Sales Tax (Exemptions and Classifications) Act 1942 (Cth)

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS).

No. 6 of 1942.

An Act to amend the Sales Tax (Exemptions and Classifications) Act 1935-1941.

[Assented to 18th May, 1942.]

BE it enacted by the King’s Most Excellent Majesty. the Senate, and the. House of Representatives of the Commonwealth of Australia, as follows:—

Short title and citation.

1.—(1.) This Act may be cited as the Sales Tax (Exemptions and Classifications) Act 1942.

(2.) The Sales Tax (Exemptions and Classifications) Act 1935-1941 is in this Act referred to as the Principal Act.

(3.) The Principal Act. as amended by this Act, may be cited as the Salt’s Tax (Exemptions and Classifications) Act 1935-1942.

Commencement.

2. This Act shall be deemed to have come into operation on the first day of May, One thousand nine hundred and forty-two.

 

Amendment of First Schedule.

3. The First Schedule to the Principal Act is amended—

(a)by inserting after Item 20 the following Division:—

“DIVISION II.—FISHING AND PEARLING MACHINERY AND EQUIPMENT.

20a. Fishing equipment (and parts therefor), viz.:—	Nos. 1 to 9 ”;
(1) Boats (including oars, sails, life-belts, life-boats and other similar accessories) for use in the fishing industry
(2) Crayfish pots
(3) Engines for use in the fishing industry
(4) Nets and netting for fishing, and cotton, hemp twine and other materials for the repair thereof
(5) Lines, hooks, floats and sinkers for use in the fishing industry

(b) by inserting in Division VII., before Item 39, the following Item:—

“38. Drugs and medicines (including patent and proprietary medicines) used in the prevention, cure or treatment of sickness or disease in human beings, and in the compounding or preparation of such drugs or medicines, but not including—	Nos. 1 to 9 ”;
(i) Drugs and preparations put up and sold for the purposes of photography;
(ii) Toilet preparations (including soaps, tooth pastes, cosmetics, pomades, perfumes and hair lotions);
(iii) Dyes, methylated spirits, naphthaline, turpentine, linseed oil, bicarbonate of soda, carbonate of soda, cream of tartar, caustic soda, sodium chloride, alum, borax, glycerine, petroleum jelly, lead salts, zinc salts, citric acid, chromic acid, formic acid, hydrochloric acid, hydrofluoric acid, nitric acid, pyrogallic acid, stearic acid, sulphuric acid and tartaric acid; or
(iv) medicated confectionery

(c) by inserting after Item 39 the following Items:—

“40. Rectified spirits for use in making medicines and essences	Nos. 1 to 9
41. Surgical instruments and appliances, n.e.i., (and parts therefor) and surgical materials, n.e.i., being instruments, appliances or materials which are of a kind—
(i) sold exclusively or principally by manufacturers or distributors of such instruments, appliances and materials; and
(ii) used exclusively or principally in hospitals or by medical practitioners, but not including the following articles: —
Air cushions; atomizers
Bed rests; bed tables; brackets
Chairs, bedside or commode
Depilatory forceps; dispensing plant; drip feed lamps	Nos. 1 to 9
Electric urns ; enemas ; eye-baths, eye droppers, eye shells and eye shades
Kettles
Linen cupboards
Magnifying lenses; pleasure glasses; medicament bottles and glasses ; microscopes which are not for use in hospitals or by medical practitioners or medical students
Name plates; nasal douches: nipple aerators
Restraint apparatus, viz., anklets, wristlets, straps and sheets; rubber finger stalls; rubber surgical syringes

 

Scales, baby weighing and personal; sprays, disinfectant; staining bottles; surgeons’, nurses’ and attendants’ aprons, gowns and overalls; surgery and gate lamps	Nos. 1 to 9:”;
Towel cupboards, hangers and stands
Ward cupboards, lockers and chairs; wash basins and stands

(d)by inserting in Item 42, after sub-item (1), the following sub-items:—

“(2) Absorbent cotton wool, gauzes and lint

(3) Adhesive plaster and strapping

(4) Articles designed for the alleviation of deafness, but not including articles for public use in buildings or other places “;

(e) by inserting in Item 42, after sub-items (6), (8), (10), and (12) respectively the following sub-items:—

“(7) Bandages and bandage winders

(9) Elastic bandages, knee caps and stockings

(11) Spectacles and eye-glasses (and cases and wipers therefor), but not including goggles, sun glasses, field glasses or similar optical goods

(13) Surgical, medical and first-aid outfits”;

(f)by inserting after Item 42 the following Items:—

“43.—(1) Surgical X-ray apparatus and accessories (and parts therefor), but not including accessories of a kind ordinarily used for other purposes	Nos. 1 to 9
(2)Diathermy apparatus and appliances, and parts therefor
44. Oxygen, carbogen, nitrous oxide, ethylene and other medical gases, and any mixture of such gases, for use in.’ hospitals or by medical practitioners or dentists	Nos. 1 to 9
45. Dental instruments and appliances (and parts therefor) and materials, which are of a kind exclusively or principally sold by manufacturers or distributors of such instruments, appliances and materials for use by dentists or dental mechanics, and dentures, gold, alloys, amalgams, porcelain, gold inlays, bridges, crowns and other articles for similar dental use, which are to be disposed of (whether in an altered form or condition or not) to patients in the course of dental treatment	Nos. 1 to 9”;

(g)by inserting at the end of Item 48 the following sub-items:—

“(7.) Methylated spirits covered by Item 2 (n) (1) of the Excise Tariff 1921-1939	Nos. 1 to 4 and 9.
(8) Substances not covered by any other sub-item of this Item for use as fuel for internal combustion engines	Nos. 1 to 4 and 9.”;

(h)by inserting after Item 62 the following Item:—

“63. Goods for use in universities and schools, viz.:-	Nos. 1 to 9”;
(1) Scientific instruments and scientific apparatus (and parts therefor), and materials for use therewith
(2) Charts, wall sheets and diagrams
(3) Examination papers, and direction sheets and envelopes for use therewith

(i) by inserting after Item 74c the following Item:—

“74ca. Clothing, badges, accoutrements and kit, n.e.i., for use as uniforms or parts of uniforms by members in Australia of any allied or other foreign force serving in association with His Majesty’s armed forces, including military pattern tunic shirts but not including other shirts, underclothing, collars, ties, studs, sleeve links, braces, socks, gloves, scarves, bathing costumes or trunks, jerseys, sweaters, pullovers, pyjamas and goods similar to or used in substitution for the goods specified in the above-mentioned exceptions Nos. 1 to 9”;

 

(j)by adding at the end of paragraph (i) of Item 81a the words “or of members in Australia of any allied or other foreign force serving in association with His Majesty’s armed forces”;

(k) by inserting in Division XV., before Item 106, the following Item:—

“105. (1) Axes and tomahawks..................................................................	Nos. 1 to 9
(2) Tool handles of wood..........................................................................	Nos. 1 to 9’:

(l)by inserting after Item 116 the following Item:—

“117. Saddlery and harness (and parts therefor), trace chains (complete), collar check, kersey and saddle serge Nos. 1 to 9”;

and

(m)by omitting from Item 122 the words “and barbed wire” and inserting in their stead the words “,barbed wire and iron or steel wire of gauges 6 to 14”.

Repeal of Second Schedule.

4.The Second Schedule to the Principal Act is repealed.

Amendment of Third Schedule.

5. The Third Schedule to the Principal Act is amended by omitting from sub-item (5.) of Item 13 the words ‘“item 20 of the Second Schedule” and inserting in their stead the words “item 43 of the First Schedule”.

Operation of amendments.

6. The amendments effected by paragraphs (g), (i) and (j)