Sales Tax (Exemptions and Classifications)
No. 30 of 1965
An
Act to amend the Sales Tax (Exemptions and Classifications) Act 1935-1963.
[Assented
to 2 June, 1965]
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 1965.
(2.) The Sales
Tax (Exemptions and Classifications) Act 1935-1963 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 1935-1965.
Commencement.
2. This Act shall come into operation on the first day of July, One
thousand nine hundred and sixty-five.
Definitions.
3. Section 2 of the Principal Act is amended by omitting from the
definition of “the Customs Tariff” the words “Customs Tariff 1933-1954” and inserting in their stead the words “Customs Tariff 1965”.
First
Schedule.
4. The First Schedule to the Principal Act is amended—
(a) by omitting item 58 and inserting in its stead the following
item:—
“58.
Imported goods consisting of overseas travel literature or printed matter,
being goods to which sub-item 49.11.3 in the First Schedule to the Customs
Tariff applies
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(b) by omitting sub-item (2) of item 59 and inserting in its stead
the following sub-item:—
“(2)
Imported goods consisting of— (a) calendars, being goods to which sub-item 49.10.1 in the First
Schedule to the Customs Tariff applies; or (b) catalogues, price lists or
other printed matter, being goods to which sub-item 49.11.4 in the First
Schedule to the Customs Tariff applies
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(c)by omitting items 69
and 70 and inserting in their stead the following items:—
“69.
Imported goods consisting of printed matter (including printed pictures and
photographs) that— (a) are the property of any public
institution and intended for deposit or exhibition therein; or (b) are pictorial illustrations for use
for teaching purposes in universities, colleges, schools or public
institutions,
being goods to
which sub-item 49.11.2 in the First Schedule to the Customs Tariff applies
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“69a. Imported goods consisting of
instruments, apparatus or models designed solely for demonstrational purposes
and unsuitable for other uses, being goods to which item 90.21 in the First
Schedule to the Customs Tariff applies
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5
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“69b. Imported goods consisting of
collections, or collectors’ pieces, that are of zoological, botanical,
mineralogical, anatomical, archaeological, palaeontological, ethnographic or
numismatic interest, being goods to which item 99.05 in the First Schedule to
the Customs Tariff applies
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“69c. Imported goods consisting of
paintings, drawings or pastels that— (a) were
executed entirely by hand; (b) are
not intended for sale or trade; and (c) at a
time when the importer was resident in Australia, became the property of the
importer under the will, or by reason of the intestacy, of a deceased person
or by gift,
being goods to which sub-item 99.01.1 in the First
Schedule to the Customs Tariff applies
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“70. Imported goods
consisting of— (a)
trophies won outside Australia; (b)
decorations, medallions or certificates awarded, or to be awarded, outside
Australia and sent from outside Australia to persons within Australia; or (c)
trophies or prizes sent by donors resident outside Australia for presentation
or competition in Australia,
being
goods to which item 17 in the Second Schedule to the Customs Tariff applies
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(d) by omitting sub-item (3) of item 107 and inserting in its stead
the following sub-item:—
“(3) Imported goods
consisting of films of a scenic, tourist or travel nature produced or issued
by or on behalf of a governmental or travel authority, being goods to which
paragraph 37.04.21, or sub-item 37.07.1, in the First Schedule to the Customs
Tariff applies
| Nos. 5 to 9”;
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(e) by omitting sub-item (6) of item 107 and inserting in its stead
the following sub-item:—
“(6) Imported goods
consisting of films not greater than 9.5 millimetres in width, being goods to
which paragraph 37.04.21, sub-item 37.06.1 or sub-item 37.07.1 in the First
Schedule to the Customs Tariff applies
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(f) by omitting from item 111a
the words “being goods covered by item 400 in the Schedule to the
Customs Tariff” and inserting in their stead the words “being goods to which
item 34 in the Second Schedule to the Customs Tariff applies”;
(g) by omitting item 114 and inserting in its stead the following
item:—
“114.—(1)
Imported goods consisting of passengers’ personal effects, furniture or
household goods, being goods to which item 14 in the Second Schedule to the
Customs Tariff applies and 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, or on behalf of,
the passenger, within a period of two years from the date of importation, 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
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“(2) Imported goods
consisting of passengers’ personal baggage, being goods to which item 15 or
item 16 in the Second Schedule to the Customs Tariff applies
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“(3) Imported goods
consisting of passengers’ personal baggage, being goods to which section 41
of the Customs Act 1901-1965
applies but not being goods imported for sale or trade
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(h) by omitting item 116 and inserting in
its stead the following item:—
“116.—(1) Imported
goods the produce or manufacture of Australia, being goods to which item 29
in the Second Schedule to the Customs Tariff applies
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“(2) Re-imported
goods— (a) the
character of which has not altered since exportation; and (b) in
respect of which a refund or drawback of duties of Customs or duties of
Excise was not paid on exportation,
being
goods to which item 33 in the Second Schedule to the Customs Tariff applies
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(i) by omitting item 121 and inserting in its stead the following
item:—
“121. Cathode ray
tubes, being picture tubes of kind used in television receivers
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and
(j) by omitting item 145 and inserting in its stead the following
item:—
“145. Imported goods,
including samples, of negligible value, being goods to which item 35 in the
Second Schedule to the Customs Tariff applies
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