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Archived
- SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992 (Repealed)
- PART 1 - PRELIMINARY
- SECTION 1 (Repealed by 101 of 2006) SHORT TITLE
- SECTION 2 COMMENCEMENT
- PART 2 - GENERAL DEFINITIONS
- SECTION 3 INTERPRETATION
- SECTION 3A MEANING OF ``GROUP COMPANY''
- SECTION 3B MEANING OF ``EXEMPT CHILD CARE BODY''
- SECTION 3C MEANING OF ``EXEMPT UHF TELEVISION TRANSMITTER''
- SECTION 3D STATE/TERRITORY BODIES
- PART 3 - RULES FOR INTERPRETING SCHEDULE 1
- Division 1 - General rules
- SECTION 4 EFFECT OF SCHEDULE 1
- SECTION 5 WHAT THE USE REQUIREMENT MEANS FOR DIFFERENT SCHEDULE 1 FUNCTIONS
- SECTION 6 SOME EXEMPTION ITEMS APPLY 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
- SECTION 8 MEANING OF ``[PARTS]'', ``[PARTS AND ACCESSORIES]'' ETC. IN AN EXEMPTION ITEM
- SECTION 8A GOODS COVERED BY ITEM 21A OF SCHEDULE 4 TO 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
- SECTION 10 ACTIVITIES THAT ARE ANCILLARY TO ONE OR MORE HIGHER-LEVEL ACTIVITIES
- SECTION 11 ELIGIBLE RAW MATERIALS AND PARTS
- SECTION 12 GENERALLY-EXCLUDED PROPERTY
- SECTION 13 LOWER LEVEL OPERATION OF EXCLUDED PROPERTY
- Division 3 - Chapter 7 of Schedule 1 (Food etc.)
- SECTION 14 GENERAL EXCLUSIONS FROM FOOD ITEMS
- PART 4 - RATES OF TAX
- SECTION 15 RATES OF TAX
- SECTION 15A HIGHER RATE FOR ALCOHOLIC BEVERAGES
- PART 5 - MISCELLANEOUS
- SECTION 16 REGULATIONS
- SCHEDULE 1
- CHAPTER 1: GOODS FOR USE IN BUSINESS OR INDUSTRY
- CHAPTER 2: BUILDING MATERIALS
- CHAPTER 3: IRRIGATION, WATER SUPPLY ETC
- CHAPTER 4: FUEL, POWER ETC
- CHAPTER 5: TRANSPORT
- CHAPTER 6: PRIMARY PRODUCTS
- CHAPTER 7: FOOD AND DRINK FOR HUMAN CONSUMPTION
- CHAPTER 8: CLOTHING AND FOOTWEAR FOR HUMAN WEAR
- CHAPTER 9: HUMAN HEALTH AND HYGIENE
- CHAPTER 10: BOOKS, PRINTED MATTER, PAPER ETC
- CHAPTER 11: SCIENTIFIC AND EDUCATIONAL GOODS
- CHAPTER 12: WORKS OF ART, COLLECTORS PIECES, ANTIQUES ETC
- CHAPTER 13: MONUMENTS, MEMORIALS, TROPHIES ETC
- CHAPTER 14: GOODS FOR USE BY GOVERNMENTS, HOSPITALS ETC
- CHAPTER 15: MISCELLANEOUS
- SCHEDULE 2
- SCHEDULE 3
- SCHEDULE 4
- SCHEDULE 5
- SCHEDULE 6
- SCHEDULE 7
- SCHEDULE 8
- APPENDIX A Decision chart 1 (for exemption [R] Items 1, 2, 18, 23, 28, 29, 33
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