Sales Tax (Exemptions and Classifications) Amendment Act (No. 3) 1979

No. 157 of 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. 3) 1979.

(2) The Sales Tax (Exemptions and Classifications) Act 19352 is in this Act referred to as the Principal Act.

Commencement

2. (1) Subject to this section, this Act shall come into operation on the day on which it receives the Royal Assent.

(2) Paragraph 3(q) and section 4 shall be deemed to have come into operation on 28 June 1979.

(3) Paragraphs 3(a), (b), (c), (d), (e), (f), (o) and (p) shall be deemed to have come into operation on 22 August 1979.

First Schedule

3. The First Schedule to the Principal Act is amended—

(a) by inserting in the heading of Division VII “MEDICAL AND” after “AND”;

(b) by omitting sub-item (4) of item 42;

“(17) Wigs and hair-pieces for use by a person in respect of whom a legally qualified medical practitioner has certified that the use of a wig or hair-piece is necessitated by the loss of hair through sickness or disease (other than naturally occurring baldness) or the effects of the treatment of sickness or disease”

(d) by inserting after item 42 the following items:

“42a. Battery-chargers for use exclusively or principally in recharging the batteries of goods covered by sub-item (10) of item 42	Nos. 1 to 9
“42b. (1) Medical or surgical appliances of a kind used exclusively or principally by persons suffering from sickness, disease or physical impairment for the purpose of alleviating or treating that sickness, disease or impairment or the effects of that sickness, disease or impairment	Nos. 1 to 9
(2) Parts for goods covered by sub-item (1)	Nos. 1 to 9
“42c. Goods to be used in the modification of a motor vehicle solely for the purpose of adapting it for driving by a person who is suffering from a physical impairment	Nos. 1 to 9”;

(e) by omitting from the heading of Division X “AND WORKS OF ART” and substituting “WORKS OF ART AND ANTIQUES”;

(f) by inserting in Division X, after item 70, the following item:

“70a. Imported goods consisting of antiques that are, or Nos. 5 to 9”; were, at the time of their entry for home consumption under the Customs Act 1901, goods to which item 99.06 in Schedule 1 to the Customs Tariff applies or applied

(g) by omitting from sub-item (1) of item 100 “and sold by retail by a person (not being a manufacturer of the class specified in sub-item (2))” and substituting “by a person”;

(h) by omitting from sub-item (1) of item 100 “Fourteen hundred dollars” and substituting “$12,000”;

(j) by omitting from sub-item (1) of item 100 “No. 1” and substituting “Nos. 1 to 3”;

(k) by omitting sub-item (2) of item 100;

(l) by adding at the end of item 100 the following provision:

“For the purposes of the operation of the definition of ‘average annual value of sales of all goods’ for the purposes of this item—

(a) the value of a particular sale of goods made after the day on which the Sales Tax (Exemptions and Classifications) Amendment Act (No. 3) 1979 received the Royal Assent shall be deemed to be—

(i) where the Sales Tax Assessment Act (No. 1) 1930 applied in relation to the sale and the sale was not to a registered person who quoted his certificate in respect of the sale—an amount equal to the sale value of the goods for the purposes of that Act;

(ii) where the sale was to a registered person who quoted his certificate in respect of the sale—an amount equal to the sale value that would have been applicable to the goods for the purposes of the Sales Tax Assessment Act (No. 1) 1930 if—

(a) that person had not quoted his certificate in respect of the sale; and

(b) where the quotation of the certificate was for the purposes of an Act other than the Sales Tax Assessment Act (No. 1) 1930—the Sales Tax Assessment Act (No. 1) 1930 applied in relation to the sale; or

(iii) in any other case—an amount equal to the sale value that would have been applicable to the goods for the purposes of the Sales Tax Assessment Act (No. 1) 1930 if that Act applied in relation to the sale;

(b) the Commissioner may exercise any relevant power under the Sales Tax Assessment Act (No. 1) 1930 for the purpose of determining a sale value that would have been applicable to the goods in the circumstances set out in sub-paragraph (a)(ii) or (iii); and

(c) for the purposes of the application of paragraphs (a) and (b) in relation to a sale of goods sold by retail, those goods shall be deemed to have been sold by wholesale under the contract of sale for the price payable under that contract”;

(m) by omitting from item 103 “One hundred dollars” and substituting “$250”;

(n) by omitting from item 103 “Nos. 1 to 3” and substituting “No. 1”;

(o) by omitting item 123 and substituting the following item:

“123. (1) Goods designed and manufactured expressly for use by persons suffering from sickness, disease or disablement (whether sickness, disease or disablement, generally, or a particular kind, or one or more particular kinds, of sickness, disease or disablement), being goods of a kind not ordinarily used by persons who are not suffering from sickness, disease or disablement	Nos. 1 to 9
“(2) Parts for goods covered by sub-item (1) “For the purposes of this item, ‘disablement’ includes blindness and deafness	Nos. 1 to 9”;
(p) by inserting after item 140 the following item: “140a. Rolls for player-pianos............................	Nos. 1 to 9”; and
(q) by adding at the end thereof the following items: “151. Goods to be used in the conversion of an internal-combustion engine to enable it or the unit of which it forms part to operate on natural gas or liquefied petroleum gas, being goods— (a) that are essential to effect the conversion; and (b) that— (i) are to form an integral part of the converted engine or of the unit of which it forms part; or (ii) are to be connected to the converted engine, whether directly or indirectly	Nos. 1 to 9
“152. (1) Space heating appliances of a kind ordinarily used for household purposes, but not including— (a) appliances of a kind that burn kerosene or other refined petroleum oils; or (b) air-conditioning appliances............................	Nos. 1 to 9
“(2) Parts for goods covered by sub-item (1)...................	Nos. 1 to 9
“153. (1) Goods of a kind used exclusively, or primarily and principally, for collecting, absorbing or concentrating solar rays for the purpose of using them as a source of heat.....	Nos. 1 to 9
“(2) Photovoltaic cells..................................	Nos. 1 to 9
(3) Goods for use exclusively, or primarily and principally, in facilitating the operation of goods covered by sub-item (1) or (2).....	Nos. 1 to 9
“(4) Parts for goods covered by this item......................	Nos. 1 to 9”.

Third Schedule

4. The Third Schedule to the Principal Act is amended by adding at the end of paragraph (h) of item 1 “, but not including goods covered by sub-item (2) of item 90b, or sub-item (1) of item 152, in the First Schedule”.