SALES TAX (EXEMPTIONS AND CLASSIFICATIONS).
No. 5 of 1956.
An Act to amend the Sales
Tax (Exemptions and Classifications) Act 1935–1954.
[Assented to 12th May, 1956.]
BE it enacted by the Queen’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 1956.
(2.) The Sales Tax (Exemptions and Classifications)
Act 1935–1954 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
1935–1956.
Commencement.
2.This Act shall be deemed to have come into
operation on the fifteenth day of March, One thousand nine hundred and
fifty-six.
Classification of goods.
3. Section six b
of the Principal Act is amended by omitting from sub-section (1.) the
words “the Second or Third Schedule to this Act” and inserting in their stead
the words “a Schedule to this Act other than the First Schedule”.
Second Schedule.
4. The Second Schedule to the Principal Act is
amended—
(a) by omitting item 43; and
(b) by omitting item 48 and inserting in its
stead the following item:—
“48
| Wireless receiving sets; television receiving
sets; record players and pick-ups; combined wireless receiving sets and
gramophones; combined television receiving sets and gramophones; combined
wireless receiving sets and television receiving sets; combined wireless
receiving sets, television receiving sets and gramophones”.
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Fourth and Fifth Schedules.
5.After the Third Schedule to the Principal Act the
following Schedules are added:—
FOURTH SCHEDULE. Section
6b.
Item No. | Specification of Goods. |
1 | Motor vehicles of a kind
used for commercial purposes (not being goods covered by item 1 in the Fifth Schedule to this Act),
including prime movers and semi-trailers for attachment to prime movers
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2 | Motor cycles, auto-cycles
and motor scooters, and side cars and side boxes for attachment to those
goods
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3 | Parts and accessories
(other than tyres and tubes) for goods covered by any item in this Schedule
or by item 1 in the Fifth
Schedule to this Act
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FIFTH SCHEDULE. Section
6b.
Item No. | Specification of Goods. |
1 | Motor cars designed
primarily and principally for the transport of persons, including sedans,
coupés, tourers, roadsters, racing cars, taxi-cabs, station waggons, estate
cars, and vehicles similar in design to station waggons or estate cars, but
not including panel vans, delivery vans, utilities, ambulances, hearses,
jeeps, trucks, lorries or motor buses
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