SALES TAX (EXEMPTIONS AND
CLASSIFICATIONS) (No. 2).
No. 76 of 1961.
An Act to
provide for Exemption from Sales Tax of certain Goods for use in connexion with
Transport.
[Assented
to 27th October, 1961.]
BE it enacted by the Queen’s Most Excellent
Majesty, the Senate, and the House of Representatives of the Commonwealth of
Australia, as follows:—
Short
title and citation.
1.—(1.) This
Act may be cited as the Sales Tax (Exemptions and Classifications) Act (No.
2) 1961.
(2.) The Sales
Tax (Exemptions and Classifications)
Act 1935–1960, as amended by the Sales Tax (Exemptions and Classifications) Act
1961, is in this Act referred to as the Principal Act.
(3.) Section one of the Sales Tax (Exemptions and Classifications)
Act 1961 is amended by omitting
sub-section (3.).
(4.) The Principal Act, as amended by this
Act, may be cited as the Sales Tax (Exemptions and Classifications) Act 1935–1961.
Commencement.
2. This Act
shall be deemed to have come into operation on the sixteenth day of August, One
thousand nine hundred and sixty-one.
First
Schedule.
3. The
First Schedule to the Principal Act is amended by inserting after item 119a the
following items:—
“119b. Goods for use
(whether as goods or in some other form, but not as goods for sale) by a
person exclusively in, or exclusively in connexion with, the establishment,
operation or maintenance by that person of a railway providing, for use by
the public, a service for the transport of persons or goods
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“119c.—(1) Omnibuses providing seating
accommodation for not less than twelve adult passengers for use exclusively or
principally in the transport of passengers for reward
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“(2) Chassis for the
construction of omnibuses specified in sub-item (1) of this item
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“119d.—(1) Goods for use exclusively in
the prescribed area, being goods for use primarily and principally for the
transport of livestock and being— (a) motor vehicles, other than articulated motor vehicles or prime
movers for articulated motor vehicles, in respect of which— (i) the net brake horsepower
rating specified by the manufacturer of the chassis is not less than 100
horsepower; and (ii) the gross
vehicle weight rating specified by the manufacturer of the chassis is not
less than 20,000 pounds;
(b) prime movers for articulated motor vehicles, being prime
movers in respect of which— (i) the net brake horse-power
rating specified by the manufacturer is not less than 100 horsepower; and (ii) the gross
combination weight rating specified by the manufacturer is not less than
30,000 pounds;
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(c) trailers; or (d) stock crates or livestock carriers designed to be carried on
vehicles
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“(2) Chassis for the
construction of motor vehicles specified in paragraph (a) of sub-item (1) of this item
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“For the purposes of
this item— ‘articulated motor
vehicle’ means a motor vehicle consisting of a prime mover and a trailer,
being a trailer part of which is superimposed upon the prime mover;
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‘the prescribed area’
has the same meaning as in section 79a
of the Income Tax and Social Services Contribution Assessment Act 1936–1961;
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‘trailer’ means a
vehicle without motive power designed for drawing by a motor vehicle”.
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