Sales Tax
(Exemptions and Classifications) Amendment Act 1987
No.
135 of 1987
An
Act to amend the Sales Tax (Exemptions
and Classifications) Act 1935, and for related purposes
[Assented to 18 December 1987]
BE IT ENACTED by the Queen, and the
Senate and the House of Representatives of the Commonwealth of Australia, as
follows:
Short
title etc.
1. (1) This Act may be cited as the Sales Tax (Exemptions and
Classifications) Amendment Act 1987.
(2) The Sales Tax (Exemptions and Classifications) Act 19351is in this Act referred to as the
Principal Act.
Commencement
2. (1) Subject to this section, this Act shall come into operation on
the day on which it receives the Royal Assent.
(2) Subsections 3 (1) and 4 (1)
shall be deemed to have come into operation on 1 July 1987.
(3) Subsections 3 (4) and 4
(4) shall come into operation on a day to be fixed by Proclamation.
(4) Subsections 3 (5) and 4
(5) shall come into operation on the day on which the Customs Tariff Act 1987 comes into operation.
Amendments
of First Schedule to Principal Act
3. (1) The First Schedule to the Principal Act is amended as set out
in Schedule 1 to this Act.
(2) The First Schedule to
the Principal Act is amended:
(a)
by omitting from item 73 “personal or”;
(b)
by omitting from subparagraph 73 (iii) “a member of the staff of the
Governor-General or of the Governor of a State (if the member is not an
Australian citizen) or”;
(c)
by omitting from item 73a “personal
or”; and
(d)
by omitting from subparagraph 73a (iii)
“a member of the staff of the Governor-General or of the Governor of a State
(if the member is not an Australian citizen) or”.
(3) The First Schedule to
the Principal Act is amended as set out in Schedule 2 to this Act.
(4) The First Schedule to
the Principal Act is amended as set out in Schedule 3 to this Act.
(5) The First Schedule to
the Principal Act is amended as set out in Schedule 4 to this Act.
Application
of amendments
4. (1) The amendment of the First Schedule to the Principal Act made
by subsection 3 (1) applies, and shall be deemed to have applied, in relation
to transactions, acts and operations effected or done in relation to goods on
or after 1 July 1987.
(2) The amendments of the
First Schedule to the Principal Act made by subsection 3 (2) apply in relation
to transactions, acts and operations effected or done in relation to goods at
any time after the commencement of this subsection.
(3) The amendment of the
First Schedule to the Principal Act made by subsection 3 (3) applies, and shall
be deemed to have applied, in relation to transactions, acts and operations
effected or done in relation to goods at any time whether before or after the
commencement of this subsection.
(4) The amendment of the
First Schedule to the Principal Act made by subsection 3 (4) applies in
relation to transactions, acts and operations
effected
or done in relation to goods at any time after the commencement of this
subsection.
(5) The amendments of the
First Schedule to the Principal Act made by subsection 3 (5) apply in relation
to transactions, acts and operations effected or done in relation to goods at
any time after the commencement of this subsection.
—————
SCHEDULE 1 Subsection 3 (1)
AMENDMENT OF FIRST SCHEDULE
After item 72a in the First Schedule, the following item is inserted: | Nos.
1 to 9”. |
“72b. (1)
Printed matter, not more than 25% of which consists of commercial
advertising, for distribution:
|
(a) free of
charge;
|
(b) for the
purpose of promoting visits to a foreign country; and
|
(c) either:
|
(i) by or on
behalf of a national tourist organisation established or accredited by the
government of that country; or
|
(ii) by a person
or body appointed as a representative of such an organisation;
|
and being any of the following:
|
(d) books;
|
(e) folders;
|
(f) guides;
|
(g) magazines;
|
(h) pamphlets;
|
(j) unframed
photographs;
|
(k) unframed
photographic enlargements;
|
(m) framed or
unframed posters;
|
(n) printed
window transparencies;
|
(p) illustrated
calendars;
|
(q) illustrated
or unillustrated maps;
|
(r) timetables
for transport services other than transport services within Australia;
|
(s) lists, and
yearbooks, published or sponsored by the organisation, of hotels, or other
places of accommodation, situated outside Australia
|
“(2) Goods for use (and not for sale or
distribution):
|
(a) principally
for the purpose of promoting visits to a foreign country; and
|
(b) either:
|
(i) by or on
behalf of a national tourist organisation established or accredited by the
government of that country; or
|
(ii) by a person
or body appointed as a representative of such an organisation;
|
and being any of the following:
|
and being any of the following:
|
(c) documents
for reference purposes containing information about museums, universities,
spas or other institutions;
|
(d) yearbooks,
telephone and telex directories, lists of hotels, or other places of
accommodation, situated outside Australia, and catalogues of fairs;
|
(e) samples, or
specimens, of negligible value of national handicrafts;
|
SCHEDULE 1—continued
(f) samples or
specimens of:
|
(i) articles of
national costume; or
|
(ii) cultural
items (other than national handicrafts);
|
(g) flags of
that country;
|
(h) pictures,
paintings, drawings, framed photographs and photographic enlargements,
engravings and lithographs;
|
(j) sculptures,
tapestries, and other similar works of art;
|
(k) artbooks;
|
(m) dioramas,
scale models, lantern slides, photographic negatives and printing blocks;
|
(n) show-cases,
stands and similar articles for use in displaying material, including
electrical and mechanical equipment for operating a display of material;
|
(p)
documentaries (whether recorded on cinematograph film, video tape or video
disc), audio tape recordings, records, audio discs, and similar goods, for
use in exhibitions, displays or performances to which members of the public
are admitted free of charge, being goods that:
|
(i) are not of a
kind that are on sale in Australia to the general public; and
|
(ii) consist
principally of matter other than commercial advertising matter
|
In this item, ‘Australia’ includes the external
Territories
|
—————
SCHEDULE 2 Subsection 3 (3)
AMENDMENT
OF FIRST SCHEDULE
After item 104 in the First Schedule,
the following item is inserted: |
“105. Each ultra
high frequency television transmitter in respect of which the Secretary to
the Department of Transport and Communications, or a person authorised by the
Secretary for the purposes of this item, has certified that he or she is
satisfied that the relevant goods are: | Nos.
1 to 9” |
(a) to be used, or to be
installed ready for use, at a particular time after 30 April 1987 and before
1 January 1993 for the purpose of the transmission to the general public of
television programs by a person:
|
(i) as
authorised by a licence warrant granted in respect of a non-metropolitan new
system licence; or
|
(ii) as
authorised under an old system licence, being:
|
(a) a non-metropolitan commercial television
station licence; or
|
SCHEDULE 2—continued
(b) a commercial television translator
station licence the television programs transmitted by which are programs of
a television station having a licence of the kind referred to in
sub-subparagraph (a); and
(b) not
to be used to replace an ultra high frequency transmitter that: (i)
was used by that person for the purpose of the transmission to the general
public of television programs before the time when the relevant goods are
first used for that purpose; (ii)
is authorised to be used for that purpose by the person after that time; and (iii)
is either: (a) not intended to be used by the
person for that purpose after that time; or (b) intended to be used by the person
for that purpose after that time but otherwise than under an authority of any
of the kinds referred to in subparagraph (a) (i) or (ii)
In this item: ‘commercial
television translator station licence’ has the same meaning as in the Broadcasting Act 1942 as in force
immediately before the commencement of the Broadcasting and Television Amendment Act 1985; ‘metropolitan
commercial television station licence’ means a licence for a commercial
television station whose service area includes the General Post Office of the
capital city of a State other than Tasmania; ‘metropolitan
new system licence’ means a new system licence whose service area includes
the General Post Office of the capital city of a State other than Tasmania; ‘non-metropolitan
commercial television station licence’ means a licence for a commercial
television station that is not a metropolitan commercial television station
licence; ‘non-metropolitan
new system licence’ means a new system licence that is not a metropolitan new
system licence; ‘radio
transmission’ has the same meaning as in the Radiocommunications Act 1983; ‘transmitter’
means any thing designed or intended for use for the purpose of radio
transmission, 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, such a thing for the purposes of that use; ‘ultra
high frequency television transmitter’ means a transmitter for use in
broadcasting television programs by the transmission or emission of
electromagnetic energy of frequencies in the range of 520 megahertz to 820
megahertz
A reference in
this item to a particular purpose includes a reference to purposes that
include that purpose |
SCHEDULE 2—continued
An expression
used in this item and in subsection 96 (1) of the Broadcasting and Television Amendment Act 1985 has the same
meaning in this item as in that subsection |
SCHEDULE 3 Subsection
3 (4)
AMENDMENT
OF FIRST SCHEDULE
After item 114c in the First Schedule, the following
item is inserted: |
“114d. Imported goods to which item 11 in
Part I of Schedule 4 to the Customs
Tariff Act 1982 applies, being: | No. 5”. |
(a) the
personal effects, furniture or household goods of members of a Singapore
force, or of members of the civilian component, or of dependants of such
members; or
|
(b)
motor vehicles for use by members of a Singapore force, or by members of the
civilian component, or of dependants of such members
|
For the
purposes of this item, the expressions ‘Singapore force’, ‘civilian component’
and ‘dependant’ have the same respective meanings as they have in the
agreement between Australia and Singapore concerning the status of Singapore
forces in Australia |
SCHEDULE 4 Subsection
3 (5)
AMENDMENTS OF FIRST SCHEDULE
1.
Item 59 in the First Schedule is amended by omitting from sub-item (2) “paragraph
(d) of item 35 in Part I of Schedule 4” and substituting “paragraph (d) of item
32 in Part II of Schedule 4”.
2.
Item 68 in the First Schedule is amended:
(a) by omitting
from paragraph (3) (a) “item 99.01” and substituting “heading 9701.”;
(b) by omitting
from paragraph (3) (b) “item 99.02” and substituting “heading 9702.”; and
(c) by omitting
from paragraph (3) (c) “item 99.03” and substituting “heading 9703.”
3. Item 111a in the First Schedule is amended by
omitting “item 34 in Part I of Schedule 4” and substituting “item 21 in Part II
of Schedule 4”.
4. Item 114 in
the First Schedule is amended by omitting from paragraphs (1) (c) and (1) (d) “or
16”.
5. Item 114b in the First Schedule is amended by
omitting from sub-item (4) “item 11 in Part I of Schedule 4” and substituting “item
8 in Part I of Schedule 4”.
6. Item 114c in the First Schedule is amended by
omitting “item 11 in Part I of Schedule 4” and substituting “item 8 in Part I
of Schedule 4”.
SCHEDULE 4—continued
7. Item 145 in
the First Schedule is amended:
(a) by omitting
from paragraph (a) “paragraph (a) or (b) of item 35 in Part I of Schedule 4”
and substituting “paragraph (a) or (b) of item 32 in Part II of Schedule 4”;
and
(b) by omitting
from paragraph (b) “item 35 in Part I of Schedule 4” and substituting “item 32
in Part II of Schedule 4”.
NOTE
1. No. 60, 1935,
as amended. For previous amendments, see No. 41, 1936; No. 78, 1938; No. 32,
1939; Nos. 29 and 76, 1940; No. 32, 1941; No. 6, 1942; Nos. 35 and 44, 1943;
No. 31, 1944; No. 36, 1945; Nos. 12 and 67, 1946; No. 65, 1947; No. 42, 1948;
No. 54, 1949; No. 37, 1950; No. 42, 1951; No. 44, 1952; No. 53, 1953; No. 45,
1954; No. 5, 1956; No. 71, 1957; Nos. 17 and 92, 1959; Nos. 65 and 88, 1960;
Nos. 1 and 76, 1961; No. 4, 1962; No. 44, 1963; No. 30, 1965; Nos. 26 and 62,
1966; Nos. 21, 29 and 80, 1967; No. 78, 1970; Nos. 67 and 87, 1972; Nos. 17,
181 and 216, 1973; No. 24, 1975; No. 175, 1976; No. 107, 1978; Nos. 3, 94 and
157, 1979; No. 142, 1981; Nos. 64, 93 and 115, 1982; Nos. 63, 84 and 136, 1983;
Nos. 81, 123 and 165, 1984; Nos. 65, 67, 145 and 178, 1985; No. 28, 1986; and
Nos. 42 and 76, 1987.
[Minister’s
second reading speech made in—
House
of Representatives on 23 September 1987
Senate
on 23 October 1987