Sales Tax (Exemptions and Classifications) Amendment Act 1984

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No. 81 of 1984

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

[Assented to 21 September 1984]

BE IT ENACTED by the Queen, and the Senate and the 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 1984.

(2) The Sales Tax (Exemptions and Classifications) Act 19351 is in this Act referred to as the Principal Act.

Commencement

2. (1) Sections 1 and 2 shall come into operation on the day on which this Act receives the Royal Assent.

(2) Sub-sections 4 (1) and 5 (3) shall be deemed to have come into operation on 8 May 1984.

(3) Section 3 and sub-sections 4 (2) and (3) and 5 (1) and (2) shall be deemed to have come into operation at the hour of 8 o’clock in the evening, by standard time in the Australian Capital Territory, on 21 August 1984.

(4) Sub-sections 4 (4) and 5 (4) shall be deemed to have come into operation on 22 August 1984.

Interpretation

3. Section 3 of the Principal Act is amended by adding at the end thereof the following sub-sections:

“(6) A reference in the First Schedule or Sixth Schedule to beer is a reference to any fermented liquor (whether or not the liquor contains sugars or glucose or another substance) that—

(a) is brewed from a mash (whether or not the mash contains malt); and

(b) contains hops (including any substance prepared from hops) or other bitters.

“(7) The volume of alcohol contained in goods shall, for the purposes of the First and Sixth Schedules, be taken to be the volume of ethyl alcohol that would be the volume of that alcohol if the alcohol were measured at a temperature of 20°C, and a calculation made for the purpose of ascertaining the volume of alcohol by reference to the specific gravity of alcohol shall be made on the basis that, at a temperature of 20°C and in vacuum, the specific gravity of alcohol in relation to water is 0.79067.”.

Amendments relating to Schedules to Principal Act

4. (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 as set out in Schedule 2 to this Act.

(3) After the Fifth Schedule to the Principal Act the Schedule set out in Schedule 3 to this Act is inserted.

(4) The First Schedule and the Third Schedule to the Principal Act are amended as set out in Schedule 4 to this Act.

Application of amendments

5. (1) The amendments of the Principal Act made by section 3 and sub-sections 4 (2) and (3) apply in relation to transactions, acts and operations effected or done in relation to goods at or after the commencement of this sub-section.

(2) Where—

(a) a person purchased or imported goods before the commencement of this sub-section;

(b) at the time (in this sub-section referred to as the “relevant time”) when the person purchased or imported the goods, the goods were covered by an item or sub-item in the first column of the First Schedule to the Principal Act;

(i) was a registered person at the relevant time, did not quote the person’s certificate in respect of the purchase or importation and was neither required nor permitted so to quote the person’s certificate;

(ii) was a registered person at the relevant time and did not quote the person’s certificate in respect of the purchase or importation, but was required or permitted so to quote the person’s certificate; or

(iii) was not a registered person at the relevant time and, if the person had been a registered person at the relevant time, would not have been required to quote the person’s certificate in respect of the purchase or importation;

(d) at or after the commencement of this sub-section, the person sells the goods by retail; and

(e) but for the amendments of the Principal Act made by sub-sections 4 (2) and (3), the goods would have been covered by such an item or sub-item at the time when the person so sells the goods,

then, notwithstanding anything contained in any Sales Tax Assessment Act, sales tax is not payable—

(f) in a case to which sub-paragraph (c) (i) or (iii) applies—upon a sale value of the goods arising under any Sales Tax Assessment Act in relation to the sale by retail; or

(g) in a case to which sub-paragraph (c) (ii) applies—upon so much of a sale value of the goods arising under any Sales Tax Assessment Act in relation to the sale by retail as exceeds the amount that, in the opinion of the Commissioner, would have been the fair market value of the goods if the person had sold the goods by wholesale at the time referred to in paragraph (e).

(3) The amendment of the Principal Act made by sub-section 4 (1) applies in relation to transactions, acts and operations effected or done in relation to goods after the commencement of this sub-section.

(4) The amendments of the Principal Act made by sub-section 4 (4) apply in relation to transactions, acts and operations effected or done in relation to goods after the commencement of this sub-section.

SCHEDULE 1 Sub-section 4 (1)

amendment of first schedule

Item 116 in the First Schedule is omitted and the following item is substituted:
“116. (1) Imported or re-imported goods the produce or manufacture of Australia (other than goods that have been repaired, altered or renovated outside Australia), being goods that would have been covered by an item or sub-item in this Schedule if those goods—		No. 5
(a) had been produced or manufactured in Australia; (b) had not been exported from Australia; and (c) had been purchased in Australia for use or consumption in Australia in circumstances that are the same as the circumstances in which the goods are to be used or consumed after their importation or re-importation, as the case may be
(2) Imported or re-imported goods (other than goods that have been repaired, altered or renovated outside Australia), upon the sale value of which sales tax became payable before their importation or re-importation, as the case may be, being sales tax all of which the Commissioner is satisfied has been paid and not refunded		No. 5”.

SCHEDULE 2 Sub-section 4 (2)

amendments of first schedule

1. Item 36 in the First Schedule is amended—
(a) by omitting sub-items (1) and (2) and substituting the following sub-items:
“(1) Beer that contains more than 1.15% by volume of alcohol	Nos. 1 to 4 and 9
“(2) Cider other than cider that contains more than 1.15% by volume of alcohol	Nos. 1 to 4 and 9”; and
(b) by omitting sub-item (4) and substituting the following sub-items:
“(4) Wine other than wine that contains more than 1.15% by volume of alcohol	Nos. 1 to 4 and 9
“(5) Mead, perry, sake and other similar fermented beverages, and beverages similar to cider or wine, but not including— (a) beverages that contain more than 1.15% by volume of alcohol; (b) beer; (c) spirits, liqueurs or spirituous liquors; or (d) beverages containing— (i) beer; or (ii) spirits (other than spirits for fortifying wine or other beverages), liqueurs or spirituous liquors	Nos. 1 to 9”.
2. After item 65 in the First Schedule the following item is inserted:
“65a. Wine for use in church services		Nos. 1 to 9”.

SCHEDULE 3 Sub-section 4(3)

new schedule to be inserted in principal act

“SIXTH SCHEDULE Section 6b

Item No.	Specification of Goods
1.	Cider, mead, perry, sake, wine and other similar fermented alcoholic beverages, but not including—
	(a) beverages that contain not more than 1.15% by volume of alcohol; (b) beer; (c) spirits, liqueurs or spirituous liquors; or (d) beverages containing—
	(i) beer; or (ii) spirits (other than spirits for fortifying wine or other beverages), liqueurs or spirituous liquors”.

SCHEDULE 4 Sub-section 4 (4)

PART I—AMENDMENTS OF FIRST SCHEDULE

1. After item 106 in the First Schedule the following item is inserted: “107. 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.
2. Item 107a in the First Schedule is amended by omitting from paragraph (1) (c) “sub-item (2) of item 6 in the Third Schedule” and substituting “item 107”.

PART II—AMENDMENT OF THIRD SCHEDULE

3. Item 6 in the Third Schedule is amended by omitting sub-item (2).

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; and Nos. 63, 84 and 136, 1983.

Overview

The Sales Tax (Exemptions and Classifications) Amendment Act 1984 was enacted by the Parliament of the Commonwealth of Australia to amend the Sales Tax (Exemptions and Classifications) Act 1935. This Act introduced various changes to the tax exemptions and classifications, primarily focusing on clarifying definitions and adjusting the scope of certain goods subject to sales tax. The enactment aimed to provide a more precise framework for the application of sales tax, ensuring that the tax burden is fairly distributed and that the legislative intent is clearly articulated. This legislative amendment responds to the need for a more streamlined and understandable tax system, particularly concerning the classification and taxation of fermented beverages and goods used in the film industry. The Act's policy objective is to enhance the clarity and effectiveness of the sales tax system by refining the categories of goods subject to tax and updating the definitions to reflect current practices and standards.

Scope and Application

The Sales Tax (Exemptions and Classifications) Amendment Act 1984 amends the Sales Tax (Exemptions and Classifications) Act 1935 by modifying the classifications and exemptions of goods subject to sales tax. This Act applies to all transactions and operations concerning the sale of goods within Australia, including the Australian Capital Territory, and those goods imported or re-imported into Australia. It provides specific definitions and clarifications, such as the volume of alcohol in fermented beverages and the definition of beer, to ensure consistent application of sales tax regulations. The amendments are applicable to transactions occurring after certain specified commencement dates, and certain provisions offer relief for sales tax in specific circumstances, such as the sale of goods by retail where sales tax was previously payable on their importation or purchase. The Act also introduces new items into the schedules, such as goods used in the production of motion picture films and wine for use in church services, which are now exempt from sales tax. The Act allows for further regulation through subordinate instruments, although the primary focus is on amending existing classifications and exemptions within the principal Act.

Key Provisions

The Sales Tax (Exemptions and Classifications) Amendment Act 1984 (section 1) amends the Sales Tax (Exemptions and Classifications) Act 1935 (referred to as the Principal Act) to update and clarify certain provisions relating to sales tax exemptions and classifications. The Act introduces amendments to the First and Third Schedules of the Principal Act and introduces a new Sixth Schedule (section 4). The amendments relate to the definition of beer (section 3(6)), the measurement of alcohol volume (section 3(7)), and the classification of various alcoholic beverages and goods (Schedules 1-4). Under the amended Principal Act, parties and entities governed by the Act must adhere to the updated definitions and classifications set forth in the amended Schedules. Specifically, they must correctly identify and classify goods according to the new definitions and thresholds for alcohol content in beverages. Businesses that purchased or imported goods before the commencement of certain sections of the Act may be exempt from sales tax under specific conditions, such as not being required to quote a certificate at the time of purchase or importation (section 5(2)). Additionally, the Act imposes requirements for the measurement of alcohol volume in goods, stipulating that calculations should be based on a specific gravity of alcohol at 20°C (section 3(7)). Failure to comply with the provisions of the amended Principal Act may result in penalties. The Act does not explicitly state the penalties for non-compliance, but it is likely that breaches would be subject to the penalties outlined in the Sales Tax Assessment Acts. These penalties may include fines, interest on unpaid taxes, and potential legal action to recover the owed taxes. The specific penalties would depend on the nature and severity of the breach, as well as any applicable provisions in the Sales Tax Assessment Acts.

Area of Law: Taxation Law
Instrument: Act
Concepts: Definitions & Interpretation; Commencement Provisions; Reporting & Disclosure Obligations

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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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