SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) AMENDMENT ACT 1978
No. 107 of 1978
An Act to amend the Sales Tax
(Exemptions and Classifications) Act 1935, and for related purposes.
BE IT
ENACTED by the Queen, and the Senate and House of Representatives of the
Commonwealth of Australia, as follows:
Short title, &c.
1. (1)
This Act may be cited as the Sales Tax (Exemptions and Classifications)
Amendment Act 1978.
(2) The Sales Tax (Exemptions and Classifications)
Act 1935 is in this Act referred to as the Principal Act.
Commencement
2. This
Act shall be deemed to have come into operation on 26 May 1978.
3. The
Principal Act is amended by inserting after section 6ab the following section:
Sales tax not payable on proportion of value of
certain goods
“6ac.
Notwithstanding anything contained in any Sales Tax Assessment Act, where,
under by-laws made for the purposes of item 15 in Schedule 2 to the Customs
Tariff, a proportion only of the value of goods to which that item applies is
not liable to duties of Customs, sales tax is not payable on the equivalent
proportion of the amount that is the sale value of the goods under the Sales
Tax Assessment Act (No. 5)
1930.”.
First Schedule
4. (1)
The First Schedule to the Principal Act is amended—
(a) by inserting “in
this Schedule” after “item” in sub-paragraph (i) of paragraph (j) of the
definition of “aids to manufacture”;
(b) by inserting
after item 38 the following item:
“38a. Preparations—
(a) that are
put up and sold for use as substances to be applied to the skin for the
purpose of screening out solar ultra-violet rays; and
| Nos. 1 to 9”; |
(b) in respect
of which there is in force a certificate given for the purposes of this item
by the Director-General of Health, or by an officer appointed by him for the
purpose, that certifies that the preparations are preparations that provide
an acceptable level of protection from solar ultra-violet rays
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(c) by omitting
item 58 and substituting the following item:
“58.
Imported goods consisting of overseas travel literature and other printed
matter relating to overseas travel, being goods to which paragraph (d) of
item 35 in Schedule 2 to the Customs Tariff applies
| No. 5”; |
(d) by omitting
sub-item (2) of item 59 and substituting the following sub-item:
“(2) Imported
goods consisting of calendars, catalogues, price lists or other printed
matter, being goods to which paragraph (d) of item 35 in Schedule 2 to the Customs
Tariff applies, but not including calendars, catalogues, price lists or
printed matter designed to advertise the sale or hire of goods by, or the
services of, any person in Australia
| No. 5”; |
(e) by omitting
from item 69 “sub-item 49.11.2 in Part II of the First Schedule” and
substituting “item 22, or paragraph (c) of item 27, in Schedule 2 “;
(f) by omitting
from sub-item (3) of item 107 “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” and
substituting “films that wholly or mainly depict or describe, or depict and
describe, places outside Australia”;
(g) by omitting
sub-item (1) of item 114 and substituting the following sub-item:
“(1) Goods
imported by passengers or members of the crew of ships or aircraft, being
goods to which item 15 or 16 in Schedule 2 to the Customs Tariff applies, but
not including goods in respect of which, under by-laws made for the purposes
of item 15 in that Schedule, a proportion only of the value of those goods is
not liable to duties of Customs
| No. 5”; |
(h) by inserting
after sub-item (3) of item 114b
the following sub-item:
“(4) Imported goods to which item 11 in
Schedule 2 to the Customs Tariff applies, being—
(a) the
personal effects, furniture or household goods of members of the United
States Forces, or of members of the civilian component, or of dependants of
such members; or
| No. 5”; |
(b) motor
vehicles for use by members of the United States Forces or by members of the civilian
component
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(j) by inserting
after item 114b the following
item:
“114c.
Imported goods to which item 11 in Schedule 2 to the Customs Tariff applies,
being—
(a) the
personal effects, furniture or household goods of members of the Visiting Force
of Papua New Guinea, or of members of the civilian component, or of
dependants of such members; or
| No. 5”; |
(b) motor
vehicles for use by members of the Visiting Force of Papua New Guinea or by
members of the civilian component
|
For the purposes of this item, the
expressions “Visiting Force”, “civilian component” and “dependant” have the
same respective meanings as they have in the Agreement between Australia and
Papua New Guinea regarding the Status of Forces of each State in the
Territory of the other State signed on 26 January 1977
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(k) by omitting
item 145 and substituting the following item:
“145. Imported goods consisting of—
(a) goods the
value of which is insubstantial, being goods to which paragraph (a) or (b) of
item 35 in Schedule 2 to the Customs Tariff applies; or
| No. 5”; |
(b) samples of
negligible value, being goods to which paragraph (c) of item 35 in Schedule 2
to the Customs Tariff applies
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(m) by omitting
from paragraph (a) of sub-item (3) of item 68 and from items 69a and 69b
“the First Schedule” and substituting “Schedule 1”; and
(n) by omitting
from items 70, 111a and 116 “Part
I of the Second Schedule” (wherever occurring) and substituting “Schedule 2”.
(2) Where, on or after the day on which this Act is
deemed to have come into operation but before the day on which this Act
receives the Royal Assent, the Director-General of Health, or an officer
appointed by him for the purpose, has given a certificate purporting to be for
the purposes of item 38a in the
First Schedule to the Principal Act as amended by sub-section (1), the
certificate shall be, and shall be deemed to have been, as valid and effectual
as it would have been if this Act had received the Royal Assent on the day on
which the certificate was given.
Second Schedule
5.