Sales Tax (Exemptions and Classifications) Act 1944

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SALES TAX (EXEMPTIONS AND CLASSIFICATIONS).

No. 31 of 1944.

An Act to amend the Sales Tax (Exemptions and Classifications) Act 1935-1943.

[Assented to 6th October, 1944.]

BE it enacted by the King’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 1944.

(2.) The Sales Tax (Exemptions and Classifications) Act 1935-1943, as amended by this Act, may be cited as the Sales Tax (Exemptions and Classifications) Act 1935-1944.

Commencement.

2. This Act shall be deemed to have come into operation on the eighth day of September, One thousand nine hundred and forty-four.

Amendments of First Schedule.

3. The First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1943 is amended—

(a) by inserting after item 13 the following heading and item:—

“DIVISION II.—IRRIGATION, WATER SUPPLY, DRAINAGE AND SEWERAGE EQUIPMENT.

18.—(1) Piping or tubing made principally of metal, wood, stoneware, earthenware, concrete, reinforced concrete, reinforced cement, fibro-cement, asbestos-cement, blue metal or other stone, bitumen, pitch, tar or of combinations of any two or more of those materials; channelling and guttering

Nos. 1 to 9

(2) Fittings (and parts therefor) for goods covered by sub-item (1) of this item, including taps, cocks, valves, faucets, inspection boxes and doors, clear outs, floor wastes, grates, gullies, traps, symphonic connexions, pipe heads, shoes, stop blocks, meters and meter covers, hydrants and hydrant covers, hydrant pit frames and covers, valve covers, valve pit frames and covers, and air valve frames and covers, but not including baths, indoor basins and sinks, troughs, cisterns, pans, or other similar fittings for installation in, or in connexion with, houses or other buildings

(3) Materials for use as integral parts in the construction or repair in situ of—

(a) piping or tubing of the kinds described in sub-item (1) of this item; or

(b) channelling or guttering,

including manholes and inspection shafts used in connexion therewith

Nos. 1 to 9”;

(b) by omitting item 19a;

(d) by adding at the end of item 75 the following sub-item:—

“(2) Tools, implements, apparatus and parts therefor and materials for use exclusively for the purposes of technical instruction in woodwork, metal work or any other manual trade course by a school not carried on for the profit of an individual

Nos. 1 to 9”;

and

(e) by inserting after Division XI. the following Division:—

“DIVISION XII.—BUILDING MATERIALS.

82.—(1) Bricks, blocks, shapes, tiles, sections, slabs, and other structural or architectural building units, whether made of burnt clay, marble, granite, stone, cement, concrete, magnesite, cinder-cement, asbestos-cement, fibro-cement, coke-breeze, terra cotta, gypsum, terrazzo, or of any other materials or mixtures of materials (2) Stone, including synthetic stone, crushed metals, crushed bricks, furnace slag (crushed or uncrushed), screenings, toppings and dust (3) Fireclay, refractory cement, plastic refractory cement, mortar, and other agents for bonding or setting any of the goods specified in sub-item (1) of this item	Nos. 1 to 9

83.—(1) Plaster......................................... (2) Goods being— (a) plaster products;...................................... (b) goods having structural uses similar to those of plaster and plaster products; or (c) boards, sheets and linings made of metal, wood, wood pulp, asbestos or fibro-cement, or of bituminous or other compositions, which 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 linoleum, rubber, cork 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 linoleum, rubber, cork or other similar floor coverings	Nos. 1 to 9

84. Metal rods, bars, wire, sheets, mesh and lathing, and fabricated units composed of any such articles (and attachments therefor), for use in reinforcing or keying concrete, brickwork, plaster, stucco or other similar work in buildings or other fixtures, but not including girders or fabricated metal units for constructional work of the kind for which girders are ordinarily used	Nos. 1 to 9

85. Roofing materials, viz.:— (1) Tiles, slates and shingles................................. (2) Fibro-cement, asbestos-cement, metal and other sheets for roofings (3) Asphalt mineral or bituminous roll roofings and asbestos roofing felt (4) Mastic asphalt and other asphalt mineral or bituminous mixtures or compositions of a kind used for roofings	Nos. 1 to 9

(5) Materials for use as integral parts of roofings made or mixed in situ (but not including nails, screws, washers, bolts, nuts, clips or other similar materials, or paints or similar waterproofing materials or caulking compounds) (6) Ridging, flashing, finials, vanes, gable rolls, barge boards and similar roofing accessories (7) Skylights, glazed or unglazed.............................	Nos. 1 to 9

86.—(1) Sheet iron and sheet steel, flat or corrugated, galvanized or black, of gauge 10 or lighter (Birmingham gauge) (2) Sheets, strip and circles, of copper or muntz metal, gauge 10 or lighter (Birmingham gauge) (3) Lead sheets........................................	Nos. 1 to 9

87.—(1) Compositions for application in a plastic condition so as to form the flooring of buildings, and materials for use in the construction in situ of flooring so formed and wrought into, so as to form part of, that flooring (2) Dampcourse, and materials for use as, or in the construction of, dampcourse in buildings	Nos. 1 to 9

88.—(1) Wall, roof or ceiling ventilators, but not including forced draught ventilating or air-conditioning systems (2) Wall ties..........................................	Nos. 1 to 9

89.—(1) Concrete...................................... (2) Cement........................................... (3) Lime.............................................	Nos. 1 to 9
89a. Bitumen, bituminous emulsions and tar.....................	Nos. 1 to 9
89b.—(1) Glass, being sheet glass (plain or corrugated), plate glass, figured rolled glass, cast glass, bent glass, structural glass, anti-actinic glass, vita glass, safety glass, fire-resisting glass, and other similar glass (2) Leadlights, brasslights, copperlights and zinclights, and other lights panels or squares having similar uses and made principally of glass and metal; wired glass (3) Pavement lights and stallboard lights including frames and glass lenses or prisms for the construction in situ of pavement lights or stallboard lights	Nos. 1 to 9

90. Timber, including— (a) timber (not being joinery or turnery) which has been mortised, tenoned, bevelled, chamfered, checked, bored, trimmed or shaped at an end or ends, or cut into lengths; (b) floorings, linings, mouldings, weatherboards, parquet blocks, plywood, veneers and sawdust; and (c) joinery and turnery of a kind used in the construction or repair of, and wrought into or attached to, so as to form part of, buildings or other fixtures	Nos. 1 to 9”.

Overview

The Sales Tax (Exemptions and Classifications) Act 1944, enacted by the Parliament of Australia, serves as an amendment to the Sales Tax (Exemptions and Classifications) Act 1935-1943, aiming to provide further exemptions and classifications for certain goods and services under the sales tax regime. The Act was designed to respond to the evolving needs of the economy during wartime, ensuring that essential items and materials necessary for infrastructure and construction were not subject to sales tax, thus facilitating economic stability and efficiency in these critical sectors. By amending the First Schedule, the Act specifically introduces new categories of exempt items, including irrigation and water supply equipment, building materials, and tools for technical instruction, thereby broadening the scope of items exempt from sales tax. The legislative intent, as implied by the amendments, is to support the war effort and post-war reconstruction by exempting certain goods and materials from sales tax, thereby reducing the financial burden on industries and consumers involved in the construction and maintenance of essential infrastructure. This Act is a demonstration of the government’s policy to strategically exempt certain critical sectors from sales tax to ensure economic resilience and facilitate necessary developments during and after the war.

Scope and Application

The Sales Tax (Exemptions and Classifications) Act 1944, as amended, applies to various entities and industries within the Commonwealth of Australia, aiming to classify and exempt certain goods and services from sales tax. This legislation amends the Sales Tax (Exemptions and Classifications) Act 1935-1943 by introducing new classifications and exemptions, particularly focusing on irrigation, water supply, drainage, sewerage equipment, and building materials. The Act delineates specific items and materials, such as piping, fittings, and various construction materials, that are subject to these exemptions. The Act’s jurisdictional reach is national, operating under the purview of the Commonwealth of Australia. However, certain exclusions apply, such as goods and services that are not directly related to the specified classifications or are intended for profit-driven individual operations. The Act also allows for further detail and application through subordinate instruments, thereby extending or restricting its scope as necessary.

Key Provisions

The Sales Tax (Exemptions and Classifications) Act 1944 primarily focuses on amending the Sales Tax (Exemptions and Classifications) Act 1935-1943 by adding new categories of exempt goods and services. Section 3 details these amendments, which include the addition of new items in the First Schedule to the Act, specifically pertaining to irrigation, water supply, drainage, sewerage equipment, and building materials. For instance, Section 3(a) introduces a new Division II, focusing on irrigation, water supply, drainage, and sewerage equipment, detailing various materials and fittings that are now exempt from sales tax. Section 3(e) introduces a new Division XII, which encompasses various building materials and components that are similarly exempt from sales tax. The Act imposes specific obligations on businesses and entities that deal in the goods and services outlined in the amended First Schedule. These entities must ensure that the goods and services they provide are correctly classified and exempt from sales tax, as specified by the Act. For example, businesses dealing in building materials must verify that their products fall under the exemptions provided in Division XII. Failure to correctly classify and exempt these goods could result in non-compliance with the Act. For breaches of the provisions set out in the Act, there are potential civil and criminal consequences. Although the Act does not explicitly state the penalties for non-compliance, under Australian law, non-compliance with tax legislation can lead to significant fines and other legal repercussions. The severity of penalties can vary depending on the nature and extent of the breach, and in severe cases, criminal charges may be pursued against individuals or entities responsible for the breach. It is essential for businesses to understand and adhere to the requirements of the Sales Tax (Exemptions and Classifications) Act 1944 to avoid any legal ramifications.

Area of Law: Taxation Law
Instrument: Act
Concepts: Commencement Provisions; Definitions & Interpretation; Amendments & Repeals; Exemptions & Exclusions

Interactions

Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.

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