SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992 (Repealed)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 5: TRANSPORT

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ITEM 59: [Ships]

59(1)

A ship for use by a person mainly for purposes other than providing any of the following for any person (whether or not for reward):

(a) pleasure, sport or recreation;

(b) private transport;

(c) accommodation.[Parts]

59(2)

A ship for use by a person ( ``the exemption user'' ):

(a) mainly in providing public commuter transport in the course of a business carried on by the exemption user; or

(b) mainly for long-term leasing to another person who is to use the ship mainly in providing public commuter transport in the course of a business carried on by the other person.[Parts]

59(3)

A ship that can be licensed to carry at least 12 adult passengers and is for use by a person ( ``the exemption user'' ):

(a) mainly in providing regular and scheduled sight-seeing tours to the public for reward in the course of a business carried on by the exemption user; or

(b) mainly for long-term leasing to another person who is to use the ship mainly in providing regular and scheduled sight-seeing tours to the public in the course of a business carried on by the other person.[Parts]

59(4)

Machinery, implements or apparatus for use by a person mainly as part of the equipment carried on a ship covered by subitem (1), (2) or (3), but not including:

(a) goods covered by Schedule 2;

(b) goods for use in connection with the preparation or consumption of food or beverages;

(c) goods for use for the comfort, entertainment or recreation of the crew or passengers;

(d) goods for use for cleaning or polishing;

(e) goods of a kind ordinarily used for domestic purposes.[Parts]

59(5)

Goods for use by a person exclusively as raw materials in the construction or repair of goods covered by subitem (1), (2), (3) or (4).

59(6)

In this item:

``public commuter transport'' means transport provided to the public for reward, but not on sight-seeing tours;

``long-term leasing'' means leasing under a lease that has a term of at least 4 years, or leasing under a hire-purchase agreement.

ITEM 60: [Shipping containers]

Shipping containers for repeated use by a person for the purpose of transporting cargo by sea. In this item, ``shipping container'' means a receptacle that:

(a) is designed to be loaded from one mode of transport to another without the contents being re-packed; and

(b) is of a kind ordinarily used as part of an international containerised cargo transport system; and

(c) has a capacity of at least 14 cubic metres.

ITEM 61: [Aircraft]

61(1)

Aircraft other than:

(a) gliders (including motorised gliders); or

(b) hang gliders (including motorised hang gliders); or

(c) model aircraft (including flying models).[Parts]

CCH Note: Item 61(1) modified by Act Nos 91 to 93 of 1995, s 5 and Sch 1 item 5, effective 9 May 1995, by inserting after paragraph (b):

; or (c) model aircraft (including flying models).

61(2)

Machinery, implements or apparatus for use by a person mainly in goods covered by subitem (1).[Parts]

61(3)

Goods for use by a person exclusively as raw materials in the construction or repair of goods covered by subitem (1) or (2).

ITEM 62: [Public railways]

62(1)

Goods for use by a person exclusively in, or in connection with, the establishment, operation or maintenance by that person of a public railway.

62(2)

In this item, ``public railway'' means a railway that provides a service, principally for use by the public, for transporting persons or goods (other than a service provided within premises, or in an area, used mainly for or in connection with recreation, pleasure or amusement).

ITEM 63: [Passenger buses]

63(1)

Buses that:

(a) are for use by a person mainly in transporting passengers for reward; and

(b) provide seating accommodation for 12 or more adult passengers.

63(2)

Chassis for use by a person exclusively in constructing buses covered by subitem (1).

ITEM 64: [Public transport authorities]

64(1)

Goods for use by a public transport authority exclusively for or in connection with the establishment, conduct or maintenance of transport services. In this item, ``public transport authority'' does not include a Commonwealth-controlled authority within the meaning of section 130 of the Assessment Act.

64(2)

This Item does not cover goods for use by the authority as part of a car remuneration package.

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