Sales
Tax (Exemptions and Classifications) (No. 3)
No. 80 of 1967
An Act relating to Sales Tax
Exemptions and Classifications.
[Assented to 8 November 1967]
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. 3) 1967.
(2.) The Sales
Tax (Exemptions and Classifications) Act 1935–1966, as amended by the Sales Tax (Exemptions and Classifications)
Act 1967 and by the Sales Tax (Exemptions and Classifications) Act (No. 2)1967, is in this
Act referred to as the Principal Act.
(3.) Section 1 of the Sales Tax (Exemptions and
Classifications) Act (No. 2) 1967 is amended by omitting sub-section (4.).
(4.) The Principal Act, as amended by this Act,
may be cited as the Sales Tax (Exemptions and Classifications) Act 1935–1967.
Commencement.
2.This
Act shall be deemed to have come into operation on the sixteenth day of August,
One thousand nine hundred and sixty-seven.
3.After
section 5b of the Principal Act
the following section is inserted:—
Limitation
on exemption from sales tax on goods imported by passengers.
“5c.—(1.) If
the Collector of Customs requires a passenger to enter into an agreement in
respect of any goods referred to in sub-item (1) of item 114 in the First
Schedule to this Act that, in the event of the goods being sold or otherwise
disposed of in Australia within two years after the date of entry of the goods
for home consumption under the Customs
Act 1901–1967, the passenger will pay to the Commonwealth an amount equal
to the sales tax that, but for that sub-item, would have been payable in
respect of the goods, that sub-item does not apply in respect of those goods
unless the passenger enters into the agreement.
“(2.) In this section, ‘the Collector of Customs’,
in relation to goods imported into Australia, means the Collector of Customs or
other principal officer of Customs for the State or Territory of the
Commonwealth into which the goods are imported.”.
First
Schedule.
4. The
First Schedule to the Principal Act is amended as set out in the First Schedule
to this Act.
Second
Schedule.
5. The
Second Schedule to the Principal Act is amended as set out in the Second
Schedule to this Act.
Third
Schedule.
6. The Third Schedule to the Principal Act is amended as set out in
the Third Schedule to this Act.
THE
SCHEDULES
FIRST
SCHEDULE Section
4.
Amendments of the First
Schedule to the Principal Act
1. Item 1, omit sub-item (14), insert—
“(14)
Goods of the following kinds for use in agricultural industry, namely:—
| Nos. 1 to 9” |
(a)
engines;
|
(b)
electricity generators and generator sets and electric welding sets;
|
(c) acetylene-gas generators:
|
(d)hand pieces, welding tips, cutting
nozzles, tubing and accessories for gas welding apparatus and for gas cutting
apparatus;
|
(e)
shafting, belting, pulleys, couplings, other transmission gear, trolleys and
electrodes for use with goods to which any of the preceding paragraphs of
this sub-item apply;
|
(f)hand trucks for use with welding-gas
cylinders
|
2. Item
7, after sub-item (9a), insert—
“(9b)
Machinery, implements and apparatus for use in the canning of butter
| Nos. 1 to 9” |
3. After
item 10, insert—
“10a.—(1)
Vegetable grading, sorting and cleansing machines
| Nos. 1 to 9 |
(2)
Parts for goods to which sub-item (1) of this item applies...........
| Nos. 1 to 9” |
4. Item
11, after sub-item (4), add—
“(5) Refrigeration
equipment and refrigerants for use exclusively, or primarily and principally,
in the preservation of eggs by—
| Nos. 1 to 9 |
(a) a poultry farmer;
|
(b)an authority
constituted under a law of the Commonwealth, of a State or of a Territory of
the Commonwealth for the purpose of marketing eggs; or
|
(c) a person who grades and stores those eggs on behalf of an
authority referred to in paragraph (b) of this sub-item
|
“(6) Parts for goods
to which sub-item (5) of this item applies
| Nos. 1 to 9” |
5. Item
38, in paragraph (iii), after “sodium chloride,”, insert “cloudy ammonia,”
6. Item
41, in paragraph (ii), after “practitioners”, insert “, optometrists”
7. Omit
item 50a
8. Omit item 52, insert—
“52.—(1) Goods for use in, or in connexion
with, the production of printed matter to which an item in this Schedule,
other than item 39, 100 or 103, applies, namely:—
| Nos. 1 to 9 |
(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 connexion
with the production of goods of any of the kinds specified in paragraph (d),
(e), (f) or (g) of sub-item (1) of this item
| Nos. 1 to 9 |
“(3) Drawings, sketches, cartoons, paintings,
pictures, photographs, printed matter and combinations of any of those goods
for use in connexion with the production of goods of any of the kinds
specified in paragraph (e) or (g)of sub-item (1) of this item or of goods to which sub-item (2) of this
item applies
| Nos. 1 to 9 |
First Schedule—continued
9. Item
54, omit “Nos. 1 to 4 and 9”, insert “Nos. 1 to 9”
10. Item 74p,
omit “United States Educational Foundation in Australia”, insert “Australian-American
Educational Foundation”
11. Item
82, in sub-item (1), after “materials” last occurring), insert “, but not
including asphalt tiles, cork tiles, linoleum tiles, rubber tiles, vinyl tiles
or other similar floor tiles”
12. Item
83, omit sub-items (2) and (3), insert—
“(2) Goods being—
| Nos. 1 to 9 |
(a) plaster products;
|
(b) goods having structural uses similar to those of plaster or
plaster products; or
|
(c) boards, sheets and linings made of metal, wood, wood pulp,
asbestos or fibro-cement, or of bituminous or other compositions,
|
that are of a kind used exclusively or
principally in the construction and repair of, and wrought into or attached
to so as to form part of, buildings or other fixtures, but not including—
|
(d) asphalt tiles, cork tiles, linoleum tiles, rubber tiles, vinyl
tiles or other similar floor tiles; or
|
(e) cork, linoleum, rubber, vinyl or other similar floor coverings
|
“(3) Boards, sheets
and linings, n.e.i., to be used in the construction or repair of, and wrought
into or attached to so as to form part of, buildings or other fixtures, but
not including—
| Nos. 1 to 9” |
(a) asphalt tiles, cork tiles, linoleum tiles, rubber tiles, vinyl
tiles or other similar floor tiles; or
|
(b)cork, linoleum,
rubber, vinyl or other similar floor coverings
|
13. Item 85a,
omit from sub-item (2) “goods marketed primarily as paint thinners”, insert “goods
marketed primarily as thinners for goods to which sub-item (1) of this item
applies”
14. Item 86, omit from sub-item (1) “angles
(including slotted angles)”, insert “angles (including perforated angles),
channel (including perforated channel)”
15. Item 96, in paragraph (a) of sub-item (1), after “paper,”, insert “netting,”
16. Item 96, in paragraph (c) of sub-item (1), after “lashing”, insert “, rubber bands”
17. Omit item 107, insert—
“107.—(1) Exhibition copies of motion picture
films, including films to be exhibited by televising, but not including—
| Nos. 1 to 9 |
(a)exhibition copies of films for the
private, domestic or personal use of the person by or for whom they are
produced; or
|
(b)exhibition copies of films that are
to be screened or televised exclusively, or primarily and principally, for
advertising purposes
|
“(2) Goods for use, for business or
industrial purposes, in the production of motion picture films (other than
films for the private, domestic or personal use of the person by or for whom
they are produced), namely:—
| Nos. 1 to 9 |
(a)
unexposed cinematograph film;
|
(b)
cinematograph film that has been exposed but has not been developed;
|
(c)negatives, positives and reversals
produced on cinematograph film,
|
but
not including goods that, with or without further processing, are for use as
exhibition copies of motion picture films that are to be screened or
televised exclusively, or primarily and principally, for advertising purposes
|
(3) Imported goods consisting of films of a
scenic, tourist or travel nature produced or issued by or on behalf of a
governmental or travel authority, being goods to which paragraph 37.04.21, or
sub-item 37.07.1, in Part II. of the First Schedule to the Customs Tariff
applies
| Nos. 5 to 9 |
“(4) Copies made in Australia of films to
which sub-item (3) of this item applies
| Nos. 1 to 4 and 9 |
“(5) Sound recordings, being recordings
produced for use in conjunction with films to which sub-item (1) of this item
applies
| Nos. 1 to 9 |
First Schedule—continued
“(6) Motion picture
films that are free from duties of Customs, being films that have been
exposed outside Australia by amateur photographers, depict matters mainly of
interest to the photographer and his relatives and friends in Australia and
are not suitable to be screened for commercial purposes
| No. 5 |
“107a.—(1) Goods (other than road vehicles
of the kinds ordinarily used for the transport of persons or the delivery of
goods, or parts for those road vehicles) for use exclusively, or primarily
and principally, for business or industrial purposes, in the production of
motion picture films, namely:—
| Nos. 1 to 9 |
(a)cinematograph
cameras;
|
(b)apparatus and
materials for use—
|
(i) in reproducing or recording sound; or
|
(ii) in editing recordings of sound;
|
(c) apparatus and materials for use in developing, editing or
otherwise processing goods to which sub-item (2) of item 107 in this Schedule
applies
|
“(2) Parts and accessories for goods to which
sub-item (1) of this item applies
| Nos. 1 to 9” |
18. Omit item 114, insert—
“114.—(1) Goods
imported by passengers, being goods to which item 14, item 15 or item 16 in
Part I. of the Second Schedule to the Customs Tariff applies
| No. 5 |
“(2) Imported goods
(not being goods imported for sale or trade) consisting of the personal
baggage of a passenger, being—
| No. 5” |
(a) goods that accompany the passenger and to which section 41 of
the Customs Act 1901–1967 applies;
or
|
(b) goods that do not accompany the passenger but to which, if
they accompanied the passenger, that section would apply
|
19. Item 119, omit sub-item (2a), insert—
“(2a) Fork lift trucks for use
exclusively, or primarily and principally—
| Nos. 1 to 9” |
(a) on wharves;
|
(b) on ships; or
|
(c) partly on wharves and partly on ships,
|
in the handling of cargo for the purpose of
loading or unloading ships
|
20. Item 120, omit from sub-item (1) “or gloves”,
insert “, gloves or mittens”
21. Item 120, omit sub-item (3), insert—
“(3) Goods of a kind
used in repairing footwear for human wear, namely:—
| Nos. 1 to 9 |
(a)boot and shoe
uppers; straps;
|
(b) heels, heel blocks, heel lifts and top pieces, shanks and
soles:
|
(c) heel supports, boot and shoe protectors, plates and tips;
|
(d)nails, tacks, boot
rivets, wire and similar goods;
|
(e) sole leather and materials of a kind used exclusively or
principally for the soling or heeling of footwear;
|
(f) materials marketed for use in repairing footwear, namely:—
|
(i) adhesives, but
not including adhesives put up for sale for use for purposes that include
purposes other than the repair of footwear;
|
(ii) sewing thread:
|
(iii) sole paint and
waxes (but not including polishes, lacquers or other colouring compounds);
|
(g)boot and shoe repair
outfits consisting principally of goods to which this sub-item applies
|
“(3a) Heel grips, inner soles and
cushions, pads, liners, protectors and other fittings for footwear, but not
including fittings of a kind used exclusively or principally for the purposes
of sport or recreation
| Nos. 1 to 9” |
22. Item 120, omit sub-item (9)
23. Item 124, omit sub-item (4), insert—
“(4) Infants restraining harness...................................................................
| Nos. 1 to 9 |
“(5) Seats,
mattresses, pillows, cushions, covers, stands, and parts, for goods to which
this item applies
| Nos. 1 to 9” |
First Schedule—continued
24. After item 147, add—
“148.—(1) Cranes and winches
for use in the timber-getting industry in the hauling of log timber, being
cranes and winches for attachment to motor vehicles
| Nos. 1 to 9 |
“(2) Parts for, and
attachments for use in the operation of, goods to which sub-item (1) of this
item applies
| Nos. 1 to 9” |
SECOND
SCHEDULE Section
5.
Amendments of the
Second Schedule to the Principal Act
1. Item 7, omit “art candles, decorative
candles,”
2. Omit item 12, insert—
“12
| (1) Fountain pens,
ball-pointed pens, ball-pointed pencils, propelling pencils, clutch pencils
and stylographs (2) Parts and refills
for goods to which sub-item (1) of this item applies (3) Leads for
propelling pencils and clutch pencils” |
3. Item 18, omit sub-item (1), insert—
“(1) Articles made wholly or principally of fur skins, namely:—
(a)
clothing, including boas, boleros, cape stoles, capes, caps, chokers, coatees,
coats, collars, cravats, crossovers, ear muffs, foot muffs, hand muffs, hats,
jackets, jerkins, necklets, stoles, ties and wraps;
(b)
rugs (other than floor rugs or mats); and
(c)
fur trimmings”
4. Omit items 39, 40 and 41, insert—
“39
| Photographs, including— |
(a) negatives; (b) photographs wholly or partly coloured by hand; (c) stereoscopic views produced by means of photography; and (d) transparencies and film strips,
but not including, (e) copies of documents, drawings or plans; (f)goods to which item
52 in the First Schedule to this Act applies; or (g)negatives, positives
or reversals of motion pictures
|
“40
| Lantern slides, screen slides and television
slides” |
5. Omit item 47, insert—
“46
| Tape recorders, wire recorders, tape players,
tape decks and similar appliances, but not including video tape recorders,
office dictation machines or other tape recorders or wire recorders being
tape recorders or wire recorders designed primarily and principally for the
recording, or for the recording and reproduction, of speech |
“47
| Gramophones, phonographs, musical machines,
musical boxes and other goods incorporating musical movements” |
6. Item 49, at the end of the item, add “; sound
tape recordings, and sound wire recordings, of music or other material, being
recordings produced for sale or lease for use for purposes of entertainment or
the provision of background music”
7. Omit item 52, insert—
“52
| Accessories and parts (but not including
batteries, cathode ray tubes, recording tapes or recording wire) for goods to
which item 46, 47, 48 or 49 in this Schedule applies “ |
THIRD SCHEDULE Section
6.
Amendments
of the Third Schedule to the Principal Act
1. Item 1, omit “or pewter”
2. Item 1, omit from paragraph (j) “, basins and garbage cans”, insert “and
basins”
3. Item 1, after paragraph (j), insert—
“(ja) incinerators, garbage cans and stands and holders for garbage
sacks;”
4. Item 1, omit paragraph (p), insert—
“(p