Sales
Tax (Exemptions and Classifications)
No. 26 of 1966
An
Act relating to Sales Tax Exemptions and Classifications.
[Assented
to 24 May, 1966]
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 1966.
(2.) The Sales
Tax (Exemptions and Classifications) Act 1935–1965 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 1935–1966.
Commencement.
2.—(1.) Subject
to this section, this Act shall come into operation on the day on which it
receives the Royal Assent.
(2.) The amendments made by sub-sections (1.)
and (5.) of section 4 of this Act shall be deemed to have taken effect on the
first day of January, One thousand nine hundred and sixty-six.
(3.) The amendment made by sub-section (14.) of
section 4 of this Act shall be deemed to have taken effect on the first day of
April, 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
1965” and inserting in their stead the words “Customs Tariff 1966”.
First
Schedule.
4.—(1.) The
First Schedule to the Principal Act is amended by inserting after item 36 the
following item:—
“36a. Fruit juice products to which the
New Zealand-Australia Free Trade Agreement signed on the thirty-first day of
August, One thousand nine hundred and sixty-five, applies, being goods that
would fall within a description of goods contained in sub-item (3) of item 36
in this Schedule if each reference in that sub-item to juices of Australian
fruits were a reference to juices of New Zealand fruits
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Nos.5 to 8”.
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(2.) The First Schedule to the Principal Act is
amended by omitting sub-item (2) of item 50 and inserting in its stead the
following sub-item:—
“(2) Gas that is
commercially known as coal gas, and any other gas that is supplied to the
public through a system of reticulation and is of a kind ordinarily used for
a purpose similar to any purpose for which coal gas is used
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Nos. 1 to 4 and 9”.
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(3.) The First Schedule to the Principal Act is
amended by inserting in item 58, and in sub-item (2) of item 59 (wherever
occurring), before the words “the First Schedule”, the words “Part II. of”.
(4.) The First Schedule to the Principal Act is
amended by omitting sub-item (3) of item 66a
and inserting in its stead the folio wins sub-item:—
“(3) Honour boards or
honour rolls on which are inscribed, or are to be inscribed, the names of
persons who have served in the Defence Force or in any other armed forces of
Her Majesty
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Nos. 1 to 9 “.
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(5.) The First Schedule to the Principal Act is
amended by inserting after item 68 the following item:—
“68a. Works of art by New Zealand
artists, being works of art to which the New Zealand-Australia Free Trade
Agreement signed on the thirty-first day of August, One thousand nine hundred
and sixty-five, applies
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Nos. 5 to 9”.
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(6.) The
First Schedule to the Principal Act is amended by inserting in items 69, 69a, 69b
and 69c, before the words “the
First Schedule” the words “Part II. of”.
(7.) The First Schedule to the Principal Act is
amended by inserting in item 70, before the words “the Second Schedule”, the
words “Part I. of”.
(8.) The First Schedule to the Principal Act is
amended by omitting from item 74g
the words “Imperial War Graves Commission” and inserting in their stead the
words “Commonwealth War Graves Commission”.
(9.) The First Schedule to the Principal Act is
amended by inserting in sub-item (3) of item 107, before the words “the First
Schedule”, the words “Part II. of”.
(10.) The First Schedule to the Principal Act is
amended by omitting sub-item (6) of item 107 and inserting in its stead the
following sub-item:—
(6) Cinematographic
films that are free from duties of Customs, being films that have been
exposed outside Australia by amateur photographers, depict matters mainly of
interest to the photographer and his relatives and friends in Australia and
are not suitable to be screened for commercial purposes
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No. 5”.
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(11.) The First Schedule to the Principal Act is
amended by inserting in item 111a,
before the words “the Second Schedule”, the words “Part I. of”.
(12.) The First Schedule to the Principal Act is
amended by inserting in sub-items (1) and (2) of item 114, before the words “the
Second Schedule”, the words “Part I. of”.
(13.) The First Schedule to the Principal Act is
amended by omitting sub-item (2) of item 114b
and inserting in its stead the following sub-item:—
“(2) Motor vehicles
for use by members of the United States Forces, in such cases or
circumstances as are prescribed
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Nos. 1 to 3
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(14.) The First Schedule to the Principal Act is
amended by inserting after item 114b
the following item:—
“115. Motor vehicles
for use by members of the armed forces of the Government of the United
Kingdom serving in Australia, in such cases or circumstances as are
prescribed
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Nos. 1 to 3”
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(15.) The First Schedule to the Principal Act is
amended 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 Part I. of the Second Schedule to the Customs Tariff applies, but not
being motor vehicles or parts for motor vehicles
| No. 5
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“(2) Re-imported goods— (a)the character of
which has not altered since expouation; 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 Part I. of
the Second Schedule to the Customs Tariff applies, but not being motor
vehicles or parts for motor vehicles
| No. 5”;
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(16.) The First Schedule to the Principal Act is amended
by omitting item 135 and inserting in its stead the following item:—
“135. Motor vehicles
(and parts for motor vehicles) for use in his personal transportation, and
not for sale, by a person who has served in the Defence Force or in any other
armed forces of Her Majesty and who, as a result of that service—
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(a)has lost a leg or
both arms or is, for the purpose of the application in relation to him of the
Fifth Schedule to the Repatriation Act 1920–1965
(including that Act as extended to him by the Repatriation (Far East Strategic Reserve) Act 1956–1964 or the Repatriation
(Special Overseas Service) Act 1962–1965), to be deemed to have
had a leg or both arms amputated; or
| Nos. to 9”.
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(b)is in receipt of a
special pension under the Second Schedule to the Repatriation Act 1920–1965 (including that Act as to extended to
him) in respect of blindness, total and permanent incapacity or tuberculosis
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(17.) The First Schedule to the Principal Act is
amended by inserting in item 145, before the words “the Second Schedule”, the
words “Part I. of”.
5. The
Principal Act is amended as set out in the Schedule to this Act.
THE SCHEDULE Section 5.
——
Amendments in Relation
to Decimal Currency
Provisions amended | Omit— | Insert— |
Section
7........................... | One pound or more
than Twenty pounds | Two dollars or more
than Forty dollars |
First Schedule— |
Item 100 (1)....................
| Seven hundred pounds | Fourteen hundred dollars |
Item 100 (2)....................
| Five hundred pounds | One thousand dollars |
Item 103.........................
| Fifty pounds | One hundred dollars |