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 4: FUEL, POWER ETC
ITEM 55: [Kerosene, petrol etc]
55(1)
Crude oil, fuel oil and fuel tar.
55(2)
Kerosene, methylated spirits, diesel oil and petrol.
History
Item 55(2) amended by No 150 of 1992, s 18(l), effective 11 December
1992, by inserting ``, diesel oil'' after the words ``methylated
spirits''.
55(3)
Power alcohol produced in Australia, and mixtures produced in Australia
of petrol and power alcohol.
55(4)
Goods for use by a person exclusively as fuel for internal combustion
engines.
55(5)
(Omitted by No 150 of 1992)
History
Item 55(5) omitted by No 150 of 1992, s 18(m), effective 11 December
1992. Item 55(5) formerly read:
This item does not cover goods that are marketed principally for a use
other than use as fuel.
ITEM 56: [Hydraulic power and electric current]
Hydraulic power and electric current.
ITEM 57: [Coal, charcoal, firewood etc]
57(1)
Briquettes consisting principally of coal dust.
57(2)
Charcoal, coal and coke.
57(3)
Firewood.
57(4)
This item does not cover goods that are marketed principally for a use
other than use as fuel.
ITEM 57A: [Goods for purifying or compressing natural gas]
Machinery, implements or apparatus for use by a person exclusively in
the purification or compression of natural gas for use by any person as fuel
for internal combustion engines.
[Parts]
ITEM 58: [Goods for generating or storing gas or electricity in
residential premises]
Machinery, implements or apparatus for use by a person mainly in
the generation or storage, or generation and storage, of electricity or gas.
The use must happen while the machinery, implements or apparatus is installed
as a fixture in residential premises.
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