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Sales Tax (Exemptions and Classifications) Act 1992
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C2004C06538
01 July 1998
-
13 May 1999
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Part 1—Preliminary
1 Short title [see Note 1]
2 Commencement [see Note 1]
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Part 2—General definitions
3 Interpretation
3A Meaning of group company
3B Meaning of exempt child care body
3C Meaning of exempt UHF television transmitter
3D State/Territory bodies
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Part 3—Rules for interpreting Schedule 1
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Division 1—General rules
4 Effect of Schedule 1
5 What the use requirement means for different Schedule 1 functions
6 Some exemption Items apply only to a local entry
7 Use of goods after they have ceased to be goods is counted for the purposes of the use requirement
8 Meaning of [Parts], [Parts and accessories] etc. in an exemption Item
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Division 2—Chapter 1 of Schedule 1 (Goods for use in business or industry)
9 Certain exemption Items available only to registered persons
10 Activities that are ancillary to one or more higher-level activities
11 Eligible raw materials and parts
12 Generally-excluded property [see Table B]
13 Lower level operation of excluded property
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Division 3—Chapter 7 of Schedule 1 (Food etc.)
14 General exclusions from food Items
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Part 4—The Rating Schedules
15 Rates of tax [see Table B]
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Part 5—Miscellaneous
16 Regulations
Schedule 1—Exemption items [see Table B]
Schedule 2—Goods taxed at 10% [see Table B]
Schedule 3—Goods taxed at 15% [see Table B]
Schedule 4—Goods taxed at 20% [see Table B]
Schedule 5—Goods taxed at 30% [see Table B]
Schedule 6 [see Table B]
Schedule 7 [see Table B]
Schedule 8 [see Table B]
APPENDIX A