Sales Tax (Exemptions and Classifications) Act 1975 (Cth)

SALES TAX (EXEMPTIONS AND

CLASSIFICATIONS) ACT 1975

No. 24 of 1975

An Act relating to Sales Tax Exemptions and Classifications.

BE IT ENACTED by the Queen, the Senate and the House of Representatives of Australia, as follows:—

Short title and citation.

1. (1) This Act may be cited as the Sales Tax (Exemptions and Classifications) Act 1975.

(2) The Sales Tax (Exemptions and Classifications) Act 1935-1973, as amended by this Act, may be cited as the Sales Tax (Exemptions and Classifications) Act 1935-1975.

Commencement.

2. This Act shall be deemed to have come into operation on 29 January 1975.

Fourth Schedule.

3. After the Third Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1973 the following Schedule is added:—

FOURTH SCHEDULE Section 6b

Item No.

Specification of Goods.

1.

Motor vehicles of a kind ordinarily used for commercial purposes, including prime

 movers and semi-trailers for attachment to prime movers, but not including—

(a) motor cycles, auto cycles or motor scooters;

(b) tractors;

(c) motor vehicles covered by an item in the Fifth Schedule to this Act; or

(d) motor vehicles to which, in the absence of this item, sub-item (1) of item 13 in the First Schedule to this Act would apply