SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992 (Repealed)

SCHEDULE 1

EXEMPTION ITEMS

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.

126(2A)  

This Item does not cover goods for use by an Australian government, or by an authority, as part of a car remuneration package.

126(3) 

In this Item, ``Australian government'' means the Commonwealth, a State, the Australian Capital Territory or the Northern Territory.

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.

ITEM 127: [Local government bodies etc.]  

127(1) 

Goods for use by any of the following bodies that is constituted by a law of the Commonwealth or of a State or Territory:

(a)  a municipal, shire or district council that is constituted for general purposes of local government;

(b)  a public authority that is constituted for the purpose of carrying out some or all of the functions that are ordinarily carried out by a council of the kind described in paragraph (a);

(c)  a harbour board, harbour trust or marine board other than such a board or trust that is a State/Territory body.

127(1A)  

Subitem (1) does not cover goods for use by the body as part of a car remuneration package.

127(2) 

Goods for use by a fire brigade that is established for public purposes.

127(3) 

This Item does not apply to goods for use by a Commonwealth-controlled authority within the meaning of section 130 of the Assessment Act.

ITEM 128: [State libraries, museums and art galleries]  

128(1) 

Goods for use by a State public library, museum or art gallery that:

(a)  is established in the capital city of the State; and

(b)  is controlled by a public authority constituted under a law of the State; and

(c)  has some or all of its expenditure borne by the State.

128(2) 

This Item does not cover goods for use by the library, museum or art gallery as part of a car remuneration package.

ITEM 129: [Grain storage authorities]  

129(1) 

Goods for use by a grain-storage authority exclusively as raw materials in the construction or repair of structures that are to be used by that authority exclusively for handling or storing grain in bulk.

129(2) 

Machinery, implements or apparatus for use by a grain-storage authority mainly for handling or storing grain in bulk.[Parts]

129(3) 

Machinery, implements or apparatus for use by a grain-storage authority mainly for installing or maintaining goods covered by subitem (2).[Parts]

129(4) 

In this Item:

``grain storage authority'' means a person or body that has the function, under the law of a State or Territory, of establishing, conducting or maintaining facilities for handling or storing grain in bulk;

``structure'' includes a silo, bin, elevator or building.

ITEM 130: [Goods for use by particular bodies]  

130(1) 

Goods for use by any of the following bodies:

(a)  the Aboriginal and Torres Strait Islander Commission;

(aa)  the Torres Strait Regional Authority;

(b)  the Anglo-Australian Telescope Board;

(c)  the Australian-American Educational Foundation;

(d)  the Australian Institute of Aboriginal and Torres Strait Islander Studies;

(e)  the Commonwealth War Graves Commission;

(f)  the Reserve Bank of Australia.

130(2) 

This Item does not cover goods for use by:

(a)  the Aboriginal and Torres Strait Islander Commission; or

(b)  the Torres Strait Regional Authority; or

(c)  the Reserve Bank of Australia;

as part of a car remuneration package.

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.

144A(2) 

Subitem (1) does not apply to 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, unless the motor vehicle:

(a)  is specially fitted out for transporting disabled persons seated in wheel chairs; and

(b)  is not described in subitem (1) of exemption Item 96 or 97.

ITEM 145: [Imported goods donated or bequeathed to scientific, literary etc. bodies]  

Imported goods for use by:

(a)  a body established in Australia solely for public purposes; or

(b)  a non-profit body established and maintained principally for religious, philosophical, educational, scientific or literary purposes, or for the encouragement or advancement of the fine arts.

The goods must have been donated or bequeathed to the body before the time of their entry for, or delivery into, home consumption under the Customs Act.[local entry only]

ITEM 146: [Armed forces support bodies]  

146(1) 

Goods for use by a non-profit body:

(a)  for donation to members of the armed forces; or

(b)  mainly for providing comfort or recreation for members of the armed forces; or

(c)  for donation to another non-profit body for the purposes described in paragraph (a) or (b).

146(2) 

Goods for use by a non-profit body exclusively as raw materials in manufacturing goods covered by subitem (1).

146(3) 

In this Item, ``members of the armed forces'' means members in Australia of:

(a)  the Defence Force; or

(b)  any other armed force of Her Majesty; or

(c)  any other defence force serving in association with those forces.

ITEM 147: [Public zoos]  

Goods for use by a non-profit body established and maintained principally for the conduct and maintenance of public zoos.