SCHEDULE 5
GOODS TAXED AT 32%
CCH Note:
Heading modified by Act Nos 43 and 48 to 53 of
1993, applicable to dealings with dealings with goods on or after 1 July
1995, by substituting ``Goods taxed at 32%'' for ``Goods taxed at 31%''.
Heading modified by Act Nos 43 and 48 to 53 of 1993, applicable to
dealings with goods on or after 18 August 1993, by substituting ``Goods taxed
at 31%'' for ``Goods taxed at 30%''.
The unmodified heading to Sch 5 as originally enacted reads as follows:
GOODS TAXED AT 30%.
CCH Note:
Table of contents modified by Act Nos 43 and 48 to 53
of 1993, applicable to dealings with goods on or after 18 August 1993, by
omitting item 1.
Table of contents modified by Act Nos 43 and 48 to 53 of 1993,
applicable to dealings with goods on or after 18 August 1993 and before 21
October 1993, by inserting item 15.
ITEM 1: [Luxury motor cars]
CCH Note:
Omitted by modifying Act Nos 43 and 48 to 53
of 1993.
1(1)
Motor cars or station wagons (including those known as four-wheel
drive vehicles), if the taxable value of the taxable dealing concerned is
more than 67.1% of the motor vehicle depreciation limit that applies under
section 57AF of the Income Tax Assessment Act
1936 for the financial year in which the taxable dealing
happens.
1(2)
This Item does not cover motor vehicles that are specially fitted out
for transporting disabled persons seated in wheel chairs unless the motor
vehicles are described in subitem (1) of exemption Item 96 or 97.
CCH Note:
Item 1 modified by Act Nos 48 to 50 of 1993,
s 5 and Sch, applicable to dealings with goods on or after 18 August 1993, by
omitting the item.
ITEM 2: [Fur skins etc]
2(1)
The following goods, if they consist principally of fur skins:
(a)
clothes for human wear;
(b)
rugs (other than floor rugs or mats);
(c)
fur trimmings.
2(2)
Fur skins, or parts of fur skins, that are tanned, dressed or
otherwise processed, but not including fur skins or parts that are marketed
principally as floor rugs or mats.
2(3)
In this Item,
``fur skins''
includes any skin with fur or
hair attached.
ITEM 3: [Jewellery, precious stones etc]
3(1)
Jewellery, imitation jewellery and personal adornments.
3(2)
Precious stones and semi-precious stones, pearls (including cultured
pearls, reconstructed pearls and synthetic pearls), imitation, reconstructed
or synthetic stones.
3(3)
This Item does not cover goods of a kind ordinarily used as parts for
clothes for human wear.
ITEM 4: [Tie pins, cuff links etc]
(Omitted by No 57 of 1999)
History
Item 4 omitted by No 57 of 1999, s 3 and Sch 1 item 4, effective 8 July 1999. Item 4 formerly read:
ITEM 4: [Tie pins, cuff links etc]
Studs, sleeve links, tie pins, tie chains, tie clips, collar pins, gold
or silver safety pins and chains for those pins.
ITEM 5: [Goods made of precious metals etc]
(Omitted by No 57 of 1999)
History
Item 5 omitted by No 57 of 1999, s 3 and Sch 1 item 4, effective 8 July 1999. Item 5 formerly read:
ITEM 5: [Goods made of precious metals etc]
5(1)
Goods consisting principally of a precious metal or precious metals,
but not including:
(a)
coins or ingots;
(b)
granulated gold, gold wire, gold leaf or similar materials of other
precious metals.
5(2)
Plated ware plated with precious metal (other than silver).
5(3)
Goods made of rolled gold.
5(4)
Gold-filled goods.
5(5)
Subitems (2) to (4) do not apply to:
(a)
knives, forks, spoons or other cutlery;
(b)
cutlery sharpeners;
(c)
scissors;
(d)
school or university badges, or badges that indicate that a person is
a member of a particular organisation or association.
ITEM 6: [Watches etc]
(Omitted by No 57 of 1999)
History
Item 6 omitted by No 57 of 1999, s 3 and Sch 1 item 4, effective 8 July 1999. Item 6 formerly read:
ITEM 6: [Watches etc]
6(1)
Watches.
6(2)
Goods marketed principally as movements or parts for watches.
6(3)
Watch chains and watch bands.
6(4)
Straps and clasps for wristwatches.
ITEM 7: [Clocks etc]
(Omitted by No 57 of 1999)
History
Item 7 omitted by No 57 of 1999, s 3 and Sch 1 item 4, effective 8 July 1999. Item 7 formerly read:
ITEM 7: [Clocks etc]
7(1)
Clocks, but not including time-recording apparatus, or clock systems,
of a kind ordinarily used for business or industrial purposes.
7(2)
Goods marketed principally as movements, parts or keys for clocks
covered by subitem (1).
ITEM 8: [Binoculars etc]
(Omitted by No 57 of 1999)
History
Item 8 omitted by No 57 of 1999, s 3 and Sch 1 item 4, effective 8 July 1999. Item 8 formerly read:
ITEM 8: [Binoculars etc]
Binoculars and opera glasses, and cases for those goods.
ITEM 9: [Cameras etc]
(Omitted by No 57 of 1999)
History
Item 9 omitted by No 57 of 1999, s 3 and Sch 1 item 4, effective 8 July 1999. Item 9 formerly read:
ITEM 9: [Cameras etc]
9(1)
Cameras (including cinematograph and stereo cameras), automatic photo
booths and other equipment for taking photographs, but not including cameras
or equipment of a kind ordinarily used in reproducing documents, drawings and
plans.
9(2)
Goods marketed principally as parts or accessories for goods covered
by subitem (1).
ITEM 10: [Photographic enlargers etc]
(Omitted by No 57 of 1999)
History
Item 10 omitted by No 57 of 1999, s 3 and Sch 1 item 4, effective 8 July 1999. Item 10 formerly read:
ITEM 10: [Photographic enlargers etc]
10(1)
Photographic enlarging and reducing apparatus, but not including
apparatus of a kind ordinarily used in reproducing documents, drawings and
plans.
10(2)
Goods marketed principally as parts or accessories for goods covered
by subitem (1).
ITEM 11: [Projection and viewing equipment]
(Omitted by No 57 of 1999)
History
Item 11 omitted by No 57 of 1999, s 3 and Sch 1 item 4, effective 8 July 1999. Item 11 formerly read:
ITEM 11: [Projection and viewing equipment]
11(1)
Appliances of a kind ordinarily used for the projection of
cinematograph films, film strips or photographic slides.
11(2)
Screens of a kind ordinarily used in connection with appliances covered
by subitem (1).
11(3)
Appliances of a kind ordinarily used for viewing film strips or
photographic slides.
11(4)
Subitems (1) to (3) do not apply to appliances or screens of a kind
ordinarily used for business or industrial purposes.
11(5)
Goods marketed principally as parts or accessories for goods covered
by subitem (1), (2) or (3).
ITEM 12: [Tape recorders, video recorders, video cameras, radios, televisions etc]
(Omitted by No 57 of 1999)
History
Item 12 omitted by No 57 of 1999, s 3 and Sch 1 item 4, effective 8 July 1999. Item 12 formerly read:
ITEM 12: [Tape recorders, video recorders, video cameras, radios, televisions etc]
12(1)
Appliances of a kind ordinarily used for one or more sound/vision
functions, but not including:
(a)
office dictation machines, and other appliances of a kind ordinarily
used for recording speech, or recording and reproducing speech;
(b)
radio receivers of a kind ordinarily used in conducting public
commercial telecommunications services;
(c)
appliances of a kind ordinarily used in, or in connection with,
conducting television services authorised by or under the
Broadcasting Act 1942.
12(2)
Goods of a kind marketed principally as components of, or auxiliaries
to:
(a)
appliances covered by subitem (1); or
(b)
systems of a kind ordinarily used for one or more sound/vision
functions.
12(3)
Goods that incorporate one or more sound/vision components. This
subitem does not apply if the taxable value of the taxable dealing concerned
is at least double the amount that it would have been if it had been a
dealing only with those components.
12(4)
Goods (other than batteries) marketed principally as parts or
accessories for goods covered by subitems (1) to (3).
12(5)
In this Item:
`sound/vision component'
means any component of goods that (either of itself or with the aid
of other components) allows the goods to be used for a sound/ vision
function;
`sound/vision function'
means any of the following:
(a)
receiving radio programs;
(b)
receiving television programs;
(c)
recording sound on tapes;
(d)
reproducing sound from records, tapes or compact discs or other audio
discs;
(e)
recording on video tapes or video discs;
(f)
reproducing from video tapes or video discs.
ITEM 13: [Picture tubes for televisions]
(Omitted by No 57 of 1999)
History
Item 13 omitted by No 57 of 1999, s 3 and Sch 1 item 4, effective 8 July 1999. Item 13 formerly read:
ITEM 13: [Picture tubes for televisions]
Cathode ray tubes of a kind ordinarily used in television receivers.
ITEM 14: [Slot machines for gambling and amusement]
(Omitted by No 57 of 1999)
History
Item 14 omitted by No 57 of 1999, s 3 and Sch 1 item 4, effective 8 July 1999. Item 14 formerly read:
ITEM 14: [Slot machines for gambling and amusement]
14(1)
Goods of a kind ordinarily used for gambling, entertainment or
amusement, if the operation of the goods is designed to depend on the
insertion of money or tokens in the goods or in other connected or associated
goods.
14(2)
Coin or token operated goods of a kind ordinarily used while connected
to, or associated with, goods covered by subitem (1).
14(3)
Goods marketed principally as parts or accessories for goods covered
by subitem (1) or (2).
ITEM 15:
Temporary modification of Sch 5
CCH Note:
Sch 5 modified by Act Nos 51 to 53 of 1993
by inserting item 15, applicable to dealings with goods on or after 18
August 1993 and before 21 October 1993. Item 15 formerly read:
Item 15: [Wine, cider etc]
15(1)
The following beverages, if 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.
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