Sales Tax (Exemptions and Classifications) Act 1935 (Cth)

Sales Tax (Exemptions and Classifications) Act 1935

Act No. 60 of 1935 as amended

[Note: This Act was repealed by Act No. 101 of 2006 on 14 September 2006

For transitional and application provisions see Act No. 101, 2006, Schedule 6 (items 5–11)]

This compilation was prepared on 10 December 2004

taking into account amendments up to Act No. 224 of 1992

The text of any of those amendments not in force

on that date is appended in the Notes section

The operation of amendments that have been incorporated may be

affected by application provisions that are set out in the Notes section

Prepared by the Office of Legislative Drafting and Publishing,

Attorney‑General’s Department, Canberra

Contents

An Act relating to exemptions from, and classifications of goods for the purposes of, Sales Tax

1Short title [see Note 1]

This Act may be cited as the Sales Tax (Exemptions and Classifications) Act 1935.

2Definitions

In this Act, unless the contrary intention appears:
airport shop goods has the same meaning as in the Customs Act 1901.
inwards duty free shop and relevant traveller have the same meanings as in section 96B of the Customs Act 1901.
Sales Tax Assessment Act means any Act, as in force for the time being, relating to the imposition, assessment and collection of a tax upon the sale value of goods.
the Customs Tariff means the Customs Tariff Act 1987 as amended by any Act, and as proposed to be amended by Customs Tariff Proposals introduced into the House of Representatives.
the Excise Tariff means the Excise Tariff 1921-1956 as amended by any Act, and as proposed to be amended by Excise Tariff Proposals introduced into the House of Representatives.

3Interpretation

(1)
Any expression used in this Act shall, unless the contrary intention appears, have the same meaning as in the relevant Sales Tax Assessment Act.
(2)
The heading to any Schedule or to any Division in any Schedule shall not be read as affecting the interpretation of that Schedule or of any item in that Schedule.
(3)
Any reference in the second column of the First Schedule to the numbers 1, 2, 3, 4, 5, 6, 7, 8, 9 or 11 shall be read respectively as a reference to the:
Sales Tax Assessment Act (No. 1) 1930;
Sales Tax Assessment Act (No. 2) 1930;
Sales Tax Assessment Act (No. 3) 1930;
Sales Tax Assessment Act (No. 4) 1930;
Sales Tax Assessment Act (No. 5) 1930;
Sales Tax Assessment Act (No. 6) 1930;
Sales Tax Assessment Act (No. 7) 1930;
Sales Tax Assessment Act (No. 8) 1930;
Sales Tax Assessment Act (No. 9) 1930; or
Sales Tax Assessment Act (No. 11) 1985.
(4)
Any reference in the second column of the First Schedule to two numbers which are connected by the word “to” shall be read as including a reference to each of the numbers intervening between those two numbers.
(5)
Where any reference which, by subsection (3) of this section, is to be read as a reference to the Sales Tax Assessment Act (No. 9) 1930-1935, appears in the second column of the First Schedule goods covered by the item or subitem opposite that reference shall, for the purposes of the exemption of the sale value of those goods from sales tax under that Act, include goods which have gone into use or consumption in Australia.
(6)
A reference in the First Schedule or Third Schedule to beer is a reference to any fermented liquor (whether or not the liquor contains sugars or glucose or another 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.
(7)
The volume of alcohol contained in goods shall, for the purposes of the First and Third Schedules, be taken to be the volume of ethyl alcohol that would be the volume of that alcohol if the alcohol were measured at a temperature of 20°C, and a calculation made for the purpose of ascertaining the volume of alcohol by reference to the specific gravity of alcohol shall be made on the basis that, at a temperature of 20°C and in vacuum, the specific gravity of alcohol in relation to water is 0.79067.
(8)
Where:
(a)
disregarding:
(i)
this subsection; and
(ii)
subsection 3(15) of the Sales Tax Assessment Act (No. 1) 1930 (including in its application in accordance with any of the other Sales Tax Assessment Acts);
goods (in this subsection called the item 51/54 goods) are covered by item 51 or 54 in the first Schedule to this Act; and
(b)
any one or more of the following subparagraphs applies to any part (in this subsection called the insert) of the item 51/54 goods:
(i)
it has a different sheet size than most of the remainder of the goods;
(ii)
it is printed by a different process than most of the remainder of the goods;
(iii)
it consists of different paper or other material than most of the remainder of the goods;
(iv)
it is inserted separately into the remainder of the goods after they have been made; and
(c)
if the item 51/54 goods are a magazine or similar publication (other than a newspaper)—the insert is not a detachable part that is attached by perforation, or glued, sewn or stapled, to the remainder of the goods; and
(d)
if the item 51/54 goods are a newspaper—the insert is not a news, sport, entertainment, travel, leisure or similar section (other than an advertising section);
then, for the purposes of this Act, the insert is taken not to be, and never to have been, part of the item 51/54 goods, but to be, and always to have been, separate goods.

4General administration of Act

The Commissioner has the general administration of this Act.

5Exemptions

(1)
Notwithstanding anything contained in any Sales Tax Assessment Act, sales tax shall not, subject to this section, be payable upon the sale value of any goods covered by any item or subitem in the first column of the First Schedule under any Act specified in the second column of that Schedule opposite that item or subitem.
(2)
Where, in the second column of the First Schedule reference is made, opposite an item or subitem in the first column of that Schedule, to the Sales Tax Assessment Act (No. 9) 1930-1935 and to any one or more of the following Acts:
Sales Tax Assessment Act (No. 1) 1930-1935;
Sales Tax Assessment Act (No. 2) 1930-1935;
Sales Tax Assessment Act (No. 3) 1930-1935;
Sales Tax Assessment Act (No. 4) 1930-1935;
but to no other Sales Tax Assessment Act, the goods covered by that item or subitem shall not be deemed to include goods which are imported into Australia.
(3)
Where, in the second column of the First Schedule reference is made, opposite an item or subitem in the first column of that Schedule, to the Sales Tax Assessment Act (No. 9) 1930-1935 and to any one or more of the following Acts:
Sales Tax Assessment Act (No. 5) 1930-1935;
Sales Tax Assessment Act (No. 6) 1930-1935;
Sales Tax Assessment Act (No. 7) 1930-1935;
Sales Tax Assessment Act (No. 8) 1930-1935;
but to no other Sales Tax Assessment Act, the goods covered by that item or subitem shall not be deemed to include goods which are manufactured or produced in Australia.

5ALimitation on exemption from sales tax on imported goods for use by Trade Commissioners

(1)
Item 71 in the First Schedule does not apply in respect of goods that are intended for the use of a person referred to in that item where any other goods of the same kind, or of a similar kind, that have been imported into Australia were, at the time when they were entered for home consumption under the Customs Act 1901‑1971, intended for the use of the person and the Minister, by instrument in writing, declares that, in his opinion, the reasonable requirements of the person have adequately been met by the other goods.
(2)
Item 71 in the First Schedule does not apply in respect of goods unless:
(a)
the person for whose use the goods are intended agrees that, if the goods are sold or otherwise disposed of in Australia or in an external Territory within two years after the date of entry of the goods for home consumption under the Customs Act 1901-1971, he will pay to the Commonwealth an amount equal to so much (if any) as the Minister determines of the sales tax that, but for that item, would have been payable in respect of the goods; and
(b)
where the person so entering into an agreement has previously entered into a similar agreement in relation to any other goods and has committed a breach of that last-mentioned agreement—the person complies with such conditions, if any, as the Minister, by instrument in writing, determines (which may include a condition that the person give security, satisfactory to the Minister, that he will comply with the first-mentioned agreement).

5BLimitation on exemption from sales tax on excisable goods for use by Trade Commissioners

(1)
Item 72 in the First Schedule does not apply in respect of goods that are intended for the use of a person referred to in that item where any other goods of the same kind, or of a similar kind, that have been entered for home consumption under an Act relating to duties of excise were, at the time when they were so entered, intended for the use of the person and the Minister, by instrument in writing, declares that, in his opinion, the reasonable requirements of the person have adequately been met by the other goods.
(2)
Item 72 in the First Schedule does not apply in respect of any goods unless:
(a)
the person for whose use the goods are intended agrees that, if the goods are sold or otherwise disposed of in Australia or in an external Territory within two years after the date of entry of the goods for home consumption under an Act relating to duties of excise, he will, unless the Minister otherwise determines, pay to the Commonwealth an amount equal to the sales tax that, but for that item, would have been payable in respect of the goods; and
(b)
where the person so entering into an agreement has previously entered into a similar agreement in relation to any other goods and has committed a breach of that last-mentioned agreement—the person complies with such conditions, if any, as the Minister, by instrument in writing, determines (which may include a condition that the person give security, satisfactory to the Minister, that he will comply with the first-mentioned agreement).

5CLimitation on exemption from sales tax on goods imported by passengers

(1)
If the Collector of Customs requires a passenger to enter into an agreement in respect of any goods referred to in subitem (1) of item 114 in the First Schedule that, in the event of the goods being sold or otherwise disposed of in Australia within two years after the date of entry of the goods for home consumption under the Customs Act 1901-1967, the passenger will pay to the Commonwealth an amount equal to the sales tax that, but for that subitem, would have been payable in respect of the goods, that subitem does not apply in respect of those goods unless the passenger enters into the agreement.
(2)
In this section, the Collector of Customs, in relation to goods imported into Australia, means the Collector of Customs or other principal officer of Customs for the State or Territory into which the goods are imported.

6APre-fabricated buildings

(1)
Notwithstanding anything contained in any Sales Tax Assessment Act, sales tax shall not be payable upon so much of the sale value under any Sales Tax Assessment Act of any pre-fabricated building or pre-fabricated building section which is made of timber, metal, fibro-cement or any other materials or combinations of materials as exceeds the amount which, in the opinion of the Commissioner, would have been the sale value of the taxable goods (if any) incorporated in the building or section if the transaction, act or operation in relation to the sale value of the building or section had been a transaction, act or operation in relation to those taxable goods only.
(2)
In this section:
pre-fabricated building section does not include pre-fabricated duct work or pre-fabricated channelling, being duct work or channelling of a kind used in forced draught ventilating or air conditioning systems.
taxable goods, in relation to a pre-fabricated building or pre-fabricated building section, means goods that, if sold separately, would not be covered by any item in the First Schedule, and, in a case where there are incorporated in the building or building section goods (in this definition referred to as the relevant goods), being:
(a)
duct work or channelling of a kind used in forced draught ventilating or air conditioning systems; or
(b)
fittings, accessories or attachments for duct work or channelling of a kind used in forced draught ventilating or air conditioning systems;
includes the relevant goods.

6AAGoods incorporating tanks

Notwithstanding anything contained in any Sales Tax Assessment Act, sales tax is not payable upon so much of the sale value under any Sales Tax Assessment Act of goods in which are incorporated any tanks as specified in subitem (11) of item 7 in the First Schedule as is equal to the amount which, in the opinion of the Commissioner, would have been the sale value of those tanks under that Act if the transaction, act or operation in relation to which the first-mentioned sale value arose had been a transaction, act or operation in relation to those tanks only.

6ABGoods incorporating solar panels etc.

Notwithstanding anything contained in any Sales Tax Assessment Act, sales tax is not payable upon so much of the sale value under any Sales Tax Assessment Act of goods in which are incorporated goods covered by subitem (1) of item 153 in the First Schedule as is equal to the amount which would have been the sale value of the first-mentioned goods under that Act if the transaction, act or operation in relation to which the first-mentioned sale value arose had been a transaction, act or operation in relation to the second-mentioned goods only.

6ACSales tax not payable on proportion of value of certain goods

Notwithstanding anything contained in any law relating to sales tax, where, under by-laws made for the purposes of item 15 in Part I of Schedule 4 to the Customs Tariff, a proportion only of the value of goods to which that item applies is not liable to duties of Customs, sales tax is not payable on the equivalent proportion of the amount that is the sale value of the goods under the Sales Tax Assessment Act (No. 5) 1930.

6ADGoods incorporating videotex equipment

(1)
Notwithstanding anything contained in any Sales Tax Assessment Act, sales tax is not payable upon so much of the sale value under any Sales Tax Assessment Act of goods in which eligible goods in respect of which item 123A in the First Schedule applies are incorporated as is equal to the amount that, in the opinion of the Commissioner, would have been the sale value of the eligible goods under that Act if the transaction, act or operation in relation to which the first-mentioned sale value arose had been a transaction, act or operation in relation to the eligible goods only.
(2)
Where:
(a)
a sale value arises under any Sales Tax Assessment Act in relation to a transaction, act or operation effected or done in relation to goods:
(i)
being eligible goods (in this subsection referred to as the relevant eligible goods); or
(ii)
incorporating eligible goods (in this subsection also referred to as the relevant eligible goods);
(b)
at the time (in this subsection referred to as the relevant time) when the transaction, act or operation referred to in paragraph (a) is effected or done, the relevant eligible goods are goods for use by an eligible person (in this subsection referred to as the relevant person);
(c)
within the period of 3 years immediately preceding the relevant time:
(i)
a sale value (in this subsection referred to as the relevant sale value) has arisen under any Sales Tax Assessment Act in relation to a transaction, act or operation (other than the treating of goods as stock for sale by retail, or a sale or lease of goods) effected or done in relation to goods:
(A)
being eligible goods (in this subsection referred to as the other eligible goods) other than the relevant eligible goods; or
(B)
incorporating eligible goods (in this subsection also referred to as the other eligible goods) other than the relevant eligible goods; or
(ii)
goods:
(A)
being eligible goods (in this subsection also referred to as the other eligible goods) other than the relevant eligible goods; or
(B)
incorporating eligible goods (in this subsection also referred to as the other eligible goods) other than the relevant eligible goods;
have been sold or leased to the relevant person or to another person for an amount (in this subsection referred to as the relevant amount); and
(d)
by reason that the relevant person was an eligible person and that the other eligible goods were goods for use by the relevant person:
(i)
in a case to which subparagraph (c)(i) applies:
(A)
sales tax was not payable upon the relevant sale value; or
(B)
the amount of sales tax payable upon the relevant sale value was less than the amount of sales tax that would have been so payable if the relevant person had not been an eligible person; or
(ii)
in a case to which subparagraph (c)(ii) applies:
(A)
the relevant amount did not include an amount attributable to an amount of sales tax payable upon a sale value of the other eligible goods, or upon a sale value of the goods incorporating the other eligible goods, as the case may be; or
(B)
in a case where the relevant amount included an amount attributable to an amount of sales tax payable upon a sale value of the other eligible goods, or upon a sale value of the goods incorporating the other eligible goods, as the case may be—the amount so attributable was less than the amount so attributable that might reasonably be expected to have been included in the relevant amount if the relevant person had not been an eligible person;
item 123A in the First Schedule does not apply in respect of the relevant eligible goods unless the Commissioner, being satisfied that, by reason of special circumstances, it is appropriate to do so, otherwise directs by instrument in writing.
(3)
In this section:
eligible goods means goods of a kind referred to in paragraph (a), (b), (c) or (d) of item 123A in the First Schedule, whether or not of a kind used in or in connection with appliances for the reception of television programs.
eligible person means a person of the kind referred to in item 123A in the First Schedule.

6AESales tax not payable on proportion of value of certain motor vehicles for people with disabilities

(1)
In spite of anything contained in any law relating to sales tax, sales tax is not payable upon so much of the sale value under any Sales Tax Assessment Act of goods, being motor vehicles that:
(a)
would have been covered by item 135 of the First Schedule if subitem (2) of that item had not been enacted; or
(b)
would have been covered by item 135A of the First Schedule if subitem (2) of that item had not been enacted;
as is equal to two-thirds of the amount calculated using the formula in subitem 61(2) of the Second Schedule.

6BClassification of goods

(1)
The goods specified in a Schedule other than the First Schedule are so specified for the purposes of the Acts imposing sales tax upon goods so specified.
(2)
For the purposes of the Second and Third Schedules (other than item 18 in the Third Schedule) container, in relation to goods, means any container or inner or outer covering in which those goods are contained, packed or secured, or are to be contained, packed or secured, for sale by retail, but does not include paper bags, wrapping paper, string, lashing, adhesive strips and similar goods which are used to wrap up or secure goods for delivery.

6CSales tax on goods incorporating radios etc.

(1)
For the purposes of any Act imposing sales tax upon goods, item 49 in the Second Schedule applies in respect of goods referred to in that item if, and only if, the relevant amount in relation to those goods exceeds 50% of the sale value of the goods under the Sales Tax Assessment Act that relates to the imposition, assessment and collection of sales tax imposed by that first-mentioned Act.
(2)
The amount that is the relevant amount in relation to goods referred to in item 49 in the Second Schedule is the amount that would have been the sale value, under the appropriate Sales Tax Assessment Act, of the component of those goods which enables, or the components of those goods which enable, the goods to be used as referred to in that item if the transaction, act or operation in relation to which the sale value of the goods arose had been a transaction, act or operation in relation only to that component or those components.

7Regulations

The Governor-General may make regulations, not inconsistent with this Act, prescribing all matters which by this Act are required or permitted to be prescribed, or which are necessary or convenient to be prescribed for carrying out or giving effect to this Act, and, in particular, for prescribing penalties not exceeding a fine of $500 for offences against the regulations.

The Schedules

The First Schedule

1Interpretation

(1)
In this Schedule, unless the contrary intention appears:
agriculture includes viticulture, horticulture, pasturage, apiculture, poultry farming, dairy farming, and other operations connected with the cultivation of the soil, the gathering in of crops and the rearing of livestock.
aids to manufacture means goods for use by a manufacturer in the course of carrying on a business (where that use is exclusively, or primarily and principally, for the purposes of that business), being:
(a)
machinery, implements and apparatus for use exclusively, or primarily and principally:
(i)
in the actual processing or treatment of goods to be used in, wrought into or attached to goods to be manufactured by him;
(ii)
in any processing or treatment by which the goods to which that processing or treatment is applied are used in, wrought into or attached to goods to be manufactured by him;
(iii)
in any processing or treatment for the purpose of bringing goods manufactured by him into, or maintaining those goods in, the form or condition in which they are to be marketed or used by him;
(iv)
in the packaging or placing in containers of goods manufactured by him or the labelling of those goods or of the containers in which those goods are packaged or placed, not being packaging, placing or labelling which is carried out exclusively, or primarily and principally, for purposes connected with the delivery of the manufactured goods;
(v)
in testing or checking the quality or specifications of goods processed or treated by him as specified in subparagraph (i), (ii) or (iii);
(vi)
in the disposal of waste substances resulting from any activity carried out by him as specified in this paragraph, not being an activity carried out by the use of machinery, implements or apparatus expressly excluded from this definition;
(vii)
in the cleansing or sterilizing of bottles, vats or other containers which he uses in the storage or marketing of goods which he processes or treats as specified in subparagraph (i), (ii) or (iii);
(viii)
in the transportation, within premises in which any activity is carried out by him as specified in this paragraph (not being an activity carried out by the use of machinery, implements or apparatus expressly excluded from this definition), of goods in relation to which that activity has been, is, or is to be, carried out;
(ix)
in the storage, within premises in which any activity is carried out by him as specified in this paragraph (not being an activity carried out by the use of machinery, implements or apparatus expressly excluded from this definition) or premises contiguous to any such premises, of goods in relation to which that activity is, or is to be, carried out;
(x)
in operating, applying, cleansing or sterilizing machinery, implements or apparatus (not being machinery, implements or apparatus expressly excluded from this definition) used in any activity carried out by him as specified in this paragraph;
(xi)
tin carrying out scientific research in relation to manufacturing operations conducted by him;
(b)
goods for use as integral parts of machinery, implements or apparatus to be constructed in situ and to be used exclusively, or primarily and principally, as specified in paragraph (a);
(c)
parts for, or materials for use in the repair of, so as to form part of, any of the machinery, implements or apparatus specified in paragraph (a) or (b); or
(d)
goods (other than those specified in paragraph (a) or (b) or those excluded from this definition by paragraph (f) or (k)) for use as specified in paragraph (a);
but does not include the following goods, unless those goods are of a kind ordinarily manufactured by the manufacturer for sale and are for use by him exclusively and directly in carrying out scientific research as specified in subparagraph (a)(xi):
(e)
road vehicles of the kinds ordinarily used for the transport of persons or the transport or delivery of goods;
(f)
goods for use exclusively, or primarily and principally, for or in connection with the preparation or preservation of food or drink (whether for consumption on the premises where it is prepared or preserved or elsewhere) in, or in premises occupied in connection with, hotels, boarding houses, catering establishments, kitchens, restaurants, cafes, milk bars, coffee shops, retail shops, vehicles, other retail outlets, or establishments or outlets similar to those establishments or outlets, not being goods for use by a manufacturer of savoury snacks or a confectioner, baker or pastry-cook exclusively, or primarily and principally, in the manufacture of savoury snacks, confectionery, bread, cakes, biscuits or pastry for sale by wholesale or for placing in stock for sale by retail;
(g)
vending machines or other appliances of a kind used for the sale of goods;
(i)
machinery, implements or apparatus for use in the production of electric current, gases, steam, compressed air or hydraulic power, being production for purposes other than:
(i)
sale by the producer; or
(ii)
use by the producer exclusively, or primarily and principally, in any activity specified in paragraph (a);
(j)
containers, pallets, stillages, spools or other goods for use by the manufacturer in the storage or delivery of his products, or materials or parts for the construction in situ of any containers for use in such storage;
(k)
goods for use in connection with the manufacture for sale of goods, if the first-mentioned goods are to be sold to the purchaser of the goods to be so manufactured, except where the goods to be so manufactured:
(i)
are covered by an item in this Schedule; or
(ii)
are to be sold by the manufacturer to a person who quotes his certificate of registration in respect of the purchase of those goods and who furnishes to the manufacturer a certificate in writing that the first‑mentioned goods are not for resale to a person to whom the goods to be so manufactured are also to be sold;
(m)
parts for any goods expressly excluded from this definition;
(o)
goods for use exclusively, or primarily and principally, in:
(i)
the copying or reproduction of a computer program, whether with or without related information and whether in the same material form or in a different material form; or
(ii)
the conversion of a computer program to another language, code or notation;
so as to embody the computer program (not being the embodying of the program in a microchip) in goods;
(p)
author/secretary equipment.
ancillary activity, in relation to an activity (in this definition called the core activity) of a person (in this definition called the first person), means any of the following activities of the first person:
(a)
the scheduling, sequencing, monitoring, controlling or costing of the core activity;
(b)
the ordering, storage, handling, monitoring, controlling or costing of goods used, or for use, mainly in carrying out the core activity;
(c)
training a person, or preparing materials for training a person, where the training is mainly for the purpose of developing, improving or maintaining the person’s skills in performing the core activity, and the person:
(i)
is the first person; or
(ii)
performs, or is likely to perform, the core activity as an employee of the first person; or
(iii)
otherwise performs, or is likely to perform, the core activity on the first person’s behalf;
(d)
the repair or maintenance of goods used, or for use, mainly in carrying out the core activity;
(e)
a supporting activity in relation to the core activity;
(f)
the scheduling, sequencing, monitoring, controlling or costing of one or more activities covered by any of paragraphs (a) to (e);
(g)
the ordering, storage, handling, monitoring, controlling or costing of goods used, or for use, mainly in carrying out one or more activities covered by any of paragraphs (a) to (e);
(h)
training a person, or preparing materials for training a person, where the training is mainly for the purpose of developing, improving or maintaining the person’s skills in performing one or more activities covered by any of paragraphs (a) to (e), and the person:
(i)
is the first person; or
(ii)
performs, or is likely to perform, that activity or those activities as an employee of the first person; or
(iii)
otherwise performs, or is likely to perform, that activity or those activities on the first person’s behalf;
(i)
the repair or maintenance of goods used, or for use, mainly in carrying out one or more activities covered by any of paragraphs (a) to (e);
(j)
a supporting activity in relation to one or more activities covered by any of paragraphs (a) to (e).
architectural/structural design equipment means goods that are mainly for use in connection with the preparation of documentation for:
(a)
the construction of buildings or other structures; or
(b)
the carrying out of civil engineering works.
audio-visual production equipment means goods that are mainly for use in making, altering or reproducing a cinematograph film or a sound recording by the maker, or any of the makers, of the film or sound recording, as the case may be.
author, in relation to an original literary, dramatic, musical or artistic work (within the meaning of the Copyright Act 1968), has the same meaning as in that Act.
author/secretary equipment means goods where all of the following conditions are satisfied:
(a)
the goods are mainly for use in connection with the manufacture of printed matter;
(b)
the goods are mainly for use in any or all of the following:
(i)
making, altering or reproducing eligible original literary, dramatic, musical or artistic works by the author, or any of the authors, of those works;
(ii)
performing the functions of a secretary;
(iii)
performing, in relation to images other than text, functions similar or analogous to the functions performed by a secretary in relation to text;
(iv)
performing the functions of a general journalist;
(c)
the goods are not covered by subclause 2(4).
auxiliaries to aids to manufacture means goods for use by a manufacturer exclusively, or primarily and principally:
(a)
in the processing or treatment of goods to be used by him as aids to manufacture;
(b)
in the disposal of waste substances resulting from any activity carried out by him as specified in this definition, not being waste substances resulting from the use of goods which are expressly excluded from this definition;
(c)
in the transportation, within premises in which they are to be used by him as specified in this paragraph, of goods:
(i)
to be used by him as aids to manufacture; or
(ii)
to be used by him exclusively, or primarily and principally, in any activity as specified in this definition, not being an activity involving the use of goods which are expressly excluded from this definition;
(d)
in the storage, within premises in which they are to be used by him as specified in this paragraph or premises contiguous to such premises, of goods:
(i)
to be used by him as aids to manufacture; or
(ii)
to be used by him exclusively, or primarily and principally, in any activity as specified in this definition, not being an activity involving the use of goods which are expressly excluded from this definition;
(e)
in the cleansing or sterilizing of bottles, vats or other containers for use in the storage of goods:
(i)
to be used by him as aids to manufacture; or
(ii)
to be used by him exclusively, or primarily and principally, in any activity as specified in this definition;
(f)
in operating, applying, cleansing or sterilizing machinery, implements or apparatus (not being machinery, implements or apparatus which is expressly excluded from this definition) used exclusively, or primarily and principally, in any activity carried out by him as specified in this definition;
(g)
as integral parts in the construction in situ or repair of machinery, implements or apparatus (not being machinery, implements or apparatus which is expressly excluded from this definition) to be used by him exclusively, or primarily and principally, in any activity as specified in this definition;
but does not include goods which are of any of the kinds expressly excluded from the definition of aids to manufacture.
biscuits includes:
(a)
cookies, crackers, pretzels, cones or wafers; or
(b)
goods consisting principally of biscuits or of goods falling within paragraph (a);
but does not include:
(c)
breakfast food consisting wholly or principally of compressed, rolled or flattened cereal;
(d)
rusks for infants or invalids, or crispbread; or
(e)
goods consisting principally of goods falling within paragraph (d).
confectionery includes:
(a)
goods marketed as confectionery or consisting principally of confectionery;
(b)
popcorn;
(c)
confectionery novelties;
(ca)
goods known either as muesli bars or health food bars, and similar foodstuffs;
(d)
crystallised fruit, glacé fruit or drained fruit;
(e)
crystallised ginger or preserved ginger; or
(f)
edible cake decorations;
but does not include candied peel.
container means:
(a)
the inner or outer coverings in which goods are packed or secured, or are to be packed or secured, in the ordinary course of business (including inside linings and inside packing materials); or
(b)
goods ordinarily used to secure or seal, or to describe the contents of, coverings to which paragraph (a) applies, being goods forming part of the completed coverings;
and includes can keys, glass droppers and other goods that:
(c)
are accessories of coverings or goods to which paragraph (a) or (b) applies or of goods marketed in such coverings;
(d)
are attached to or form part of the inner coverings, or are contained in the outer coverings, of the goods so marketed; and
(e)
are sold with those goods for one inclusive price.
domestic or staff amenities means:
(a)
residential accommodation; or
(b)
recreational or similar facilities; or
(c)
facilities for the provision of meals; or
(d)
washrooms, toilets or similar facilities; or
(e)
retail shops or similar facilities; or
(f)
amenities provided directly in connection with such accommodation or facilities (including, for example, the provision of water, light, power, access or communications).
eligible business goods has the meaning given by clause 3.
eligible computer equipment has the meaning given by clause 2.
eligible original literary, dramatic, musical or artistic work means an original literary, dramatic, musical or artistic work (within the meaning of the Copyright Act 1968), but does not include any of the following:
(a)
works where the work is an original work wholly or principally because of features of layout;
(b)
works where the author was performing the functions of a subeditor in relation to the work of another person;
(c)
works prescribed by the regulations.
eligible print finalisation activities, in relation to a person, means the finalisation of text or other images where all of the following conditions are satisfied:
(a)
the finalisation is mainly for the purpose of bringing the text or images into the final form necessary:
(i)
to make:
(A)
a bromide; or
(B)
a printing plate; or
(C)
a similar thing; or
(ii)
to give electronic instructions to a printing machine;
for use in the production of printed matter manufactured by the person or another person;
(b)
if the text or images embody an eligible original literary, dramatic, musical or artistic work—the finalisation is not carried out by the author, or any of the authors, of the work;
(c)
the finalisation is not carried out by a person performing;
(i)
in the case of text—the functions of a secretary; or
(ii)
in the case of other images—functions that are similar or analogous to the functions performed by a secretary in relation to text;
(d)
the finalisation is not carried out by a person performing the functions of a general journalist.
eligible products, in relation to a person, means:
(a)
if the person is the manufacturer of goods—those goods; or
(b)
if the person is covered by paragraph (b) of the definition of goods producer—goods manufactured by the person; or
(c)
if the person is covered by paragraph (c) of the definition of goods producer—goods to which the person applies the process or treatment concerned; or
(d)
if the person is a minerals producer or explorer or a primary producer—goods produced or manufactured by the person.
finalisation, in relation to text or images, means editing, formatting, typesetting or similar activities.
general journalist means a journalist other than a journalist performing the functions of a subeditor in relation to the work of another person.
general purpose road vehicle means a road vehicle of a kind ordinarily used for the transport of persons or the transport or delivery of goods.
goods producer means a person who:
(a)
is a manufacturer; or
(b)
manufactures goods but, because of the definition of Manufacturer in subsection 3(1) of the Sales Tax Assessment Act (No. 1) 1930, is deemed not to be the manufacturer of the goods; or
(c)
applies a process or treatment to goods as specified in subparagraph (a)(iii) of the definition of Wholesale Merchant in that subsection; or
(d)
is a minerals producer or explorer; or
(e)
is a primary producer.
goods to be used in, wrought into or attached to goods to be manufactured means goods to be so used or dealt with that those goods, or some essential element thereof, will form an integral part of the goods to be manufactured, and will remain in those goods as an element essential to the goods in their completely manufactured condition.
item of computer equipment includes any of the following items:
(a)
a central processing unit or other processing device;
(b)
a storage device, including any of the following:
(i)
a disk, diskette or tape drive;
(ii)
a mass storage device;
(iii)
a data module;
(iv)
a similar device;
(c)
an input/output device, including any of the following:
(i)
a visual display terminal;
(ii)
a keyboard;
(iii)
a printer;
(iv)
a plotter;
(v)
a scanner;
(vi)
a magnetic, optical or card reader;
(vii)
a mouse;
(viii)
a light-pen;
(ix)
a digitiser tablet;
(x)
a tape punch;
(xi)
a similar device;
(d)
any of the following devices:
(i)
an analogue-to-digital converter;
(ii)
a modem;
(iii)
a multiplexer;
(iv)
an adaptor;
(v)
a controller for input/output devices;
(vi)
a similar device;
(e)
a device prescribed by the regulations;
(f)
a combination of devices that:
(i)
includes any of the above devices; and
(ii)
is contained in the same housing;
(g)
cables for use with any of the above items;
but does not include any of the following:
(m)
a device that forms part of the infrastructure of a telecommunications network;
(n)
a device prescribed by the regulations.
livestock does not include animals kept as domestic pets.
lubricants means oils, greases and other preparations:
(a)
of a kind sold exclusively or principally as;
(b)
put up for sale as; or
(c)
for use as;
lubricants of machinery (including vehicles), implements or apparatus.
mainly means to the extent of more than 50%.
minerals producer or explorer means a person who carries on a business of carrying out:
(a)
mining operations (including exploration or prospecting); or
(b)
petroleum mining operations (including exploration or prospecting); or
(c)
quarrying operations (including exploration or prospecting).
n.e.i. means not covered by any other item or subitem in this Schedule or by any item or subitem in any other Schedule to this Act.
parts, in relation to road vehicles, includes bodies for those road vehicles (including insulated bodies, tank bodies and other bodies designed for the transport or delivery of goods of particular kinds), underbody hoists and other equipment or apparatus of a kind ordinarily fitted to road vehicles, being equipment or apparatus used in connection with the transport or delivery of goods by those road vehicles.
primary producer means a person who carries on a business of carrying out primary production operations.
primary production operations means:

(a)
agricultural operations; or
(b)
operations involved in maintaining animals reared for the production of food, fibres, skins, fur or feathers, or for use in the farming of land, for the purpose of selling the animals or their bodily produce, including natural increase; or
(c)
forest operations; or
(d)
fishing operations; or
(e)
pearling operations.
production, in the definition of eligible products and in clauses 3 to 14, means production of goods by carrying out:
(a)
primary production operations; or
(b)
mining operations; or
(c)
petroleum mining operations; or
(d)
quarrying operations;
whether or not that production constitutes manufacture of the goods.
savoury snacks means:
(a)
goods, being:
(i)
potato crisps, sticks or straws, corn crisps or chips, bacon or pork crackling, prawn chips, or seeds or nuts that have been shelled or have been processed or treated by salting, spicing, smoking or roasting or in any other manner; or
(ii)
any similar product, whether or not consisting wholly or partly of any vegetable, cereal, herb, fruit, meat, seafood or dairy product or extract thereof and whether or not artificially flavoured;
that are:
(iii)
of a kind sold exclusively or principally; or
(iv)
put up for sale;
as food for human consumption without requiring processing or treatment; or
(b)
goods consisting principally of any one or more of the goods referred to in paragraph (a);
but does not include:
(c)
goods marketed exclusively or principally as ingredients of food for human consumption or as goods to be mixed with or added to food for human consumption; or
(d)
nuts or seeds that have not been processed or treated by salting, spicing, smoking or roasting or in any similar manner, being nuts or seeds of a kind used exclusively or principally as ingredients of food for human consumption or as goods mixed with or added to food for human consumption.
software-generation equipment means goods where all of the following conditions are satisfied:
(a)
the goods are mainly for use in making, altering or reproducing eligible original literary works, being computer programs, by the author, or any of the authors, of those works;
(b)
the goods are not mainly for use in connection with the embodying of the program concerned in a microchip;
(c)
the goods are not covered by paragraph (2)(b) of clause 2 by virtue of subparagraph (v) or (vi) of that paragraph.
supporting activity, in relation to an activity (in this definition called the key activity), means an activity:
(a)
undertaken mainly for one or more of the following purposes:
(i)
the provision of access to a building, or to a part of a building, being a building or part that is used, or for use, mainly in carrying out the key activity;
(ii)
lighting for the purpose of carrying out the key activity;
(iii)
the control of the temperature in an area used, or for use, mainly in carrying out the key activity;
(iv)
the covering of floors or windows in an area used, or for use, mainly in carrying out the key activity;
(v)
the monitoring or control of pollution resulting from carrying out the key activity;
(vi)
the disposal of waste products resulting from carrying out the key activity;
(vii)
the production, supply or regulation of power (including electricity, gas, compressed air or hydraulic power) for use in carrying out the key activity;
(viii)
transporting people (otherwise than by air or sea), within an area used, or for use, mainly in carrying out the key activity, for the purpose of assisting those people to carry out the key activity;
(ix)
the monitoring of the weather for a purpose related to carrying out the key activity;
(x)
the prevention of accidents:
(A)
involving persons carrying out the key activity; and
(B)
occurring in an area used, or for use, mainly in carrying out the key activity;
(xi)
the treatment of injuries in an area used, or for use, mainly in carrying out the key activity, where:
(A)
the person injured was carrying out the key activity; and
(B)
the injury occurred in such an area;
(xii)
preventing people who are carrying out the key activity from being injured while in an area used mainly in carrying out the key activity;
(xiii)
the prevention, detection or extinguishing of fires in an area used, or for use, mainly in carrying out the key activity;
(xiv)
the cleaning, including decontamination, of an area used, or for use, mainly in carrying out the key activity;
(xv)
the security of an area used, or for use, mainly in carrying out the key activity;
(xvi) the supply or regulation of water for use mainly in carrying out the key activity;
(xvii)
communication for the purpose of carrying out the key activity; and
(b)
undertaken otherwise than mainly for a purpose related to the repair or maintenance of buildings or structures.
year of income has the same meaning as in the Income Tax Assessment Act 1936.
(2)
For the purposes of the definition of auxiliaries to aids to manufacture in subclause (1), goods includes goods that have gone into use in Australia.
(3)
Subparagraphs (a)(iv) and (v) of the definition of aids to manufacture in subclause (1) shall not be taken to limit the generality of subparagraphs (a)(i), (ii) and (iii) of that definition.
(4)
The express references in this Schedule to processing or treatment do not imply that references to manufacture do not include references to processing or treatment.
(5)
An item in Division VI does not apply to goods put up and sold for use as foods for animals.
(6)
The reference in paragraph (f) of the definition of aids to manufacture in subclause (1) to goods for use by a manufacturer of savoury snacks or a confectioner, baker or pastry-cook in the manufacture of biscuits does not include a reference to machinery designed for manufacturing biscuits used in premises or vehicles in which the business of manufacturing biscuits is carried on exclusively or principally for the purpose of sale by retail directly from those premises or vehicles.
(7)
For the purposes of the definition of audio-visual production equipment in subclause (1), cinematograph film, make and sound recording have the same meanings as in the Copyright Act 1968.
(8)
The definition of mainly in subclause (1) does not affect the meaning of the expressions ordinarily, primarily and principally, primarily or principally, primarily or principally, when used elsewhere in this Act or in any other law of the Commonwealth relating to sales tax.

2Eligible computer equipment

(1)
A reference in this Schedule to eligible computer equipment is a reference to goods covered by any of the following categories:
(a)
design/engineering computer equipment (defined by subclause (2));
(b)
production-related computer equipment (defined by subclause (3));
(c)
print-related computer equipment (defined by subclause (4));
(d)
non-print mixed-use computer equipment (defined by subclause (5));
(e)
print-related mixed-use computer equipment (defined by subclause (6)).
(2)
A reference in this clause to design/engineering computer equipment is a reference to goods, being individual items of computer equipment, where all of the following conditions are satisfied:
(a)
the goods are for use by a person, being:
(i)
a manufacturer; or
(ii)
a person who manufactures goods but, by virtue of the definition of Manufacturer in subsection 3(1) of the Sales Tax Assessment Act (No. 1) 1930, is deemed not to be the manufacturer of the goods; or
(iii)
a person who applies any process or treatment to goods as specified in subparagraph (a)(iii) of the definition of Wholesale Merchant in that subsection;
(b)
the goods are mainly for use in the engineering or technical design of any or all of the following:
(i)
goods for manufacture, processing or treatment, or for likely manufacture, processing or treatment, by the person, as the case may be;
(ii)
machinery, implements or apparatus for use, or likely use, by the person in the manufacturing, processing or treatment of goods, as the case may be;
(iii)
processes (including the detailing of plant layout or of machining and assembly steps) for use, or likely use, by the person in the manufacturing, processing or treatment of goods, as the case may be;
(iv)
processes (including the detailing of plant layout or of machining and assembly steps) for use, or likely use, by the person in the manufacturing, processing or treatment of machinery, implements or apparatus covered by subparagraph (ii);
(v)
operating instructions for computer-controlled equipment for use, or likely use, by the person in the manufacturing, processing or treatment of goods, as the case may be;
(vi)
operating instructions for computer-controlled equipment for use, or likely use, by the person in the manufacturing, processing or treatment of machinery, implements or apparatus covered by subparagraph (ii);
(c)
the goods are not author/secretary equipment;
(d)
the goods are not software-generation equipment;
(e)
the goods are not audio-visual production equipment;
(f)
the goods are not architectural/structural design equipment;
(g)
the goods are not covered by paragraph (4)(b).
(3)
A reference in this clause to production-related computer equipment is a reference to individual items of computer equipment, where both of the following conditions are satisfied:
(a)
the goods are for use by a person, being:
(i)
a manufacturer; or
(ii)
a person who manufactures goods but, by virtue of the definition of Manufacturer in subsection 3(1) of the Sales Tax Assessment Act (No. 1) 1930, is deemed not to be the manufacturer of the goods; or
(iii)
a person who applies any process or treatment to goods as specified in subparagraph (a)(iii) of the definition of Wholesale Merchant in that subsection;
(b)
the goods are mainly for use in any or all of the following:
(i)
the scheduling, sequencing, monitoring, controlling or costing of manufacturing, processing or treatment, as the case may be;
(ii)
if subparagraph (a)(i) or (ii) applies—the ordering, storage, handling, monitoring, controlling or costing of goods to be used in, wrought into or attached to goods to be manufactured or of other materials used in the manufacture of the goods;
(iii)
if subparagraph (a)(iii) applies—the ordering, storage, handling, monitoring, controlling or costing of goods to be treated or processed or of materials to be used in that processing or treatment;
(iv)
the storage, handling, monitoring, controlling or dispatch (but not including dispatch other than to persons covered by paragraph (a)) of goods which have been manufactured, processed or treated by the person, as the case may be;
(v)
the ordering, storage, handling, monitoring, controlling or costing of machinery, implements or apparatus for use by the person in the manufacturing, processing or treatment of goods, as the case may be.
(4)
A reference in this clause to print-related computer equipment is a reference to goods, being individual items of computer equipment, where both of the following conditions are satisfied:
(a)
the goods are for use by a person, being:
(i)
a manufacturer of printed matter; or
(ii)
a manufacturer of goods for use in the production of printed matter;
(b)
the goods are mainly for use in any or all of the following:
(i)
eligible print finalisation activities of the person;
(ii)
the recording of advertisements for inclusion in a newspaper, periodical or magazine manufactured by the person;
(iii)
the preparation or finalisation of text or images for inclusion in goods, being technical manuals, or other documentation, relating to activities that:
(A)
are covered by paragraph (2)(b) or (3)(b); and
(B)
relate to goods other than printed matter.
(5)
A reference in this clause to non-print mixed-use computer equipment is a reference to goods, being individual items of computer equipment, where the goods are covered by either of the following paragraphs:
(a)
goods where both of the following conditions are satisfied:
(i)
the goods are for use by a registered person covered by paragraph (2)(a);
(ii)
the goods are mainly for use for any or all of the following purposes:
(A)
a purpose that would have been covered by subclause (2) or (3) if the reference in the subclause concerned to mainly were a reference to partly;
(B)
a purpose which would qualify the goods as aids to manufacture (as defined by regulations made under the Sales Tax Assessment Acts) if the first reference in paragraph (a) of the definition of aids to manufacture in those regulations, the references in paragraphs (b), (h) and (i) of that definition and the second reference in paragraph (f) of that definition to primarily and principally were references to partly;
(C)
a purpose which would qualify the goods as auxiliaries to aids to manufacture (as defined by regulations made under the Sales Tax Assessment Acts) if all references in the definition of auxiliaries to aids to manufacture in those regulations to primarily and principally were references to partly;
(b)
goods where both of the following conditions are satisfied:
(i)
the goods are for use by an unregistered manufacturer;
(ii)
the goods are mainly for use for any or all of the following purposes:
(A)
a purpose that would have been covered by subclause (2) or (3) if the reference in the subclause concerned to mainly were a reference to partly;
(B)
a purpose which would qualify the goods as aids to manufacture if the first reference in paragraph (a) of the definition of aids to manufacture in subclause 1(1), the references in paragraphs (b), (h) and (i) of that definition and the second reference in paragraph (f) of that definition to primarily and principally were references to partly;
(C)
a purpose which would qualify the goods as auxiliaries to aids to manufacture if all references in the definition of auxiliaries to aids to manufacture in subclause 1(1) to primarily and principally were references to partly.
(6)
A reference in this clause to print-related mixed-use computer equipment is a reference to goods, being individual items of computer equipment, where the goods are covered by either of the following paragraphs:
(a)
goods where both of the following conditions are satisfied:
(i)
the goods are for use by a registered person covered by paragraph (4)(a);
(ii)
the goods are mainly for use for any or all of the following purposes:
(A)
a purpose that would have been covered by subclause (2), (3) or (4) if the reference in the subclause concerned to mainly were a reference to partly;
(B)
a purpose which would qualify the goods as aids to manufacture (as defined by regulations made under the Sales Tax Assessment Acts) if the first reference in paragraph (a) of the definition of aids to manufacture in those regulations, the references in paragraphs (b), (h) and (i) of that definition and the second reference in paragraph (f) of that definition to primarily and principally were references to partly;
(C)
a purpose which would qualify the goods as auxiliaries to aids to manufacture (as defined by regulations made under the Sales Tax Assessment Acts) if all references in the definition of auxiliaries to aids to manufacture in those regulations to primarily and principally were references to partly;
(b)
goods where both of the following conditions are satisfied:
(i)
the goods are for use by an unregistered manufacturer covered by paragraph (4)(a);
(ii)
the goods are mainly for use for any or all of the following purposes:
(A)
a purpose that would have been covered by subclause (2), (3) or (4) if the reference in the subclause concerned to mainly were a reference to partly;
(B)
a purpose which would qualify the goods as aids to manufacture if the first reference in paragraph (a) of the definition of aids to manufacture in subclause 1(1), the references in paragraphs (b), (h) and (i) of that definition and the second reference in paragraph (f) of that definition to primarily and principally were references to partly;
(C)
a purpose which would qualify the goods as auxiliaries to aids to manufacture if all references in the definition of auxiliaries to aids to manufacture in subclause 1(1) to primarily and principally were references to partly.

3Eligible business goods

In this Schedule:
eligible business goods means goods covered by any of the following categories:
(a)
eligible primary production goods;
(b)
eligible mineral production goods;
(c)
eligible manufacturing goods;
(d)
eligible transport goods;
(e)
eligible engineering and technical design goods;
(f)
eligible storage, handling and dispatch goods;
(g)
eligible computer equipment;
(h)
eligible R&D goods;
(i)
eligible sea cargo handling goods;
(j)
eligible international air cargo handling goods;
(k)
mixed-use eligible business goods;
(l)
mixed-use eligible road vehicles;
(m)
parts for goods covered by any of categories (a) to (l);
but does not include:
(n)
goods covered by item 61 in the Second Schedule (other than vehicles known as four-wheel drive vehicles); or
(o)
goods covered by paragraph (f) of the definition of aids to manufacture in subclause 1(1); or
(p)
goods that form, or are to form, part of the infrastructure of a telecommunications network; or
(q)
goods for use mainly in connection with domestic or staff amenities; or
(r)
goods for use mainly in connection with the construction of buildings or other structures; or
(s)
parts for goods covered by any of paragraphs (n) to (r).

4Eligible primary production goods

In this Schedule:
eligible primary production goods means goods where all of the following conditions are satisfied:
(a)
the goods are for use by a primary producer;
(b)
the goods are for use mainly in one or more of the following:
(i)
carrying out primary production operations of a particular kind in the course of a business of carrying out that kind of primary production operations;
(ii)
carrying out an ancillary activity in relation to an activity of the primary producer that is covered by subparagraph (i);
(c)
the goods are not for use mainly in connection with administrative activities (except activities covered by subparagraph (b)(ii));
(d)
in the case of a general purpose road vehicle, or parts for such a vehicle—the vehicle is for use exclusively within premises that are:
(i)
owned, leased or controlled by the primary producer; and
(ii)
used, or for use, by the primary producer mainly in carrying out activities covered by subparagraph (b)(i) or (ii).

5Eligible mineral production goods

(1)
In this Schedule:
eligible mineral production goods means goods where all of the following conditions are satisfied:
(a)
the goods are for use by a minerals producer or explorer;
(b)
the goods are for use mainly in one or more of the following:
(i)
carrying out mining operations (including exploration or prospecting) in the course of a business of carrying out such operations;
(ii)
carrying out petroleum mining operations (including exploration or prospecting) in the course of a business of carrying out such operations;
(iii)
carrying out quarrying operations (including exploration or prospecting) in the course of a business of carrying out such operations;
(iv)
carrying out a rehabilitation-related activity;
(v)
carrying out an ancillary activity in relation to an activity of the minerals producer or explorer that is covered by any of subparagraphs (i) to (iv);
(c)
the goods are not for use mainly in connection with administrative activities (except activities covered by subparagraph (b)(v));
(d)
in the case of a general purpose road vehicle, or parts for such a vehicle—the vehicle is for use exclusively within premises that are:
(i)
owned, leased or controlled by the minerals producer or explorer; and
(ii)
used, or for use, by the minerals producer or explorer mainly in carrying out activities covered by a subparagraph of paragraph (b);
other than so much of such premises as is used, or for use, mainly in connection with:
(iii)
domestic or staff amenities; or
(iv)
airports.
(2)
In this clause:
extractive activities means:
(a)
mining operations (including exploration or prospecting); or
(b)
petroleum mining operations (including exploration or prospecting); or
(c)
quarrying operations (including exploration or prospecting).
pre-mining condition of a site means the condition the site was in before extractive activities were first commenced on the site, whether by the minerals producer or explorer or a predecessor, whether immediate or otherwise, of the minerals producer or explorer.

rehabilitation-related activity means the restoration or rehabilitation of a site on which the minerals producer or explorer conducted extractive activities to, or to a reasonable approximation of, the pre-mining condition of the site, but does not include an activity in connection with domestic or staff amenities or airports.
restoration of a site includes the partial restoration or rehabilitation of the site (even if the minerals producer or explorer had no intention of completing the restoration or rehabilitation).
site includes a part of a site.

6Eligible manufacturing goods

In this Schedule:
eligible manufacturing goods means goods where all of the following conditions are satisfied:
(a)
the goods are for use by a goods producer;
(b)
the goods are for use mainly in carrying out one or more of the following:
(i)
if the goods producer is a registered person:
(A)
an activity that would qualify the goods as aids to manufacture (as defined by regulations made under the Sales Tax Assessment Acts) if the first reference in paragraph (a) of the definition of aids to manufacture in those regulations, the references in paragraphs (b) and (i) of that definition and the second reference in paragraph (f) of that definition to primarily and principally were references to partly; or
(B)
an activity that would qualify the goods as auxiliaries to aids to manufacture (as defined by regulations made under the Sales Tax Assessment Acts) if all references in the definition of auxiliaries to aids to manufacture in those regulations to primarily and principally were references to partly;
(ii)
if the goods producer is not a registered person:
(A)
an activity that would qualify the goods as aids to manufacture if the first reference in paragraph (a) of the definition of aids to manufacture in subclause 1(1), the references in paragraphs (b) and (i) of that definition and the second reference in paragraph (f) of that definition to primarily and principally were references to partly; or
(B)
an activity that would qualify the goods as auxiliaries to aids to manufacture if all references in the definition of auxiliaries to aids to manufacture in subclause 1(1) to primarily and principally were references to partly;
(iii)
if the goods producer is covered by paragraph 2(4)(a)—an activity covered by a subparagraph of paragraph 2(4)(b);
(iv)
unless the goods are of a kind excluded from subitem 113D(1)—an activity described in a paragraph of that subitem;
(v)
unless the goods are of a kind excluded from subitem 113D(2)—an activity described in that subitem;
(vi)
an activity covered by subitem 113D(3) or (4);
(vii)
if the goods are machinery, implements, apparatus or materials—an activity covered by subitem 113E(1);
(viii)
an activity that would result in the goods being covered by item 113F if the first reference in that item to exclusively were a reference to partly;
(ix)
an ancillary activity in relation to an activity of the goods producer that is covered by any of subparagraphs (i) to (viii);
(c)
in the case of a general purpose road vehicle, or parts for such a vehicle—the vehicle is for use exclusively within premises that are:
(i)
owned, leased or controlled by the goods producer; and
(ii)
used, or for use, by the goods producer mainly in carrying out activities covered by a subparagraph of paragraph (b).

7Eligible transport goods

(1)
In this Schedule:
eligible transport goods means goods where all of the following conditions are satisfied:
(a)
the goods are for use by a goods producer;
(b)
the goods are for use mainly in one or more of the following:
(i)
the operation, maintenance or repair of:
(A)
a railway; or
(B)
a pipeline; or
(C)
a conveyor;
used, or for use, mainly to convey qualifying goods within, between, or within and between, eligible premises;
(ii)
carrying out an ancillary activity in relation to an activity covered by subparagraph (i);
(c)
in the case of a general purpose road vehicle, or parts for such a vehicle—the vehicle is for use exclusively within the eligible premises.
(2)
In this clause:
eligible premises means:
(a)
premises:
(i)
owned, leased or controlled by the goods producer; and
(ii)
used, or for use, by the goods producer mainly for the production, manufacturing, processing, treatment, storage or distribution of qualifying goods; or
(b)
a place or facility covered by paragraph (a) of the definition of eligible sea cargo handling goods in subclause 11(1); or
(c)
a place or facility covered by paragraph (a) of the definition of eligible international air cargo handling goods in subclause 12(1).
qualifying goods means:
(a)
eligible products of the goods producer; or
(b)
goods to be used in, wrought into or attached to eligible products of the goods producer; or
(c)
goods that, after further manufacture, processing or treatment by the goods producer, will be eligible products of the goods producer; or
(d)
eligible business goods (other than eligible transport goods).

8Eligible engineering and technical design goods

In this Schedule:
eligible engineering and technical design goods means goods where all of the following conditions are satisfied:
(a)
the goods are for use by a goods producer;
(b)
the goods are for use mainly in one or more of the following:
(i)
the engineering or technical design of any or all of the following:
(A)
goods that are, or are likely to be, eligible products of the goods producer;
(B)
goods for use, or likely use, by the goods producer in the production, manufacturing, processing or treatment of eligible products of the goods producer;
(C)
processes (including the detailing of plant layout or of machining and assembly steps) for use, or likely use, by the goods producer in the production, manufacturing, processing or treatment of eligible products of the goods producer;
(D)
processes (including the detailing of plant layout or of machining and assembly steps) for use, or likely use, by the goods producer in the production, manufacturing, processing or treatment of goods covered by sub‑subparagraph (B);
(E)
operating instructions for computer-controlled equipment for use, or likely use, by the goods producer in the production, manufacturing, processing or treatment of eligible products of the goods producer;
(F)
operating instructions for computer-controlled equipment for use, or likely use, by the goods producer in the production, manufacturing, processing or treatment of goods covered by sub-subparagraph (B);
(ii)
carrying out an ancillary activity in relation to an activity covered by subparagraph (i);
(c)
in the case of a general purpose road vehicle, or parts for such a vehicle—the vehicle is for use exclusively within premises that are:
(i)
owned, leased or controlled by the goods producer; and
(ii)
used, or for use, by the goods producer mainly in carrying out activities covered by subparagraph (b)(i) or (ii);
(d)
the goods are not author/secretary equipment;
(e)
the goods are not software-generation equipment;
(f)
the goods are not audio-visual production equipment;
(g)
the goods are not architectural/structural design equipment;
(h)
the goods are not covered by paragraph 2(4)(b).

9Eligible storage, handling and dispatch goods

(1)
In this Schedule:
eligible storage, handling and dispatch goods means goods where all of the following conditions are satisfied:
(a)
the goods are for use by a goods producer;
(b)
the goods are for use mainly:
(i)
on premises owned, leased or controlled by the goods producer; or
(ii)
on premises:
(A)
that are used, or for use, mainly for the storage, handling or dispatch of qualifying goods of one or more goods producers; and
(B)
that are not owned, leased or controlled by a person whose main business is the sale of goods (other than eligible products of the person) by retail or by wholesale;
other than so much of such premises as is used, or for use, mainly in connection with the retail sale of goods at those premises to the general public;
(c)
the goods are for use mainly in carrying out one or more of the following:
(i)
the storage, handling (including transport) or dispatch of qualifying goods of the goods producer;
(ii)
an ancillary activity in relation to an activity covered by subparagraph (i);
(d)
if the goods producer’s business is, or is in part, the sale of goods (other than eligible products of the goods producer) by retail or by wholesale—the goods are not for use mainly in connection with that business, or that part, as the case may be;
(e)
in the case of a general purpose road vehicle, or parts for such a vehicle—the vehicle is for use exclusively within those premises.
(2)
In this clause:
qualifying goods means:
(a)
eligible products of the goods producer; or
(b)
goods to be used in, wrought into or attached to eligible products of the goods producer; or
(c)
goods that, after further manufacture, processing or treatment by the goods producer, will be eligible products of the goods producer; or
(d)
eligible business goods (other than eligible storage, handling and dispatch goods).

10Eligible R&D goods

(1)
In this Schedule:
eligible R&D goods means goods where all of the following conditions are satisfied:
(a)
the goods are for use by a person, being:
(i)
a goods producer; or
(ii)
an eligible R&D entity;
(b)
the goods are for use mainly in carrying out one or more of the following:
(i)
an eligible R&D activity;
(ii)
an ancillary activity in relation to an eligible R&D activity of the person;
(c)
in the case of a general purpose road vehicle, or parts for such a vehicle—the vehicle is for use exclusively within premises that are:
(i)
owned, leased or controlled by the person; and
(ii)
used, or for use, by the person mainly in carrying out activities covered by subparagraph (b)(i) or (ii);
(d)
the goods are not software-creation goods in relation to the person.
(2)
For the purposes of this clause, a person is an eligible R&D entity at a particular time if:
(a)
the person has, as at that time, entered into an agreement under section 28 or 31 of the Industry Research and Development Act 1986 in respect of a project that is being carried out at that time; or
(b)
as at that time:
(i)
the Industry Research and Development Board has registered the person under section 39F of that Act; and
(ii)
that registration is in force; or
(c)
as at that time, the Industry Research and Development Board has registered the person under section 39J of that Act, or registered the person jointly with another person or persons under section 39P of that Act, in respect of the year of income of the person in which that time occurs.
(3)
In this clause:
eligible process means a process made up mainly of activities where, if goods were for use exclusively to perform one or more of those activities, the goods would be:
(a)
eligible business goods (other than eligible R&D goods); or
(b)
aids to manufacture; or
(c)
auxiliaries to aids to manufacture.
eligible R&D activity means any of the following:
(a)
systematic, investigative or experimental activities that involve innovation or technical risk and are carried out mainly for one or more of the following purposes:
(i)
creating new or improved goods that are, or are likely, to be produced, manufactured, processed or treated in Australia;
(ii)
creating new or improved eligible processes for use, or likely use, in Australia;
(iii)
acquiring new knowledge mainly for the purpose of creating such new or improved goods or processes;
(b)
other activities that are carried out mainly for a purpose directly related to the carrying out of an activity covered by paragraph (a);
but does not include any of the following activities:
(c)
market research, market testing or market development, or sales promotion (including consumer surveys);
(d)
prospecting, exploring or drilling for minerals or petroleum;
(e)
making cosmetic modifications or stylistic changes to products, processes or production methods;
(f)
management studies or efficiency surveys;
(g)
research in social sciences, arts or humanities;
(h)
feasibility studies;
(i)
activities the main purpose of which is:
(i)
creating new or improved services; or
(ii)
acquiring new knowledge mainly for the purpose of creating new or improved services;
(j)
quality control;
(k)
activities that are carried out mainly for a purpose directly related to the carrying out of an activity covered by any of paragraphs (c) to (j).
software-creation goods, in relation to a person, means goods that:
(a)
are for use mainly in making, altering or reproducing computer programs (other than programs for use by the person mainly in carrying out an eligible process); and
(b)
are not for use mainly in connection with the embodying of computer programs in microchips.

11Eligible sea cargo handling goods

(1)
In this Schedule:
eligible sea cargo handling goods means goods where all of the following conditions are satisfied:
(a)
the goods are for use by a person mainly at a place or facility (in this clause called the eligible sea cargo activity area) that is used, or for use, mainly in carrying out eligible sea cargo handling activities;
(b)
the goods are for use mainly in carrying out one or more of the following:
(i)
an eligible sea cargo handling activity;
(ii)
an ancillary activity in relation to an eligible sea cargo handling activity;
(c)
if the person’s business is, or is in part, the sale of goods (other than eligible products of the person) by retail or by wholesale—the goods are not for use mainly in connection with that business, or that part, as the case may be;
(d)
in the case of a general purpose road vehicle, or parts for such a vehicle—the vehicle is for use exclusively within the eligible sea cargo activity area.
(2)
In this clause:
container means a receptacle covered by item 154.
eligible sea cargo handling activity means any of the following:
(a)
the loading or unloading of sea cargo;
(b)
the storage, movement, packing or unpacking of sea cargo;
(c)
the physical protection, preservation or decontamination of sea cargo;
(d)
the storage, movement, packing or unpacking of containers used to contain sea cargo;
(e)
the physical protection or decontamination of such containers.
sea cargo means cargo (including cargo consisting of a bulk commodity, for example, oil or wheat) that has been, or is to be, carried on a ship, but does not include:
(a)
stores for the ship; or
(b)
fuel or ballast for the ship; or
(c)
passengers’ baggage; or
(d)
goods to be used, consumed, or sold by retail, on the ship; or
(e)
goods to be used, consumed, or sold by retail, at a place or facility that is used, or for use, mainly in carrying out eligible sea cargo handling activities.

12Eligible international air cargo handling goods

(1)
In this Schedule:
eligible international air cargo handling goods means goods where all of the following conditions are satisfied:
(a)
the goods are for use by a person mainly at a place or facility (in this clause called the eligible international air cargo activity area) that is used, or for use, mainly in carrying out eligible international air cargo handling activities;
(b)
the goods are for use mainly in carrying out one or more of the following:
(i)
an eligible international air cargo handling activity;
(ii)
an ancillary activity in relation to an eligible international air cargo handling activity;
(c)
if the person’s business is, or is in part, the sale of goods (other than eligible products of the person) by retail or by wholesale—the goods are not for use mainly in connection with that business, or that part, as the case may be;
(d)
in the case of a general purpose road vehicle, or parts for such a vehicle—the vehicle is for use exclusively within the eligible international air cargo activity area.
(2)
In this clause:
container means a receptacle for repeated use on aircraft for the purpose of transporting cargo by air.
eligible international air cargo handling activity means any of the following:
(a)
the loading or unloading of international air cargo;
(b)
the storage, movement, packing or unpacking of international air cargo;
(c)
the physical protection, preservation or decontamination of international air cargo;
(d)
the storage, movement, packing or unpacking of containers used to contain international air cargo;
(e)
the physical protection or decontamination of such containers.
international air cargo means cargo that:
(a)
has been, or is to be, carried on an aircraft; and
(b)
is consigned on a bill of lading to or from an airport outside Australia;
but does not include:
(c)
stores for the aircraft; or
(d)
fuel for the aircraft; or
(e)
passengers’ baggage; or
(f)
goods to be used, consumed, or sold by retail, on the aircraft; or
(g)
goods to be used, consumed, or sold by retail, at a place or facility that is used, or for use, mainly in carrying out eligible international air cargo handling activities.

13Mixed-use eligible business goods

(1)
Goods (other than general purpose road vehicles or parts for such vehicles) are mixed-use eligible business goods if they are for use by a person mainly in carrying out 2 or more eligible activities.
(2)
In this clause:
eligible activity, in relation to goods for use by a person, means an activity such that the goods would be eligible business goods if they were for use by the person mainly in carrying out that activity, but does not include an activity in so far as:
(a)
the goods would be eligible business goods, if they were for use by the person mainly in carrying out that activity, only if they were for use by the person mainly in carrying out the activity at a particular place; and
(b)
the goods are for use by the person in carrying out the activity otherwise than at that place.

14Mixed-use eligible road vehicles

(1)
In this Schedule:
mixed-use eligible road vehicle means a general purpose road vehicle that:
(a)
is for use by a person mainly in carrying out one or more eligible activities; and
(b)
is for use exclusively:
(i)
within areas; or
(ii)
in going between contiguous areas; or
(iii)
both within areas and in going between contiguous areas;
where each of those areas is an eligible area in relation to that eligible activity, or one or more of those eligible activities, as the case may be.
(2)
In this clause:
eligible activity, in relation to a general purpose road vehicle that is for use by a person, means an activity such that, if the vehicle were goods other than a general purpose road vehicle, the vehicle would be eligible business goods if:
(a)
unless paragraph (b) applies—it were for use by the person mainly in carrying out that activity; or
(b)
if it would be eligible business goods, if it were for use by the person mainly in carrying out that activity, only if it were for use by the person mainly in carrying out the activity at a particular place—it were for use by the person mainly in carrying out that activity at that place.
eligible area, in relation to an activity of a person, means an area such that a general purpose road vehicle would be eligible business goods if it were for use by the person exclusively in carrying out that activity within that area.

Sales Tax Exemption Items				Acts to which Exemption Applies
DIVISION I—AGRICULTURAL MACHINERY, IMPLEMENTS, EQUIPMENT AND MATERIALS
1.	Agricultural machinery, implements and apparatus (and parts therefor for use in agricultural industry), viz.:
(1)		Bag loaders and bag rammers	Nos. 1 to 9
(2)		Baling presses	Nos. 1 to 9
(3)		Blade shears	Nos. 1 to 9
(4)		Bore drain delvers	Nos. 1 to 9
(5)		Broadcast seed sowers	Nos. 1 to 9
(6)		Cane chippers and cane planters	Nos. 1 to 9
(6A)		Cane lifts and other machinery, implements or apparatus for use exclusively or primarily and principally in the loading or unloading of sugar cane	Nos. 1 to 9
(7)		Chaff cutters	Nos. 1 to 9
(8)		Clover brooms for harvesting subterranean seed	Nos. 1 to 9
(9)		Corn, grain or feed grinders	Nos. 1 to 9
(10)		Corn shellers, corn huskers and corn baggers	Nos. 1 to 9
(11)		Cotton gins	Nos. 1 to 9
(12)		Cultivators	Nos. 1 to 9
(13)		Drills—seed, grain and fertilizer	Nos. 1 to 9
(14)		Goods of the following kinds, namely:	Nos. 1 to 9
(a) engines;
(b) electricity generators and generator sets and electric welding sets;
(c) acetylene-gas generators;

3		(1)	Maps, including road and tourist maps and navigators’ charts, but not including:
(a)	advertising matter; or
(b)	maps or charts published or to be published for the purpose of, or as a means of, advertising the business or the products of the publisher or of the person or persons for whom they are or are to be published
(2)	Geographical, topographical and astronomical globes
(3)	Books consisting wholly or principally of maps (including road and tourist maps and navigators’ charts), but not including books marketed exclusively or principally for use in schools, colleges or universities
4		Goods (not being beverages, cordials or ingredients of beverages or cordials) that would be covered by item 23 in the First Schedule but for the operation of paragraph (d), (f), (g), (h), (j), (ja), (k) or (m) of that item
4A		Beverages not less than 90% of which consist of:
(a)	milk (including skim milk);
(b)	milk powder (including skim milk powder);
(c)	whey, whey powder and whey paste; or
(d)	any combination of any of the foregoing;
being beverages which contain any flavouring
4AA.		Beverages consisting principally of soy milk, being beverages which contain any flavouring
8		(1)	Household drapery and soft furnishings, namely:
(a)	bed sheets;
(b)	bed spreads;
(c)	bolster cases, bolster shams and bolster slips;
(d)	chair back covers;
(e)	counterpanes;
(f)	curtains and textile cords for fastening curtains; plastic eyelet tape for use as part of plastic shower curtains;
(g)	cushion covers;
(h)	laundry bags;
(i)	loose furniture covers;
(j)	mattress cases, mattress covers and mattress protectors;
(k)	meat bags;
(l)	mosquito nets;
(m)	pillow cases, pillow shams and pillow slips;
(n)	pudding cloths;
(o)	quilts;
(p)	table cloths, table covers, table mats, table napkins, table runners and doilies;
(q)	tea-towels;
(r)	towels, face cloths and face washers;
but not including goods covered by subitem (5) of item 124 in the First Schedule
(2)	Cleaning and polishing cloths (including dusting cloths, dishcloths and sweat-cloths) made of piece goods covered by subitem (5) of item 120 in the First Schedule, but not including goods consisting, in whole or in part, of metal or a plastic abrasive substance
(3)	Braid, cloth belting, cloth ribbon, cloth tape, elastic, fringe, insertion lace, wadding, webbing, lacing cord and other textile cords of a kind used on clothing, drapery or soft furnishings
(4)	Blankets and travelling rugs, but not including goods covered by subitem (5) of item 124 in the First Schedule
(5)	Handkerchiefs made of cloth
9		Goods of the following kinds for sale for cleaning purposes, namely:
(a)	sponges, including synthetic sponges;
(b)	goods consisting wholly of synthetic absorbent material;
(c)	engine-cleaning cotton waste
10		(1)	Matches, namely, safety matches, book matches and wax matches, but not including fusees, Bengal lights or Bengal matches
(2)	Firelighters, fire starters and similar goods, but not including goods covered by item 47 in the First Schedule
12		(1)	Water heating and hot water storage equipment, being goods of a kind installed as fixtures in domestic premises, but not including goods covered by subitem (1) of item 153 in the First Schedule;
(1A)		Subitem (1) does not include water heating equipment of a kind installed exclusively or principally in, or in connection with, swimming pools or spa baths;
(2)	Appliances or equipment for softening, filtering, de-salting or sterilizing water, being goods of a kind installed as fixtures;
(3)	Subitem (2) does not include appliances or equipment of a kind installed exclusively or principally in, or in connection with, swimming pools or spa baths;
(4)	Parts for, and materials (other than lubricants as defined in subclause (1) of clause 1 of the First Schedule) for use in the operation of, goods covered by subitem (1) or (2), and stands and drip trays for use in connection with any of those goods
14		Household fittings and sanitary ware (and parts therefor, including chains, plugs and washers) of a kind installed in houses or other buildings so as to become fixtures therein, namely:
(a)	baths (other than spa baths), bath and shower screens, pedestal lavatory basins, wall and bowl basins, earthenware bathroom fittings, towel rails and towel rail holders, sinks, sink tops, draining boards, combination sinks and drainers, wash troughs and stands and pedestals therefor;
(b)	toilet pans and seats and covers therefor, appliances for sterilizing or disinfecting toilet pans and seats, and sanitary cisterns and water storage tanks for use in sewerage systems;
(c)	septic tanks, and filter tanks and distributing chambers of a kind used in septic tank installations;
(d)	chemical sanitary units, and tanks, pumps and barrels of a kind used in chemical sanitary systems.
14A.		Bathroom fittings and sanitary ware (and parts therefor, including chains, plugs and washers) of a kind installed in houses or other buildings so as to become fixtures therein, but not including:
(a)	spa baths; or
(b)	goods covered by item 14.
15		(1)	Movable toilet pans or chemical sanitary units, seats and covers for movable toilet pans or chemical sanitary units and articles for use in the sealing of movable toilet pans.
(2)	Movable toilet seats for use by children in connection with toilet pans covered by paragraph (b) of item 14.
(3)	Parts for goods covered by subitem (1) or (2).
16		Chemicals and other materials or preparations marketed for use exclusively or principally in or in the operation of goods covered by paragraphs (c) and (d) of item 14 or by item 15.
17		Containers for goods covered by an item in this Schedule
18.		Containers (within the meaning of the First Schedule) used or for use in marketing:
(a)	biscuits manufactured in premises or vehicles in which the business of manufacturing biscuits is carried on exclusively or principally for the purpose of sale by retail directly from those premises or vehicles;
(b)	ice-cream, ice-cream cakes, ice-creams, ice-cream substitutes, frozen confectionery (other than frozen yoghurt), flavoured iceblocks (whether or not marketed in a frozen state) or similar goods, being goods manufactured in premises or vehicles in which the business of manufacturing goods of that kind is carried on exclusively or principally for the purpose of sale by retail directly from those premises or vehicles; or
(c)	take-away beverages or foodstuffs (whether for consumption on the premises from which they are sold or elsewhere).

Fourth Schedule

Section 6B

Item No.	Specification of Goods.
1	(1)	Motor vehicles, including prime movers and semi-trailers for attachment to prime movers, but not including:
(a)	motor cycles, auto cycles or motor scooters;
(b)	tractors;
(c)	motor vehicles covered by item 1 in the Fifth Schedule; or
(d)	motor vehicles to which, in the absence of this item, subitem (1) of item 13 in the First Schedule would apply
(2)	Subitem (1) does not include motor vehicles to which item 61 in the Second Schedule applies
2	Negatives, transparencies and film strips manufactured from exposed photographic or cinematographic film supplied by the persons for whom the negatives, transparencies or film strips, as the case may be, are manufactured

Fifth Schedule

Section 6B

Item No.	Specification of Goods
1.	(1)	Motor vehicles manufactured in Australia that, if they had been imported into Australia, would have been heading 8703 passenger motor vehicles
(2)	Motor vehicles imported into Australia that are heading 8703 passenger motor vehicles
For the purposes of this item:
heading 8703 passenger motor vehicle means a motor vehicle:
(a)	to which heading 8703 in Schedule 3 to the Customs Tariff applies; and
(b)	that is a passenger motor vehicle for the purposes of that heading
3	Item 1 does not include motor vehicles to which item 61 in the Second Schedule applies

Notes to the Sales Tax (Exemptions and Classifications) Act 1935

Note 1

The Sales Tax (Exemptions and Classifications) Act 1935 as shown in this compilation comprises Act No. 60, 1935 amended as indicated in the Tables below.

The Sales Tax (Exemptions and Classifications) Act 1935 was modified by the A.C.T. Self‑Government (Consequential Provisions) Regulations (1989 No. 3 as amended) see Table A.

Table of Acts

Act	Number and year	Date of Assent	Date of commencement	Application, saving or transitional provisions
Sales Tax Exemptions Act 1935	60, 1935	7 Dec 1935	7 Dec 1935
Sales Tax Exemptions Act 1936	41, 1936	2 Oct 1936	S. 4(f): 11 May 1936 S. 4(y): 7 May 1936 S. 4(ab): 1 Apr 1936 S. 4(ac): 10 May 1936 Remainder: 26 Sept 1936	Ss. 3(2) and 5(2), (3), (7)
Sales Tax Exemptions Act 1938	78, 1938	13 Dec 1938	13 Dec 1938	S. 4
Sales Tax Exemptions Act 1939	32, 1939	26 Sept 1939	26 Sept 1939	S. 4
Sales Tax Exemptions Act 1940	29, 1940	1 June 1940	3 June 1940	S. 4
Sales Tax (Exemptions and Classifications) Act 1940	76, 1940	16 Dec 1940	22 Nov 1940	Ss. 10 and 11 S. 8 (rep. by 37, 1950, s. 3(2))
as amended by
Sales Tax (Exemptions and Classifications) Act 1950	37, 1950	14 Dec 1950	13 Oct 1950	—
Sales Tax (Exemptions and Classifications) Act 1941	32, 1941	25 Nov 1941	30 Oct 1941	S. 3(2)–(5)
Sales Tax (Exemptions and Classifications) Act 1942	6, 1942	18 May 1942	1 May 1942	S. 6
Sales Tax (Exemptions and Classifications) Act 1943	35, 1943	3 July 1943	3 July 1943	S. 6
Sales Tax (Exemptions and Classifications) Act (No. 2) 1943	44, 1943	19 Oct 1943	21 July 1943	—
Sales Tax (Exemptions and Classifications) Act 1944	31, 1944	6 Oct 1944	8 Sept 1944	—
Sales Tax (Exemptions and Classifications) Act 1945	36, 1945	11 Oct 1945	13 Sept 1945	S. 2(2)
Sales Tax (Exemptions and Classifications) Act 1946	12, 1946	18 Apr 1946	10 Apr 1946	S. 2(2)–(5)
Sales Tax (Exemptions and Classifications) Act (No. 2) 1946	67, 1946	11 Dec 1946	15 Nov 1946	S. 2(2) and (3)
Sales Tax (Exemptions and Classifications) Act 1947	65, 1947	4 Dec 1947	20 Sept 1947	S. 2(2) and (3)
Sales Tax (Exemptions and Classifications) Act 1948	42, 1948	4 Nov 1948	9 Sept 1948	S. 2(2)–(4)
Sales Tax (Exemptions and Classifications) Act 1949	54, 1949	28 Oct 1949	8 Sept 1949	S. 2(2)–(4)
Sales Tax (Exemptions and Classifications) Act 1950	37, 1950	14 Dec 1950	13 Oct 1950	—
Sales Tax (Exemptions and Classifications) Act 1951	42, 1951	5 Dec 1951	27 Sept 1951	S. 2(2) and (3)
Sales Tax (Exemptions and Classifications) Act 1952	44, 1952	30 Sept 1952	7 Aug 1952	—
Sales Tax (Exemptions and Classifications) Act 1953	53, 1953	28 Oct 1953	10 Sept 1953	—
Sales Tax (Exemptions and Classifications) Act 1954	45, 1954	6 Nov 1954	19 Aug 1954	Ss. 2(2), (3) and 7
Sales Tax (Exemptions and Classifications) Act 1956	5, 1956	12 May 1956	15 Mar 1956	—
Sales Tax (Exemptions and Classifications) Act 1957	71, 1957	12 Dec 1957	4 Sept 1957	S. 2(2)–(6)
Sales Tax (Exemptions and Classifications) Act 1959	17, 1959	23 Apr 1959	14 Jan 1960 (see s. 2 and Gazette 1960, p. 47)	—
Sales Tax (Exemptions and Classifications) Act (No. 2) 1959	92, 1959	4 Dec 1959	S. 1(4) and (5): 14 Jan 1960 (see s. 1(6) and Gazette 1960, p. 47) Remainder: 14 Dec 1959	—
Sales Tax (Exemptions and Classifications) Act 1960	65, 1960	30 Nov 1960	17 Aug 1960	Ss. 2(2), (3) and 8
Sales Tax (Exemptions and Classifications) Act (No. 2) 1960	88, 1960	14 Dec 1960	16 Nov 1960	—
Sales Tax (Exemptions and Classifications) Act 1961	1, 1961	4 May 1961	22 Feb 1961	—
Sales Tax (Exemptions and Classifications) Act (No. 2) 1961	76, 1961	27 Oct 1961	16 Aug 1961	—
Sales Tax (Exemptions and Classifications) Act 1962	4, 1962	23 Mar 1962	7 Feb 1962	—
Sales Tax (Exemptions and Classifications) Act 1963	44, 1963	20 Sept 1963	14 Aug 1963	S. 2(2)–(4)
Sales Tax (Exemptions and Classifications) Act 1965	30, 1965	2 June 1965	1 July 1965	—
Sales Tax (Exemptions and Classifications) Act 1966	26, 1966	24 May 1966	24 May 1966	S. 2(2) and (3)
Sales Tax (Exemptions and Classifications) Act (No. 2) 1966	62, 1966	29 Oct 1966	17 Aug 1966	—
Sales Tax (Exemptions and Classifications) Act 1967	21, 1967	12 May 1967	12 May 1967	—
Sales Tax (Exemptions and Classifications) Act (No. 2) 1967	29, 1967	23 May 1967	23 May 1967	S. 2
Sales Tax (Exemptions and Classifications) Act (No. 3) 1967	80, 1967	8 Nov 1967	16 Aug 1967	—
Sales Tax (Exemptions and Classifications) Act 1970	78, 1970	21 Oct 1970	S. 3: 20 Aug 1970 S. 4: 22 Feb 1971 (see s. 2(3) and Gazette 1970, p. 1358) Ss. 5 and 7: 1 Oct 1969 Reminder: Royal Assent	—
Sales Tax (Exemptions and Classifications) Act 1972	67, 1972	31 Aug 1972	31 Aug 1972	—
Sales Tax (Exemptions and Classifications) Act (No. 2) 1972	87, 1972	4 Oct 1972	16 Aug 1972	—
Sales Tax (Exemptions and Classifications) Act 1973	17, 1973	11 Apr 1973	11 Apr 1973	S. 2(2) and (3)
Sales Tax (Exemptions and Classifications) Act (No. 2) 1973	181, 1973	14 Dec 1973	22 Aug 1973	—
Statute Law Revision Act 1973	216, 1973	19 Dec 1973	31 Dec 1973	Ss. 9(1) and 10
as amended by
Statute Law Revision Act 1974	20, 1974	25 July 1974	31 Dec 1973	—
Sales Tax (Exemptions and Classifications) Act 1975	24, 1975	18 Apr 1975	29 Jan 1975	—
Sales Tax (Exemptions and Classifications) Amendment Act 1976	175, 1976	13 Dec 1976	2 Feb 1977 (see Gazette 1977, No. S11)	—
Sales Tax (Exemptions and Classifications) Amendment Act 1978	107, 1978	19 Sept 1978	26 May 1978	S. 4(2)
Sales Tax (Exemptions and Classifications) Amendment Act 1979	3, 1979	27 Feb 1979	1 July 1978	—
Sales Tax (Exemptions and Classifications) Amendment Act (No. 2) 1979	94, 1979	24 Sept 1979	25 May 1979	—
Sales Tax (Exemptions and Classifications) Amendment Act (No. 3) 1979	157, 1979	29 Nov 1979	Ss. 3(q) and 4: 28 June 1979 S. 3(a)–(f), (o) and (p): 22 Aug 1979 Remainder: Royal Assent	—
Sales Tax (Exemptions and Classifications) Amendment Act 1981	142, 1981	30 Sept 1981	19 Aug 1981	—
Sales Tax (Exemptions and Classifications) Amendment (Off-shore Installations) Act 1982	64, 1982	16 June 1982	14 July 1982 (see s. 2)	—
Sales Tax (Exemptions and Classifications) Amendment Act 1982	93, 1982	6 Oct 1982	1 Jan 1983	S. 2(2)
Customs Tariff (Miscellaneous Amendments) Act 1982	115, 1982	22 Nov 1982	Ss. 1, 2, 7 and 8(1): Royal Assent Remainder: 1 Jan 1983 (see s. 2(2) and Gazette 1982, No. S274)	—
Sales Tax (Exemptions and Classifications) Amendment Act 1983	63, 1983	18 Oct 1983	24 Aug 1983	Ss. 2(2), (3) and 6
Migration (Miscellaneous Amendments) Act 1983	84, 1983	14 Nov 1983	Part X (ss. 30, 31): 2 Apr 1984 (see Gazette 1984, No. S119) (a)	—
Radiocommunications (Transitional Provisions and Consequential Amendments) Act 1983	136, 1983	22 Dec 1983	27 Aug 1985 (see s. 2 and Gazette 1985, No. S322)	—
Sales Tax (Exemptions and Classifications) Amendment Act 1984	81, 1984	21 Sept 1984	Ss. 3, 4(2), (3) and 5(1), (2): 21 Aug 1984 (b) Ss. 4(1) and 5(3): 8 May 1984 Ss. 4(4) and 5(4): 22 Aug 1984 Remainder: Royal Assent	S. 5
Taxation Laws Amendment Act 1984	123, 1984	19 Oct 1984	Ss. 1 and 2: Royal Assent S. 319(1): 14 Feb 1983 (see s. 2) Remainder: 14 Dec 1984	—
Statute Law (Miscellaneous Provisions) Act (No. 2) 1984	165, 1984	25 Oct 1984	S. 3: 13 Dec 1984 (see Gazette 1984, No. S519) (c)	Ss. 2(32), 6(1) and 9
Statute Law (Miscellaneous Provisions) Act (No. 1) 1985	65, 1985	5 June 1985	S. 3: (d)	S. 15
Broadcasting and Television (Consequential Amendments) Act 1985	67, 1985	5 June 1985	1 Jan 1986	S. 4
Sales Tax (Exemptions and Classifications) Amendment Act 1985	145, 1985	5 Dec 1985	Ss. 3, 4, 5(2) and 6(2): 20 Sept 1985 Ss. 5(1) and 6(1): 21 Aug 1985 Remainder: Royal Assent	S. 6
Sales Tax (Exemptions and Classifications) Amendment Act (No. 2) 1985	178, 1985	16 Dec 1985	1 May 1986 (see s. 2 and Gazette 1986, No. S182)	S. 7
Veterans’ Entitlements (Transitional and Consequential Amendments) Act 1986	28, 1986	19 May 1986	S. 61: Royal Assent Remainder: 22 May 1986 (see Gazette 1986 No. S225)	—
Statute Law (Miscellaneous Provisions) Act (No. 1) 1986	76, 1986	24 June 1986	S. 3 (e)	S. 9
Sales Tax (Exemptions and Classifications) Amendment Act 1986	98, 1986	17 Oct 1986	Ss. 3–6: 20 Aug 1986 Remainder: Royal Assent	S. 6
Sales Tax Laws Amendment Act 1987	42, 1987	5 June 1987	Part I (ss. 1, 2): 5 June 1987 Ss. 28 and 31(1): 1 July 1987 Remainder: 14 May 1987	Ss. 30 and 31
Customs Tariff (Miscellaneous Amendments) Act 1987	76, 1987	5 June 1987	1 Jan 1988 (see s. 2 and Gazette 1987, No. S351)	—
Sales Tax (Exemptions and Classifications) Amendment Act 1987	135, 1987	18 Dec 1987	Ss. 3(1) and 4(1): 1 July 1987 Ss. 3(4) and 4(4): 28 Mar 1988 (see Gazette 1988, No. S85) Ss. 3(5) and 4(5): 1 Jan 1988 (see s. 2(4) and Gazette 1987, No. S351) Remainder: Royal Assent	S. 4
Sales Tax (Off-shore Installations) Amendment Act 1987	140, 1987	18 Dec 1987	Parts II–IV (ss. 3–8): 21 Jan 1987 Remainder: Royal Assent	—
Taxation Laws Amendment Act (No. 2) 1988	78, 1988	24 June 1988	Part V (ss. 60, 61): Royal Assent (f)	—
Sales Tax (Exemptions and Classifications) Amendment Act 1988	89, 1988	14 Nov 1988	23 Aug 1988 (b)	Ss. 2(2) and 4
Sales Tax (Exemptions and Classifications) Amendment Act (No. 2) 1988	152, 1988	26 Dec 1988	23 Aug 1988 (b)	Ss. 5 and 6
Telecommunications and Postal Services (Transitional Provisions and Consequential Amendments) Act 1989	63, 1989	19 June 1989	Ss. 1 and 2: Royal Assent Part 5 (ss. 17, 18): 30 June 1989 (see s. 2(3) and Gazette 1989 No. S216) Remainder: 1 July 1989 (see Gazette 1989 No. S230)	—
Sales Tax (Exemptions and Classifications) Amendment Act 1989	72, 1989	21 June 1989	Ss. 3(a) and 4(1): 14 Feb 1989 Remainder: 24 Aug 1988	Ss. 4 and 5
Australian Institute of Aboriginal and Torres Strait Islander Studies Act 1989	149, 1989	27 Nov 1989	5 Mar 1990 (see s. 2 and Gazette 1990, No. S48)	—
Aboriginal and Torres Strait Islander Commission Act 1989	150, 1989	27 Nov 1989	5 Mar 1990 (see Gazette 1990 No. S48)	—
Sales Tax (Exemptions and Classifications) (Computer Programs) Amendment Act 1989	166, 1989	19 Dec 1989	23 Dec 1988	S. 3(2)
Taxation Laws Amendment Act (No. 4) 1989	167, 1989	19 Dec 1989	S. 31: 19 Jan 1989 Part 4 (ss. 35–37): 25 Jan 1989 Remainder: Royal Assent	S. 37
Sales Tax (Exemptions and Classifications) Amendment Act (No. 2) 1989	18, 1990	17 Jan 1990	S. 3(a): 5 Oct 1989 S. 3(b)–(d): 4 Oct 1989 Remainder: 16 Aug 1989	S. 5
Sales Tax Laws Amendment Act 1990	55, 1990	16 June 1990	9 May 1990	S. 9
Taxation Laws Amendment Act (No. 2) 1990	57, 1990	16 June 1990	Part 4 (ss. 66–68): 14 July 1990 Remainder: Royal Assent	S. 68
Taxation Laws Amendment Act (No. 3) 1990	58, 1990	16 June 1990	S. 11: 16 June 1990 (see s. 2) S. 23: 4 Dec 1989 Part 5 (ss. 36–38): 11 May 1989 Remainder: Royal Assent	S. 38
Sales Tax (Exemptions and Classifications) Amendment Act 1990	82, 1990	23 Oct 1990	21 Aug 1990 (b)	S. 4
Sales Tax Laws Amendment Act (No. 3) 1990	131, 1990	28 Dec 1990	S. 7(a): Royal Assent Remainder: 19 Oct 1990	S. 14
Sales Tax Laws Amendment Act (No. 1) 1991	51, 1991	24 Apr 1991	13 Mar 1991	S. 9
Sales Tax (Exemptions and Classifications) Amendment Act 1991	143, 1991	21 Oct 1991	20 Aug 1991 (b)	S. 6
AUSSAT Repeal Act 1991	145, 1991	21 Oct 1991	Part 3 (8–12): 1 Feb 1992 (see Gazette 1992, No. S46) Remainder: Royal Assent	—
Sales Tax Laws Amendment Act (No. 3) 1991	202, 1991	18 Dec 1991	18 Dec 1991	Ss. 7, 8
Sales Tax Laws Amendment Act (No. 1) 1992	14, 1992	6 Apr 1992	27 Feb 1992	S. 8
Sales Tax (Exemptions and Classifications) Amendment Act 1992

131, 1992

30 Oct 1992

Part 3 (ss. 5, 6): 1 Jan 1993 (see s. 2(2))

Remainder: 26 June 1992

S. 4(2)

Radiocommunications (Transitional Provisions and Consequential Amendments) Act 1992

167, 1992

11 Dec 1992

S. 14: 1 July 1993

—

Taxation Laws Amendment Act (No. 5) 1992

224, 1992

24 Dec 1992

Part 8 (ss. 129, 130): (g)

—

(a) The Sales Tax (Exemptions and Classifications) Act 1935 was amended by Part X (sections 30 and 31) only of the Migration (Miscellaneous Amendments) Act 1983, subsection 2(1) of which provides as follows:
(1)
Subject to subsection (2), this Act shall come into operation on the day on which the Migration Amendment Act 1983 comes into operation.
(b) The Acts marked (b) in the tables contain provisions that relate to the time of commencement of those Acts. To ascertain those provisions, reference should be made to the amending Acts.
(c) The Sales Tax (Exemptions and Classifications) Act 1935 was amended by section 3 only of the Statute Law (Miscellaneous Provisions) Act (No. 2) 1984, subsection 2(29) of which provides that section 9 and the amendments made to the Sales Tax (Exemptions and Classifications) Act 1935 shall come into operation on the day fixed by Proclamation for the purposes of subsection 2(2) of that Act.
(d) The Sales Tax (Exemptions and Classifications) Act 1935 was amended by section 3 only of the Statute Law (Miscellaneous Provisions) Act (No. 1) 1985, subsection 2(1) and (42) of which provide as follows:
(1) Subject to this section, this Act shall come into operation on the twenty-eighth day after the day on which it receives the Royal Assent.
(42)
Section 15 and the amendment of item 123A in the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935 made by this Act shall be deemed to have come into operation on 13 December 1984.
(e) The Sales Tax (Exemptions and Classifications) Act 1935 was amended by section 3 only of the Statute Law (Miscellaneous Provisions) Act (No. 1) 1986, subsection 2(21) of which provides as follows:
(21) The amendment of the Sales Tax (Exemptions and Classifications) Act 1935 made by this Act shall be deemed to have come into operation on 1 January 1986.
(f) The Sales Tax (Exemptions and Classifications) Act 1935 was amended by Part V (sections 60 and 61) only of the Taxation Laws Amendment Act (No. 2) 1988, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(g) The Sales Tax (Exemptions and Classifications) Act 1935 was amended by Part 8 (sections 129 and 130) only of the Taxation Laws Amendment Act (No. 5) 1992, subsection 2(4) of which provides as follows:
(4) Parts 7 and 8 are taken to have commenced immediately after the commencement of section 8 of the Customs and Excise Legislation Amendment Act 1992.
Section 8 commenced on 1 September 1992 (see Gazette 1992, No. S251).

Table of Amendments

ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted
Provision affected	How affected
Title........................................	am. No. 76, 1940
S. 2.........................................	am. No. 76, 1940; No. 71, 1957; No. 30, 1965; No. 26, 1966; No. 115, 1982; No. 178, 1985; No. 76, 1987
S. 3.........................................	am. No. 76, 1940; No. 44, 1943; No. 175, 1976; No. 81, 1984; No. 178, 1985; No. 98, 1986; No. 82, 1990
S. 4.........................................	rep. No. 71, 1957
ad. No. 123, 1984
S. 5.........................................	am. No. 76, 1940; No. 175, 1976
Ss. 5A, 5B..............................	ad. No. 21, 1967
am. No. 67, 1972; No. 216, 1973 (as am. by No. 20, 1974); No. 175, 1976
S. 5C......................................	ad. No. 80, 1967
am. No. 216, 1973 (as am. by No. 20, 1974); No. 175, 1976
S. 6.........................................	ad. No. 41, 1936
am. No. 76, 1940; No. 54, 1949
rs. No. 71, 1957
am. No. 65, 1960; No. 175, 1976
rep. No. 142, 1981
S. 6A......................................	ad. No. 36, 1945
am. No. 175, 1976; No. 63, 1983
S. 6AA....................................	ad. No. 65, 1960
am. No. 175, 1976
S. 6AB....................................	ad. No. 29, 1967
am. No. 175, 1976
rep. No. 142, 1981
ad. No. 145, 1985
S. 6AC....................................	ad. No. 107, 1978
am. No. 115, 1982
rep. No. 178, 1985
ad. No. 42, 1987
S. 6AD....................................	ad. No. 63, 1983
S. 6AE....................................	ad. No. 143, 1991
S. 6B......................................	ad. No. 37, 1950
am. No. 42, 1951; No. 44, 1952; No. 53, 1953; No. 45, 1954; No. 5, 1956; No. 175, 1976; No. 145, 1985; No. 98, 1986; No. 152, 1988
S. 6C......................................	ad. No. 94, 1979
Ss. 6D–6H..............................	ad. No. 64, 1982
rep. No. 140, 1987
S. 7.........................................	ad. No. 35, 1943
am. No. 27, 1966; No. 123, 1984
Heading to The Schedule.......	rep. No. 76, 1940
Heading to The Schedules.....	ad. No. 76, 1970
Heading to The First .............. Schedule	ad. No. 76, 1970
The Schedule.........................	am. No. 41, 1936; No. 78, 1938; No. 32, 1939; No. 29, 1940
The First Schedule.................	am. No. 76, 1940; No. 32, 1941; No. 6, 1942; No. 35, 1943; No. 31, 1944; No. 36, 1945; Nos. 12 and 67, 1946; No. 65, 1947; No. 42, 1948; No. 54, 1949; No. 37, 1950; No. 42, 1951; No. 44, 1952; No. 53, 1953; No. 45, 1954; No. 71, 1957; No. 17, 1959; No. 65, 1960; No. 76, 1961; No. 44, 1963; No. 30, 1965; Nos. 26 and 62, 1966; Nos. 21, 29 and 80, 1967; No. 78, 1970; Nos. 67 and 87, 1972; Nos. 17 and 181, 1973; No. 216, 1973 (as am. by No. 20, 1974); No. 175, 1976; No. 107, 1978; Nos. 3 and 157, 1979; No. 142, 1981; Nos. 93 and 115, 1982; Nos. 63, 84 and 136, 1983; Nos. 81 and 165, 1984; Nos. 65, 145 and 178, 1985; Nos. 28, 76 and 98, 1986; Nos. 42, 76 and 135, 1987; Nos. 78, 89 and 152, 1988; Nos. 63, 72, 149, 150, 166 and 167, 1989; Nos. 18, 57, 58 and 131, 1990; Nos. 143, 145 and 202, 1991; Nos. 131, 167 and 224, 1992
The Second Schedule............	ad. No. 76, 1940
am. No. 32, 1941
rep. No. 6, 1942
ad. No. 44, 1943
am. No. 36, 1945
rep. No. 67, 1946
Second Schedule...................	ad. No. 37, 1950
rs. No. 42, 1951; No. 44, 1952; No. 53, 1953
am. No. 45, 1954; No. 5, 1956; No. 71, 1957; Nos. 65 and 88, 1960; No. 1, 1961; No. 44, 1963; No. 80, 1967; No. 17, 1973; No. 175, 1976; No. 107, 1978; No. 94, 1979; No. 142, 1981; No. 63, 1983; Nos. 67 and 145, 1985; No. 98, 1986; No. 89, 1988; No. 55, 1990; Nos. 51 and 143, 1991; No. 14, 1992
The Third Schedule................	ad. No. 76, 1940
am. No. 32, 1941; No. 6, 1942; No. 35, 1943; No. 36, 1945; Nos. 12 and 67, 1946; No. 65, 1947; No. 42, 1948; No. 54, 1949; No. 37, 1950
rep. No. 42, 1951
Third Schedule.......................	ad. No. 42, 1951
rs. No. 44, 1952
rep. No. 53, 1953
ad. No. 45, 1954
am. No. 71, 1957; No. 65, 1960; No. 44, 1963; No. 62, 1966; No. 80, 1967; No. 175, 1976; No. 157, 1979; No. 142, 1981; Nos. 93 and 115, 1982; No. 63, 1983; No. 81, 1984; No. 145, 1985; No. 98, 1986; Nos. 89 and 152, 1988; No. 18, 1990
Fourth Schedule.....................	ad. No. 37, 1950
rs. No. 42, 1951; No. 44, 1952
rep. No. 53, 1953
ad. No. 5, 1956
am. No. 71, 1957; No. 92, 1959
rs. No. 88, 1960; No. 1, 1961
rep. No. 4, 1962
ad. No. 24, 1975
am. No. 175, 1976; No. 142, 1981; No. 98, 1986; No. 55, 1990; No. 51, 1991; No. 14, 1992
Fifth Schedule........................	ad. No. 42, 1951
rep. No. 44, 1952
ad. No. 5, 1956
am. No. 92, 1959; No. 98, 1986; No. 55, 1990; No. 51, 1991; No. 14, 1992
Sixth Schedule.......................	ad. No. 42, 1951
rep. No. 44, 1952
ad. No. 81, 1984
am. No. 145, 1985
rep. No. 98, 1986
ad. No. 55, 1990
rep. No. 51, 1991

Table A

Modifications

A.C.T. Self‑Government (Consequential Provisions) Regulations

Sales Tax (Exemptions and Classifications) Act 1935

First Schedule, Item 74:

(a)
omit “or of a State or of the Northern Territory” (first and second occurring), substitute “, a State, the Northern Territory or the Australian Capital Territory”.
(b)
omit “or of the Northern Territory, an arrangement” substitute “, the Northern Territory or the Australian Capital Territory, an arrangement”.
(c)
omit “or the Administrator-in-Council of the Northern Territory”, substitute “, the Administrator-in-Council of the Northern Territory or the Chief Minister of the Australian Capital Territory”.
(d)
omit “by the State or the Northern Territory”, substitute “by the State, the Northern Territory or the Australian Capital Territory”.
(e)
omit “or of the Northern Territory” (second-last and last occurring), substitute “, the Northern Territory or the Australian Capital Territory”.