SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992 (Repealed)

SCHEDULE 1

EXEMPTION ITEMS

CHAPTER 9: HUMAN HEALTH AND HYGIENE

ITEM 78: [Drugs and medicines]  

78(1) 

Goods marketed principally as drugs or medicines for use:

(a)  in preventing, curing or treating sickness or disease in humans; or

(b)  in compounding or preparing such drugs or medicines.

78(2) 

This Item does not cover:

(a)  toilet preparations and goods in the nature of toilet preparations (including soaps, cleansing creams, hair lotions, anti-dandruff foams or shampoos, skin repair creams or lotions, toothpastes, cosmetics, powders, pomades and perfumes);

(b)  medicated confectionery;

(c)  goods of the following kinds marketed principally as antiseptics:

(i) household disinfectants;
(ii) sterilising solutions;
(iii) combined sterilising solutions and disinfectants;
(iv) combined disinfectants and antiseptics;
(v) combined sterilising solutions, disinfectants and antiseptics.

ITEM 79: [Rectified spirits for making medicines]  

Rectified spirits for use by a person exclusively in making drugs or medicines for use in preventing, curing or treating any sickness or disease in humans.

ITEM 80: [Medical and surgical goods]  

80(1) 

Medical or surgical goods of a kind ordinarily used by persons suffering from a medical condition where that use is for the purpose of alleviating or treating the condition or its effects.[Parts]

80(2) 

In this Item, ``medical condition'' means sickness, disease, injury or physical impairment.

ITEM 81: [Surgical instruments and appliances]  

81(1) 

Goods (not including microscopes) that:

(a)  are marketed principally as surgical instruments or appliances, or surgical materials, for use with humans; and

(b)  are of a kind ordinarily used in hospitals, or by medical practitioners, optometrists or persons registered as physiotherapists under the law of a State or Territory.[Parts]

81(2) 

Microscopes for use mainly for medical purposes by a hospital, medical practitioner or medical student.[Parts]

ITEM 82: [X-ray apparatus]  

Surgical X-ray apparatus and accessories, but not including accessories of a kind ordinarily used as accessories for goods other than surgical X-ray apparatus.[Parts]

ITEM 83: [Gases for medical use]  

Gases for use exclusively for medical or dental purposes by a hospital, medical practitioner or dentist.

ITEM 84: [Dental instruments and appliances]  

84(1) 

Goods that:

(a)  are marketed principally as dental instruments or appliances, or dental materials, for use with humans; and

(b)  are of a kind ordinarily used by dentists or dental mechanics.[Parts]

84(2) 

Dentures, braces, bridges, crowns and similar articles for human dental use.

84(3) 

Gold, alloys, amalgams, porcelain and other goods for similar dental use, if the goods are for use by a dentist or dental mechanic for disposal to human patients in the course of dental treatment.

ITEM 85: [Spectacles etc]  

85(1) 

Spectacles and eye-glasses, but not including goggles, sun glasses, binoculars or similar optical goods.[Parts]

85(2) 

Cases and wipers for goods covered by subitem (1).

ITEM 86: [Wigs etc for medical purposes]  

Wigs and hair pieces for use by a person who has a certificate from a legally qualified medical practitioner certifying that the person needs the wig or hair piece because of a loss of hair caused by:

(a)  sickness or disease (other than naturally occurring baldness); or

(b)  the effects of the treatment of a sickness or disease.

ITEM 87: [Bath seats for disabled or elderly persons]  

Bath seats of a kind ordinarily used by invalids or aged persons.

ITEM 88: [Cotton wool, bandages, first-aid kits etc]  

88(1) 

The following goods marketed principally for surgical or medical purposes:

(a)  absorbent cotton wool;

(b)  gauzes, lint, adhesive plaster and strapping;

(c)  bandages and bandage winders;

(d)  elastic bandages, knee caps and stockings.

88(2) 

Surgical, medical and first-aid outfits.

ITEM 89: [Toothbrushes etc]  

89(1) 

Toothbrushes for humans.

89(2) 

Brushes for cleaning human dentures.

89(3) 

Goods of a kind ordinarily used for cleaning human teeth or massaging human gums, but not including:

(a)  tooth picks;

(b)  toothpastes, tooth powders, preparations for cleaning dentures or similar toilet preparations;

(c)  goods for removing tartar or stains from teeth, or for whitening teeth.

ITEM 90: [Contraceptives]  

Contraceptives.

ITEM 91: [Sunscreen preparations]  

Goods marketed principally for use as sunscreen preparations for humans and included in the Australian Register of Therapeutic Goods.

ITEM 92: [Sanitary pads, baby nappies etc]  

92(1) 

Sanitary pads, tampons and other goods marketed exclusively for purposes similar to the purposes for which sanitary pads and tampons are used.

92(2) 

Baby nappies and liners for baby nappies.

ITEM 93: [Goods for disabled persons]  

Goods that:

(a)  are designed and manufactured expressly for use by persons who suffer from sickness, disease or disablement; and

(b)  are of a kind not ordinarily used by persons who do not suffer from sickness, disease or disablement.

In this Item, ``disablement'' includes blindness or deafness.[Parts]

ITEM 94: [Wheelchairs etc for disabled persons]  

94(1) 

Wheelchairs, tricycles, wheeled lounges, spinal carriages and other similar goods (whether self-propelled or not) designed for the carriage of disabled persons.[Parts]

94(2) 

Wheeled beds designed for use by disabled persons.[Parts]

94(3) 

Battery chargers for use by a person mainly in recharging the batteries of goods covered subitem (1) or (2).

ITEM 95: [Videotex systems for deaf persons]  

95(1) 

The following goods for use by an eligible deaf person (whether or not the goods are of a kind used in, or in connection with, television receivers):

(a)  interactive and broadcast videotex systems;

(b)  broadcast teletext decoding devices;

(c)  closed-caption decoding devices;

(d)  systems or devices that are similar to devices described in paragraph (a), (b) or (c).

95(2) 

In this Item:

``eligible deaf person'' means a person who has a current certificate given by a health official for the purposes of this Item and certifying that the person's hearing is impaired to such an extent that the person is profoundly deaf (or is taken to be profoundly deaf);

``health official'' means the Secretary to the Department of Health, Housing and Community Services, or an officer authorised by the Secretary.

ITEM 96: [Motor vehicles for disabled veterans]  

96(1) 

Motor vehicles for use, for his or her personal transportation, by a person who:

(a)  has served in the Defence Force or in any other armed force of Her Majesty; and

(b)  as a result of that service:

(i) has lost a leg or both arms; or
(ii) has had a leg, or both arms, rendered permanently and completely useless; or
(iii) is a veteran to whom section 24 of the Veterans' Entitlements Act 1986 applies and receives a pension under Part II of that Act.[Parts]

96(2) 

This Item does not apply to goods covered by Item 1 in Schedule 6. For the purpose only of deciding whether goods are covered by Item 1 in Schedule 6, the taxable value of a dealing with a motor vehicle is to be reduced by so much as is attributable to modifications made to the motor vehicle solely for the purpose of:

(a)  adapting it for driving by the person with the disability; or

(b)  adapting it for transporting the person with the disability.

ITEM 97: [Motor vehicles for eligible disabled persons]  

97(1) 

Motor vehicles for use by an eligible disabled person for his or her personal transportation to and from gainful employment.[Parts]

97(2) 

This Item does not apply to goods covered by Item 1 in Schedule 6. For the purpose only of deciding whether goods are covered by Item 1 in Schedule 6, the taxable value of a dealing with a motor vehicle is to be reduced by so much as is attributable to modifications made to the motor vehicle solely for the purpose of:

(a)  adapting it for driving by the person with the disability; or

(b)  adapting it for transporting the person with the disability.

97(3) 

In this Item:

``eligible disabled person'' means a person who has a current certificate given by the Secretary, certifying that the person has lost the use of one or both limbs to such an extent that he or she is unable to use public transport;

``Secretary'' means the Secretary to the Department of Health, Housing and Community Services, or an officer authorised by that Secretary.

ITEM 98: [Goods for modifying motor vehicle for disabled person]  

Goods for use by a person mainly in modifying a motor vehicle solely for the purpose of:

(a)  adapting it for driving by a person who is suffering from a physical impairment; or

(b)  adapting it for transporting a person who is suffering from a physical impairment.

ITEM 99: [Ambulances, life saving etc equipment]  

99(1) 

Machinery, implements or apparatus for use by a life saving club, mines' rescue station or ambulance society mainly in connection with preserving human life, or transporting persons for the purpose of medical or surgical treatment.[Parts]

99(2) 

Ambulances for use by a hospital.[Parts]


 

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