Sales Tax (Exemptions and Classifications) Amendment Act 1988 (Cth)

Sales Tax (Exemptions and Classifications) Amendment Act 1988

No. 89 of 1988

An Act to amend the Sales Tax (Exemptions and Classifications) Act 1935, and for related purposes

[Assented to 14 November 1988]

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 1988.

(2) In this Act, “Principal Act” means the Sales Tax (Exemptions and Classifications) Act 19351.

Commencement

2. (1) Subject to subsection (2), this Act shall be taken to have commenced at 8 o’clock in the evening, by standard time in the Australian Capital Territory, on 23 August 1988.

(2) The amendment relating to sub-item 36 (1) in the First Schedule to the Principal Act shall be taken to have commenced on 24 August 1988.

Amendments of Schedules to Principal Act

3. The First, Second and Third Schedules to the Principal Act are amended as set out in the Schedule to this Act.

Application of amendments

4. (1) Subject to subsection (2), the amendments made by this Act apply in relation to transactions, acts and operations effected or done in relation to goods after 8 o’clock in the evening, by standard time in the Australian Capital Territory, on 23 August 1988.

(2) The amendment relating to sub-item 36 (1) in the First Schedule to the Principal Act applies in relation to transactions, acts and operations effected or done in relation to goods after 23 August 1988.

SCHEDULE Section 3

amendment of schedules to principal act

PART I—AMENDMENT OF FIRST SCHEDULE

Subclause 1 (1) (definition of “confectionery”):

After paragraph (c), insert the following paragraph:

“(ca) goods known either as muesli bars or health food bars, and similar foodstuffs;”.

Item 23:

After paragraph (j), insert the following paragraph:

“(ja) mixes marketed exclusively or principally for use (other than household use) in the manufacture of thick-shakes or of similar goods;”.

Sub-item 26 (2):

Insert in paragraph (a) “, (j), (ja)” after “(h)”.

Sub-item 26 (4):

Insert in paragraph (c) “, (j), (ja)” after “(h)”.

After item 26:

Insert the following item:

“26aa. Beverages consisting wholly or principally of soy milk, but not including goods covered by item 4aa in the Third Schedule.”. Nos. 1 to 9

Sub-item 35a (4a):

Omit the sub-item, substitute the following sub-item:

“(4a) Sub-items (2), (3) and (4) do not include beverages which consist partly of:

(a) milk (including skim milk);

(b) milk powder (including skim milk powder);

(c) whey, whey powder and whey paste; or

(d) any combination of any of the foregoing.”.

Sub-item 36 (1):

Omit the sub-item.

SCHEDULE—continued

Sub-item 82 (1):

Before paragraph (a) insert the following paragraph:

“(aa) goods covered by item 14 or 14a in the Third Schedule;”.

Sub-item 84 (1):

Insert in paragraph (f) “, 14 or 14a” after “item 12”.

Sub-item 84 (2):

Insert “, 14 or 14a” after “item 12”.

Sub-item 91 (1):

Add at the end “, but not including:

(a) goods of a kind used to wrap up or secure goods for marketing, namely:

(i) wrapping material or bags consisting of paper, netting, flexible film or metallic foil, or of any combination of those materials;

(ii) single-faced corrugated fibreboard; and

(iii) twine, lashing, rubber bands and adhesive tape;

(b) strapping of a kind used to secure goods for marketing, and seals for use with that strapping;

(c) corner brackets for use with wire strapping of a kind used to secure goods for marketing; or

(d) goods covered by item 18 in the Third Schedule.”.

Sub-item 93 (1):

Add at the end “, but not including boxes, cases or crates covered by item 18 in the Third Schedule.”.

Item 96:

Omit the item.

After item 108:

Insert the following item:

“108a. Goods marketed exclusively or principally as food for aquatic or marine animals (including fish, oysters, crayfish, prawns and crabs) farmed for commercial purposes.”. Nos. 1 to 9

Sub-item 119a (1):

Omit the sub-item, substitute the following sub-item:

“(1) Aircraft other than:

(a) gliders (including motorised gliders); or

(b) hang gliders (including motorised hang gliders)”.

SCHEDULE—continued

PART II—AMENDMENT OF SECOND SCHEDULE

Items 19 to 30 (inclusive) and 39 to 42 (inclusive):

Omit the items.

PART III—AMENDMENT OF THIRD SCHEDULE

Item 4:

Insert “(ja),” after “(j),”.

After item 4a:

Insert the following item:

“4aa. Beverages consisting principally of soy milk, being beverages which contain any flavouring.”.

Item 13:

Omit the item.

After item 14:

Insert the following item:

“14a. Bathroom fittings and sanitary ware (and parts therefor, including chains, plugs and washers) of a kind installed in houses or other buildings so as to become fixtures therein, but not including:

(a) spa baths; or

(b) goods covered by item 14.”.

After item 17:

Insert the following item:

“18. Containers used or for use in marketing:

(a) biscuits manufactured in premises or vehicles in which the business of manufacturing biscuits is carried on exclusively or principally for the purpose of sale by retail directly from those premises or vehicles;

(b) ice-cream, ice-cream cakes, ice-creams, ice-cream substitutes, frozen confectionery (other than frozen yoghurt), flavoured iceblocks (whether or not marketed in a frozen state) or similar goods, being goods manufactured in premises or vehicles in which the business of manufacturing goods of that kind is carried on exclusively or principally for the purpose of sale by retail directly from those premises or vehicles; or

SCHEDULE—continued

(c) take-away beverages or foodstuffs (whether for consumption on the premises from which they are sold or elsewhere).”.

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 and 67, 1985; Nos. 28, 76 and 98, 1986; Nos. 42, 135 and 140, 1987; and No. 78, 1988.

[Minister’s second reading speech made in—

House of Representatives on 23 August 1988

Senate on 19 October 1988