SALES TAX
(EXEMPTIONS AND CLASSIFICATIONS).
No. 71 of
1957.
An Act to
amend the Sales Tax (Exemptions and Classifications) Act 1935–1956.
[Assented
to 12th December, 1957.]
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 1957.
(2.) The Sales Tax (Exemptions
and Classifications) Act 1935–1956 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 1935–1957.
Commencement.
2.—(1.) Subject to this
section, this Act shall be deemed to have come into operation on the fourth day
of September, One thousand nine hundred and fifty-seven.
(2.) The amendments
effected by section five, and paragraph (ac) of section six, of this Act
shall be deemed to have come into operation on the thirty-first day of August,
One thousand nine hundred and fifty-six.
(3.) The amendments effected by paragraphs (m) and (x) of
section six of this Act and paragraph (ae) of that section, in so far as
that paragraph adds item 145 to the First Schedule to the Principal Act, shall
be deemed to have come into operation on the first day of November; One
thousand nine hundred and fifty-six.
(4.) The amendment effected by paragraph (v) of section six of this Act shall be deemed to have come into
operation on the fourteenth day of October, One thousand nine hundred and
fifty-five.
(5.) The amendment effected by paragraph (w) of section six of
this Act shall be deemed to have come into operation on the twenty-third day of
November, One thousand nine hundred and fifty-five.
(6.) The amendment effected by paragraph (ae) of section six of
this Act, in so far as that paragraph adds item 144 to the First Schedule to
the Principal Act, shall be deemed to have come into operation on the fourth
day of September, One thousand nine hundred and fifty-four.
Definitions.
3. Section two of the
Principal Act is amended by adding at the end thereof the following
definitions:—
“‘the Customs Tariff’ means
the Customs Tariff 1933–1954 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.”.
Delegation by the Commissioner.
4. Section four of the Principal Act is repealed.
5. Section six of the Principal Act is repealed and the following section
inserted in its stead:—
Goods incorporating valves or cathode ray tubes.
“6. 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 valves or
cathode ray tubes as specified in item 121 in the First Schedule to this Act as
is equal to the amount which would have been the sale value of those valves or
cathode ray tubes 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 valves or cathode ray tubes only.”.
First Schedule.
6. The First Schedule to the
Principal Act is amended—
(a) by inserting in
the definition of “aids to manufacture”, after the word “manufacturer” (first
occurring), the words “in the course of carrying on a business,”;
(b) by omitting from
the definition of “goods to be used in, wrought into or attached to goods to be
manufactured” all the words after the word “condition”;
(c) by omitting
sub-items (14) and (14a) of item 1
and inserting in their stead the following sub-item:—
“(14) Goods of the
following kinds for use in agricultural industry, namely:—
| Nos. 1 to 9”;
|
(a) Engines;
|
(b) Electricity
generators and generator sets and electric welding sets;
|
(c) Acetylene-gas
generators;
|
(d) Shafting,
belting, pulleys, couplings, other transmission gear, trolleys and electrodes
for use with goods covered by any of the preceding paragraphs of this
sub-item
|
(d) by omitting
sub-item (1) of item 8;
(e) by adding at the end of item 10 the following sub-item;—
“(5) Ethylene gas................................................................
| Nos. 1 to 9”;
|
(f) by inserting
after item 19 the following item:—
“19a.—(1) Hexadecanol and other
preparations or materials put up for sale for use in the reduction of
evaporation of water in reservoirs, dams, channels or streams
| Nos. 1 to 9
|
“(2) Equipment, and parts
for equipment, for use in the application of goods covered by the last
preceding sub-item
| Nos. 1 to 9”;
|
(g) by omitting
sub-item (3) of item 26 and inserting in its stead the following sub-item:—
“(3) Cheese........................................................................
| Nos. 1 to 9”;
|
(h) by omitting item
26a and inserting in its stead the
following item:—
“26a. Vegetable fats, vegetable oils,
animal fats, animal oils and mixtures of any of those goods, put up for use
for culinary purposes
| Nos. 1 to 9”;
|
(i) by omitting
sub-item (2) of item 27a;
(j) by inserting after item 35a
the following item:—
“35b. Foodstuffs put up for carriage as
emergency rations on life-boats or rafts as required by any law of the
Commonwealth or of a State or Territory of the Commonwealth
| Nos. 1 to 9”;
|
(k) by adding at the
end of sub-item (3) of item 36 the following paragraph:—
“(d) Non-alcoholic
carbonated beverages containing not less than 5 per centum by volume of—
(i) juices of Australian
fruits;
(ii) a mixture of
concentrates of juices of Australian fruits and water, being a mixture of a
strength not less than the natural strength of the juices; or
(iii) juices of Australian
fruits and a mixture of concentrates of juices of Australian fruits and water,
being a mixture of a strength not less than the natural strength of the juices”;
(l) by inserting in
item 50, after sub-item (3), the following sub-items:—
“(3a) Oxygen gas, acetylene gas, hydrogen
gas, nitrogen gas, argon gas and any mixtures of those gases
| Nos. 1 to 9
|
“(3b) Dissolved acetylene, liquid oxygen
and liquid nitrogen
| Nos. 1 to 9
|
“(3c) Calcium carbide......................................................
| Nos. 1 to 9”;
|
(m) by adding at the end of item 59 the following sub-item:—
“(2) Catalogues, price
lists and printed advertising matter, not designed to advertise the sale or
hire of goods by, or the services of, any person in Australia, being goods
covered by sub-item (d) of item
338 in the Schedule to the Customs Tariff
| No. 5”;
|
(n) by inserting
after item 72 the following item:—
“72a. Goods for official use
(whether as goods or in some other form), and not for sale, by the Government
of a country other than Australia
| Nos. 1 to 9”;
|
(o) by omitting from
sub-item (2) of item 82 the words “furnace slag (crushed or uncrushed)” and
inserting in their stead the words “crushed or uncrushed furnace slag, crushed
or uncrushed clinker, crushed or uncrushed ashes”;
(p) by omitting
sub-item (2) of item 90c and
inserting in its stead the following sub-item:—
“(2) Goods of a kind used
exclusively, or primarily and principally, in connexion with fixed electrical
installations in consumers’ premises, namely:— (a) Adaptors; (b) Plugs; (c) Electrical
safety devices for the protection of persons
| Nos. 1 to 9”;
|
(q) by omitting
sub-item (2) of item 90f and
inserting in its stead the following sub-item:—
“(2) Appliances or
equipment for softening, filtering or sterilizing water, being goods of a
kind installed as fixtures
| Nos. 1 to 9”;
|
(r) by omitting items 94, 95 and 96 and inserting in their stead
the following items:—
“94. Bottles or jars
leased, or to be leased, to a manufacturer for use in marketing goods manufactured
by him or to a wholesale merchant for use in marketing goods sold by him by
wholesale, being bottles or jars bearing a moulded notification that they are
or remain the property of the lessor
| Nos. 1 to 9
|
“94a. Bottles or jars applied, or to be applied, by a manufacturer or a wholesale
merchant to his own use, being bottles or jars—
| Nos. 1 to 9
|
(a) for the
marketing of goods which he manufactures or sells by wholesale;
|
(b) on which is
moulded a notification that they are or remain his property or that they are
not sold with the contents; and
|
(c) which, upon
the sale of the contents, are not to be the subject of a charge imposed by
way of deposit to be refunded upon the return of the bottles or jars
|
“95. Bottles, jars,
boxes, cases and crates for use in marketing non-alcoholic beverages, and
parts and fittings for those goods
| Nos. 1 to 9
|
“96.—(1) Paper bags
(including bags made from cellulose transparent film), wrapping paper
(including cellulose transparent film), single-faced corrugated fibre board,
twine, lashing and adhesive tape, being goods of a kind used to wrap up or
secure goods for marketing or delivery
| Nos. 1 to 9
|
“(2) Steel strapping of a
kind used to secure goods for marketing or delivery, and seals for use with
that strapping
| Nos. 1 to 9
|
“(3) Corner brackets for
use with wire strapping of a kind used to secure goods for marketing or
delivery
| Nos. 1 to 9”;
|
(s) by omitting item
98;
(t) by inserting in
Division XIII., after item 99, the following item:—
“99a.—(1) Cylinders of a kind used in the
marketing of gases for industrial, medical or domestic use, being portable
cylinders in which the gases are delivered to consumers
| Nos. 1 to 9
|
“(2) Parts and
accessories for cylinders covered by the last preceding sub-item and
materials placed in those cylinders to facilitate their use as containers of
acetylene gas
| Nos. 1 to 9”;
|
(u) by omitting from
item 103 the words “Five pounds” and inserting in their stead the words “Fifty
pounds”;
(v) by adding at the
end of item 107 the following sub-item:—
“(6) Exposed or developed
films suitable for use only with home cinematographs, being films covered by
item 320 (c) (2) (a) (1) or 449 (a) (2) in the Schedule to the Customs Tariff
| No. 5”;
|
(w) by omitting from sub-item (1) of item 111 the words “or the
Territory of New Guinea” and inserting in their stead the words “the Territory
of New Guinea or the Territory of Cocos (Keeling) Islands”;
(x) by omitting
sub-item (3) of item 111 and inserting in its stead the following sub-item:—
“(3) Goods imported for
repair or alteration and intended to be returned to the country from which
they are imported, being goods covered by sub-item (b) of item 400 in the Schedule to the Customs Tariff
| No. 5”;
|
(y) by omitting
paragraph (a) of sub-item (1) of item 113f
and inserting in its stead the following paragraph:—
“(a)servicing,
repairing or reconditioning—
(i) motor vehicles;
(ii) aeroplanes (including
flying boats, seaplanes and helicopters);
(iii) ships, boats and
other vessels;
(iv) railway rolling stock;
or
(v) parts of any goods
specified in the preceding provisions of this paragraph;”;
(z) by omitting item
114 and inserting in its stead the following item:—
“114.—(1) Passengers’
furniture and household goods, being goods covered by sub-item (a) of item 409 in the Schedule to the
Customs Tariff
| No. 5
|
“(2) Passengers’ personal
effects, being goods covered by sub-item (a)
of item 409 in the Schedule to the Customs Tariff, in respect of which, if a
Collector of Customs so requires, the passenger enters into an agreement
that, in the event of the goods being sold or otherwise disposed of in
Australia by the passenger, or on his behalf, within the period prescribed by
Departmental By-laws for the purposes of the law relating to Customs in
respect of the particular class of goods, he will pay to the Commonwealth an
amount equal to the sales tax which, but for this sub-item, would have been
payable in respect of the goods
| No. 5
|
“(3) Passengers’ personal
baggage, being goods covered by sub-item (b)
of item 409 in the Schedule to the Customs Tariff
| No. 5
|
“(4) Passengers’ personal
baggage, being goods imported without Customs entry under section 41 of the Customs
Act 1901–1957, but not including goods imported for sale or trade
| No. 5”;
|
(aa) by omitting
sub-items (2), (3) and (4) of item 119 and inserting in their stead the following
sub-items:—
“(2) Equipments (being machines, implements or apparatus) for use on ships or other
vessels covered by the last preceding sub-item, but not including—
| Nos. 1 to 9
|
(a) goods covered
by an item in the Third Schedule to this-Act;
|
(b) goods for use
in, or in connexion with, the preparation or consumption of foodstuffs or
beverages;
|
(c) goods for use
for the comfort, entertainment or recreation of the crew or passengers; or
|
(d), equipment for
use for cleaning, or polishing or of a kind ordinarily used for domestic
purposes
|
“(3) Parts for goods
covered by sub-item (1) or (2) of this item
| Nos. 1 to 9
|
“(4) Materials for use in the construction or repair of, so as to form part’ of,
goods covered by this item
| Nos. 1 to 9”;
|
(ab) by inserting after item 120 the following item.:—
“120a. Goods of the following kinds for sale for cleaning purposes, namely:—
| Nos. 1 to 9”;
|
(a) Sponges;
including synthetic sponges; |
(b) Goods
consisting wholly of synthetic absorbent material; |
(c)
Engine-cleaning cotton waste |
(ac) by adding at the end of item 121 the following sub-item :—
“(2) Cathode ray tubes
covered by item 181 (a) (3) is
the Schedule to the Customs, Tariff or by item 21 in the Schedule to the
Excise Tariff.
| Nos. 1 to 9”;
|
(ad) by omitting item 122 and inserting in its stead the following
item:—
“122. Wire netting,
barbed wire, andiron or steel wire of gauge 6 or lighter
| Nos. 1 to 9”;
|
and
(ae) by adding at
the end thereof the following items:—
“144.—(1) Goods for use
in replacing, free of charge any defective part of other goods, if—
| Nos. 1 to 9
|
(a) the cost of
the goods so used in replacement is recouped in the prices for which—
|
(i) those other goods and
goods of the same kind as those other goods; or
|
(ii) goods of the same
kind as those so used in replacement,
are sold by wholesale: or
|
(b) the defective
part replaced will, after repair—
|
(i) be used in replacing
free of charge, another defective part; or
|
(ii) be used in, wrought
into or attached to goods to be manufactured
|
“(2) Goods for use in the
repair of, so as to form part of, the defective part first-mentioned in the
last preceding sub-item if that part will, after repair—
| Nos. 1 to 9
|
(a) be used in replacing
free of charge another defective part; or
|
(b) be used in,
wrought into or attached to goods to be manufactured
|
“145. Samples covered by
item 404 in the Schedule to the Customs Tariff
| Nos. 5 to 9
|
“146.—(1) Equipment and
apparatus, being goods of a kind used exclusively, or primarily and
principally, in preventing or combating fire
| Nos. 1 to 9
|
“(2) Parts and
accessories for, and materials for use in the repair or maintenance of, goods
covered by the last preceding sub-item
| Nos. 1 to 9
|
“(3) Chemicals and other
preparations for use in fire fighting appliances
| Nos. 1 to 9 ".
|
Second Schedule.
7. The Second Schedule to the
Principal Act is amended—
(a) by adding at the
end of item 1 the words “, but not including goods of a kind used exclusively,
or primarily and principally, as parts of clothes for human wear”;
(b) by adding at the
end of item 11 the words “or goods of a kind used exclusively, or primarily and
principally, as parts of clothes for human wear”; and
(c) by omitting
items 44, 45 and 46.
Third Schedule.
8. The Third Schedule to the
Principal Act is amended by omitting paragraph (o) of item 1 and
inserting in its stead the following paragraph:—
“(o) sewing machines
and knitting machines;”.
Fourth Schedule.
9.