SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992 (Repealed)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 3: IRRIGATION, WATER SUPPLY ETC

View history reference

ITEM 50: [Piping, tubing etc for irrigation, water supply etc]

50(1)

Piping or tubing for use by a person mainly for purposes of irrigation, water supply, drainage or sewerage, but not including:

(a) rubber hose or rubber tubing;

(b) any hose or tubing of a kind ordinarily used for any of the purposes for which rubber hose or rubber tubing is ordinarily used.

In this subitem, ``rubber'' includes synthetic rubber.

50(2)

Channelling or guttering for use by a person mainly for purposes of irrigation, water supply, drainage or sewerage, but not including channelling or guttering for use for a water slide.

50(3)

Goods for use by a person exclusively as fittings for goods covered by subitem (1) or (2), or as parts for goods covered by this subitem.

50(4)

Goods for use by a person exclusively as raw materials in the construction or on-site repair of:

(a) piping or tubing covered by subitem (1); or

(b) channelling or guttering covered by subitem (2).

50(5)

Manholes or inspection shafts for use by a person exclusively in connection with:

(a) piping or tubing covered by subitem (1); or

(b) channelling or guttering covered by subitem (2).

ITEM 51: [Pumping equipment for water supply etc]

Pumping equipment for use by a person mainly for purposes of water supply or sewerage, not including goods covered by paragraph 5(1)(i) in Schedule 2.[Parts and fittings]

ITEM 52: [Water boring equipment etc]

52(1)

Water bore casings.[Parts and fittings]

52(2)

Water boring plant and equipment.[Parts and fittings]

52(3)

Tools for use by a person mainly in connection with water boring plant or equipment.

ITEM 53: [Water tanks and stands]

Water tanks or stands for water tanks, but not including:

(a) water tanks of a kind ordinarily attached to motor vehicles;

(b) goods covered by item 5 or 6 in Schedule 2.[Parts and fittings]

ITEM 54: [Preparations and equipment to reduce water evaporation]

54(1)

Preparations or materials marketed principally for use in reducing evaporation of water in reservoirs, dams, channels or streams.

54(2)

Equipment for use by a person mainly for applying goods covered by subitem (1).[Parts]

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