SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992 (Repealed)

SCHEDULE 1

EXEMPTION ITEMS

CCH Note: Table of contents amended by No 171 of 1995, Item 2 of Sch 5, applicable to dealings with goods that occur on or after 28 September 1995, by inserting the words ``and rice milk'' into Item 71.

Table of contents amended by No 169 of 1995, Item 20 of Pt 2 of Sch 1, applicable to dealings with goods that occur on or after 16 December 1995, by inserting ``126A State/Territory bodies'' after Item 126.

Table of contents amended by No 169 of 1995, Item 4 of Pt 1 of Sch 9, applicable to dealings with goods that occur on or after 16 December 1995, by inserting ``168A Exempt UHF television transmitters (see section 3C)'' after Item 168.

Table of contents modified by Act Nos 91 to 93 of 1995, s 7 and Sch 3, by omitting item 108, applicable to dealings with goods on or after 1 November 1995.

Table of contents amended by No 138 of 1994, s 152(a), applicable to dealings with goods after 28 November 1994, by inserting ``38A Computer related equipment for RHQ company'' after Item 38.

Table of contents amended by No 118 of 1993 s 144, with effect from 24 December 1993, by inserting ``144A Exempt child care bodies'' after Item 144, inserting ``163A RSPCA'' after Item 163, applicable to dealings with goods after 24 December 1993.

Amended by No 224 of 1992 s 134, with effect from 28 October 1992, by inserting ``161A Livestock food'' after Item 161.

Amended by No 150 of 1992 s 18, with effect from 11 December 1992, by omitting ``31 Pallets'', substituting ``etc'' for ``and other fuels'' in Item 55, inserting Item 57A, and by inserting Items 192, 193, 194 and 195.

CHAPTER 11: SCIENTIFIC AND EDUCATIONAL GOODS

View history reference

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]

View history note

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.