; (b) yearbooks, telephone and telex directories, lists of hotels or other places of accommodation, and catalogues of fairs; (c) samples or specimens, of negligible value, of national handcrafts; (d) samples or specimens of articles of national costume or of cultural items; (e) flags of the foreign country; (f) pictures, paintings, drawings, engravings, lithographs and framed photographs and photographic enlargements; (g) sculptures, tapestries and other similar works of art; (h) art books; (i) dioramas, scale models, lantern slides, photographic negatives and printing blocks; (j) show-cases, stands and similar articles for use in free public exhibitions, displays or performances (not including goods of a kind on sale to the general public in Australia or the external Territories or goods that consist principally of commercial advertising matter). 133(3) In this Item, ``tourist-promotion agency'' means: (a) a national tourist organisation established or accredited by the foreign country; (b) a person or body appointed as a representative of such an organisation. ITEM 134: [United Kingdom armed forces] Motor vehicles manufactured in Australia that are for use, in circumstances prescribed by the regulations, by a member of the United Kingdom armed forces who is serving in Australia. ITEM 135: [United States Forces] 135(1) Goods of a kind prescribed by the regulations that are for use or for sale, in accordance with any conditions prescribed by the regulations, by a military facility established in Australia by the United States Forces. 135(2) Motor vehicles manufactured in Australia for use by a member of the United States Forces in circumstances prescribed by the regulations. 135(3) Goods of a kind prescribed by the regulations that: (a) are imported by parcel post from the United States of America, in accordance with any conditions that are prescribed by the regulations; and (b) are so imported for the personal use of:(i) a member of the United States Forces; or
(ii) a member of the civilian component; or
(iii) a dependant of such a member;[local entry only]135(4) The following imported goods, if they are covered by item 8 in Schedule 4 to the Customs Tariff: (a) personal effects, furniture or household goods of:
(i) a member of the United States Forces; or
(ii) a member of the civilian component; or
(iii) a dependant of such a member;(b) motor vehicles for use by a member of the United States Forces or by a member of the civilian component.[local entry only] 135(5) In this Item: ``military facility'' means a military sales facility, exchange facility, commissary, officers' club, enlisted persons' club or similar military facility; ``the United States Forces'', have the same meanings as in the Agreement concerning the status of the United States Forces in Australia that was made between Australia and the United States of America on 9 May 1963. ITEM 136: [Canadian armed forces] Motor vehicles manufactured in Australia that are for use, in circumstances prescribed by the regulations, by a member of the Canadian armed forces who is serving in Australia. ITEM 137: [New Zealand armed forces] Motor vehicles manufactured in Australia that are for use, in circumstances prescribed by the regulations, by a member of the New Zealand armed forces who is serving in Australia. ITEM 138: [Singapore forces] 138(1) The following imported goods, if they are covered by item 8 in Schedule 4 to the Customs Tariff: (a) personal effects, furniture or household goods of:
(i) a member of a Singapore force; or
(ii) a member of the civilian component; or
(iii) a dependant of such a member;(b) motor vehicles for use by:
(i) a member of a Singapore force; or
(ii) a member of the civilian component; or
(iii) a dependant of such a member.[local entry only]138(2) In this Item, ``Singapore forces'' , ``civilian component'' and ``dependant'' have the same meanings as in the agreement between Australia and Singapore concerning the status of Singapore forces in Australia. ITEM 139: [Papua New Guinea Visiting Force] 139(1) The following imported goods, if they are covered by item 8 in Schedule 4 to the Customs Tariff: (a) personal effects, furniture or household goods of:
(i) a member of the Visiting Force of Papua New Guinea; or
(ii) a member of the civilian component; or
(iii) a dependant of such a member;(b) motor vehicles for use by a member of the Visiting Force of Papua New Guinea or by a member of the civilian component.[local entry only] 139(2) In this Item, ``Visiting Force'' , ``civilian component'' and ``dependant'' have the same meanings as in the Agreement between Australia and Papua New Guinea regarding the Status of Forces of each State in the Territory of the other State that was signed on 26 January 1977. ITEM 139A: [Malaysian Visiting Force] 139A(1) The following imported goods, if they are covered by item 8 in Schedule 4 to the Customs Tariff: (a) personal effects, furniture or household goods of:
(i) a member of the Visiting Force; or
(ii) a member of the civilian component; or
(iii) a dependant of such a member;(b) motor vehicles for use by a member of the Visiting Force or by a member of the civilian component.[local entry only] 139A(2) In this Item, ``Visiting Force'' , ``civilian component'' and ``dependant'' have the same meanings as in the Agreement between Australia and Malaysia regarding the Status of Forces of each State in the Territory of the other State that was signed on 3 February 1997.
Sub-Chapter 14.3: Miscellaneous bodies
ITEM 140: [Public hospitals and benevolent institutions] Goods for use by any of the following: (a) a public hospital; (b) a hospital that is carried on by a non-profit body; (c) a public benevolent institution; (d) a public body that is established and maintained principally for the relief of unemployed persons. ITEM 141: [Charitable fund-raising bodies] Goods for use by a body established and maintained principally for the purpose of raising money mainly for donation towards the establishment or maintenance of a body covered by paragraph (a), (b) or (c) of exemption Item 140. ITEM 142: [Medical research bodies] Goods for use by a non-profit body that is established and maintained principally for the purpose of engaging in research into the causes, prevention or cure of diseases in humans. ITEM 143: [Accident prevention bodies] Goods for use by a non-profit body that is established and maintained principally for the promotion of measures designed to prevent or minimise the results of accidents (whether on roads, in industry or elsewhere). ITEM 144: [Infant-welfare bodies] Goods for use by: (a) an infant-welfare centre, or infant-welfare clinic, that is conducted by a non-profit body; or (b) a body that is established and maintained principally for the purpose of conducting, or promoting the interests of, centres or clinics covered by paragraph (a). ITEM 144A: [Exempt child care bodies] 144A(1) Goods for use by an exempt child care body if the goods are for use by the body mainly: (a) if the body is covered by subsection 3B(1) - in providing one or more of the kinds of child care covered by that subsection; or (b) if the body is covered by subsection 3B(3) - in organising, supporting and monitoring the provision of family day care.CHAPTER 15: MISCELLANEOUS
ITEM 148: [Wedding rings] Wedding rings, but not including rings set with gems or with imitation, reconstructed or synthetic gems. ITEM 149: [Prams, bassinets etc.] 149(1) Prams, strollers, pushers and similar goods designed for conveying infants.[Parts] 149(2) Bassinets, sleeping baskets, cradles and cots, for infants.[Parts] 149(3) Baby capsules, safety seats, booster seats, and other goods designed for use exclusively for carrying infants.[Parts] 149(4) Restraining harness for infants.[Parts] 149(5) Goods designed for use with goods covered by subitems (1) to (4). ITEM 150: [Cloth on the roll] 150(1) Cloth on the roll (whether woven, felted, knitted, netted or crocheted), including cloth made wholly or partly of glass fibre, rubber or synthetic or plastic material. 150(2) This Item does not cover: (a) tracing cloth; (b) floor coverings; (c) goods that are covered by any Item in Schedule 2 or 5. ITEM 151: [Yarns and threads for knitting, sewing etc.] Goods marketed principally as yarns or threads for knitting, weaving, crocheting, embroidery, sewing or mending, rug-making or tapestry work. ITEM 152: [Leather] Leather, but not including tanned skins (or skins that have been similarly processed) with fur, hair or wool attached. ITEM 153: [Raffia] Raffia. ITEM 154: [Sewing twine] Sewing twine. ITEM 155: [Goods for religious use] 155(1) Goods for use by a person mainly for the purposes of church services. 155(2) Goods for use by a person mainly in religious devotion, not including goods of a kind ordinarily used for purposes of a non-religious kind. ITEM 156: [Coffins etc.] 156(1) Coffins, cremation caskets and urns. 156(2) Goods marketed exclusively as fittings or trimmings for goods covered by subitem (1). 156(3) Goods for use by a person exclusively as fittings or trimmings for goods covered by subitem (1). ITEM 157: [Wreaths etc.] 157(1) Wreaths, and covers and mounts for wreaths. 157(2) Floral tributes (including bouquets, posies, floral baskets and sheaves) containing natural flowers. ITEM 158: [Plants, trees, seeds etc. for horticultural purposes] 158(1) Plants and trees. 158(2) Bulbs, seeds, parts of plants and similar goods that are marketed principally for propagation or other horticultural purposes. ITEM 159: [Fertilisers etc.] 159(1) Fertilisers. 159(2) Other materials and preparations ordinarily used to stimulate or improve the setting of fruit, or the growth or productivity of plants. ITEM 160: [Tobacco, cigarettes and cigars] Tobacco, cigarettes and cigars. ITEM 161: [Poultry food] Poultry food. ITEM 161A: [Livestock food] Goods of a kind ordinarily used as food for livestock.(i) the property is owned by or leased to the always-exempt person or the government of the foreign country; or
(ii) the use is in the construction, improvement, or other preparation, of the property for ownership by the always-exempt person or the government of the foreign country.192(2) Goods for use by a person so that the goods become an integral part of property (not being goods) where: (a) the property is leased to an always-exempt person or the government of a foreign country; and (b) the use of the goods by the person is under a contract with the lessor, or under a sub-contract under such a contract; and (c) the lessor entered into the contract for the purpose of complying with the requirements of the lease. 192(3) This Item does not apply if the property is or will be used by: (a) the foreign country's diplomatic mission in Australia; or (b) a consular post in Australia of the foreign country; or (c) a Trade Commissioner in Australia of the foreign country. ITEM 193: [Goods for donation or loan to an always-exempt person or a foreign government] 193(1) Goods for use by a person: (a) for donation to an always-exempt person or the government of a foreign country; or (b) for lending free of charge to an always-exempt person, or to the government of a foreign country, for the whole of the statutory period. 193(2) Subitem (1) does not apply: (a) in any case - unless the goods will be assessable goods when donated or lent; and (b) in the case of a donation or loan to the government of a foreign country - if the goods will be used by:
(i) the country's diplomatic mission in Australia; or
(ii) a consular post in Australia of the country; or
(iii) a Trade Commissioner in Australia of the country.ITEM 194: [Goods for supply to a person for use in exempt circumstances] Goods for use by a person for supply to another person under a contract (other than a contract of sale) if: (a) property in the goods is to pass to the other person under the contract; and (b) the other person would have been entitled to quote for the purchase in reliance on an exemption Item, if the other person had purchased the goods. ITEM 195: [Parts, repair equipment etc. for use in relation to certain leases] 195(1) Goods that are covered by an agreement under subsection 15A(3) or (4) of the Assessment Act, where: (a) they are for use exclusively as mentioned in that subsection; and (b) the exempt percentage specified in the agreement is 100%. 195(2) Goods ( ``the associated goods'' ) where all the following conditions are met: (a) there is an eligible long-term lease of other goods; (b) the associated goods are for use by the lessor exclusively:
(i) as parts, accessories, fittings or attachments for the other goods; or
(ii) so as to become an integral part of the other goods;(c) if that use were instead by the lessee or the sub-lessee mentioned in paragraph (b) of the definition of ``eligible long-term lease'' in section 5 of the Assessment Act, it would satisfy the exemption Item mentioned in that paragraph. 195(3) Goods ( ``the repair equipment'' ) where all the following conditions are met: (a) there is an eligible long-term lease of other goods; (b) the repair equipment is for use by the lessor exclusively as equipment for repairing or maintaining the other goods; (c) if that use were instead by the lessee or the sub-lessee mentioned in paragraph (b) of the definition of ``eligible long-term lease'' in section 5 of the Assessment Act, it would satisfy one or more of exemption Items 1, 2, 18, 23, 28, 29, 30, 33, 34, 35, 36 and 38. ITEM 196: [Space objects etc.] 196(1) Goods consisting of: (a) a vehicle (the ``launch vehicle'' ) that can, or is intended to be able to, carry a payload into or back from outer space; or (b) a payload, or other goods, that a launch vehicle is to carry into or back from outer space; or any part of such a thing, even if: (c) the part is to go only some of the way towards or back from outer space; or (d) the part results from the separation of a payload or payloads from a launch vehicle after launch.[Parts] 196(2) Goods for use by a person exclusively as raw materials in the construction or repair of goods covered by subitem (1). 196(3) In this Item, ``payload'' includes a load to be carried for testing purposes or otherwise on a non-profit basis.
SCHEDULE 2
GOODS TAXED AT 12%
CCH Note:
Heading modified by Act Nos 43 and 48 to 53 of
1993, applicable to dealings with goods on or after 1 July 1995, by
substituting ``Goods taxed at 12%'' for ``Goods taxed at 11%''.
Heading modified by Act Nos 43 and 48 to 53 of 1993, applicable to
dealings with goods on or after 18 August 1993, by substituting ``Goods taxed
at 11%'' for ``Goods taxed at 10%''.
The unmodified heading to Sch 2 as originally enacted reads as follows:
PRTBL TITLE=NOPRINT
GOODS TAXED AT 10%.
SCHEDULE 2
MAINHDTABLE OF CONTENTS PR1
PRHDGoods of a kind ordinarily used for household purposes PR2
PRHDHousehold drapery, soft furnishings etc PR3
PRHDSponges etc marketed for cleaning purposes PR4
PRHDMatches, firelighters, etc PR5
PRHDBaths, sinks, toilets etc PR6
PRHDWater heaters, storage tanks, filters etc PR7
PRHDBathroom fittings and sanitary ware PR8
PRHDMovable toilets etc PR9
PRHDToilet cleaners, deodorisers etc PR10
PRHDMaps, atlases, globes etc PR11
PRHDConfectionary, savoury snacks, biscuits etc PR12
PRHDFlavoured milk etc PR13
PRHDFruit and vegetable juices etc PR14
PREP TYPE=NORM(Omitted by No 155 of 1994) PR15
PRHDLow-alcohol wine, cider etc ITEM 1: [Goods of a kind ordinarily used for household purposes] 1(1) The following goods of a kind ordinarily used for household purposes: (a) furniture, but not including:(i) pictures or picture frames;
(ii) statuary or sculptures;
(iii) plaques, medallions, medals, inlays or mosaics;
(iv) tapestries;
(v) cameos, or representations of mottoes, proverbs or verses;(b) goods of a kind ordinarily used in connection with preparing, serving or consuming food or beverages; (c) cutlery sharpeners; (d) goods of a kind ordinarily used in connection with cooking, preserving or storing food or beverages; (e) appliances of a kind ordinarily used for, or in connection with, cooling or freezing food; (f) goods of a kind ordinarily used in, or in connection with, room heating, including fire grates and fireplaces; (g) air conditioners of a kind ordinarily used for air cooling; (h) electric fans; (i) washing machines and other appliances of a kind ordinarily used in, or in connection with, laundering clothes; (j) vacuum cleaners, carpet sweepers, dishwashers and other implements and appliances of a kind ordinarily used for cleaning purposes; (k) brooms, mops, dusters, brushes, buckets and basins; (l) sewing machines, knitting machines, spinning wheels, weaving looms and carding equipment; (m) floor coverings and bath and door mats; (n) appliances for lights and light fittings; (o) candlesticks, candles and tapers; (p) blinds and awnings; (q) jardinieres, planters and vases; (r) incinerators, compost bins, garbage bins and stands and holders for garbage sacks; (s) kitchen utensils and hardware; (t) clothes pegs, clothes lines, linen baskets and laundry bags; (u) mattresses, pillows, cushions and other bedding. 1(2) Goods marketed principally as parts, fittings or accessories for goods covered by subitem (1). 1(3) This Item does not cover: (a) goods covered by an Item in Schedule 5; (b) goods of a kind ordinarily used in sport or games; (c) goods designed for use principally in, or in connection with, swimming pools or spa baths; (d) duct work, or channelling, of a kind used in forced-draught ventilating or air-conditioning systems; (e) any of the following goods for duct work or channelling of a kind ordinarily used in forced-draught ventilating or air-conditioning systems:
(i) fittings, accessories or attachments for the duct work or channelling;
(ii) components for the duct work or channelling;
(iii) goods designed to form part of the duct work or channelling;(f) safes, including of a kind ordinarily installed as fixtures, but not including of a kind ordinarily used for the storage of food; (g) musical instruments; (h) bric-a-brac.
CCH Note:
Item 1(3) modified by Act Nos 91 to 93 of 1995, s
5 and Sch 1 item 6, effective 9 May 1995, by inserting after para (e):
ITEM 2: [Household drapery, soft furnishings etc.]
2(1)
The following goods:
(a)
bed sheets and bed spreads;
(b)
mattress cases, mattress covers and mattress protectors;
(c)
pillow cases and bolster cases;
(d)
blankets, travelling rugs, quilts and eiderdowns;
(e)
towels, face cloths and face washers;
(f)
table cloths, table covers, table mats, table napkins, table runners
and doilies;
(g)
tea-towels;
(h)
chair back covers and cushion covers;
(i)
loose furniture covers;
(j)
curtains and textile cords for fastening curtains;
(k)
handkerchiefs made of cloth;
(l)
mosquito nets.
2(2)
Braid, cloth belting, cloth ribbon, cloth tape, elastic, fringe,
insertion lace, wadding, webbing, lacing cord and other textile cords of a
kind ordinarily used on clothing, draperyor soft furnishings.
ITEM 3: [Sponges etc. marketed for cleaning purposes]
The following goods if they are marketed principally for cleaning
purposes:
(a)
sponges and chamois (including synthetic ones);
(b)
cleaning and polishing cloths (including dusting cloths, dishcloths
and sweat cloths);
(c)
goods that consist wholly of synthetic absorbent material;
(d)
engine-cleaning cotton waste.
ITEM 4: [Matches, firelighters etc.]
4(1)
Safety matches, book matches and wax matches, but not including fusees,
Bengal lights or Bengal matches.
4(2)
Firelighters, firestarters and similar goods.
ITEM 5: [Baths, sinks, toilets etc.]
5(1)
The following household fittings and sanitary ware, if they are of a
kind ordinarily installed as fixtures in houses or other buildings:
(a)
baths (other than spa baths);
(b)
bath and shower screens;
(c)
towel rails and towel rail holders;
(d)
earthenware bathroom fittings;
(e)
pedestal lavatory basins, and wall and bowl basins;
(f)
toilet pans, and seats and covers for toilet pans;
(g)
appliances for sterilising or disinfecting toilet pans and seats;
(h)
sanitary cisterns, and water storage tanks for sewerage systems;
(i)
chemical sanitary units, and tanks, pumps and barrels of a kind
ordinarily used in chemical sanitary systems;
(j)
wash troughs, and stands and pedestals for wash troughs;
(k)
sinks, sink tops, draining boards and combination sinks and drainers.
5(2)
Septic tanks, and filter tanks and distributing chambers of a kind
ordinarily used in septic tank installations.
5(3)
Goods marketed principally as parts for goods covered by subitem (1) or
(2).
5(4)
Chains and plugs for goods covered by subitem (1) or (2).
ITEM 6: [Water heaters, storage tanks, filters etc.]
6(1)
Water heating and hot water storage equipment of a kind ordinarily
installed as fixtures in domestic premises.
6(2)
Appliances or equipment for softening, filtering, de-salting or
sterilising water, if they are of a kind ordinarily installed as fixtures.
6(3)
Subitems (1) and (2) do not cover goods of a kind ordinarily installed
in connection with swimming pools or spa baths.
6(4)
Goods marketed principally as:
(a)
parts for goods covered by subitem (1) or (2); or
(b)
materials for use in operating goods covered by subitem (1) or (2).
6(5)
Stands and drip trays marketed principally for use in connection with
goods covered by subitem (1) or (2).
ITEM 7: [Bathroom fittings and sanitary ware]
7(1)
Bathroom fittings, and sanitary ware, of a kind ordinarily installed
as fixtures in houses or other buildings, but not including spa baths.
7(2)
Goods marketed principally as parts for goods covered by subitem (1).
7(3)
Chains and plugs for goods covered by subitem (1).
ITEM 8: [Movable toilets etc.]
8(1)
Movable toilet pans and chemical sanitary units.
8(2)
Seats and covers for movable toilet pans or chemical sanitary units.
8(3)
Goods ordinarily used for sealing movable toilet pans.
8(4)
Movable toilet seats for children.
8(5)
Goods marketed principally as parts for goods covered by subitems (1)
to (4).
ITEM 9: [Toilet cleaners, deodorisers etc.]
Chemicals and other materials or preparations marketed principally for
use in, or in operating, septic tank installations, chemical sanitary systems
or movable toilet pans.
ITEM 10: [Maps, atlases, globes etc.]
10(1)
Maps, but not including advertising matter.
10(2)
Geographical, topographical and astronomical globes.
10(3)
Books that consist principally of maps, but not including books
marketed principally for use in schools, colleges or universities.
10(4)
In this Item:
``advertising matter''
includes matter that is published in order to advertise any business
or products of the publisher or of the person or persons for whom the matter
is published or to be published;
``maps''
includes road maps, tourist maps and navigators' charts.
ITEM 11: [Confectionery, savoury snacks, biscuits etc.]
Goods that are excluded from exemption Item 68 because of paragraph
(b), (c), (d), (e), (f) or (g) of section 14.
ITEM 12: [Flavoured milk etc.]
12(1)
Flavoured beverages, if 90% or more of the beverage is:
(a)
milk (including skim milk);
(b)
milk powder (including skim milk powder);
(c)
whey, whey powder or whey paste;
(d)
a combination of the above.
12(2)
Flavoured beverages that consist principally of soy milk or rice milk.
; (f) safes, including of a kind ordinarily installed as fixtures, but not including of a kind ordinarily used for the storage of food; (g) musical instruments; (h) bric-a-brac.
CCH Note:
Item 15 modified by Act Nos 51 to 53 of 1993
(as amended by Act No 95 of 1994) s 8, effective 11 May 1994, by inserting
the item.
Item 15 modified by Act Nos 51 to 53 of 1993, s 6 and Sch 2, effective
18 August 1993, by omitting the item.
The unmodified version of item 15 as originally enacted reads as
follows:
ITEM 15: [Low-alcohol wine, cider etc.] 15(1) The following beverages, unless they contain more than 1.15% by volume of ethyl alcohol: (a) wine manufactured in Australia; (b) cider manufactured in Australia; (c) beverages similar to wine or cider; (d) mead, perry, sake and other similar fermented beverages. 15(2) This Item does not cover: (a) beer; (b) spirits, liqueurs or spirituous liqueurs; (c) beverages that contain beer, spirits (other than spirits for fortifying wine or other beverages), liqueurs or spirituous liquors. 15(3) For the purposes of this Item, the volume of ethyl alcohol in goods is to be measured at 20°C and is to be calculated on the basis that the specific gravity of ethyl alcohol is 0.79067 (at 20°C in a vacuum). 15(4) In this Item, `beer' means any fermented liquor (whether or not the liquor contains sugar, glucose or any other substance) that: (a) is brewed from a mash (whether or not the mash contains malt); and (b) contains hops (including any substance prepared from hops) or other bitters.
SCHEDULE 3
GOODS TAXED AT 15%
ITEM 1: [Passenger motor vehicles]
CCH Note:
Omitted by modifying Act Nos 91 to 93 of 1995.
1(1)
Passenger motor vehicles that are covered by heading 8703 in Schedule 3
to the Customs Tariff (or would be covered by that heading if they were
imported), but not including motor vehicles covered by Item 1 in Schedule 5.
1(2)
In this Item,
``passenger motor vehicle''
means a motor vehicle
that is a passenger motor vehicle for the purposes of heading 8703 in
Schedule 3 to the Customs Tariff.
CCH Note:
The Sales Tax (Exemptions
and Classifications) Act 1992 has been modified as follows:
- (i) by Act Nos 91 to 93 of 1995, s 5 and Sch 1 item 7, effective 9 May 1995, to have effect as if Sch 3 were omitted; and
- (ii) by Act Nos 46 and 48 to 53 of 1993.
Heading modified by Act Nos 43 and 48 to 53 of 1993, applicable to dealings with goods on or after 1 July 1995 by substituting ``Goods taxed at 17%'' for ``Goods taxed at 16%''. Heading modified by Act Nos 43 and 48 to 53 of 1993, applicable to dealings with goods on or after 18 August 1993 by substituting ``Goods taxed at 16%'' for ``Goods taxed at 15%''. Item 1(2) modified by Act Nos 43 and 48 to 53 of 1993, applicable to dealings with goods on or after 18 August 1993 by substituting ``Schedule 6'' for ``Schedule 5''.SCHEDULE 3
GOODS TAXED AT 17%
Item 1: [Passenger motor vehicles] 1(1) Passenger motorvehicles that are covered by heading 8703 in Schedule 3 to the Customs Tariff (or would be covered by that heading if they were imported), but not including motor vehicles covered by Item 1 in Schedule 6. 1(2) In this Item, `passenger motor vehicle' means a motor vehicle that is a passenger motor vehicle for the purposes of heading 8703 in Schedule 3 to the Customs Tariff.
SCHEDULE 4
GOODS TAXED AT 22%
CCH Note:
Heading modified by Act Nos 43 and 48 to 53 of 1993,
applicable to dealings with goods on or after 1 July 1995 by substituting
``Goods taxed at 22%'' for ``Goods taxed at 21%''.
Heading modified by Act Nos 43 and 48 to 53 of 1993, applicable to
dealings with goods on or after 18 August 1993 by substituting ``Goods taxed
at 21%'' for ``Goods taxed at 20%''.
The unmodified heading to Sch 4 as originally enacted reads as follows:
ITEM 1: [Goods not covered by other Rating Schedules]
Goods not covered by any Item in Schedules 2, 5, 6 and 7.
GOODS TAXED AT 20%.
CCH Note:
Item 1 modified by Act Nos 91 to 93 of 1995, s 5
and Sch 1 item 8, effective 9 May 1995, by omitting ``3,''.
Item 1 modified by Act Nos 51 to 53 of 1993 (as amended by No 95 of
1994) applicable to dealings with goods on or after 11 May 1994 by
substituting ``and 7'' for, ``7 and 8''.
Item 1 modified by Act Nos 43 and 48 to 53 of 1993, applicable to
dealings with goods on or after 18 August 1993 by substituting ``5, 6, 7 and
8'' for ``and 5''.
The unmodified item 1 as originally enacted reads as follow:
ITEM 1: [Goods not covered by other Rating Schedules] Goods not covered by any Item in Schedules 2, 3 and 5.
SCHEDULE 5
GOODS TAXED AT 32%
CCH Note:
Heading modified by Act Nos 43 and 48 to 53 of
1993, applicable to dealings with dealings with goods on or after 1 July
1995, by substituting ``Goods taxed at 32%'' for ``Goods taxed at 31%''.
Heading modified by Act Nos 43 and 48 to 53 of 1993, applicable to
dealings with goods on or after 18 August 1993, by substituting ``Goods taxed
at 31%'' for ``Goods taxed at 30%''.
The unmodified heading to Sch 5 as originally enacted reads as follows:
PRTBL TITLE=NOPRINT
GOODS TAXED AT 30%.
SCHEDULE 5
MAINHDTABLE OF CONTENTS PR1
PRHDLuxury motor cars (Omitted by modifying Act Nos 43 and 48 to 53 of 1993) PR2
PRHDFur skins etc PR3
PRHDJewellery, precious stones etc PR4
PRHD(Omitted by No 57 of 1999) PR5
PRHD(Omitted by No 57 of 1999) PR6
PRHD(Omitted by No 57 of 1999) PR7
PRHD(Omitted by No 57 of 1999) PR8
PRHD(Omitted by No 57 of 1999) PR9
PRHD(Omitted by No 57 of 1999) PR10
PRHD(Omitted by No 57 of 1999) PR11
PRHD(Omitted by No 57 of 1999) PR12
PRHD(Omitted by No 57 of 1999) PR13
PRHD(Omitted by No 57 of 1999) PR14
PRHD(Omitted by No 57 of 1999) PR15
PRHD(Modified by Act Nos 43 and 48 to 53 of 1993)
CCH Note:
Table of contents modified by Act Nos 43 and 48 to 53
of 1993, applicable to dealings with goods on or after 18 August 1993, by
omitting item 1.
Table of contents modified by Act Nos 43 and 48 to 53 of 1993,
applicable to dealings with goods on or after 18 August 1993 and before 21
October 1993, by inserting item 15.
ITEM 1: [Luxury motor cars]
CCH Note:
Omitted by modifying Act Nos 43 and 48 to 53
of 1993.
1(1)
Motor cars or station wagons (including those known as four-wheel
drive vehicles), if the taxable value of the taxable dealing concerned is
more than 67.1% of the motor vehicle depreciation limit that applies under
section 57AF of the Income Tax Assessment Act
1936 for the financial year in which the taxable dealing
happens.
1(2)
This Item does not cover motor vehicles that are specially fitted out
for transporting disabled persons seated in wheel chairs unless the motor
vehicles are described in subitem (1) of exemption Item 96 or 97.
CCH Note:
Item 1 modified by Act Nos 48 to 50 of 1993,
s 5 and Sch, applicable to dealings with goods on or after 18 August 1993, by
omitting the item.
ITEM 2: [Fur skins etc]
2(1)
The following goods, if they consist principally of fur skins:
(a)
clothes for human wear;
(b)
rugs (other than floor rugs or mats);
(c)
fur trimmings.
2(2)
Fur skins, or parts of fur skins, that are tanned, dressed or
otherwise processed, but not including fur skins or parts that are marketed
principally as floor rugs or mats.
2(3)
In this Item,
``fur skins''
includes any skin with fur or
hair attached.
ITEM 3: [Jewellery, precious stones etc]
3(1)
Jewellery, imitation jewellery and personal adornments.
3(2)
Precious stones and semi-precious stones, pearls (including cultured
pearls, reconstructed pearls and synthetic pearls), imitation, reconstructed
or synthetic stones.
3(3)
This Item does not cover goods of a kind ordinarily used as parts for
clothes for human wear.
ITEM 4: [Tie pins, cuff links etc]
(Omitted by No 57 of 1999)
CCH Note:
Sch 5 modified by Act Nos 51 to 53 of 1993
by inserting item 15, applicable to dealings with goods on or after 18
August 1993 and before 21 October 1993. Item 15 formerly read:
Item 15: [Wine, cider etc] 15(1) The following beverages, if they contain more than 1.15% by volume of ethyl alcohol: (a) wine; (b) cider; (c) beverages similar to wine or cider; (d) mead, perry, sake and other similar fermented beverages. 15(2) This Item does not cover: (a) beer; (b) spirits, liqueurs or spirituous liquors; (c) beverages that contain beer, spirits (other than spirits for fortifying wine or other beverages), liqueurs or spirituous liquors. 15(3) For the purposes of this Item, the volume of ethyl alcohol in goods is to be measured at 20°C and is to be calculated on the basis that the specific gravity of ethyl alcohol is 0.79067 (at 20°C in a vacuum). 15(4) In this Item, `beer' means any fermented liquor (whether or not the liquor contains sugar, glucose or any other substance) that: (a) is brewed from a mash (whether or not the mash contains malt); and (b) contains hops (including any substance prepared from hops) or other bitters.
SCHEDULE 6
GOODS TAXED AT 45%
CCH Note:
The Sales Tax (Exemptions
and Classifications) Act 1992 modified by Act Nos 48, 49 and
50 of 1993 to have effect as if Sch 6 applied to dealings with goods on or
after 18 August 1993.
The Schedule, as modified, reads as follows:
SCHEDULE 6
GOODS TAXED AT 45%
Item 1: [Luxury motor cars] 1(1) Motor cars or station wagons (including those known as four-wheel drive vehicles), if the taxable value of the taxable dealing concerned is more than 67.1% of the motor vehicle depreciation limit for the financial year in which the taxable dealing happens. 1(2) This Item does not cover motor vehicles that are specially fitted out for transporting disabled persons seated in wheelchairs unless the motor vehicles are described in subitem (1) of exemption Item 96 or 97.
SCHEDULE 7
GOODS TAXED AT 26%
CCH Note:
The Sales Tax (Exemptions
and Classifications) Act 1992 has been modified by Act Nos 51
to 53 of 1993 to have effect as if Sch 7 applied to dealings with goods
on or after 18 August 1993.
Heading modified by Act Nos 51 to 53 of 1993, s 7, applicable to
dealings with goods on or after 1 July 1995 by substituting ``Goods taxed at
26%'' for ``Goods taxed at 24%''.
Heading modified by Act Nos 51 to 53 of 1993, s 7, applicable to
dealings with goods on or after 1 July 1994 by substituting ``Goods taxed at
24%'' for ``Goods taxed at 22%''.
The Schedule is to be read for taxable dealings that occur on or after
1 July 1995 as follows:
Item 1: [Wine, cider etc.] 1(1) The following beverages, if they contain more than 1.15% by volume of ethyl alcohol: (a) wine; (b) cider; (c) beverages similar to wine or cider; (d) mead, perry, sake and other similar fermented beverages. 1(2) This Item does not cover: (a) beer; (b) spirits, liqueurs or spirituous liquors; (c) beverages that contain beer, spirits (other than spirits for fortifying wine or other beverages), liqueurs or spirituous liquors. 1(3) For the purposes of this Item, the volume of ethyl alcohol in goods is to be measured at 20°C and is to be calculated on the basis that the specific gravity of ethyl alcohol is 0.79067 (at 20°C in a vacuum). 1(4) In this Item, `beer' means any fermented liquor (whether or not the liquor contains sugar, glucose or any other substance) that: (a) is brewed from a mash (whether or not the mash contains malt); and (b) contains hops (including any substance prepared from hops) or other bitters.The Sales Tax (Exemptions and Classifications) Act 1992 modified by Act Nos 51 to 53 of 1993, effective for taxable dealings occurring on or after 18 August 1993, to have effect if Sch 7 applied to dealings with goods on or after 18 August 1993.
SCHEDULE 8
CCH Note:
The Sales Tax (Exemptions
and Classifications) Act 1992 has been modified as follows:
- (i) by Act Nos 51, 52 and 53 of 1993, as amended by Act No 95 of 1994, effective 11 May 1994, to have effect as if Sch 8 were omitted; and
- (ii) by Act Nos 51, 52 and 53 of 1993, effective 18 August 1993, to have effect as if Sch 8 applied to dealings with goods on or after 18 August 1993.
SCHEDULE 8
GOODS TAXED AT 12%
Item 1: [Low-alcohol, wine, cider etc] 1(1) The following beverages, unless they contain more than 1.15% by volume of ethyl alcohol: (a) wine; (b) cider; (c) beverages similar to wine or cider; (d) mead, perry, sake and other similar fermented beverages. 1(2) This Item does not cover: (a) beer; (b) spirits, liqueurs or spirituous liquors; (c) beverages that contain beer, spirits (other than spirits for fortifying wine or other beverages), liqueurs or spirituous liquors. 1(3) For the purposes of this Item, the volume of ethyl alcohol in goods is to be measured at 20°C and is to be calculated on the basis that the specific gravity of ethyl alcohol is 0.79067 (at 20°C in a vacuum). 1(4) In this Item, `beer' means any fermented liquor (whether or not the liquor contains sugar, glucose or any other substance) that: (a) is brewed from a mash (whether or not the mash contains malt); and (b) contains hops (including any substance prepared from hops) or other bitters.