Sales Tax (Exemptions and Classifications) Act 1992 (Cth)

Sales Tax (Exemptions and Classifications) Act 1992

Act No. 119 of 1992 as amended

[Note: This Act was repealed by Act No. 101 of 2006 on 14 September 2006

For transitional and application provisions see Act No. 101, 2006, Schedule 6 (items 5–11)]

This compilation was prepared on 7 November 2001

taking into account amendments up to Act No. 167 of 2001

The text of any of those amendments not in force

on that date is appended in the Notes section

The operation of amendments that have been incorporated may be

affected by application provisions that are set out in the Notes section

Prepared by the Office of Legislative Drafting and Publishing,

Attorney‑General’s Department, Canberra

READER’S GUIDE

This Guide aims to give you a general overview of the role of this Act as part of the sales tax law. It also gives you some information about the structure of this Act.

What is the purpose of this Act?

This Act is one of a number of pieces of legislation that make up the sales tax law. You should read this Act in conjunction with the other parts of the sales tax law, in particular the Sales Tax Assessment Act 1992.
The main functions of this Act are:
(a)
to specify goods that are exempt from sales tax (either absolutely or in particular situations);
(b)
to classify goods for the purpose of applying different rates of sales tax.

Summary of this Act

Part 1:
Deals with the commencement of this Act.
Part 2:
Contains definitions of terms that are used frequently throughout the Act (and are not defined by the Assessment Act).
Part 3:
Contains general rules for interpreting Schedule 1 (the exemption Items).
Part 4:
Contains general rules for interpreting the Rating Schedules.
Part 5:
Deals with miscellaneous matters, such as regulations.

How to use this Act

Definitions: This Act uses many terms that are also used in the Assessment Act. Unless otherwise indicated, the definitions in the Assessment Act apply also for the purposes of this Act. Section 3 of this Act contains definitions of terms that are not used in the Assessment Act. A list of the terms defined by section 3 of this Act appears at the end of the Table of Provisions.
The Schedules: You should first check Parts 2 and 3 of the body of this Act for general rules that affect the interpretation of the Schedules.
Explanatory material: Explanatory notes and examples are included within brackets in the main text. Appendix A has a “decision chart” for working out whether goods are covered by particular exemption Items that are available only to registered persons.

List of terms defined by section 3

agriculture
Assessment Act
author/secretary equipment
biscuit goods
Chapter
confectionery
controlled
exemption goods
exemption Item
exemption user
general‑purpose road vehicle
ice‑cream goods
livestock
mainly
mining
non‑profit body
on‑site
parts
principally
qualifying goods
savoury snacks
ships

Contents

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An Act relating to exemptions from sales tax and the classification of goods for the purpose of applying different rates of sales tax

Part 1Preliminary 1Short title [see Note 1]

This Act may be cited as the Sales Tax (Exemptions and Classifications) Act 1992.

2Commencement [see Note 1]

This Act commences on the 28th day after the day on which it receives the Royal Assent.

Part 2General definitions 3Interpretation

(1)
Terms that are used in this Act have the same meanings as in the Assessment Act, unless the contrary intention appears.
(2)
In this Act, unless the contrary intention appears:
agriculture includes:
(a)
viticulture, horticulture, pasturage, apiculture, poultry farming and dairy farming;
(b)
other operations connected with the cultivation of the soil, the gathering in of crops and the rearing of livestock.
Assessment Act means the Sales Tax Assessment Act 1992.
author/secretary equipment, in relation to the exemption user, means goods that are for use by the exemption user mainly in carrying out one or more of the following activities:
(a)
an activity in relation to text or images, where the person actually carrying out the activity is the author (or one of the authors) of the text or images;
(b)
an activity in relation to text or images, where the person actually carrying out the activity is performing the functions of a secretary, or functions that are analogous to the functions of a secretary;
(c)
an activity in relation to text or images, where the person actually carrying out the activity is performing the functions of a journalist (other than the functions of a sub‑editor in relation to someone else’s work).
biscuit goods means goods that are, or consist principally of, biscuits, cookies, crackers, pretzels, cones or wafers, but does not include:
(a)
breakfast food consisting principally of compressed, rolled or flattened cereal;
(b)
rusks for infants or invalids, or goods consisting principally of those rusks;
(c)
crispbread or goods consisting principally of crispbread.
Chapter means a Chapter in Schedule 1.
confectionery includes:
(a)
goods marketed as confectionery or consisting principally of confectionery;
(b)
popcorn;
(c)
confectionery novelties;
(d)
goods known as muesli bars or health food bars, and similar foodstuffs;
(e)
crystallised fruit, glacé fruit and drained fruit;
(f)
crystallised ginger and preserved ginger;
(g)
edible cake decorations;
but does not include candied peel.
controlled, in relation to premises, includes owned or leased.
excluded STB has the meaning given by subsection 3D(6).
exempt child care body has the meaning given by section 3B.
exemption goods, in relation to an exemption Item, means the goods for which the benefit of the exemption is being sought.
exemption Item means an Item or subitem in Schedule 1.
exemption user, in relation to an exemption Item, means the person whose use of the exemption goods is relevant in deciding whether the exemption Item applies.
exempt UHF television transmitter has the meaning given by section 3C.
general‑purpose road vehicle means a road vehicle of a kind ordinarily used for the transport of persons or the transport or delivery of goods or other property.
group company has the meaning given by section 3A.
ice‑cream goods means the following goods, or any similar goods:
(a)
ice‑cream, ice‑cream cakes, ice‑creams and ice‑cream substitutes;
(b)
frozen confectionery (other than frozen yoghurt);
(c)
flavoured iceblocks (whether or not marketed in a frozen state).
livestock means:
(a)
animals that are being reared or maintained for producing food, fibres, skins, fur, feathers or similar products, or for use in farming land; or
(b)
breeding stock for animals covered by paragraph (a); or
(c)
horses;
but does not include:
(d)
fish, crustaceans or molluscs;
(e)
animals that are kept, or are to be kept, as domestic pets.
mainly means to the extent of more than 50%.
mining includes mining petroleum or natural gas.
non‑profit body means a society, institution, organisation or other body that is not carried on for the profit of individuals.
on‑site, in relation to constructing or repairing property, means constructing or repairing the property at the place where it is to be used after being constructed or repaired.
parts, in relation to road vehicles, includes:
(a)
bodies for those road vehicles (including insulated bodies, tank‑bodies, and other bodies designed for the transport or delivery of goods or other property of particular kinds);
(b)
underbody hoists, and other equipment or apparatus of a kind ordinarily fitted to road vehicles for use in connection with the transport or delivery of goods or other property by those road vehicles.
principally includes exclusively.
qualifying goods, in relation to a person (the exemption user), means any of the following:
(a)
goods that the exemption user has manufactured;
(aa)
wholesaler’s‑materials goods in relation to the exemption user;
(ab)
materials to be supplied by the exemption user, or by someone else at the request of the exemption user, wholly or partly out of which wholesaler’s‑materials goods in relation to the exemption user are to be manufactured;
(ac)
goods covered by exemption Item 55, if:
(i)
the goods are manufactured by a company that is a group company in relation to the exemption user; and
(ii)
the goods are likely, at the time of delivery by the group company, to be sold mainly by wholesale sale, or indirect marketing sale, by the exemption user;
(b)
goods derived directly from either of the following activities that the exemption user carries out in Australia (whether or not the goods have been manufactured):
(i)
a primary production activity (as defined by exemption Item 2);
(ii)
mining or prospecting operations (as defined by exemption Item 1);
(c)
goods to which the exemption user has applied, is applying or will apply a process or treatment as described in paragraph (a), (b) or (c) of the definition of manufacture‑related activity in exemption Item 18;
(d)
goods that are used or for use by the exemption user in such a way that they are covered by exemption Item 1, 2, 18, 23, 28, 29, 30, 33, 34, 35 or 38.
savoury snacks means:
(a)
the following goods, if they are marketed principally as food for human consumption without requiring processing or treatment:
(i)
potato crisps, sticks or straws, corn crisps or chips, bacon or pork crackling or prawn chips;
(ii)
seeds or nuts that have been shelled or that have been processed or treated by salting, spicing, smoking or roasting, or in any other way;
(iii)
goods similar to those covered by subparagraph (i) or (ii), whether or not they consist wholly or partly of any vegetable, cereal, herb, fruit, meat, seafood or dairy product or extract and whether or not artificially flavoured;
(b)
goods consisting principally of goods covered by paragraph (a);
but does not include:
(c)
goods marketed principally as ingredients of food for human consumption or as goods to be mixed with or added to food for human consumption;
(d)
seeds or nuts that:
(i)
have not been processed or treated by salting, spicing, smoking or roasting, or in any other similar way; and
(ii)
are of a kind ordinarily used as ingredients of food for human consumption or as goods to be mixed with or added to food for human consumption.
ship means any vessel designed for use in navigation by water.
State/Territory body has the meaning given by section 3D.
wholesaler’s‑materials goods, in relation to a person (the exemption user), means goods where:
(a)
the goods are manufactured for the exemption user by another person in the course of a business; and
(b)
the manufacture is wholly or partly out of materials (including exposed photographic film or cinematograph film that is to be processed or treated so as to produce a negative, transparency or film strip) supplied by the exemption user or by another person at the request of the exemption user; and
(c)
the materials were not supplied to the exemption user or other person by the manufacturer or an associate of the manufacturer; and
(d)
the goods, together with all others manufactured as mentioned in paragraph (a) wholly or partly out of the materials, are likely, at the time of delivery by the manufacturer, to be sold mainly by wholesale sale, or indirect marketing sale, by the exemption user.

3AMeaning of group company

(1)
A company is a group company in relation to another company if:
(a)
one of the companies is a subsidiary of the other company; or
(b)
each of the companies is a subsidiary of the same company.
(2)
A company (the subsidiary company) is a subsidiary of another company (the holding company) if all the shares in the subsidiary company are beneficially owned by:
(a)
the holding company; or
(b)
a company that is, or 2 or more companies each of which is, a subsidiary of the holding company; or
(c)
the holding company and a company that is, or 2 or more companies each of which is, a subsidiary of the holding company.
(3)
If a company is a subsidiary of another company (including because of this subsection), every company that is a subsidiary of the first‑mentioned company is a subsidiary of the other company.

3BMeaning of exempt child care body

(1)
Subject to subsection (2), a body is an exempt child care body if:
(a)
the body is established and maintained principally for the purpose of providing any one or more of the following kinds of child care:
(i)
long‑day care;
(ii)
outside school hours care;
(iii)
school vacation care;
(iv)
occasional care; and
(b)
the body is:
(i)
eligible to receive funding from the Commonwealth, a State or a Territory in connection with that child care; or
(ii)
approved in writing for the purposes of this subsection by the Minister for Family Services.
(2)
Subsection (1) does not apply to a body operated from a place that is owned or leased by one or more employers if the provision of the child care is principally for children of:
(a)
any of the employers; or
(b)
employees of any of the employers.
(3)
a body is also an exempt child care body if:
(a)
the body is established and maintained principally for the purpose of organising, supporting and monitoring the provision of family day care; and
(b)
the body is:
(i)
eligible to receive funding from the Commonwealth, a State or a Territory in connection with that organising, supporting and monitoring; or
(ii)
approved in writing for the purposes of this subsection by the Minister for Family Services.
(4)
An approval by the Minister for Family Services under subsection (1) or (3) is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901.

3CMeaning of exempt UHF television transmitter

(1)
Subject to subsection (3), a UHF television transmitter is an exempt UHF television transmitter if the Secretary to the Department of Communications and the Arts, or a person authorised by the Secretary for the purposes of this subsection, has certified that the UHF television transmitter is installed, or is to be installed, in accordance with subsection (2).
(2)
A UHF television transmitter is installed, or is to be installed, in accordance with this subsection if it is installed, or is to be installed:
(a)
on or after 1 January 1994 and before 1 January 1996; and
(b)
for the purpose of a commercial television broadcasting service; and
(c)
in accordance with an implementation plan referred to in Part IIIC of the Broadcasting Act 1942 or section 16 of the Broadcasting Services (Transitional Provisions and Consequential Amendments) Act 1992.
(3)
A UHF television transmitter is not an exempt UHF television transmitter if it is a replacement for another UHF television transmitter.
(4)
For the purposes of this section:
commercial television broadcasting service means a commercial television broadcasting service within the meaning of the Broadcasting Services Act 1992.
transmitter means goods designed, or intended, for producing radio emission (within the meaning of the Radiocommunications Act 1992) but does not include transmission towers, masts, antennae, electric lines or other equipment or facilities designed, or intended, to be ancillary to, or associated with, goods for that purpose.
UHF television transmitter means a transmitter for use in transmitting a commercial television broadcasting service by means of producing radio emission of frequencies in the range of 520 megahertz to 820 megahertz.

3DState/Territory bodies

First way in which a body can be a State/Territory body
(1)
A body is a State/Territory body if:
(a)
it is a company limited solely by shares; and
(b)
all the shares in it are beneficially owned by one or more government entities.
Note. For the definition of government entity see subsection (6). Note that an excluded STB is not a government entity.
Second way in which a body can be a State/Territory body
(2)
A body is a State/Territorybody if:
(a)
it is established by State or Territory legislation; and
(b)
it is not a company solely limited by shares; and
(c)
the legislation provides that it must distribute all of its profits (if any) only to one or more government entities; and
(d)
if the legislation makes provision as to the way its net assets may be distributed if it is dissolved or wound up—the provision is that, if it is dissolved, all of its net assets (if any) must be distributed only to one or more government entities.
Third way in which a body can be a State/Territory body
(3)
A body is a State/Territorybody if:
(a)
it is established by State or Territory legislation; and
(b)
it is not a company solely limited by shares; and
(c)
the legislation gives the power to appoint or dismiss its governing person or body only to one or more government entities.
Fourth way in which a body can be a State/Territory body
(4)
A body is a State/Territorybody if:
(a)
it is established by State or Territory legislation; and
(b)
it is not a company solely limited by shares; and
(c)
the legislation gives the power to direct its governing person or body as to the conduct of its affairs only to one or more government entities.
Fifth way in which a body can be a State/Territory body
(5)
A body is a State/Territorybody if:
(a)
it is not a company solely limited by shares; and
(b)
it is not established by State or Territory legislation; and
(c)
all the legal and beneficial interests (including, but not limited to, interests as to income, profits, dividends, capital and distributions of capital) in it are held only by one or more government entities; and
(d)
all the rights or powers (if any) to vote, appoint or dismiss its governing person or body and direct its governing person or body as to the conduct of its affairs are held only by one or more government entities.
What do excluded STB, government entity and Territory mean?
(6)
In this section:
excluded STB means a State/Territory body that:
(a)
at a particular time, is prescribed as an excluded State/Territory body in relation to that time; or
(b)
is a municipal corporation or other local governing body (within the meaning of paragraph 23(d) of the Income Tax Assessment Act 1936); or
(c)
is a public educational institution (within the meaning of paragraph 23(e) of that Act); or
(d)
is a public hospital (within the meaning of paragraph 23(ea) of that Act).
government entity means:
(a)
a State; or
(b)
a Territory; or
(c)
another State/Territory body that is not an excluded State/Territory body.
Territory means the Northern Territory or the Australian Capital Territory.
Governor, Minister and Department Head taken to be a government entity
(7)
For the purposes of subsections (3), (4) and (5), if the power to appoint, dismiss or direct the governing body is given to, or is held by:
(a)
a Governor of a State; or
(b)
a Minister of the Crown of a State; or
(c)
a Minister of a Territory; or
(d)
the Head of a Department of a State or a Territory; or
(e)
any combination of paragraphs (a) to (d);
the power is taken to be given to, or held by, a government entity.
States and Territories to consent to State/Territory bodies
being excluded STBs
(8)
The regulations may prescribe that a State/Territory body is an excluded STB only if all States and Territories consent to the State/Territory body being so prescribed.

Part 3Rules for interpreting Schedule 1Division 1General rules4Effect of Schedule 1

(1)
Schedule 1 has effect for the purposes of those parts of the Assessment Act that refer to exemption Items. The Schedule does not by itself have the effect of exempting an assessable dealing from sales tax.
(2)
In broad terms, Schedule 1 has the following effects (through the Assessment Act):
(a)
if all the requirements of an exemption Item are satisfied at or before the time of an assessable dealing, the dealing is not taxable;
[For details, see section 24 of the Assessment Act.]
(b)
a non‑lease AOU is not taxable if, at the time of AOU, the applier has the intention of satisfying the requirements of an exemption Item;
[For details, see section 25 of the Assessment Act.]
(c)
a lease AOU is not taxable if the lease is an eligible long‑term lease (the intention of the lessee or a sub‑lessee to satisfy the requirements of an exemption Item is relevant to deciding whether the lease is an eligible long‑term lease);
[For details, see section 26 of the Assessment Act.]
(ca)
a lease AOU may not be taxable if the lease is an eligible short‑term lease because of an agreement with the Commissioner (the intention of lessees or sub‑lessees to satisfy the requirements of exemption Items is relevant to deciding whether the agreement can be entered into);

[For details, see sections 15A and 26 of the Assessment Act.]
(d)
an intention to satisfy the requirements of an exemption Item can be a ground for quoting;
[For details, see sections 82 and 83 of the Assessment Act.]
(e)
credit entitlements are sometimes available for eligible long‑term leases (the intention of the lessee to satisfy the requirements of an exemption Item is relevant to deciding whether the lease is an eligible long‑term lease);
[For details, see credit ground CR18 in Table 3 in Schedule 1 to the Assessment Act.]
(f)
credit entitlements are sometimes available for leases that are eligible short‑term leases because of an agreement with the Commissioner (the intention of lessees or sub‑lessees to satisfy the requirements of exemption Items is relevant to deciding whether the agreement can be entered into).
[For details, see credit ground CR18A in Table 3 in Schedule 1 to the Assessment Act.]

5What the use requirement means for different Schedule 1 functions

(1)
Some exemption Items require the exemption goods to be used in a particular way or by a particular person. The following Table explains what the use requirement means for each of the Schedule 1 functions set out in section 4.
[Column 3 of the Table only applies to exemption Items marked [R] and is explained in section 9.]
Use requirements for Schedule 1

Schedule 1 function	Use requirement	Time when exemption user must be registered
Exemption if all requirements of the Item are satisfied at or before the time of the dealing	[Use requirement not applicable]	[Not applicable]
Exemption for non‑lease AOU	Intended use by the applier during the whole of the statutory period	Time of AOU
Exemption for grant of eligible long‑term lease	Intended use by the lessee during the whole of the statutory period	Time when lease granted
Exemption for grant of eligible short‑term lease	[Use requirement not applicable]	Time when lease granted
Ground for quoting	Intended use by the quoter during the whole of the statutory period	Time of quoting
Credit entitlement for eligible long‑term lease	Intended use by the lessee during the whole of the statutory period	Time when lease granted
Credit entitlement for eligible short‑term lease	[Use requirement not applicable]	Time when lease granted

(2)
In the case of parts, fittings, attachments or accessories for goods covered by a particular Item or subitem, the intended use of the parts, fittings, attachments or accessories does not have to be for the whole of the period specified in the Table.
(2A)
If an exemption Item applies to goods because the exemption user is an always‑exempt person, the exemption Item extends to goods for use by the always‑exempt person for donation to another person or as a prize or award.
(2B)
If an exemption Item applies to goods because the exemption user is the government of a foreign country, the exemption Item extends to goods for use by that government, for donation to another person or as a prize or award, other than by:
(a)
the country’s diplomatic mission in Australia; or
(b)
a consular post in Australia of the country; or
(c)
a Trade Commissioner in Australia of the country.
(3)
The rules in this section have effect subject to any contrary intention in the exemption Item concerned.

6Some exemption Items apply only to a local entry

If the words “[local entry only]” appear at the end of an exemption Item that is not divided into subitems, then the Item applies only to a local entry. If the words appear at the end of a subitem, then the subitem applies only to a local entry.

7Use of goods after they have ceased to be goods is counted for the purposes of the use requirement

If Schedule 1 refers to goods being used in a particular way, the reference covers a use that happens after they have ceased to be goods.
[For example, machinery will legally cease to be goods when it is attached to a floor so as to become a fixture.]

8Meaning of [Parts], [Parts and accessories] etc. in an exemption Item

(1)
Some exemption Items include a note in brackets that refers to associated goods such as parts, attachments or accessories. This section explains the effect of the note.
(2)
If the note appears after a subitem that does not require the exemption goods to be used in a particular way, then the subitem extends to:
(a)
goods marketed exclusively as associated goods of the specified type for goods covered by the subitem; and
(b)
goods for use by the exemption user exclusively as associated goods of the specified type for goods covered by the subitem.
[Subsection (2) applies, for example, to “[Parts and accessories]” appearing after a subitem that refers simply to “water boring equipment”.]
(3)
If the note appears after a subitem that requires the exemption goods to be used in a particular way, then the subitem extends to goods for use by the exemption user exclusively as associated goods of the specified type for goods covered by the subitem.
[Subsection (3) applies, for example, to “[Parts and accessories]” appearing after a subitem that refers to “cranes and winches for use by a person mainly for hauling log timber in the timber‑getting industry”.]
(4)
Corresponding rules apply to an exemption Item that is not divided into subitems.

8AGoods covered by item 21A of Schedule 4 to the Customs Tariff

To avoid doubt, a reference in Schedule 1 to goods that are covered by item 21A of Schedule 4 to the Customs Tariff includes a reference to goods to which that item would apply apart from the operation of subsection 18(1) the Customs Tariff.

Division 2Chapter 1 of Schedule 1 (Goods for use in business or industry)9Certain exemption Items available only to registered persons

Goods are not covered by an exemption Item marked [R] unless the exemption user is a registered person at the time specified in the Table in section 5.

10Activities that are ancillary to one or more higher‑level activities

(1)
For the purposes of Chapter 1, the following activities of a person (the exemption user) are ancillary to one or more other activities (the higher‑level activities) carried out by the exemption user:
(a)
scheduling, sequencing, monitoring, controlling or costing the higher‑level activities;
(b)
ordering, storing, handling, transporting, monitoring, controlling, costing, repairing or maintaining any of the following:
(i)
goods/equipment used, or for use, mainly in carrying out the higher‑level activities;
(ii)
if each of the higher‑level activities consists of applying a process or treatment to goods as described in paragraph (a) or (b) of the definition of manufacture‑related activity in exemption Item 18—the goods to which that process or treatment is applied;
(iia)
materials wholly or partly out of which wholesaler’s‑materials goods in relation to the exemption user are to be manufactured;
(iii)
goods for use exclusively as raw materials in the on‑site construction of goods/equipment for use mainly in carrying out the higher‑level activities;
(iv)
goods for use exclusively as parts for goods/equipment for use mainly in carrying out the higher‑level activities;
(v)
goods for use exclusively as raw materials in repairing or maintaining goods/equipment for use mainly in carrying out the higher‑level activities;
(c)
training people, or preparing materials for training people, if the training is mainly for the purpose of developing, improving or maintaining their skills in performing the higher‑level activities;
(d)
an activity that is undertaken mainly for one or more of the following purposes:
(i)
providing access to a building, or part of a building, that is used, or for use, mainly in carrying out the higher‑level activities;
(ii)
providing lighting for the purpose of carrying out the higher‑level activities;
(iii)
controlling temperature in an eligible area;
(iv)
covering floors or windows in an eligible area;
(v)
monitoring or controlling pollution that results from carrying out the higher‑level activities;
(vi)
disposing of waste products that result from carrying out the higher‑level activities;
(vii)
producing, supplying or regulating power (including electricity, gas, compressed air or hydraulic power) for use in carrying out the higher‑level activities;
(viii)
transporting people (otherwise than by air or sea), within an eligible area, in order to assist them to carry out the higher‑level activities;
(ix)
monitoring the weather for a purpose related to carrying out the higher‑level activities;
(x)
preventing accidents in an eligible area, where the accidents involve persons carrying out the higher‑level activities;
(xi)
treating injuries in an eligible area, where the injuries occur in an eligible area to persons carrying out the higher‑level activities;
(xii)
preventing people who are carrying out the higher‑level activities from being injured while in an eligible area;
(xiii)
preventing, detecting or extinguishing fires in an eligible area;
(xiv)
cleaning or de‑contaminating an eligible area;
(xv)
providing security for an eligible area;
(xvi)
monitoring, supplying or regulating water for use mainly in carrying out the higher‑level activities;
(xvii)
providing communications for the purpose of carrying out the higher‑level activities.
(2)
In this section:
eligible area means an area that is used, or for use, mainly in carrying out the higher‑level activities.
goods/equipment means goods, or machinery, implements or apparatus.

11Eligible raw materials and parts

(1)
Any subitem in Chapter 1 that refers to eligible raw materials and parts in relation to specified activities is to be read as referring to the following goods:
(a)
goods for use by the exemption user exclusively as raw materials in the on‑site construction of goods/equipment for use by the exemption user mainly in carrying out one or more of the specified activities;
(b)
goods for use by the exemption user exclusively as parts for goods/equipment for use by the exemption user mainly in carrying out one or more of the specified activities;
(c)
goods for use by the exemption user exclusively as raw materials in repairing or maintaining goods/equipment for use by the exemption user mainly in carrying out one or more of the specified activities.
(2)
In this section:
goods/equipment means goods, or machinery, implements or apparatus.

12Generally‑excluded property [see Table B]

(1)
Property covered by this section is generally‑excluded property for the purpose of Chapter 1.
(2)
The following property is generally‑excluded property:
(a)
motor vehicles covered by Item 1 in Schedule 5 (other than vehicles known as four‑wheel drive vehicles);
(b)
property for use mainly in connection with domestic or staff amenities;
(c)
construction equipment for use mainly in connection with the construction of buildings or other structures;
(d)
property that forms or is to form part of the infrastructure of a telecommunications network.
(3)
Property is also generally‑excluded property if:
(a)
it is for use mainly for or in connection with the preparation or preservation of food or drink for human consumption, if the preparation or preservation takes place in:
(i)
a retail or catering establishment; or
(ii)
premises that are occupied in connection with a retail or catering establishment; and
(b)
the property is not for use by an eligible manufacturer mainly for or in connection with the manufacture for sale of savoury snacks, confectionery, bread, cakes or pastry.
(4)
In this section:
domestic or staff amenities means any of the following:
(a)
residential accommodation;
(b)
recreational or similar facilities;
(c)
facilities for the provision of meals;
(d)
washrooms, toilets or similar facilities;
(e)
retail shops or similar facilities;
(f)
amenities provided directly in connection with such accommodation or facilities (including, for example, the provision of water, light, power, access or communications).
eligible manufacturer means a confectioner, baker, pastry‑cook or a person who carries on a business of manufacturing savoury snacks.
pastry does not include pizzas or similar goods.
retail or catering establishment means a hotel, boarding house, catering establishment (including an establishment that prepares meals to be consumed on aircraft), kitchen, restaurant, retail shop, retail outlet (including a vehicle) or any similar establishment or outlet.

13Lower level operation of excluded property

(1)
In deciding whether exemption Item 1, 2, 18, 23, 28, 29, 30, 33, 34, 35, 36 or 38 applies, the exemption user cannot rely on:
(a)
the use of the exemption goods, so far as the use relates directly to:
(i)
excluded property; or
(ii)
waste products resulting from the use of excluded property; or
(b)
the use of other property so far as its use relates directly to:
(i)
excluded property; or
(ii)
waste products resulting from the use of excluded property.
(2)
In this section:
excluded property means property that is expressly excluded from the exemption Item concerned, but does not include:
(a)
goods covered by exemption Item 3, 4, 5, 6, 8 or 17;
(b)
goods that have been manufactured by the exemption user, but have not been applied to own use by the exemption user.

Division 3Chapter 7 of Schedule 1 (Food etc.)14General exclusions from food Items

Unless otherwise indicated, Chapter 7 does not cover:
(a)
goods marketed principally as food or drink for animals;
(b)
confectionery, or goods of a kind marketed principally as ingredients for confectionery;
(c)
biscuit goods, other than biscuit goods manufactured in premises or vehicles in which the business of manufacturing biscuit goods is carried on mainly for the purpose of retail sale directly from those premises or vehicles;
(d)
savoury snacks;
(e)
goods consisting principally of 2 or more of the following:
(i)
confectionery;
(ii)
biscuit goods;
(iii)
savoury snacks;
(f)
ice‑cream goods, other than ice‑cream goods manufactured in premises or vehicles in which the business of manufacturing ice‑cream goods is carried on mainly for the purpose of retail sale directly from those premises or vehicles;
(g)
mixes marketed principally for use (other than household use) in manufacturing:
(i)
biscuit goods;
(ii)
ice‑cream goods;
(iii)
thick‑shakes or similar goods.

Part 4The Rating Schedules 15Rates of tax [see Table B]

(1)
Schedules 2, 3, 4 and 5 specify the rates of tax that apply to taxable dealings with goods.
(2)
If, in a particular case, goods are covered by more than one of those Schedules, then the Schedule with the lower rate applies.
(3)
If goods were, immediately before the 21st day after the day on which the A New Tax System (Goods and Services Tax) Act 1999 received the Royal Assent, covered by any of items 4 to 14 of Schedule 5, those goods are taken not to be covered by any Schedule other than Schedule 4.

Part 5Miscellaneous 16Regulations

The Governor‑General may make regulations prescribing matters:
(a)
required or permitted by this Act to be prescribed; or
(b)
necessary or convenient to be prescribed for carrying out or giving effect to this Act.

Schedule 1Exemption items [see Table B]

TABLE OF CONTENTS

Chapter 1: Goods for use in business or industry

Sub‑Chapter 1.1: Mining and primary production
1. Mining activities [R]
2. Primary production activities [R]
3. Vehicles etc. for use in agricultural industry
4. Heavy motor vehicles etc. for transporting livestock in remote areas
5. Tanks for bulk milk tankers
6. Fencing, dam‑building etc. equipment for use in agricultural industry
7. Agricultural fencing, gates etc.
8. Machinery etc. for constructing drains or ditches in agricultural industry
9. Wool packs
10. Dairying equipment
11. Equipment for distributing milk or cream
12. Bulk grain handling equipment
13. Equipment for handling or treating fruit
14. Equipment for grading, sorting or cleansing vegetables
15. Refrigerators etc. for use by egg marketing body
16. Refrigerators etc. for use by fish marketing body or co‑operative
17. Cranes and winches for hauling log timber
Sub‑Chapter 1.2: Manufacturing and industrial etc.
18. Manufacture‑related activities [R]
19. Raw materials for manufacturing goods [R]
20. Industrial safety equipment
21. Industrial time‑recording apparatus etc.
22. Pest killers
23. Activities relating to printing [R]
24. Printing plates etc.
25. Cinematograph film for business use
26. Cinematograph cameras etc. for business use
Sub‑Chapter 1.3: Containers, transport, storage etc.
27. Containers for assessable goods
28. Storage, transport etc. [R]
29. Transport by rail, pipeline etc. [R]
30. Handling etc. ship’s cargo or international air cargo
32. Cylinders for marketing or delivering gases
Sub‑Chapter 1.4: Research and development, design etc.
33. Research and development by manufacturer etc. [R]
34. Research and development by approved R&D body
35. Engineering, technical design etc. [R]
Sub‑Chapter 1.5: Miscellaneous
36. Subcontractors
37. Earth‑moving contractors
38. Mixed activities [R]
38A. Computer related equipment for RHQ company

Chapter 2: Building materials

39. Materials for repair or construction of buildings etc.
40. Stone, gravel etc.
41. Concrete, cement etc.
42. Timber
43. Electrical fittings etc.
44. Paints, putties, wallpaper etc.
45. Wire netting and barbed wire
46. Concrete fencing posts
47. Bitumen etc.
48. Welding rods, solder etc.
49. Metal materials

Chapter 3: Irrigation, water supply etc.

50. Piping, tubing etc. for irrigation, water supply etc.
51. Pumping equipment for water supply etc.
52. Water boring equipment etc.
53. Water tanks and stands
54. Preparations and equipment to reduce water evaporation

Chapter 4: Fuel, power etc.

55. Kerosene, petrol etc.
56. Hydraulic power and electric current
57. Coal, charcoal, firewood etc.
57A. Goods for purifying or compressing natural gas
58. Goods for generating or storing gas or electricity in residential premises

Chapter 5: Transport

59. Ships
60. Shipping containers
61. Aircraft
62. Public railways
63. Passenger buses
64. Public transport authorities

Chapter 6: Primary products

65. Primary products
66. Unprocessed precious stones
67. Unprocessed metals

Chapter 7: Food and drink for human consumption

68. Food for human consumption
69. Tea, coffee, cocoa etc.
70. Milk products
71. Soy milk and rice milk
72. Cooking oil etc.
73. Meat extracts
74. Emergency rations for lifeboats

Chapter 8: Clothing and footwear for human wear

75. Clothes
76. Fasteners for clothing and footwear
77. Footwear, materials for repairing footwear etc.

Chapter 9: Human health and hygiene

78. Drugs and medicines
79. Rectified spirits for making medicines
80. Medical and surgical goods
81. Surgical instruments and appliances
82. X‑ray apparatus
83. Gases for medical use
84. Dental instruments and appliances
85. Spectacles etc.
86. Wigs etc. for medical purposes
87. Bath seats for disabled or elderly persons
88. Cotton wool, bandages, first‑aid kits etc.
89. Toothbrushes etc.
90. Contraceptives
91. Sunscreen preparations
92. Sanitary pads, baby nappies etc.
93. Goods for disabled persons
94. Wheelchairs etc. for disabled persons
95. Videotex systems for deaf persons
96. Motor vehicles for disabled veterans
97. Motor vehicles for eligible disabled persons
98. Goods for modifying motor vehicle for disabled person
99. Ambulances, life saving etc. equipment

Chapter 10: Books, printed matter, paper etc.

100. Books, magazines etc.
101. Newspapers
102. Manuscripts
103. Tourist pamphlets etc.
104. Printed matter for use by agricultural society
105. Imported trade catalogues
106. Printed matter of insubstantial value
107. Postage stamps
108. Goods made from recycled paper

Chapter 11: Scientific and educational goods

109. Non‑profit university or school
110. School or university promotion bodies
111. School or university sport promotion bodies
112. Anthropological specimens
113. Imported exchange publications etc.
114. Imported printed matter

Chapter 12: Works of art, collectors pieces, antiques etc.

115. Works of art
116. Museum exhibits etc.
117. Imported paintings, sculptures etc.
118. Imported collectors pieces
119. Imported antiques

Chapter 13: Monuments, memorials, trophies etc.

120. Defence service honour boards
121. Public monuments
122. Imported trophies, medallions, prizes etc.
123. Tombstones, memorial boards etc.

124. Miniatures of awards etc.

Chapter 14: Goods for use by governments, hospitals etc.

Sub‑Chapter 14.1: Australian governments and government representatives
125. Governor‑General and State Governors
126. Commonwealth and States etc.
126A. State/Territory bodies
127. Local government bodies etc.
128. State libraries, museums and art galleries
129. Grain storage authorities
130. Goods for use by particular bodies
Sub‑Chapter 14.2: Foreign governments and government representatives
131. Foreign governments
132. Trade Commissioners
133. Foreign tourist promotion agencies
134. United Kingdom armed forces
135. United States Forces
136. Canadian armed forces
137. New Zealand armed forces
138. Singapore forces
139. Papua New Guinea Visiting Force
Sub‑Chapter 14.3: Miscellaneous bodies
140. Public hospitals and benevolent institutions
141. Charitable fund‑raising bodies
142. Medical research bodies
143. Accident prevention bodies
144. Infant‑welfare bodies
144A. Exempt child care bodies
145. Imported goods donated or bequeathed to scientific, literary etc. bodies
146. Armed forces support bodies
147. Public zoos

Chapter 15: Miscellaneous

148. Wedding rings
149. Prams, bassinets etc.
150. Cloth on the roll
151. Yarns and threads for knitting, sewing etc.
152. Leather
153. Raffia
154. Sewing twine
155. Goods for religious use
156. Coffins etc.
157. Wreaths etc.
158. Plants, trees, seeds etc. for horticultural purposes
159. Fertilisers etc.
160. Tobacco, cigarettes and cigars
161. Poultry food
161A. Livestock food
162. Food for non‑domestic birds
163. Food for guide dogs or animals in shelters etc.
163A. RSPCA
164. Imported horses
165. Horseshoes and horseshoe nails
166. Veterinary instruments, appliances and materials
167. Tallow
168. Scoured wool etc.
168A. Exempt UHF television transmitters (see section 3C)
169. Wireless transceivers for use with Flying Doctor Service
170. Satellite receiving equipment
171. Solar energy equipment
172. LPG etc. conversion equipment
173. Fire fighting and prevention equipment
174. Water
175. Ice
176. Gases
177. Acetylene, liquid oxygen etc.
178. Ammonia
179. Toluol
180. Explosives
181. Currency
182. Bullion
183. Gold etc. imported for approved mint
184. Goods produced in New Zealand, Fiji etc.
185. Goods imported for repair, processing etc.
186. Goods imported or purchased by overseas travellers
187. Imported goods of negligible value
188. Inherited goods
189. Ship’s stores and aircraft’s stores
190. Airport shop goods
191. National flags etc.
192. Construction, repair etc. of property owned or leased by always‑exempt persons or foreign governments
193. Goods for donation or loan to an always‑exempt person or a foreign government
194. Goods for supply to a person for use in exempt circumstances
195. Parts, repair equipment etc. for use in relation to certain leases

Chapter 1:Goods for use in business or industry

Sub‑Chapter 1.1:Mining and primary production

[Division 2 of Part 3 of this Act has general rules that affect this Chapter.]

Item 1:[Mining activities] [R]

(1)
Goods for use by a person (the exemption user) mainly in carrying out one or more of the following activities:
(a)
mining or prospecting operations in the course of a business of carrying out mining or prospecting operations;
(b)
restoring or rehabilitating a site on which the exemption user has carried out operations covered by paragraph (a):
(i)
to a reasonable approximation of its condition before any mining or prospecting operations were carried out at the site; or
(ii)
to a lesser condition;
(c)
an activity that is ancillary (as defined by section 10) to one or more activities covered by paragraph (a) or (b);
(d)
an activity that is ancillary (as defined by section 10) to one or more activities covered by paragraph (c).
(2)
Eligible raw materials and parts (as defined by section 11) in relation to activities covered by subitem (1).
(3)
This Item does not cover:
(a)
generally‑excluded property (as defined by section 12);
(b)
a general‑purpose road vehicle, unless it is for use exclusively:
(i)
within premises controlled by the exemption user and used by the exemption user mainly in carrying out one or more activities covered by subitem (1); or
(ii)
in going between adjacent premises covered by subparagraph (i); or
(iii)
for a combination of both;
and is not for use, to any extent, in any part of premises described in subparagraph (i) that is used, or for use, mainly in connection with a township, accommodation complex or similar place;
(c)
goods for use mainly in connection with administrative activities (other than activities covered by paragraph (1)(c) or (d)).
[See also section 13, which sometimes denies exemption if the exemption goods are for use in connection with property covered by subitem (3).]
(4)
In this Item, mining or prospecting operations means:
(a)
mining operations;
(b)
quarrying operations;
(c)
exploring or prospecting for deposits that are to be recovered by mining or quarrying operations.

Item 2:[Primary production activities] [R]

(1)
Goods for use by a person (the exemption user) mainly in carrying out one or more of the following activities in the course of a primary production business:
(a)
a primary production activity;
(b)
an activity that is ancillary (as defined by section 10) to one or more activities covered by paragraph (a);
(c)
an activity that is ancillary (as defined by section 10) to one or more activities covered by paragraph (b).
(2)
Eligible raw materials and parts (as defined by section 11) in relation to activities covered by subitem (1).
(3)
This Item does not cover:
(a)
generally‑excluded property (as defined by section 12);
(b)
a general‑purpose road vehicle, unless it is for use exclusively:
(i)
within premises controlled by the exemption user and used by the exemption user mainly in carrying out one or more activities covered by subitem (1); or
(ii)
in going between adjacent premises covered by subparagraph (i); or
(iii)
for a combination of both;
(c)
goods for use mainly in connection with administrative activities (other than activities covered by paragraph (1)(b) or (c)).
[See also section 13, which sometimes denies exemption if the exemption goods are for use in connection with property covered by subitem (3).]
(4)
In this Item:
primary production activity means agriculture, forestry, fishing (including fish farming) or pearling.
primary production business means a business of carrying on primary production activities.

Item 3:[Vehicles etc. for use in agricultural industry]

The following goods for use by a person mainly in carrying out activities in agricultural industry:
(a)
motor vehicles known as four wheel drive vehicles, with body type of jeep, platform, pick‑up or utility;
(b)
motor cycles that:
(i)
have a heavy duty rear carrier; and
(ii)
have a front mudguard position that allows high clearance; and
(iii)
have no passenger footrests and no seat strap;
(c)
trailers and similar vehicles, but not including motor vehicles or semi‑trailers;
(d)
livestock carriers designed for use with vehicles.
[Parts, accessories and attachments]

Item 4:[Heavy motor vehicles etc. for transporting livestock in remote areas]

(1)
The following goods for use by a person exclusively in a remote area, if that use is mainly for transporting livestock:
(a)
motor vehicles (other than articulated motor vehicles or prime movers for articulated motor vehicles) with:
(i)
a net power rating of at least 74.57kW; and
(ii)
a gross vehicle weight rating of at least 9.071 tonnes;
(b)
prime movers with:
(i)
a net power rating of at least 74.57kW; and
(ii)
a gross combination weight rating of at least 13.607 tonnes;
(c)
trailers;
(d)
stock crates, or livestock carriers, designed for use with vehicles.
(2)
Chassis for use by a person exclusively in the construction of goods covered by paragraph (1)(a).
(3)
In this Item:
articulated motor vehicle means a motor vehicle that consists of a prime mover and a trailer, where part of the trailer is superimposed on the prime mover.
rating means the rating specified by the manufacturer.
remote area means the prescribed area that is defined in section 79A of the Income Tax Assessment Act 1936.
trailer means an unpowered vehicle that is designed to be towed by a motor vehicle.

Item 5:[Tanks for bulk milk tankers]

(1)
Tanks for a bulk milk tanker if the tanks are for use by a person exclusively for collecting milk from farms.
[Parts, accessories and attachments]
(2)
Pumping equipment and other fittings for use by a person exclusively with a tank covered by subitem (1).
[Parts, accessories and attachments]

Item 6:[Fencing, dam‑building etc. equipment for use in agricultural industry]

The following goods for use by a person mainly in carrying out activities in agricultural industry:
(a)
fencing tools;
(b)
road ploughs and road scarifiers;
(c)
earthmoving scoops;
(d)
soil packers and soil pulverisers.
[Parts, accessories and attachments]

Item 7:[Agricultural fencing, gates etc.]

The following goods of a kind ordinarily used in agricultural industry:
(a)
field wire fencing and gates;
(b)
fencing droppers and posts for wire fencing.
[Parts, accessories and attachments]

Item 8:[Machinery etc. for constructing drains or ditches in agricultural industry]

Machinery, implements or apparatus for use by a person mainly in constructing drains or ditches in agricultural industry.
[Parts, accessories, attachments and fittings]

Item 9:[Wool packs]

Wool packs.

Item 10:[Dairying equipment]

(1)
The following dairying goods:
(a)
cream and milk bottles, and wads, caps and stoppers for those bottles;
(b)
cream cans, milk cans, and dairy utensils (but not including buckets of a kind ordinarily used for other than dairying purposes).
[Parts, accessories and attachments]
(2)
Equipment and materials for use by a person mainly in testing, pasteurising or cooling milk or cream in the dairying industry.
[Parts, accessories and attachments]

Item 11:[Equipment for distributing milk or cream]

(1)
Machinery, implements or apparatus for use by a person mainly in distributing milk or cream in the dairying industry.
[Parts, accessories and attachments]
(2)
This Item does not cover general‑purpose road vehicles or parts for those vehicles.

Item 12:[Bulk grain handling equipment]

Machinery, implements or apparatus (other than general‑purpose road vehicles or parts for those vehicles) for use by a person mainly for handling grain in bulk.
[Parts, accessories and attachments]

Item 13:[Equipment for handling or treating fruit]

(1)
The following machinery, implements or apparatus for use by a person mainly in handling or treating fruit:
(a)
cranes for use in connection with the dipping of fruit;
(b)
fruit grading rings;
(c)
fruit grading, sorting and cleansing machines.
[Parts, accessories and attachments]
(2)
Machinery, implements or apparatus, and refrigerating agents, for use by a person mainly for regulating atmospheric conditions for the purpose of preserving, ripening or storing fruit in the fruit‑growing industry.
[Parts, accessories and attachments]

Item 14:[Equipment for grading, sorting or cleansing vegetables]

Vegetable grading, sorting and cleansing machines.
[Parts, accessories and attachments]

Item 15:[Refrigerators etc. for use by egg marketing body]

(1)
Refrigeration equipment and refrigerating agents for use by an egg marketing body mainly for preserving eggs.
[Parts, accessories and attachments]
(2)
In this Item, egg marketing body means:
(a)
an authority established under Commonwealth, State or Territory law for the purpose of marketing eggs;
(b)
a person who grades and stores eggs on behalf of an authority covered by paragraph (a).

Item 16:[Refrigerators etc. for use by fish marketing body or co‑operative]

(1)
Refrigeration equipment and refrigerating agents for use by an authority established under a State Act relating to fish marketing, if the use is mainly for preserving fish or other marine animals.
[Parts, accessories and attachments]
(2)
Refrigeration equipment and refrigerating agents for use by a co‑operative company or society, if the use is mainly for preserving fish or other marine animals that have been produced, and supplied to the company or society, by members of the company or society who are engaged in the fishing industry.
[Parts, accessories and attachments]

Item 17:[Cranes and winches for hauling log timber]

Cranes and winches for use by a person mainly for hauling log timber in the timber‑getting industry. The cranes and winches must be for attachment to motor vehicles.
[Parts, accessories and attachments]

Sub‑Chapter 1.2: Manufacturing and industrial etc.

Item 18:[Manufacture‑related activities] [R]

(1)
Goods for use by a person (the exemption user) mainly in carrying out one or more of the following activities:
(a)
a manufacture‑related activity carried out by the exemption user in the course of a business;
(b)
an activity that is ancillary (as defined by section 10) to one or more activities covered by paragraph (a);
(c)
an activity that is ancillary (as defined by section 10) to one or more activities covered by paragraph (b).
(2)
Eligible raw materials and parts (as defined by section 11) in relation to activities covered by subitem (1).
(3)
This Item does not cover:
(a)
generally‑excluded property (as defined by section 12);
(b)
a general‑purpose road vehicle, unless it is for use exclusively:
(i)
within premises controlled by the exemption user and used by the exemption user mainly in carrying out one or more activities covered by subitem (1); or
(ii)
in going between adjacent premises covered by subparagraph (i); or
(iii)
for a combination of both;
and is not for use, to any extent, in any part of premises described in subparagraph (i) that is used, or for use, mainly in connection with a township, accommodation complex or similar place;
(c)
vending machines, and other appliances of a kind ordinarily used for the sale of goods;
(d)
property for use mainly in producing electric current, gases, steam, compressed air or hydraulic power, except where the production is for purposes of:
(i)
sale by the producer; or
(ii)
use by the producer mainly in carrying out one or more activities covered by subitem (1);
(e)
property for use mainly in duplicating computer programs, if the duplication produces tax‑advantaged computer programs;
(f)
author/secretary equipment that is for use mainly in connection with the manufacture of printed matter by any person.
The exclusions in this subitem do not apply to goods covered by paragraph (i) of the definition of manufacture‑related activity in subitem (5).
[See also section 13, which sometimes denies exemption if the exemption goods are for use in connection with property covered by subitem (3).]
(4)
The usual requirement that the exemption user must intend to use the exemption goods during the whole of the statutory period does not apply if all the following conditions are met in respect of the exemption goods:
(a)
the exemption goods are for use by the exemption user mainly in applying a process or treatment to or in relation to goods (the manufactured goods) that have been manufactured, or are to be manufactured;
(b)
the process or treatment is covered by paragraph (a), (b) or (c) of the definition of manufacture‑related activity in subitem (5);
(c)
the exemption user intends to sell the exemption goods together with some of the manufactured goods;
(d)
either:
(i)
the manufactured goods are always‑exempt goods; or
(ii)
the exemption goods are to be sold to a registered person who quotes for the purchase of the manufactured goods and gives evidence before the time of purchase (in a form approved by the Commissioner) that the registered person does not intend to resell the exemption goods to any person to whom any of the manufactured goods are to be resold.
(5)
In this Item:
goods/equipment means goods, or machinery, implements or apparatus.
manufacture‑related activity means:
(a)
applying a process or treatment to goods that are to be used as raw materials for other goods to be manufactured by the exemption user or anyone else;
[For example, purifying chemicals that are to be used in manufacturing cosmetics]
(b)
applying a process or treatment to goods so that the goods, or an essential element of the goods, become an integral part of other goods that are being manufactured by the exemption user or anyone else;
[For example, applying a moulding process to plastic in order to make plastic door knobs]
(c)
applying a process or treatment to goods for the purpose of bringing them into, or keeping them in, the form or condition in which they are to be marketed or used by a person:
(i)
who is the manufacturer of the goods; or
(ii)
in relation to whom the goods are wholesaler’s‑materials goods; or
(iii)
in relation to whom the goods are qualifying goods because paragraph (ac) of the definition of that expression in subsection 3(2) applies;
whether or not the person is the exemption user;
[For example, applying a coating of grease to manufactured hand tools to prevent corrosion]
(d)
packaging or labelling goods that are:
(i)
manufactured by the exemption user; or
(ii)
wholesaler’s‑materials goods in relation to the exemption user; or
(iii)
qualifying goods, because paragraph (ac) of the definition of that expression in subsection 3(2) applies, in relation to the exemption user;
or labelling receptacles for such goods, except if the packaging or labelling is carried out mainly for purposes connected with the delivery of the goods;
(e)
testing or checking the quality or specifications of goods that:
(i)
have been manufactured by the exemption user; or
(ia)
are wholesaler’s‑materials goods in relation to the exemption user; or
(ib)
are qualifying goods, because paragraph (ac) of the definition of that expression in subsection 3(2) applies, in relation to the exemption user; or
(ii)
have been, or are to be, processed or treated by the exemption user as described in paragraph (a), (b) or (c);
(f)
disposing of waste substances that result from a manufacture‑related activity carried out by the exemption user;
[For example, disposing of sawdust resulting from furniture manufacturing]
(g)
cleaning, sterilising or repairing receptacles that the exemption user uses mainly in:
(i)
the storage or marketing of goods that have been manufactured by the exemption user, or that the exemption user processes or treats as described in paragraph (a), (b) or (c); or
(ia)
the storage or marketing of goods that are wholesaler’s‑materials goods in relation to the exemption user; or
(ib)
the storage or marketing of goods that are qualifying goods, because paragraph (ac) of the definition of that expression in subsection 3(2) applies, in relation to the exemption user; or
(ii)
the storage of goods/equipment that is used or for use by the exemption user mainly in carrying out one or more manufacture‑related activities;
(h)
operating, applying, cleaning, sterilising, repairing or maintaining machinery, implements or apparatus that is used by the exemption user mainly in carrying out one or more manufacture‑related activities;
(ha)
supplying materials, wholly or partly out of which wholesaler’s‑materials goods in relation to the exemption user are to be manufactured;
(i)
carrying out scientific research in relation to manufacture‑related activities of the exemption user;
(j)
processing or treating:
(i)
goods/equipment that is for use by the exemption user mainly in carrying out one or more activities covered by any of paragraphs (a) to (i); or
(ii)
goods covered by subitem (2).
[For example, applying a purifying process to acid that is to be used as a consumable in an etching process]
packaging, in relation to goods, includes placing the goods in a receptacle of any kind.

Item 19:[Raw materials for manufacturing goods] [R]

(1)
Goods for use by a person exclusively as raw materials for goods to be manufactured by the person in Australia in the course of any business carried on by the person.
(2)
This Item does not cover materials or mixes for use in manufacturing any of the following:
(a)
thick‑shakes or similar goods;

(b)
biscuit goods;
(c)
ice‑cream goods;
in premises or vehicles in which the business of manufacturing those goods is carried on mainly for the purpose of retail sale directly from those premises or vehicles.

Item 20:[Industrial safety equipment]

Equipment of a kind ordinarily used in the course of industrial operations to protect persons engaged in those operations, including masks, respirators, shields, goggles, visors, helmets, belts and machine guards.
[Parts]

Item 21:[Industrial time‑recording apparatus etc.]

Time‑recording apparatus, and clock systems, of a kind ordinarily used for business or industrial purposes, but not including goods covered by Item 6 or 7 in Schedule 5.
[Parts]

Item 22:[Pest killers]

Preparations, materials and appliances for use by a person exclusively in destroying insect pests or other invertebrate pests in the course of business or industrial operations.
[Parts]

Item 23:[Activities relating to printing] [R]

(1)
Goods for use by a person (the exemption user) mainly in carrying out one or more of the following activities:
(a)
editing or formatting text or images mainly for the purpose of bringing them into the final form necessary to:
(i)
make a bromide, printing plate or similar thing; or
(ii)
allow the generation of electronic instructions for a printing machine;
where the bromide, printing plate, similar thing or instructions are to be used by any person in manufacturing printed matter;
(b)
recording advertisements that are to be included in a newspaper, periodical or magazine manufactured by the exemption user or that is wholesaler’s‑materials goods in relation to the exemption user;
(c)
preparing text or images for inclusion in technical manuals or other documentation that is for use by the exemption user mainly in connection with carrying out an activity of the exemption user that is covered by exemption Item 1, 2, 18, 28, 29, 30, 33, 34, 35 or 38;
(d)
an activity that is ancillary (as defined by section 10) to one or more activities covered by paragraph (a), (b) or (c);
(e)
an activity that is ancillary (as defined by section 10) to one or more activities covered by paragraph (d).
(2)
Eligible raw materials and parts (as defined by section 11) in relation to activities covered by subitem (1).
(3)
This Item does not cover:
(a)
generally‑excluded property (as defined by section 12);
(b)
a general‑purpose road vehicle, unless it is for use exclusively:
(i)
within premises controlled by the exemption user and used by the exemption user mainly in carrying out one or more activities covered by subitem (1); or
(ii)
in going between adjacent premises covered by subparagraph (i); or
(iii)
for a combination of both;
(c)
author/secretary equipment.
[See also section 13, which sometimes denies exemption if the exemption goods are for use in connection with property covered by subitem (3).]

Item 24:[Printing plates etc.]

(1)
The following goods for use by a person mainly in, or in connection with, producing always‑exempt goods that are printed matter:
(a)
compositions produced by Linotype, Intertype, Monotype, Ludlow, Elrod and similar machines;
(b)
stereotypes, matrices, electrotypes and electrotype moulds;
(c)
printers type, printers borders, printers ornaments, printers spacing materials and printers rules;
(d)
blocks;
(e)
lithographic plates, lithographic stones, offset plates and letterset plates;
(f)
etched plates, etched sleeves and etched printing cylinders for use in photogravure, rotogravure and other similar processes of printing;
(g)
silk screens for use in printing by the silk screen process.
(2)
Photographic negatives and diapositives for use in connection with producing goods described in paragraph (1)(d), (e), (f) or (g).
(3)
Drawings, sketches, cartoons, paintings, pictures, photographs, printed matter, and combinations of any of those goods, for use in connection with producing:
(a)
goods described in paragraph (1)(e) or (g); or
(b)
goods covered by subitem (2).

Item 25:[Cinematograph film for business use]

(1)
The following goods for use by a person mainly in producing motion picture films in the course of a business:
(a)
unexposed cinematograph film;
(b)
cinematograph film that has been exposed but not developed;
(c)
negatives, positives and reversals produced on cinematograph film.
(2)
This Item does not cover goods that (with or without further processing) are for use as exhibition copies of motion picture films.
(3)
In this Item, motion picture film does not include a film that is for the private, domestic or personal use of the person by whom or for whom the film is produced.

Item 26:[Cinematograph cameras etc. for business use]

(1)
The following goods for use by a person mainly in producing motion picture films in the course of a business:
(a)
cinematograph cameras;
(b)
apparatus and materials for use by the person mainly in reproducing or recording sound or editing sound recordings;
(c)
apparatus and materials for use by the person mainly in developing, editing or otherwise processing goods that are covered by exemption Item 25.
[Parts and accessories]
(2)
This Item does not cover general‑purpose road vehicles or parts for those vehicles.

Sub‑Chapter 1.3: Containers, transport, storage etc.

Item 27:[Containers for assessable goods]

(1)
Goods (the main container) for use by a person (the exemption user) as a container exclusively for contents consisting wholly of assessable goods (or of assessable goods and containers for those assessable goods).
(2)
In addition, the exemption user must intend or expect that:
(a)
the main container will be used as a container in relation to the contents at the time of an assessable dealing that consists of:
(i)
a sale of the contents; or
(ii)
a delivery of the contents that is covered by AD4a; or
(iii)
a lease AOU of the contents; and
(b)
possession or control of the main container will pass to the person who is the purchaser, customer or lessee, as the case requires, for that assessable dealing.
(3)
This Item does not cover goods that are for use by the exemption user in marketing or delivering:
(a)
ice‑cream goods, or biscuit goods, that are manufactured in premises or vehicles in which the exemption user carries on a business of manufacturing goods of that kind mainly for the purpose of retail sale directly from those premises or vehicles;
(b)
take‑away beverages or foodstuffs (whether for consumption on the premises from which they are sold or elsewhere).

Item 28:[Storage, transport etc.] [R]

(1)
Goods for use by a person (the exemption user) mainly in carrying out one or more of the following activities:
(a)
storing, handling, transporting or dispatching qualifying goods of the exemption user on premises that are controlled by the exemption user, except where the storing, handling, transporting or dispatching is on premises, or parts of premises, used mainly in connection with the retail sale of goods at those premises to the general public;
(b)
an activity that is ancillary (as defined by section 10) to one or more activities covered by paragraph (a);
(c)
an activity that is ancillary (as defined by section 10) to one or more activities covered by paragraph (b).
(2)
Eligible raw materials and parts (as defined by section 11) in relation to activities covered by subitem (1).
(3)
This Item does not cover:
(a)
generally‑excluded property (as defined by section 12);
(b)
a general‑purpose road vehicle, unless it is for use exclusively:
(i)
within premises that are controlled by the exemption user (not including so much of those premises as is used, or for use, mainly in connection with the retail sale of goods at those premises to the general public); or
(ii)
in going between adjacent premises covered by subparagraph (i); or
(iii)
for a combination of both.
[See also section 13, which sometimes denies exemption if the exemption goods are for use in connection with property covered by subitem (3).]

Item 29:[Transport by rail, pipeline etc.] [R]

(1)
Goods for use by a person (the exemption user) mainly in carrying out one or more of the following activities:
(a)
operating, repairing or maintaining a railway, pipeline or conveyor that is used or for use by the exemption user mainly for transporting qualifying goods of the exemption user within or between (or both):
(i)
premises that are controlled by the exemption user; or
(ii)
premises that are used (by any person or persons) mainly in carrying out one or more activities covered by subitem (1) of exemption Item 30;
(b)
an activity that is ancillary (as defined by section 10) to one or more activities covered by paragraph (a);
(c)
an activity that is ancillary (as defined by section 10) to one or more activities covered by paragraph (b).
(2)
Eligible raw materials and parts (as defined by section 11) in relation to activities covered by subitem (1).
(3)
This Item does not cover:
(a)
generally‑excluded property (as defined by section 12);
(b)
a general‑purpose road vehicle, unless it is for use exclusively:
(i)
within premises that are controlled by the exemption user or are used (by any person or persons) mainly in carrying out one or more activities covered by subitem (1) of exemption Item 30; or
(ii)
in going between adjacent premises covered by subparagraph (i); or
(iii)
for a combination of both.
[See also section 13, which sometimes denies exemption if the exemption goods are for use in connection with property covered by subitem (3).]

Item 30:[Handling etc. ship’s cargo or international air cargo]

(1)
Goods for use by a person (the exemption user) mainly in carrying out one or more of the following activities:
(a)
storing, handling, transporting, protecting, preserving or de‑contaminating:
(i)
qualifying cargo; or
(ii)
receptacles that are for repeated use for storing or handling qualifying cargo;
(b)
an activity that is ancillary (as defined by section 10) to one or more activities covered by paragraph (a);
(c)
an activity that is ancillary (as defined by section 10) to one or more activities covered by paragraph (b).
(2)
Eligible raw materials and parts (as defined by section 11) in relation to activities covered by subitem (1).
(3)
This Item does not cover:
(a)
generally‑excluded property (as defined by section 12);
(b)
a general‑purpose road vehicle, unless it is for use exclusively:
(i)
within premises that are used (by any person or persons) mainly in carrying out one or more activities covered by subitem (1); or
(ii)
in going between adjacent premises covered by subparagraph (i); or
(iii)
for a combination of both;
(c)
goods for use mainly in connection with qualifying cargo that has been, or is to be, sold by the exemption user (not counting goods that are qualifying goods of the exemption user).
[See also section 13, which sometimes denies exemption if the exemption goods are for use in connection with property covered by subitem (3).]
(4)
In this Item, qualifying cargo means:
(a)
ship’s cargo, but not including:
(i)
the ship’s stores, fuel or ballast;
(ii)
goods to be used, consumed or sold on the ship;
(iii)
passengers’ baggage; or
(b)
air cargo that is consigned to or from a place outside Australia, but not including:
(i)
the aircraft’s stores or fuel;
(ii)
goods to be used, consumed or sold on the aircraft;
(iii)
passengers’ baggage.

Item 32:[Cylinders for marketing or delivering gases]

(1)
Cylinders of a kind ordinarily used in marketing gases for industrial, medical or domestic use, but only if the cylinders are portable cylinders in which the gases are delivered to consumers.
[Parts and accessories]
(2)
Goods for use by a person exclusively as materials placed in a cylinder covered by subitem (1) in order to facilitate its use as a container for acetylene gas.

Sub‑Chapter 1.4: Research and development, design etc.

Item 33:[Research and development by manufacturer etc.] [R]

(1)
Goods for use by a person (the exemption user) mainly in carrying out one or more of the following activities:
(a)
an eligible R&D activity that is carried out mainly for one or more of the following purposes:
(i)
creating new or improved goods that will be, or are likely to be, qualifying goods of the exemption user;
(ii)
creating a new or improved activity that will be, or is likely to be, carried out by the exemption user and would be covered by this Item or by exemption Item 1, 2, 18, 23, 28, 29, 30 or 35;
(iii)
acquiring new knowledge mainly for either of those purposes;
(b)
an activity carried out mainly for a purpose directly related to an activity covered by paragraph (a);
(c)
an activity that is ancillary (as defined by section 10) to one or more activities covered by paragraph (a) or (b);
(d)
an activity that is ancillary (as defined by section 10) to one or more activities covered by paragraph (c).
(2)
Eligible raw materials and parts (as defined by section 11) in relation to activities covered by subitem (1).
(3)
This Item does not cover:
(a)
generally‑excluded property (as defined by section 12);
(b)
a general‑purpose road vehicle, unless it is for use exclusively:
(i)
within premises controlled by the exemption user and used by the exemption user mainly in carrying out one or more activities covered by subitem (1); or
(ii)
in going between adjacent premises covered by subparagraph (i); or
(iii)
for a combination of both;
(c)
goods for use mainly in the development or duplication of computer programs that will be, or are likely to be, tax‑advantaged computer programs (not counting programs that will be, or are likely to be, mainly for use by the exemption user in carrying out an activity covered by this Item or by exemption Item 1, 2, 18, 23, 28, 29, 30 or 35).
[See also section 13, which sometimes denies exemption if the exemption goods are for use in connection with property covered by subitem (3).]
(4)
In this Item, eligible R&D activity means a systematic, investigative or experimental activity that involves innovation or technical risk, but does not include:
(a)
market research, market testing or market development, or sales promotion (including consumer surveys);
(b)
management studies or efficiency surveys;
(c)
feasibility studies.

Item 34:[Research and development by approved R&D body]

(1)
Goods for use by an approved R&D body (the exemption user) mainly in carrying out one or more of the following activities:
(a)
an eligible R&D activity that is carried out mainly for one or more of the following purposes:
(i)
creating new or improved goods that will be, or are likely to be, manufactured in Australia or to which a process or treatment will be, or is likely to be, applied in Australia by anyone as described in paragraph (a), (b) or (c) of the definition of manufacture‑related activity in exemption Item 18;
(ii)
creating a new or improved activity that will be, or is likely to be, carried out in Australia by anyone and would be covered by exemption Item 1, 2, 18, 23, 28, 29, 30 or 35;
(iii)
acquiring new knowledge mainly for either of those purposes;
(b)
an activity carried out mainly for a purpose directly related to an activity covered by paragraph (a);
(c)
an activity that is ancillary (as defined by section 10) to one or more activities covered by paragraph (a) or (b);
(d)
an activity that is ancillary (as defined by section 10) to one or more activities covered by paragraph (c).
(2)
Eligible raw materials and parts (as defined by section 11) in relation to activities covered by subitem (1).
(3)
This Item does not cover:
(a)
generally‑excluded property (as defined by section 12);
(b)
a general‑purpose road vehicle, unless it is for use exclusively:
(i)
within premises controlled by the exemption user and used by the exemption user mainly in carrying out one or more activities covered by subitem (1); or
(ii)
in going between adjacent premises covered by subparagraph (i); or
(iii)
for a combination of both;
(c)
goods for use mainly in the development or duplication of computer programs that will be, or are likely to be, tax‑advantaged computer programs (not counting programs that will be, or are likely to be, mainly for use by the exemption user in carrying out an activity covered by exemption Item 1, 2, 18, 23, 28, 29, 30 or 35).
[See also section 13, which sometimes denies exemption if the exemption goods are for use in connection with property covered by subitem (3).]
(4)
For the purposes of this Item, a person is an approved R&D body at a particular time if any of the following conditions is met:
(a)
before that time, the person has entered into an agreement under section 28 or 31 of the Industry Research and Development Act 1986 for a project that is being carried on at that time;
(b)
the person is registered at that time under section 39F of that Act;
(c)
the person is registered at that time under section 39J or 39P of that Act for the year of income of the person in which that time happens.
(5)
In this Item, eligible R&D activity means a systematic, investigative or experimental activity that involves innovation or technical risk, but does not include:
(a)
market research, market testing or market development, or sales promotion (including consumer surveys);
(b)
management studies or efficiency surveys;
(c)
feasibility studies.

Item 35:[Engineering, technical design etc.] [R]

(1)
Goods for use by a person (the exemption user) mainly in carrying out one or more of the following activities:
(a)
the engineering, or technical design, of any of the following:
(i)
goods that will be, or are likely to be, qualifying goods of the exemption user;
(ii)
an activity that will be, or is likely to be, carried out by the exemption user and would be covered by this Item or by exemption Item 1, 2, 18, 23, 28, 29, 30 or 33;
(iii)
computer programs for computer‑controlled equipment that will be used, or is likely to be used, by the exemption user in such a way that it would be covered by this Item or by exemption Item 1, 2, 18, 23, 28, 29, 30 or 33;
(b)
an activity that is ancillary (as defined by section 10) to one or more activities covered by paragraph (a);
(c)
an activity that is ancillary (as defined by section 10) to one or more activities covered by paragraph (b).
(2)
Eligible raw materials and parts (as defined by section 11) in relation to activities covered by subitem (1).
(3)
This Item does not cover:
(a)
generally‑excluded property (as defined by section 12);
(b)
a general‑purpose road vehicle, unless it is for use exclusively:
(i)
within premises controlled by the exemption user and used by the exemption user mainly in carrying out one or more activities covered by subitem (1); or
(ii)
in going between adjacent premises covered by subparagraph (i); or
(iii)
for a combination of both;
(c)
author/secretary equipment that is for use mainly in connection with the manufacture of printed matter by any person;
(d)
goods for use mainly in developing or duplicating computer programs that will be, or are likely to be, tax‑advantaged computer programs (other than computer programs for computer‑controlled equipment that will be used, or is likely to be used, by the exemption user in such a way that it would be covered by this Item or by exemption Item 1, 2, 18, 23, 28, 29, 30 or 33).
[See also section 13, which sometimes denies exemption if the exemption goods are for use in connection with property covered by subitem (3).]

Sub‑Chapter 1.5: Miscellaneous

Item 36:[Subcontractors]

(1)
Goods (the exemption goods) for use by a person (the exemption user) mainly in carrying out one or more activities described in subitem (1) of exemption Item 1, 2, 18, 23, 28, 29, 30, 33, 34 or 35, on behalf of one or more other persons (the principals). For this subitem to apply, either the condition in subitem (2) of this Item or the conditions in subitem (3) of this Item must be met for each activity (countable activity) that is relied on to establish that this subitem applies.
(2)
If the exemption goods were for use by the principal concerned mainly in carrying out the countable activity at the place at which the activity is to be carried out by the exemption user, the exemption goods would (in relation to the principal) be covered by the Item in which the countable activity is referred to.

(a) wine;
(b) cider;
(c) beverages similar to wine or cider;
(d) mead, perry, sake and other similar fermented beverages.
“(2) This Item does not cover:
(a) beer;
(b) spirits, liqueurs or spirituous liquors;
(c) beverages that contain beer, spirits (other than spirits for fortifying wine or other beverages), liqueurs or spirituous liquors.
“(3) For the purposes of this Item, the volume of ethyl alcohol in goods is to be measured at 20˚C and is to be calculated on the basis that the specific gravity of ethyl alcohol is 0.79067 (at 20˚C in a vacuum).
“(4) In this Item, beer means any fermented liquor (whether or not the liquor contains sugar, glucose or any other substance) that:
(a) is brewed from a mash (whether or not the mash contains malt); and
(b) contains hops (including any substance prepared from hops) or other bitters.”.

Schedule 2—Modifications commencing on the designated day

Subsection 15(1):

Omit “and 6”, substitute “, 6, 7 and 8”.

Schedule 4:

Omit from Item 1 “and 6”, substitute “, 6, 7 and”.

Schedule 5:

(a)
Omit Item 15 of the Table of Contents.
(b)
Omit Item 15.

Insertion of new Schedules:

After Schedule 6 insert the following Schedules:

“Schedule 7—Goods taxed at 22%

“Item 1:[Wine, cider etc.]

“(1) The following beverages, if they contain more than 1.15% by volume of ethyl alcohol:
(a) wine;
(b) cider;
(c) beverages similar to wine or cider;
(d) mead, perry, sake and other similar fermented beverages.
“(2) This Item does not cover:
(a) beer;
(b) spirits, liqueurs or spirituous liquors;
(c) beverages that contain beer, spirits (other than spirits for fortifying wine or other beverages), liqueurs or spirituous liquors.
“(3) For the purposes of this Item, the volume of ethyl alcohol in goods is to be measured at 20˚C and is to be calculated on the basis that the specific gravity of ethyl alcohol is 0.79067 (at 20˚C in a vacuum).
“(4) In this Item, beer means any fermented liquor (whether or not the liquor contains sugar, glucose or any other substance) that:
(a) is brewed from a mash (whether or not the mash contains malt); and
(b) contains hops (including any substance prepared from hops) or other bitters.

“Schedule 8—Goods taxed at 12%

“Item 1:[Low‑alcohol wine, cider etc.]

“(1) The following beverages, unless they contain more than 1.15% by volume of ethyl alcohol:
(a) wine;
(b) cider;
(c) beverages similar to wine or cider;
(d) mead, perry, sake and other similar fermented beverages.
“(2) This Item does not cover:
(a) beer;
(b) spirits, liqueurs or spirituous liquors;
(c) beverages that contain beer, spirits (other than spirits for fortifying wine or other beverages), liqueurs or spirituous liquors.
“(3) For the purposes of this Item, the volume of ethyl alcohol in goods is to be measured at 20˚C and is to be calculated on the basis that the specific gravity of ethyl alcohol is 0.79067 (at 20˚C in a vacuum).
“(4) In this Item, beer means any fermented liquor (whether or not the liquor contains sugar, glucose or any other substance) that:
(a) is brewed from a mash (whether or not the mash contains malt); and
(b) contains hops (including any substance prepared from hops) or other bitters.”.

Schedule 2A—Modifications commencing on 11 May 1994

1.Subsection 15(1):

Omit “, 7 and 8”, substitute “and 7”.

2.Schedule 2:

(a)
Add at the end of the Table of Contents the following Item:

“15. Low‑alcohol wine, cider etc.”.

(b)
Add at the end the following Item:

“Item 15:[Low‑alcohol wine, cider etc.]

“(1) The following beverages, unless they contain more than 1.15% by volume of ethyl alcohol:
(a) wine;
(b) cider;
(c) beverages similar to wine or cider;
(d) mead, perry, sake and other similar fermented beverages.
“(2) This Item does not cover:
(a) beer;
(b) spirits, liqueurs or spirituous liquors;
(c) beverages that contain beer, spirits (other than spirits for fortifying wine or other beverages), liqueurs or spirituous liquors.
“(3) For the purposes of this Item, the volume of ethyl alcohol in goods is to be measured at 20˚C and is to be calculated on the basis that the specific gravity of ethyl alcohol is 0.79067 (at 20˚C in a vacuum).
“(4) In this Item, beer means any fermented liquor (whether or not the liquor contains sugar, glucose or any other substance) that:
(a) is brewed from a mash (whether or not the mash contains malt); and
(b) contains hops (including any substance prepared from hops) or other bitters.”.

3.Schedule 4:

Omit from Item 1 “, 7 and 8”, substitute “and 7”.

4.Schedule 8:

Omit the Schedule.

Schedule 3—Modifications commencing on 1 July 1994

Schedule 7:

Omit “GOODS TAXED AT 22%”, substitute “GOODS TAXED AT 24%”.

Schedule 4—Modifications commencing on 1 July 1995

Schedule 7:

Omit “GOODS TAXED AT 24%”, substitute “GOODS TAXED AT 26%”.

Sales Tax (General) (Wine—Deficit Reduction) Act 1993

(as amended by No. 95, 1994)

Part 2—Modifications commencing on 18 August 1993

Modifications of the Sales Tax (Exemptions and Classifications) Act 1992

The provisions of the Sales Tax (Exemptions and Classifications) Act 1992 have effect, in so far as they deal with tax imposed by the Sales Tax Imposition (General) Act 1992, as if:
(a)
they were modified as set out in Schedule 1 to this Act; and
(b)
those modifications applied to dealings with goods on or after 18 August 1993.

Part 3—Modifications commencing on the designated day

Modifications of the Sales Tax (Exemptions and Classifications) Act 1992

The provisions of the Sales Tax (Exemptions and Classifications) Act 1992 (as modified by Part 2 of this Act and by Part 2 of the Sales Tax (General) (Deficit Reduction) Act 1993) have effect, in so far as they deal with tax imposed by the Sales Tax Imposition (General) Act 1992, as if:
(a)
they were further modified as set out in Schedule 2 to this Act; and
(b)
those further modifications applied to dealings with goods on or after the designated day.

Part 3A—Modifications commencing on 11 May 1994

Modifications of the Sales Tax (Exemptions and Classifications) Act 1992

The provisions of the Sales Tax (Exemptions and Classifications) Act 1992 (as modified by Parts 2 and 3 of this Act and by Part 2 of the Sales Tax (General) (Deficit Reduction) Act 1993) have effect, in so far as they deal with tax imposed by the Sales Tax Imposition (General) Act 1992, as if:
(a)
they were further modified as set out in Schedule 2A to this Act; and
(b)
those further modifications applied to dealings with goods on or after 11 May 1994.

Part 4—Modifications commencing on 1 July 1994

Modifications of the Sales Tax (Exemptions and Classifications) Act 1992

The provisions of the Sales Tax (Exemptions and Classifications) Act 1992 (as modified by Parts 2, 3 and 3A of this Act and by Part 2 of the Sales Tax (General) (Deficit Reduction) Act 1993) have effect, in so far as they deal with tax imposed by the Sales Tax Imposition (General) Act 1992, as if:
(a)
they were further modified as set out in Schedule 3 to this Act; and
(b)
those further modifications applied to dealings with goods on or after 1 July 1994.

Part 5—Modifications commencing on 1 July 1995

Modifications of the Sales Tax (Exemptions and Classifications) Act 1992

The provisions of the Sales Tax (Exemptions and Classifications) Act 1992 (as modified by Parts 2, 3, 3A and 4 of this Act and by Part 2 of the Sales Tax (General) (Deficit Reduction) Act 1993) have effect, in so far as they deal with tax imposed by the Sales Tax Imposition (General) Act 1992, as if:
(a)
they were further modified as set out in Schedule 4 to this Act; and
(b)
those further modifications applied to dealings with goods on or after 1 July 1995.

Schedule 1—Modifications commencing on 18 August 1993

Schedule 2

(a)
Omit Item 15 of the Table of Contents.
(b)
Omit Item 15.

Schedule 5

(a)
Add at the end of the Table of Contents the following Item:

“15. Wine, cider etc.”

(b)
Add at the end the following Item:

“Item 15:[Wine, cider etc.]

“(1) The following beverages, if they contain more than 1.15% by volume of ethyl alcohol:
(a) wine;
(b) cider;
(c) beverages similar to wine or cider;
(d) mead, perry, sake and other similar fermented beverages.
“(2) This Item does not cover:
(a) beer;
(b) spirits, liqueurs or spirituous liquors;
(c) beverages that contain beer, spirits (other than spirits for fortifying wine or other beverages), liqueurs or spirituous liquors.
“(3) For the purposes of this Item, the volume of ethyl alcohol in goods is to be measured at 20˚C and is to be calculated on the basis that the specific gravity of ethyl alcohol is 0.79067 (at 20˚C in a vacuum).
“(4) In this Item, beer means any fermented liquor (whether or not the liquor contains sugar, glucose or any other substance) that:
(a) is brewed from a mash (whether or not the mash contains malt); and
(b) contains hops (including any substance prepared from hops) or other bitters.”.

Schedule 2—Modifications commencing on the designated day

Subsection 15(1):

Omit “and 6”, substitute “, 6, 7 and 8”.

Schedule 4:

Omit from Item 1 “and 6”, substitute “, 6, 7 and 8”.

Schedule 5:

(a)
Omit Item 15 of the Table of Contents.
(b)
Omit Item 15.

Insertion of new Schedules:

After Schedule 6 insert the following Schedules:

“Schedule 7—Goods taxed at 22%

“Item 1:[Wine, cider etc.]

“(1) The following beverages, if they contain more than 1.15% by volume of ethyl alcohol:
(a) wine;
(b) cider;
(c) beverages similar to wine or cider;
(d) mead, perry, sake and other similar fermented beverages.
“(2) This Item does not cover:
(a) beer;
(b) spirits, liqueurs or spirituous liquors;
(c) beverages that contain beer, spirits (other than spirits for fortifying wine or other beverages), liqueurs or spirituous liquors.
“(3) For the purposes of this Item, the volume of ethyl alcohol in goods is to be measured at 20˚C and is to be calculated on the basis that the specific gravity of ethyl alcohol is 0.79067 (at 20˚C in a vacuum).
“(4) In this Item, beer means any fermented liquor (whether or not the liquor contains sugar, glucose or any other substance) that:
(a) is brewed from a mash (whether or not the mash contains malt); and
(b) contains hops (including any substance prepared from hops) or other bitters.

“Schedule 8—Goods taxed at 12%

“Item 1:[Low‑alcohol, wine, cider etc.]

“(1) The following beverages, unless they contain more than 1.15% by volume of ethyl alcohol:
(a) wine;
(b) cider;
(c) beverages similar to wine or cider;
(d) mead, perry, sake and other similar fermented beverages.
“(2) This Item does not cover:
(a) beer;
(b) spirits, liqueurs or spirituous liquors;
(c) beverages that contain beer, spirits (other than spirits for fortifying wine or other beverages), liqueurs or spirituous liquors.
“(3) For the purposes of this Item, the volume of ethyl alcohol in goods is to be measured at 20˚C and is to be calculated on the basis that the specific gravity of ethyl alcohol is 0.79067 (at 20˚C in a vacuum).
“(4) In this Item, beer means any fermented liquor (whether or not the liquor contains sugar, glucose or any other substance) that:
(a) is brewed from a mash (whether or not the mash contains malt); and
(b) contains hops (including any substance prepared from hops) or other bitters.”.

Schedule 2A—Modifications commencing on 11 May 1994

1.Subsection 15(1):

Omit “, 7 and 8”, substitute “and 7”.

2.Schedule 2:

(a)
Add at the end of the Table of Contents the following Item:
“15. Low‑alcohol wine, cider etc.”.
(b)
Add at the end the following Item:

“Item 15:[Low alcohol wine, cider etc.]

“(1) The following beverages, unless they contain more than 1.15% by volume of ethyl alcohol:
(a) wine;
(b) cider;
(c) beverages similar to wine or cider;
(d) mead, perry, sake and other similar fermented beverages.
“(2) This Item does not cover:
(a) beer;
(b) spirits, liqueurs or spirituous liquors;
(c) beverages that contain beer, spirits (other than spirits for fortifying wine or other beverages), liqueurs or spirituous liquors.
“(3) For the purposes of this Item, the volume of ethyl alcohol in goods is to be measured at 20˚C and is to be calculated on the basis that the specific gravity of ethyl alcohol is 0.79067 (at 20˚C in a vacuum).
“(4) In this Item, beer means any fermented liquor (whether or not the liquor contains sugar, glucose or any other substance) that:
(a) is brewed from a mash (whether or not the mash contains malt); and
(b) contains hops (including any substance prepared from hops) or other bitters.”.

3.Schedule 4:

Omit from Item 1 “, 7 and 8”, substitute “and 7”.

4.Schedule 8:

Omit the Schedule.

Schedule 3—Modifications commencing on 1 July 1994

Schedule 7:

Omit “GOODS TAXED AT 22%”, substitute “GOODS TAXED AT 24%”.

Schedule 4—Modifications commencing on 1 July 1995

Schedule 7:

Omit “GOODS TAXED AT 24%”, substitute “GOODS TAXED AT 26%”.

Sales Tax (Exemptions and Classifications) Modification

(Customs) Act 1995

Part 2—Modifications applying from 9 May 1995

Modifications of the Sales Tax (Exemptions and Classifications) Act 1992

The provisions of the Sales Tax (Exemptions and Classifications) Act 1992, as amended from time to time and as modified to have a specified effect by any other Act, have effect, in so far as they deal with tax imposed by the Sales Tax Imposition (Customs) Act 1992, as if:
(a)
they were further modified as set out in Schedule 1 to this Act; and
(b)
those modifications applied to dealings with goods after 7.30 p.m., by legal time in the Australian Capital Territory, on 9 May 1995.
Note: An example of an Act that modified the Sales Tax (Exemptions and Classifications) Act 1992 is the Sales Tax (Customs) (Deficit Reduction) Act 1993.

Part 3—Modifications applying from 1 July 1995

Modifications of the Sales Tax (Exemptions and Classifications) Act 1992

The provisions of the Sales Tax (Exemptions and Classifications) Act 1992, as amended from time to time and as modified to have a specified effect by this Act or by any other Act, have effect, in so far as they deal with tax imposed by the Sales Tax Imposition (Customs) Act 1992, as if:
(a)
they were further modified as set out in Schedule 2 to this Act; and
(b)
those further modifications applied to dealings with goods on or after 1 July 1995.

Part 4—Modifications applying from 1 November 1995

Modifications of the Sales Tax (Exemptions and Classifications) Act 1992

The provisions of the Sales Tax (Exemptions and Classifications) Act 1992, as amended from time to time and as modified to have a specified effect by this Act or by any other Act, have effect, in so far as they deal with tax imposed by the Sales Tax Imposition (Customs) Act 1992, as if:
(a)
they were further modified as set out in Schedule 3 to this Act; and
(b)
those further modifications applied to dealings with goods on or after 1 November 1995.

Schedule 1—Modifications applying from 9 May 1995

After paragraph 39(3)(a) of Schedule 1:

Insert:
“(aa) scaffolding;
(ab) safes;
(ac) racking and shelving;”.

Paragraph 39(3)(b) of Schedule 1:

After “paragraph (a)” (wherever occurring) insert “, (aa), (ab) or (ac)”.

After paragraph 49(2)(e) of Schedule 1:

Insert:
“(ea) scaffolding;
(eb) safes;
(ec) racking and shelving;”.

Paragraph 49(2)(f) of Schedule 1:

After “paragraph (e)” insert “, (ea), (eb) or (ec)”.

Subitem 61(1) of Schedule 1:

Insert after paragraph (b):
“;
or (c) model aircraft (including flying models).”.

Subitem 1(3) of Schedule 2:

Add at the end:
“; (f) safes, including of a kind ordinarily installed as fixtures, but not including of a kind ordinarily used for the storage of food;
(g)
musical instruments;
(h)
bric‑a‑brac.”.

Schedule 3:

Repeal the Schedule.

Item 1 of Schedule 4:

Omit “, 3”.

Schedule 2—Modifications applying from 1 July 1995

Subitem 97(3) of Schedule 1:

Omit the definition of eligible disabled person, substitute the following definition:
“eligible disabled person means a person who has a current certificate given by the Secretary, certifying that the person has lost the use of one or more limbs to such an extent that he or she is unable to use public transport.”.

Schedule 3—Modifications applying from 1 November 1995

Schedule 1, Table of Contents, Item 108:

Omit the entry.

Item 108 of Schedule 1:

Omit the Item.

Sales Tax (Exemptions and Classifications) Modification

(Excise) Act 1995

Part 2—Modifications applying from 9 May 1995

Modifications of the Sales Tax (Exemptions and Classifications) Act 1992

The provisions of the Sales Tax (Exemptions and Classifications) Act 1992, as amended from time to time and as modified to have a specified effect by any other Act, have effect, in so far as they deal with tax imposed by the Sales Tax Imposition (Excise) Act 1992, as if:
(a)
they were further modified as set out in Schedule 1 to this Act; and
(b)
those modifications applied to dealings with goods after 7.30 p.m., by legal time in the Australian Capital Territory, on 9 May 1995.
Note: An example of an Act that modified the Sales Tax (Exemptions and Classifications) Act 1992 is the Sales Tax (Excise) (Deficit Reduction) Act 1993.

Part 3—Modifications applying from 1 July 1995

Modifications of the Sales Tax (Exemptions and Classifications) Act 1992

The provisions of the Sales Tax (Exemptions and Classifications) Act 1992, as amended from time to time and as modified to have a specified effect by this Act or by any other Act, have effect, in so far as they deal with tax imposed by the Sales Tax Imposition (Excise) Act 1992, as if:
(a)
they were further modified as set out in Schedule 2 to this Act; and
(b)
those further modifications applied to dealings with goods on or after 1 July 1995.

Part 4—Modifications applying from 1 November 1995

Modifications of the Sales Tax (Exemptions and Classifications) Act 1992

The provisions of the Sales Tax (Exemptions and Classifications) Act 1992, as amended from time to time and as modified to have a specified effect by this Act or by any other Act, have effect, in so far as they deal with tax imposed by the Sales Tax Imposition (Excise) Act 1992, as if:
(a)
they were further modified as set out in Schedule 3 to this Act; and
(b)
those further modifications applied to dealings with goods on or after 1 November 1995.

Schedule 1—Modifications applying from 9 May 1995

After paragraph 39(3)(a) of Schedule 1:

Insert:
“ (aa) scaffolding;
(ab) safes;
(ac) racking and shelving;”.

Paragraph 39(3)(b) of Schedule 1:

After “paragraph (a)” (wherever occurring) insert “, (aa), (ab) or (ac)”.

After paragraph 49(2)(e) of Schedule 1:

Insert:
“ (ea) scaffolding;
(eb)
safes;
(ec)
racking and shelving;”.

Paragraph 49(2)(f) of Schedule 1:

After “paragraph (e)” insert “, (ea), (eb) or (ec)”.

Subitem 61(1) of Schedule 1:

Insert after paragraph (b):
“; or (c)
model aircraft (including flying models).”.

Subitem 1(3) of Schedule 2:

Add at the end:
“; (f) safes, including of a kind ordinarily installed as fixtures, but not including of a kind ordinarily used for the storage of food;
(g)
musical instruments;
(h)
bric‑a‑brac.”.

Schedule 3:

Repeal the Schedule.

Item 1 of Schedule 4:

Omit “, 3”.

Schedule 2—Modifications applying from 1 July 1995

Subitem 97(3) of Schedule 1:

Omit the definition of eligible disabled person, substitute the following definition:
“eligible disabled person means a person who has a current certificate given by the Secretary, certifying that the person has lost the use of one or more limbs to such an extent that he or she is unable to use public transport.”.

Schedule 3—Modifications applying from 1 November 1995

Schedule 1, Table of Contents, Item 108:

Omit the entry.

Item 108 of Schedule 1:

Omit the Item.

Sales Tax (Exemptions and Classifications) Modification

(General) Act 1995

Part 2—Modifications applying from 9 May 1995

Modifications of the Sales Tax (Exemptions and Classifications) Act 1992

The provisions of the Sales Tax (Exemptions and Classifications) Act 1992, as amended from time to time and as modified to have a specified effect by any other Act, have effect, in so far as they deal with tax imposed by the Sales Tax Imposition (General) Act 1992, as if:
(a) they were further modified as set out in Schedule 1 to this Act; and
(b) those modifications applied to dealings with goods after 7.30 p.m., by legal time in the Australian Capital Territory, on 9 May 1995.

Note: An example of an Act that modified the Sales Tax (Exemptions and Classifications) Act 1992 is the Sales Tax (General) (Deficit Reduction) Act 1993.

Part 3—Modifications applying from 1 July 1995

Modifications of the Sales Tax (Exemptions and Classifications) Act 1992

The provisions of the Sales Tax (Exemptions and Classifications) Act 1992, as amended from time to time and as modified to have a specified effect by this Act or by any other Act, have effect, in so far as they deal with tax imposed by the Sales Tax Imposition (General) Act 1992, as if:
(a) they were further modified as set out in Schedule 2 to this Act; and
(b) those further modifications applied to dealings with goods on or after 1 July 1995.

Part 4—Modifications applying from 1 November 1995

Modifications of the Sales Tax (Exemptions and Classifications) Act 1992

The provisions of the Sales Tax (Exemptions and Classifications) Act 1992, as amended from time to time and as modified to have a specified effect by this Act or by any other Act, have effect, in so far as they deal with tax imposed by the Sales Tax Imposition (General) Act 1992, as if:
(a) they were further modified as set out in Schedule 3 to this Act; and
(b) those further modifications applied to dealings with goods on or after 1 November 1995.

Schedule 1—Modifications applying from 9 May 1995

After paragraph 39(3)(a) of Schedule 1:

Insert:
“ (aa) scaffolding;
(ab) safes;
(ac) racking and shelving;”.

Paragraph 39(3)(b) of Schedule 1:

After “paragraph (a)” (wherever occurring) insert “, (aa), (ab) or (ac)”.

After paragraph 49(2)(e) of Schedule 1:

Insert:
“ (ea) scaffolding;
(eb) safes;
(ec) racking and shelving;”.

Paragraph 49(2)(f) of Schedule 1:

After “paragraph (e)” insert “, (ea), (eb) or (ec)”.

Subitem 61(1) of Schedule 1:

Insert after paragraph (b):
“; or (c) model aircraft (including flying models).”.

Subitem 1(3) of Schedule 2:

Add at the end:
“; (f) safes, including of a kind ordinarily installed as fixtures, but not including of a kind ordinarily used for the storage of food;
(g) musical instruments;
(h) bric‑a‑brac.”.

Schedule 3:

Repeal the Schedule.

Item 1 of Schedule 4:

Omit “, 3”.

Schedule 2—Modifications applying from 1 July 1995

Subitem 97(3) of Schedule 1:

Omit the definition of eligible disabled person, substitute the following definition:
“eligible disabled person means a person who has a current certificate given by the Secretary, certifying that the person has lost the use of one or more limbs to such an extent that he or she is unable to use public transport.”.

Schedule 3—Modifications applying from 1 November 1995

Schedule 1, Table of Contents, Item 108:

Omit the entry.

Item 108 of Schedule 1:

Omit the Item.

Sales Tax (Customs) (Alcoholic Beverages) Act 1997

Part 2—Modifications commencing on 6 August 1997

Modifications of the Sales Tax (Exemptions and Classifications) Act 1992

The provisions of the Sales Tax (Exemptions and Classifications) Act 1992, as amended from time to time and as modified to have a specified effect by any other Act, have effect, in so far as they deal with tax imposed by the Sales Tax Imposition (Customs) Act 1992, as if:
(a) they were modified as set out in Schedule 1 to this Act; and
(b) those modifications applied to dealings with goods on or after 3.30 pm, by legal time in the Australian Capital Territory, on 6 August 1997.

Schedule 1—Modifications commencing on 6 August 1997

Part 4 (heading)

Repeal the heading, substitute:

“Part 4—Rates of tax”

At the end of Part 4

Add:

“15AHigher rate for alcoholic beverages

“(1) The rate of tax for taxable dealings with:
(a) goods covered by Item 1 of Schedule 7; or
(b) beer; or
(c) spirits, liqueurs or spirituous liquors; or
(d) beverages that contain beer, spirits (other than spirits for fortifying wine or other beverages), liqueurs or spirituous liquors;
is the rate of tax specified in the applicable Schedule plus 15%.
Example: If goods are covered by Schedule 4 and by paragraph (d), the rate would be:
“(2) In this section, beer means any fermented liquor (whether or not the liquor contains sugar, glucose or any other substance) that:
(a) is brewed from a mash (whether or not the mash contains malt); and
(b) contains hops (including any substance prepared from hops) or other bitters.”.

Sales Tax (Excise) (Alcoholic Beverages) Act 1997 (No. 138, 1997)

Part 2—Modifications commencing on 6 August 1997

Modifications of the Sales Tax (Exemptions and Classifications) Act 1992

The provisions of the Sales Tax (Exemptions and Classifications) Act 1992, as amended from time to time and as modified to have a specified effect by any other Act, have effect, in so far as they deal with tax imposed by the Sales Tax Imposition (Excise) Act 1992, as if:
(a) they were modified as set out in Schedule 1 to this Act; and
(b) those modifications applied to dealings with goods on or after 3.30 pm, by legal time in the Australian Capital Territory, on 6 August 1997.

Schedule 1—Modifications commencing on 6 August 1997

Part 4 (heading)

Repeal the heading, substitute:

“Part 4—Rates of tax”

At the end of Part 4

Add:

“15AHigher rate for alcoholic beverages

“(1) The rate of tax for taxable dealings with:
(a) goods covered by Item 1 of Schedule 7; or
(b) beer; or
(c) spirits, liqueurs or spirituous liquors; or
(d) beverages that contain beer, spirits (other than spirits for fortifying wine or other beverages), liqueurs or spirituous liquors;
is the rate of tax specified in the applicable Schedule plus 15%.
Example: If goods are covered by Schedule 4 and by paragraph (d), the rate would be:
“(2) In this section, beer means any fermented liquor (whether or not the liquor contains sugar, glucose or any other substance) that:
(a) is brewed from a mash (whether or not the mash contains malt); and
(b) contains hops (including any substance prepared from hops) or other bitters.”.

Sales Tax (General) (Alcoholic Beverages) Act 1997

Part 2—Modifications commencing on 6 August 1997

Modifications of the Sales Tax (Exemptions and Classifications) Act 1992

The provisions of the Sales Tax (Exemptions and Classifications) Act 1992, as amended from time to time and as modified to have a specified effect by any other Act, have effect, in so far as they deal with tax imposed by the Sales Tax Imposition (General) Act 1992, as if:
(a) they were modified as set out in Schedule 1 to this Act; and
(b) those modifications applied to dealings with goods on or after 3.30 pm, by legal time in the Australian Capital Territory, on 6 August 1997.

Schedule 1—Modifications commencing on 6 August 1997

Part 4 (heading)

Repeal the heading, substitute:

“Part 4—Rates of tax”

At the end of Part 4

Add:

“15AHigher rate for alcoholic beverages

“(1) The rate of tax for taxable dealings with:
(a) goods covered by Item 1 of Schedule 7; or
(b) beer; or
(c) spirits, liqueurs or spirituous liquors; or
(d) beverages that contain beer, spirits (other than spirits for fortifying wine or other beverages), liqueurs or spirituous liquors;
is the rate of tax specified in the applicable Schedule plus 15%.
Example: If goods are covered by Schedule 4 and by paragraph (d), the rate would be:
“(2) In this section, beer means any fermented liquor (whether or not the liquor contains sugar, glucose or any other substance) that:
(a) is brewed from a mash (whether or not the mash contains malt); and
(b) contains hops (including any substance prepared from hops) or other bitters.”.
Sales Tax (Customs) (Industrial Safety Equipment) Act 2000

Part 2—Modification commencing on the first taxing day

Modification of the Sales Tax (Exemptions and Classifications) Act 1992

The provisions of the Sales Tax (Exemptions and Classifications) Act 1992, as amended from time to time and as modified to have a specified effect by any other Act, have effect, in so far as they deal with tax imposed by the Sales Tax Imposition (Customs) Act 1992, as if:
(a)
they were modified as set out in Schedule 1 to this Act; and
(b)
that modification applied to dealings with goods on or after the first taxing day.

Schedule 1—Modification commencing on the first taxing day

Item 20 of Schedule 1

Omit “ordinarily”, substitute “mainly”.
Sales Tax (Excise) (Industrial Safety Equipment) Act 2000

Part 2—Modification commencing on the first taxing day

Modification of the Sales Tax (Exemptions and Classifications) Act 1992

The provisions of the Sales Tax (Exemptions and Classifications) Act 1992, as amended from time to time and as modified to have a specified effect by any other Act, have effect, in so far as they deal with tax imposed by the Sales Tax Imposition (Excise) Act 1992, as if:
(a)
they were modified as set out in Schedule 1 to this Act; and
(b)
that modification applied to dealings with goods on or after the first taxing day.

Schedule 1—Modification commencing on the first taxing day

Item 20 of Schedule 1

Omit “ordinarily”, substitute “mainly”.
Sales Tax (General) (Industrial Safety Equipment) Act 2000

Part 2—Modification commencing on the first taxing day

Modification of the Sales Tax (Exemptions and Classifications) Act 1992

The provisions of the Sales Tax (Exemptions and Classifications) Act 1992, as amended from time to time and as modified to have a specified effect by any other Act, have effect, in so far as they deal with tax imposed by the Sales Tax Imposition (General) Act 1992, as if:
(a)
they were modified as set out in Schedule 1 to this Act; and
(b)
that modification applied to dealings with goods on or after the first taxing day.

Schedule 1—Modification commencing on the first taxing day

Item 20 of Schedule 1

Omit “ordinarily”, substitute “mainly”.
Sales Tax (Industrial Safety Equipment) (Transitional Provision) Act 2000

3This Act taken to be a sales tax amending Act for certain purposes

For the purposes of section 129 of the Sales Tax Assessment Act 1992, this Act is taken to be a sales tax amending Act.

4Meaning of modification Acts

The following Acts are the modification Acts:
(a)
Sales Tax (Customs) (Industrial Safety Equipment) Act 2000;
(a)
Sales Tax (Excise) (Industrial Safety Equipment) Act 2000;
(a)
Sales Tax (General) (Industrial Safety Equipment) Act 2000.

5Modifications not to apply to certain refund claims

(1)
The modifications made by the modification Acts do not apply to a dealing by a person where:
(a)
the person has lodged a claim for a credit under section 51 of the Sales Tax Assessment Act 1992 in respect of the dealing; and
(b)
apart from the modifications made by the modification Acts, the dealing would have been covered by Item 20 of Schedule 1 to the Sales Tax (Exemptions and Classifications) Act 1992; and
(c)
the dealing was before 5 October 1999; and
(d)
the claim for a credit was made before 5 October 1999; and
(e)
the Commissioner is satisfied that the benefit that the person will obtain from the credit has been, or will be, passed on to the end user of the goods that are the subject of the dealing.
(2)
For the purposes of subsection (1), where the goods are for use by a person so that the goods become an integral part of property (not being goods), the end user of the goods is taken to be whichever of the following the person chooses:
(a)
if the property is leased—the lessee of the property;
(b)
the owner of the property.

6Liabilities discharged for certain dealings before 5 October 1999

(1)
This section applies if:
(a)
immediately before the commencement of this Act, an amount is due and payable under the Sales Tax Assessment Act 1992 in respect of a dealing with goods; and
(b)
apart from the modifications made by the modification Acts, the dealing would have been covered by Item 20 of Schedule 1 to the Sales Tax (Exemptions and Classifications) Act 1992; and
(c)
the dealing was before 5 October 1999.
(2)
If this section applies, the amount ceases to be due and payable immediately after the commencement of this Act.
(3)
In this section, a reference to an amount due and payable in respect of a dealing with goods includes a reference to any penalty payable in relation to a failure to pay such an amount.