SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992 (Repealed)
SCHEDULE 1
EXEMPTION ITEMS
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]
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