SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992 (Repealed)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 8: CLOTHING AND FOOTWEAR FOR HUMAN WEAR

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ITEM 75: [Clothes]

75(1)

Clothes for human wear, made of any material (including glass fibre, leather, rubber or plastic).

75(2)

Goods of a kind ordinarily used as parts for goods covered by subitem (1), including garment shields, iron-on mending patches and cuff savers, shoulder pads and woven names and initials.

75(3)

This Item does not cover goods that are covered by an Item in Schedule 2 or 5.

ITEM 76: [Fasteners for clothing and footwear]

Fasteners of a kind ordinarily used as part of clothing or footwear covered by Item 75 or 77, but not including fasteners covered by any Item in Schedule 2 or 5.

ITEM 77: [Footwear, materials for repairing footwear etc]

77(1)

Footwear for human wear.

77(2)

Any of the following goods of a kind ordinarily used for repairing footwear for human wear:

(a) boot and shoe uppers, and straps;

(b) heels, heel blocks, heel lifts and top pieces, shanks and soles;

(c) heel supports, boot and shoe protectors, plates and tips;

(d) nails, tacks, boot rivets, wire and similar goods;

(e) sole leather, and other materials for soling or heeling.

77(3)

The following materials marketed exclusively for use for repairing footwear for human wear:

(a) adhesives;

(b) sewing thread;

(c) sole paint and waxes (not including polishes, lacquers or other colouring compounds).

77(4)

Boot and shoe repair outfits that consist principally of goods covered by subitem (2) or (3).

77(5)

Heel grips, inner soles and cushions, pads, liners, protectors and other fittings for footwear for human wear. This subitem does not cover goods of a kind used principally for the purposes of sport or recreation.

77(6)

This Item does not cover goods covered by any Item in Schedule 2 or 5.

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