CLASSIFICATIONS) ACT 1975
An Act relating to Sales Tax Exemptions and Classifications.
BE IT ENACTED by the Queen, the Senate and the House of Representatives of Australia, as follows:—
Short title and citation.
1. (1) This Act may be cited as the Sales Tax (Exemptions and Classifications) Act 1975.
(2) The Sales Tax (Exemptions and Classifications) Act 1935-1973, as amended by this Act, may be cited as the Sales Tax (Exemptions and Classifications) Act 1935-1975.
Commencement.
2. This Act shall be deemed to have come into operation on 29 January 1975.
Fourth Schedule.
3. After the Third Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1973 the following Schedule is added:—
FOURTH SCHEDULE Section 6b
Item No. | Specification of Goods. |
1. | Motor vehicles of a kind ordinarily used for commercial purposes, including prime movers and semi-trailers for attachment to prime movers, but not including— |
| (a) motor cycles, auto cycles or motor scooters; |
| (b) tractors; |
| (c) motor vehicles covered by an item in the Fifth Schedule to this Act; or |
| (d) motor vehicles to which, in the absence of this item, sub-item (1) of item 13 in the First Schedule to this Act would apply |