Taxation Laws Amendment Act (No. 3) 1993 (118 of 1993)

Part 9   AMENDMENT OF THE SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992

144   Schedule 1

Schedule 1 to the Principal Act is amended:

(a) by inserting after Item 144 of the Table of Contents the following Item:
        

"144A. Exempt child care bodies";

(b) by inserting after Item 163 in the Table of Contents the following Item:
        

"163A. RSPCA";

(c) by inserting after Item 144 the following Item:
        

"Item 144A: (Exempt child care bodies)

Goods for use by an exempt child care body if the goods are for use by the body mainly:

(a) if the body is covered by subsection 3B(1)-in providing one or more of the kinds of child care covered by that subsection; or

(b) if the body is covered by subsection 3B(3)-in organising, supporting and monitoring the provision of family day care.";

(d) by inserting after Item 163 the following Item:
        

"Item 163A:(RSPCA)

Goods for use by a society mentioned in any of items 4.2.6 to 4.2.14 (inclusive) of table 4 in subsection 78(4) of the Income Tax Assessment Act 1936 mainly in carrying out activities, other than commercial activities, associated with the inspectorial functions of the organisation or the operation of animal shelters by the organisation.".