SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992 (Repealed)

SCHEDULE 1

EXEMPTION ITEMS

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.

ITEM 162: [Food for non-domestic birds]  

Food for birds (other than birds kept as domestic pets).

ITEM 163: [Food for guide dogs or animals in shelters etc.]  

Goods for use by a person exclusively as food for:

(a)  guide dogs for blind persons; or

(b)  animals being given refuge, or medical treatment, in animal shelters, animal hospitals or veterinary clinics.

ITEM 163A: [RSPCA]  

Goods for use by a society mentioned in any of items 4.2.6 to 4.2.14 (inclusive) of the table in subsection 30-45(2) of the Income Tax Assessment Act 1997 mainly in carrying out activities, other than commercial activities, associated with the inspectorial functions of the organisation or the operation of animal shelters by the organisation.

ITEM 164: [Imported horses]  

Imported horses.

ITEM 165: [Horseshoes and horseshoe nails]  

Horseshoes and horseshoe nails.

ITEM 166: [Veterinary instruments, appliances and materials]  

Veterinary instruments, appliances, materials and preparations of a kind ordinarily used or prescribed by veterinary surgeons.[Parts, accessories and attachments]

ITEM 167: [Tallow]  

Tallow.

ITEM 168: [Scoured wool etc.]  

168(1) 

Scoured wool, slipe wool, fellmongered wool and carbonised wool.

168(2) 

Wool tops, wool noils and wool waste.

ITEM 168A: [Exempt UHF television transmitters]  

Exempt UHF television transmitters (see section 3C).

ITEM 169: [Wireless transceivers for use with Flying Doctor Service]  

169(1) 

Wireless transceivers for use by an authorised person mainly in conjunction with a radio service that is conducted by:

(a)  the Royal Flying Doctor Service of Australia; or

(b)  an organisation that conducts an aerial medical or ambulance service similar to the service conducted by the Royal Flying Doctor Service of Australia.[Parts]

169(2) 

In this Item, ``authorised person'' means a person authorised to operate the wireless transceiver under a licence that is issued under the Radiocommunications Act 1992 in respect of the use of equipment in connection with an aerial medical or ambulance service.

ITEM 170: [Satellite receiving equipment]  

Satellite earth stations, and associated devices, for use by a person mainly for receiving the satellite service known as the Homestead and Community Broadcasting Satellite Service, but not including goods that are for use, to a significant extent, in connection with a business that is carried on for the purpose of profit or gain.[Parts and accessories]

ITEM 171: [Solar energy equipment]  

171(1) 

Goods of a kind ordinarily used for collecting, absorbing or concentrating the sun's rays for the purpose of using them as a source of heat.[Parts]

171(2) 

Photovoltaic cells.[Parts]

171(3) 

Goods for use by a person mainly in facilitating the operation of goods covered by subitem (1) or (2).[Parts]

ITEM 172: [LPG etc. conversion equipment]  

Goods for use by a person to convert an internal combustion engine so that the engine (or the unit of which it forms part) can operate on natural gas or liquid petroleum gas. This Item only applies if the goods are essential to the conversion and:

(a)  are to form an integral part of the converted engine (or of the unit of which it forms part); or

(b)  are to be connected to the converted engine, whether directly or indirectly.

ITEM 173: [Fire fighting and prevention equipment]  

173(1) 

Equipment and apparatus of a kind ordinarily used in preventing or combating fire.[Parts and accessories]

173(2) 

Materials for use by a person exclusively in the repair or maintenance of goods covered by subitem (1).

173(3) 

Chemicals and other preparations for use by a person exclusively in fire-fighting appliances.

ITEM 174: [Water]  

Water (including distilled water and purified water), but not including manufactured beverages or toilet water.

ITEM 175: [Ice]  

Plain ice and dry ice.

ITEM 176: [Gases]  

Gases, not including:

(a)  carbon dioxide;

(b)  refrigerant gases;

(c)  gases marketed principally for inflating balloons.

ITEM 177: [Acetylene, liquid oxygen etc]  

177(1) 

Dissolved acetylene, liquid oxygen and liquid nitrogen.

177(2) 

Calcium carbide.

ITEM 178: [Ammonia]  

Aqua (liquid) ammonia and anhydrous ammonia.

ITEM 179: [Toluol]  

Toluol.

ITEM 180: [Explosives]  

180(1) 

Explosives, not including:

(a)  fireworks, rockets or coloured fires;

(b)  sporting powder, safety cartridges, percussion caps or ammunition.

180(2) 

Goods for use by a person exclusively as raw materials in producing explosives covered by subitem (1).

ITEM 181: [Currency]  

Coins or notes that are lawfully current in Australia or in any other part of the world.

ITEM 182: [Bullion]  

Bullion.

ITEM 183: [Gold etc imported for approved mint]  

Gold coin or gold imported for treatment by a mint approved by the Treasurer in writing for the purposes of this Item.[local entry only]

ITEM 184: [Goods produced in New Zealand, Fiji etc]  

Goods that:

(a)  came into existence in New Zealand, Fiji, Norfolk Island, Papua New Guinea, the Territory of Christmas Island or the Territory of Cocos (Keeling) Islands; and

(b)  would in no circumstances be subject to sales tax if they had come into existence in Australia.

ITEM 185: [Goods imported for repair, processing etc]  

Goods imported for repair, alteration or industrial processing, if the goods are covered by item 21 in Schedule 4 to the Customs Tariff.[local entry only]

ITEM 185A: [Imported goods covered by item 21A in Schedule 4 to the Customs Tariff]  

Imported goods covered by item 21A in Schedule 4 to the Customs Tariff.

ITEM 186: [Goods imported or purchased by overseas travellers]  

186(1) 

Goods that:

(a)  are imported by a passenger or member of the crew of a ship or aircraft; and

(b)  are covered by item 15 in Schedule 4 to the Customs Tariff.

186(2) 

Goods that:

(a)  are purchased from an inwards duty free shop by a relevant traveller; and

(b)  are covered by item 15 in Schedule 4 to the Customs Tariff (or would be covered if they had been imported by the relevant traveller).

ITEM 187: [Imported goods of insubstantial or negligible value]  

187(1) 

Imported goods of insubstantial value that are covered by item 32A in Schedule 4 to the Customs Tariff.[local entry only]

187(2) 

Imported goods of insubstantial value that are covered by item 32B in Schedule 4 to the Customs Tariff.[local entry only]

187(3) 

Imported goods being samples of negligible value that are covered by item 33B in Schedule 4 to the Customs Tariff.[local entry only]

ITEM 188: [Inherited goods]  

Imported goods inherited by a person, body or institution that was resident or established in Australia at the time of becoming the owner of the goods.[local entry only]

ITEM 189: [Ship's stores and aircraft's stores]  

189(1) 

Ship's stores, and aircraft's stores, that are exempt from customs duty because of section 130 of the Customs Act.

189(2) 

Goods for use by a person as stores for a ship or aircraft engaged in overseas services, but not including goods that are liable to customs duty.

ITEM 190: [Airport shop goods]  

Airport shop goods sold or for sale to a relevant traveller from an inwards duty free shop.

ITEM 191: [National flags etc]  

Flags that are made of cloth, paper or plastic sheeting and are the emblems of nations, states or territories, or of the United Nations.

ITEM 192: [Construction, repair etc of property owned or leased by always exempt persons or foreign governments]  

192(1) 

Goods for use by a person so that the goods become an integral part of property (not being goods) where:

(a)  the use is under a contract with an always-exempt person or with the government of a foreign country, or under a sub-contract under such a contract; and

(b)  either:

(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.

ITEM 197: [Goods imported by Olympians etc.]  

197(1) 

Imported goods, if they are covered by item 64 in Schedule 4 to the Customs Tariff.[local entry only]