SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992 (Repealed)

SCHEDULE 2

GOODS TAXED AT 12%

ITEM 1: [Goods of a kind ordinarily used for household purposes]  

1(1) 

The following goods of a kind ordinarily used for household purposes:

(a)  furniture, but not including:

(i) pictures or picture frames;

(ii) statuary or sculptures;

(iii) plaques, medallions, medals, inlays or mosaics;

(iv) tapestries;

(v) cameos, or representations of mottoes, proverbs or verses;

(b)  goods of a kind ordinarily used in connection with preparing, serving or consuming food or beverages;

(c)  cutlery sharpeners;

(d)  goods of a kind ordinarily used in connection with cooking, preserving or storing food or beverages;

(e)  appliances of a kind ordinarily used for, or in connection with, cooling or freezing food;

(f)  goods of a kind ordinarily used in, or in connection with, room heating, including fire grates and fireplaces;

(g)  air conditioners of a kind ordinarily used for air cooling;

(h)  electric fans;

(i)  washing machines and other appliances of a kind ordinarily used in, or in connection with, laundering clothes;

(j)  vacuum cleaners, carpet sweepers, dishwashers and other implements and appliances of a kind ordinarily used for cleaning purposes;

(k)  brooms, mops, dusters, brushes, buckets and basins;

(l)  sewing machines, knitting machines, spinning wheels, weaving looms and carding equipment;

(m)  floor coverings and bath and door mats;

(n)  appliances for lights and light fittings;

(o)  candlesticks, candles and tapers;

(p)  blinds and awnings;

(q)  jardinieres, planters and vases;

(r)  incinerators, compost bins, garbage bins and stands and holders for garbage sacks;

(s)  kitchen utensils and hardware;

(t)  clothes pegs, clothes lines, linen baskets and laundry bags;

(u)  mattresses, pillows, cushions and other bedding.

1(2) 

Goods marketed principally as parts, fittings or accessories for goods covered by subitem (1).

1(3) 

This Item does not cover:

(a)  goods covered by an Item in Schedule 5;

(b)  goods of a kind ordinarily used in sport or games;

(c)  goods designed for use principally in, or in connection with, swimming pools or spa baths;

(d)  duct work, or channelling, of a kind used in forced-draught ventilating or air-conditioning systems;

(e)  any of the following goods for duct work or channelling of a kind ordinarily used in forced-draught ventilating or air-conditioning systems:

(i) fittings, accessories or attachments for the duct work or channelling;

(ii) components for the duct work or channelling;

(iii) goods designed to form part of the duct work or channelling;

(f)  safes, including of a kind ordinarily installed as fixtures, but not including of a kind ordinarily used for the storage of food;

(g)  musical instruments;

(h)  bric-a-brac.

ITEM 2: [Household drapery, soft furnishings etc.]  

2(1) 

The following goods:

(a)  bed sheets and bed spreads;

(b)  mattress cases, mattress covers and mattress protectors;

(c)  pillow cases and bolster cases;

(d)  blankets, travelling rugs, quilts and eiderdowns;

(e)  towels, face cloths and face washers;

(f)  table cloths, table covers, table mats, table napkins, table runners and doilies;

(g)  tea-towels;

(h)  chair back covers and cushion covers;

(i)  loose furniture covers;

(j)  curtains and textile cords for fastening curtains;

(k)  handkerchiefs made of cloth;

(l)  mosquito nets.

2(2) 

Braid, cloth belting, cloth ribbon, cloth tape, elastic, fringe, insertion lace, wadding, webbing, lacing cord and other textile cords of a kind ordinarily used on clothing, drapery or soft furnishings.

ITEM 3: [Sponges etc. marketed for cleaning purposes]  

The following goods if they are marketed principally for cleaning purposes:

(a)  sponges and chamois (including synthetic ones);

(b)  cleaning and polishing cloths (including dusting cloths, dishcloths and sweat cloths);

(c)  goods that consist wholly of synthetic absorbent material;

(d)  engine-cleaning cotton waste.

ITEM 4: [Matches, firelighters etc.]  

4(1) 

Safety matches, book matches and wax matches, but not including fusees, Bengal lights or Bengal matches.

4(2) 

Firelighters, firestarters and similar goods.

ITEM 5: [Baths, sinks, toilets etc.]  

5(1) 

The following household fittings and sanitary ware, if they are of a kind ordinarily installed as fixtures in houses or other buildings:

(a)  baths (other than spa baths);

(b)  bath and shower screens;

(c)  towel rails and towel rail holders;

(d)  earthenware bathroom fittings;

(e)  pedestal lavatory basins, and wall and bowl basins;

(f)  toilet pans, and seats and covers for toilet pans;

(g)  appliances for sterilising or disinfecting toilet pans and seats;

(h)  sanitary cisterns, and water storage tanks for sewerage systems;

(i)  chemical sanitary units, and tanks, pumps and barrels of a kind ordinarily used in chemical sanitary systems;

(j)  wash troughs, and stands and pedestals for wash troughs;

(k)  sinks, sink tops, draining boards and combination sinks and drainers.

5(2) 

Septic tanks, and filter tanks and distributing chambers of a kind ordinarily used in septic tank installations.

5(3) 

Goods marketed principally as parts for goods covered by subitem (1) or (2).

5(4) 

Chains and plugs for goods covered by subitem (1) or (2).

ITEM 6: [Water heaters, storage tanks, filters etc.]  

6(1) 

Water heating and hot water storage equipment of a kind ordinarily installed as fixtures in domestic premises.

6(2) 

Appliances or equipment for softening, filtering, de-salting or sterilising water, if they are of a kind ordinarily installed as fixtures.

6(3) 

Subitems (1) and (2) do not cover goods of a kind ordinarily installed in connection with swimming pools or spa baths.

6(4) 

Goods marketed principally as:

(a)  parts for goods covered by subitem (1) or (2); or

(b)  materials for use in operating goods covered by subitem (1) or (2).

6(5) 

Stands and drip trays marketed principally for use in connection with goods covered by subitem (1) or (2).

ITEM 7: [Bathroom fittings and sanitary ware]  

7(1) 

Bathroom fittings, and sanitary ware, of a kind ordinarily installed as fixtures in houses or other buildings, but not including spa baths.

7(2) 

Goods marketed principally as parts for goods covered by subitem (1).

7(3) 

Chains and plugs for goods covered by subitem (1).

ITEM 8: [Movable toilets etc.]  

8(1) 

Movable toilet pans and chemical sanitary units.

8(2) 

Seats and covers for movable toilet pans or chemical sanitary units.

8(3) 

Goods ordinarily used for sealing movable toilet pans.

8(4) 

Movable toilet seats for children.

8(5) 

Goods marketed principally as parts for goods covered by subitems (1) to (4).

ITEM 9: [Toilet cleaners, deodorisers etc.]  

Chemicals and other materials or preparations marketed principally for use in, or in operating, septic tank installations, chemical sanitary systems or movable toilet pans.

ITEM 10: [Maps, atlases, globes etc.]  

10(1) 

Maps, but not including advertising matter.

10(2) 

Geographical, topographical and astronomical globes.

10(3) 

Books that consist principally of maps, but not including books marketed principally for use in schools, colleges or universities.

10(4) 

In this Item:

``advertising matter'' includes matter that is published in order to advertise any business or products of the publisher or of the person or persons for whom the matter is published or to be published;

``maps'' includes road maps, tourist maps and navigators' charts.

ITEM 11: [Confectionery, savoury snacks, biscuits etc.]  

Goods that are excluded from exemption Item 68 because of paragraph (b), (c), (d), (e), (f) or (g) of section 14.

ITEM 12: [Flavoured milk etc.]  

12(1) 

Flavoured beverages, if 90% or more of the beverage is:

(a)  milk (including skim milk);

(b)  milk powder (including skim milk powder);

(c)  whey, whey powder or whey paste;

(d)  a combination of the above.

12(2) 

Flavoured beverages that consist principally of soy milk or rice milk.

ITEM 13: [Fruit and vegetable juices etc.]  

13(1) 

Concentrates for making non-alcoholic beverages, if the concentrates consist of at least 25% by volume of juices of fruits.

13(2) 

Cordials for making non-alcoholic beverages, and preparations for use in flavouring foods, if the cordials or preparations consist of at least 25% by volume of:

(a)  juices of fruits;

(b)  a mixture of water and concentrates of juices of fruits, being a mixture whose strength is equal to or greater than the natural strength of the juices;

(c)  a combination of juices covered by paragraph (a) and a mixture covered by paragraph (b).

13(3) 

Non-alcoholic non-carbonated beverages, if they consist of at least 25% by volume of juices of fruits or vegetables.

13(4) 

Non-alcoholic carbonated beverages, if they consist wholly of juices of fruits or vegetables.

13(5) 

In this Item:

``vegetables'' includes herbage.

ITEM 14  (Omitted by No 155 of 1994)

ITEM 15: [Low-alcohol wine, cider etc]  

15(1) 

The following beverages, unless they contain more than 1.15% by volume of ethyl alcohol:

(a)  wine;

(b)  cider;

(c)  beverages similar to wine or cider;

(d)  mead, perry, sake and other similar fermented beverages.

15(2) 

This Item does not cover:

(a)  beer;

(b)  spirits, liqueurs or spirituous liquors;

(c)  beverages that contain beer, spirits (other than spirits for fortifying wine or other beverages), liqueurs or spirituous liquors.

15(3) 

For the purposes of this Item, the volume of ethyl alcohol in goods is to be measured at 20°C and is to be calculated on the basis that the specific gravity of ethyl alcohol is 0.79067 (at 20°C in a vacuum).

15(4) 

In this Item, ``beer'' means any fermented liquor (whether or not the liquor contains sugar, glucose or any other substance) that:

(a)  is brewed from a mash (whether or not the mash contains malt); and

(b)  contains hops (including any substance prepared from hops) or other bitters.