SALES
TAX (EXEMPTIONS AND CLASSIFICATIONS).
No.
36 of 1945.
An Act to amend the Sales Tax (Exemptions and
Classifications) Act 1935–1944.
[Assented to 11th October, 1945.]
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 1945.
(2.) The Sales
Tax (Exemptions and Classifications) Act 1935–1944 is in this Act
referred to as the Principal Act.
(3.) The Principal Act, as amended by this Act,
may be cited as the Sales Tax (Exemptions and Classifications) Act 1935–1945.
Commencement.
2.—(1.) Subject to this section, this Act shall be
deemed to have come into operation on the thirteenth day of September, One
thousand nine hundred and forty-five.
(2.) The amendments made by paragraphs (g),
(h), (j), (k) and (l)of section four of this Act shall be
deemed to have come into operation on the first day of May, One thousand nine
hundred and forty-four.
3. After
section six of the Principal Act the following section is inserted:—
Pre-fabricated
buildings.
“6a.—(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 prefabricated 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 ‘taxable goods’ means goods
which, if sold separately, would not be covered by any item in the First
Schedule to this Act.”.
Amendments
of the First Schedule.
4. The First Schedule to the Principal Act is
amended—
(a)by omitting the definition of “aids to
manufacture” and inserting in its stead the following definition:—
“ ‘aids to manufacture’ means goods for use by
a manufacturer 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 he markets or uses
those goods;
(iv) in any processing
or treatment for the purpose of disposing of waste substances resulting from
any processing or treatment applied by him as specified in subparagraph (i),
(ii) or (iii) of this paragraph;
(v) in operating,
applying, cleansing or sterilizing machinery, implements or apparatus used in
the processing or treatment specified in sub-paragraph (i), (ii), (iii) or (iv)
of this paragraph; or
(vi) in the cleansing
or sterilizing of bottles, vats or other containers which he uses in the
storage or marketing of goods which he manufactures or which he processes or
treats as specified in sub-paragraph (i), (ii) or (iii) of this paragraph;
(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) of this definition;
(c)
parts for, or materials for use in the repair of, any of the machinery,
implements or apparatus specified in paragraph (a) or (b) of this
definition; or
(d)goods (other than those specified in
paragraph (a) or paragraph (b)) for use as specified in paragraph (a) of this definition,
but does not include—
(e)
road vehicles of the kinds ordinarily used for the transport of persons or the
delivery of goods;
(f)
cooking appliances or other plant for use exclusively, or primarily and
principally, in the preparation of foodstuffs for consumption on any premises
of the person preparing the foodstuffs;
(g)office equipment which is not for use
directly in the manufacture of goods;
(h)
machinery, implements or apparatus for use in the production of electric
current, gas, steam, compressed air or hydraulic power, for purposes other than
for sale or for use by the producer thereof exclusively, or primarily and
principally, as specified in paragraph (a) of this definition;
(i)containers (including goods of the
classes and for the uses included in, or specifically excluded from, Item 91 in
this Schedule) for use by a 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; or
(j)parts for any of the goods specified in
paragraph (e), (f), (g), (h) or (i) of this definition”;
(b)
by inserting after item 66 the following item:—
“66a.—(1) Tablets, plaques, boards,
columns or other monuments to be erected in a public place in commemoration
of historical events “(2) Goods for use as
integral parts in the construction or repair of such monuments
| Nos. 1 to 9”;
|
(c)
by omitting item 71 and inserting in its stead the following items:—
“71.—(1) Articles
imported or cleared from bond for the personal or official use of—
| Nos. 5 to 7.
|
(i) the diplomatic
representative in the Commonwealth of any foreign country;
|
(ii) the High
Commissioner in the Commonwealth for any part of His Majesty’s dominions;
|
(iii) the Official Representative
(not being a High Commissioner) in the Commonwealth of a part of His
Majesty’s dominions, being a citizen of that part;
|
(iv) a member of the
family of any person mentioned in the preceding paragraphs of this sub-item;
or
|
(v) a member of the
staff of any such person, provided that that member is a citizen of the
country represented
|
“(2) Articles
imported or cleared from bond for the official use of a consular
representative in Australia of any foreign country and declared as being for
such official use, if the consular representative is a citizen of the country
he represents and is not otherwise engaged in any business, occupation or
profession; and articles owned and imported by any such consular
representative or by a member of his staff, if the person importing the
articles is a citizen of the country represented and is not engaged in any
other business, occupation or profession and if the articles are imported
within six months after the arrival in Australia of the person importing them
or within such further time as the Minister of State for Trade and Customs
allows
| Nos. 5 to 7.
|
“(3) Articles
imported or cleared from bond for the official use of a trade commissioner of
any British or foreign country and declared as being for such official use,
if the trade commissioner is a citizen of the country he represents and is
not engaged in any other business, occupation or profession; and articles
owned and imported by any such trade commissioner or by a member of his
staff, if the person importing the articles is a citizen of the country
represented and is not engaged in any other business, occupation or
profession and if the articles are imported within six months after the
arrival in Australia of the person importing them or within such further time
as the Minister of State for Trade and Customs allows
|
“(4) Subject to the
approval of the Minister of State for Trade and Customs, articles, not
covered by any other sub-item of this item, imported or cleared from bond for
the official use of a representative in Australia of a British possession or
foreign country and declared as being for such official use
|
“71a. Articles cleared from bond for the
personal or official use of—
| Nos. 1 to 3.
”.
|
(i) the diplomatic representative
in the Commonwealth of any foreign country;
|
(ii) the High
Commissioner in the Commonwealth for any part of His Majesty’s dominions;
|
(iii) the Official
Representative (not being a High Commissioner) in the Commonwealth of a part
of His Majesty’s dominions, being a citizen of that part;
|
(iv) a member of the
family of any person mentioned in the preceding paragraphs of this item; or
|
(v) a member of the
staff of any such person, provided that that member is a citizen of the
country represented,
|
if the articles are
owned by the person for whose use they are so cleared, or by the Government
concerned, before clearance for home consumption
|
(d)by inserting in item 72, before the
words “a Trade Commissioner”, the words “a High Commissioner, or”;
(e)by omitting from that item the word “trade”
and inserting in its stead the words “business, occupation”;
(f)
by omitting item 73 and inserting in its stead the following items:—
“73. Articles
imported or cleared from bond for the personal or official use of—
| Nos. 5 to 7.
|
(i) the
Governor-General;
|
(ii) the Governor of
a State; or
|
(iii) a member of the
staff of the Governor-General or of the Governor of a State (if the member is
not an Australian citizen) or a member of the family of the Governor-General
or of the Governor of a State
|
“73a. Articles cleared from bond for the
personal or official use of—
| Nos. 1 to 3. ”; |
(i) the
Governor-General;
|
(ii) the Governor of
a State; or
|
(iii) a member of the
staff of the Governor-General or of the Governor of a State (if the member is
not an Australian citizen) or a member of the family of the Governor-General
or of the Governor of a State,
|
if the articles are owned by the person for
whose use they are so cleared, or by the Government of the Commonwealth or of
the State, as the case may be, before clearance for home consumption
|
(g) by inserting in item 74ca, after the word “Australia”, the
words “of the armed forces of any part of His Majesty’s dominions other than
Australia, or members in Australia”;
(h)
by inserting after item 74d the
following item:—
“74e. Goods for use (whether as goods or
in some other form), and not for sale, by the Navy Army and Air Force
Institutes incorporated in the United Kingdom
| Nos. 1 to 9. ”;
|
(i)
by omitting item 78 and inserting in its stead the following item:—
“78. Goods for use
(whether as goods or in some other form) and not for sale by—
| Nos. 1 to 9.
|
(i) a municipal,
shire or district council constituted for the general purposes of local
government under any law of the Commonwealth or of a State or Territory of
the Commonwealth;
|
(ii) a public
authority constituted under any law of the Commonwealth or of a State or
Territory of the Commonwealth for the purpose of carrying out any or all of
the functions ordinarily carried out by a council of the kind specified in
paragraph (i) of this item;
|
(iii) a harbour
board, harbour trust or marine board constituted under any law of the
Commonwealth or of a State or Territory of the Commonwealth; or
| Nos. 1 to 9. ”;
|
(iv) a fire brigade
board or fire brigade established for public purposes
|
(j)by omitting from paragraph (i) of item
81aall the words after the word “members” (first occurring) and
inserting in their stead the words “in Australia of the armed forces of His
Majesty or of any allied or other foreign force serving in association with
those forces”;
(k) by omitting from item 81athe
words “ ‘members of the Defence Force of the Commonwealth’ shall be deemed to
include members of” and inserting in their stead the words “ ‘the armed forces
of His Majesty’ shall be deemed to include”;
(l)by adding at the end of item 84 the
following sub-items:—
“(2) Metal building
material for use, for purposes for which timber is ordinarily used, in the
construction or repair of, and to be wrought into or attached to, so as to
form part of, buildings or other fixtures but not including rolled steel
structural sections (or combinations of such sections) weighing more than ten
pounds per running foot
| Nos. 1 to 9. ”;
|
“(3) Metal window
frames and sashes, metal fanlight frames and sashes, metal window screens,
metal louvre frames and shutters, metal doors and door frames, of a kind used
in the construction or repair of, and wrought into or attached to, so as to
form part of, buildings or other fixtures
|
(m)by adding at the end of item 86 the
following sub-item:—
“(4) Terne plate”;
(n)by inserting after item 90 the following
items in Division XII.:—
“90a. Window fittings, viz.:—
|
Sash rollers, sash
balances, sash cord, sash weights, sash drops, sash pulleys, sash lifts, sash
fasteners, casement stays, casement fasteners, combination casement stays and
fasteners and fanlight openers
| Nos. 1 to 9.
|
“90b.—(1) Cooking stoves and ranges (and
parts therefor) of a kind used exclusively, or primarily and principally, for
domestic purposes, but not including portable, stoves, portable roasters,
portable cookers or portable ranges.
| Nos.
1 to 9. ”;
|
“(2) Indoor fire
grates and canopy fire places (and parts therefor) of a kind exclusively, or
primarily and principally, installed as fixtures in houses
|
“90c. Electrical fittings (and parts
therefor) of a kind used exclusively, or primarily and principally, in, or in
connexion with, electrical installations in houses, viz.:—
|
Ceiling roses,
connectors and connector bodies, connectors of a kind used in junction boxes,
flush plates, lampholders (including switch lampholders and batten
lampholders), mains connexion boxes, plugs and plug sockets, plug
receptacles, flush pilot receptacles, adaptors, switches, switch plugs,
switch plug combinations, switchboards, fuse boards, distribution boards,
switchboxes and flush switch wall boxes
|
“90d. 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,
viz.:—
|
Baths, bath and
shower screens, pedestal lavatory basins, wall and bowl basins, sinks, sink
tops, draining boards, combination sinks and drainers, wash troughs, toilet
pans and seats and covers therefor, sanitary cisterns and water storage tanks
for use in sewerage systems
|
(o)by omitting from item 113 the words,
symbols and figures “, by sub-items (1) to (8) of item 52,”;
(p)by omitting from sub-item (1) of item
113a the figures “52,”;
(q)by omitting sub-item (2) of that item
and inserting in its stead the following sub-item:—
“(2) Goods sold to or imported by an
unregistered manufacturer for use by him—
(a)in the processing or treatment of goods
to be used by him as aids to manufacture (as defined in this Schedule); or
(b)
in the cleansing or sterilizing of bottles, vats or other containers for use in
the storage of goods to be used by him as aids to manufacture (as defined in
this Schedule),
where those aids to manufacture are for use in
or in connexion with the manufacture of goods covered by any item or sub-item
in this Schedule other than item 39, 76, 100 or 103, but excluding machinery,
implements or apparatus (or parts therefor) which are not for use exclusively,
or primarily and principally, in a manner specified in this sub-item or which
are of any of the kinds specifically excluded from the definition of aids to
manufacture in this Schedule”;
(r)
by omitting sub-item (2) of item 113b and
inserting in its stead the following sub-item:—
“(2) Goods manufactured by any person and
applied by him to his own use—
(a)in the processing or treatment of goods
to be used by him as aids to manufacture (as defined in this Schedule); or
(b)in the cleansing or sterilizing of
bottles, vats or other containers for use in the storage of goods to be used by
him as aids to manufacture (as defined in this Schedule),
but excluding machinery, implements or
apparatus (or parts therefor) which are not applied exclusively, or primarily
and principally, in a manner specified in this sub-item or which are of any of
the kinds specifically excluded from the definition of aids to manufacture in
this Schedule”;
(s)
by omitting item 113c and
inserting in its stead the following item:—
“113c.—(1) Goods
applied by a registered person to his own use as aids to manufacture
| Nos. 1, 4, 6 and 8. ”;
|
“(2) Goods applied by
a registered person to his own use—
|
(a) in the processing or treatment of goods to be used by him as
aids to manufacture; or
|
(b)in the cleansing or
sterilizing of bottles, vats or other containers for use in the storage of
goods to be used by him as aids to manufacture,
|
but excluding machinery, implements or
apparatus (or parts therefor), which are not applied exclusively, or
primarily and principally, in a manner specified in paragraph (a) or (b)of this sub-item or
which are of any of the kinds specifically excluded from the definition of
aids to manufacture
|
For the purposes of
this item, ‘aids to manufacture’ means aids to manufacture as defined by.
Regulations made under the Sales Tax Assessment Acts
|
(t)by adding after sub-item (7) of item
114a the following sub-items:—
“(8) Goods imported by the Navy Army and Air Force Institutes
incorporated in the United Kingdom for sale by that organization in canteens,
messes, clubs, recreation rooms, hostels and other similar institutions
established for the welfare of members of the naval, military or air forces
of His Majesty
| No. 5.
|
“(9) Goods imported by the Navy Army and Air Force Institutes
incorporated in the United Kingdom and sold by that organization in canteens,
messes, clubs, recreation rooms, hostels and other similar institutions
established for the welfare of members of the naval, military or air forces
of His Majesty
| No. 6. ”; and
|
(u) by omitting item 132.
Second
Schedule.
5. The
Second Schedule to the Principal Act is amended by omitting all the words from
and including the words “made under the National Security (Rationing)
Regulations” to the end of the Schedule and inserting in their stead the words “(as
amended to the thirteenth day of September, 1945) made under the National
Security (Rationing) Regulations.”.
Third
Schedule.
6.The
Third Schedule to the Principal Act is amended—
(a)by inserting in sub-item (2) of item 1,
after the word “ware” (first occurring), the words “(but not including knives,
forks, spoons, scissors or other cutlery, or cutlery sharpeners)”;
(b)
by omitting item 3;
(c)
by omitting from sub-item (3) of item 11 the words “Wireless receiving sets and
combined” and inserting in their stead the word “Combined”;
(d)by omitting sub-items (6) and (7) of
item 12;
(e)by inserting in sub-item (1) of item
18, after the word “footwear”, the words “or goods for installation as fixtures
in public playgrounds for children”;
(f)
by omitting Division VII.;
(g) by omitting Division VIII.;
(h)
by omitting from item 23 the words “Lawnmowers, mechanical” and inserting in
their stead the word “Mechanical”;
(i)
by omitting from that item the words “garden hose.”: and
(j)