Sales Tax (Exemptions and Classifications) Amendment Act (No. 2) 1979

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

BE IT ENACTED by the Queen, and the Senate and 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 (No. 2) 1979.

(2) The Sales Tax (Exemptions and Classifications) Act 1935 is in this Act referred to as the Principal Act.

Commencement

2. This Act shall be deemed to have come into operation on 25 May 1979.

3. After section 6b of the Principal Act the following section is inserted:

Sales tax on goods incorporating radios, &c.

“6c. (1) For the purposes of any Act imposing sales tax upon goods, item 49 in the Second Schedule applies in respect of goods referred to in that item if, and only if, the relevant amount in relation to those goods exceeds 50% of the sale value of the goods under the Sales Tax Assessment Act that relates to the imposition, assessment and collection of sales tax imposed by that first-mentioned Act.

“(2) The amount that is the relevant amount in relation to goods referred to in item 49 in the Second Schedule is the amount that would have been the sale value, under the appropriate Sales Tax Assessment Act, of the component of those goods which enables, or the components of those goods which enable, the goods to be used as referred to in that item if the transaction, act or operation in relation to which the sale value of the goods arose had been a transaction, act or operation in relation only to that component or those components.”.

Second Schedule

4. The Second Schedule to the Principal Act is amended by omitting items 46, 47, 48, 49 and 52 and substituting the following items:

“43	Musical boxes and other goods incorporating musical movements
“44	Appliances of a kind used primarily or principally—
	(a) for the purpose of reproducing sound (whether in the form of music or in any other form) from records, tapes or wires;

	(b) for the purpose of recording sound (whether in the form of music or in any other form) on tapes or wires; or
	(c) for a purpose or purposes referred to in paragraph (a) and for a purpose or purposes referred to in paragraph (b),
	including, but without limiting the generality of the foregoing, appliances known as tape recorders, wire recorders, tape players or record players, but not including video tape recorders or office dictation machines and other appliances of a kind used primarily and principally for the recording, or the recording and reproduction, of speech
“45	Appliances of a kind used primarily or principally—
	(a) for the purpose of receiving radio programs; or
	(b) for the purpose of receiving television programs,
	including, but without limiting the generality of the foregoing, radio receivers, television receivers and appliances known as clock radios, but not including radio receivers for use in the conduct of public commercial telecommunication services by an authority constituted by or under a law of the Commonwealth or of a State or Territory
“46	(1) Records for record players
	(2) Sound recordings on tapes or wires, being recordings produced for sale or lease for use for purposes of entertainment or the provision of background music
	(3) Protective envelopes, stands, cabinets and other goods of a kind sold for use for the storage of records referred to in sub-item (1), sound recordings referred to in sub-item (2) or records referred to in sub-item (1) and sound recordings referred to in sub-item (2)
“47	Appliances of a kind used primarily or principally for any 2 or more purposes specified in paragraphs (a) and (b) of item 44 and paragraphs (a) and (b) of item 45
“48	Appliances or other goods of a kind used as components of or auxiliaries to—
	(a) appliances of any of the kinds to which item 44, 45 or 47 applies; or
	(b) systems of a kind used primarily or principally for any purpose, or for any 2 or more purposes, specified in paragraphs (a) and (b) of item 44 and paragraphs (a) and (b) of item 45,
	including, but without limiting the generality of the foregoing, goods known as tape decks, radio tuner-amplifiers, radio tuners, pre-amplifiers, equalisers, power amplifiers, demodulators, turntables, tone-arms, cartridges, styli, microphones, speakers or headphones
“49	Goods that include or contain any component or components which, either alone or in conjunction with other goods, enables or enable the goods to be used for any purpose, or for any 2 or more purposes, specified in paragraphs (a) and (b) of item 44 and paragraphs (a) and (b) of item 45, but not including radio transceivers or appliances of any kinds to which item 44, 45 or 47 applies
“50	Accessories and parts (but not including batteries, cathode ray tubes, recording tapes or recording wires) for goods to which item 43, 44, 45, 46, 47, 48 or 49 applies.”.