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Sales Tax (Exemptions and Classifications) Act 1935
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C2004C00190
01 July 1993
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13 September 2006
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1 Short title [see Note 1]
2 Definitions
3 Interpretation
4 General administration of Act
5 Exemptions
5A Limitation on exemption from sales tax on imported goods for use by Trade Commissioners
5B Limitation on exemption from sales tax on excisable goods for use by Trade Commissioners
5C Limitation on exemption from sales tax on goods imported by passengers
6A Pre-fabricated buildings
6AA Goods incorporating tanks
6AB Goods incorporating solar panels etc.
6AC Sales tax not payable on proportion of value of certain goods
6AD Goods incorporating videotex equipment
6AE Sales tax not payable on proportion of value of certain motor vehicles for people with disabilities
6B Classification of goods
6C Sales tax on goods incorporating radios etc.
7 Regulations
The Schedules
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The First Schedule
1 Interpretation
2 Eligible computer equipment
3 Eligible business goods
4 Eligible primary production goods
5 Eligible mineral production goods
6 Eligible manufacturing goods
7 Eligible transport goods
8 Eligible engineering and technical design goods
9 Eligible storage, handling and dispatch goods
10 Eligible R&D goods
11 Eligible sea cargo handling goods
12 Eligible international air cargo handling goods
13 Mixed-use eligible business goods
14 Mixed-use eligible road vehicles
Second Schedule
Third Schedule
Fourth Schedule
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Fifth Schedule
Notes to the STYLEREF ShortT \* MERGEFORMAT Sales Tax (Exemptions and Classifications) Act 1935