Australian Government

Federal Register of Legislation

Sales Tax (Exemptions and Classifications) Act 1992No. 119, 1992

No longer in force

Administered by

Department of the Treasury

Latest version

View as made version

C2004C00276

01 October 2001 - 13 September 2006

Table of contents

Part 1—Preliminary
- 1 Short title [see Note 1]
- 2 Commencement [see Note 1]
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
Part 3—Rules for interpreting Schedule 1
- Division 1—General rules
- Division 2—Chapter 1 of Schedule 1 (Goods for use in business or industry)
- Division 3—Chapter 7 of Schedule 1 (Food etc.)
  - 14 General exclusions from food Items
Part 4—The Rating Schedules
- 15 Rates of tax [see Table B]
Part 5—Miscellaneous
- 16 Regulations
Schedule 1—Exemption items [see Table B]
- Chapter 1: Goods for use in business or industry
- Chapter 2: Building materials
- Chapter 3: Irrigation, water supply etc.
- Chapter 4: Fuel, power etc.
- Chapter 5: Transport
- Chapter 6: Primary products
- Chapter 7: Food and drink for human consumption
- Chapter 8: Clothing and footwear for human wear
- Chapter 9: Human health and hygiene
- Chapter 10: Books, printed matter, paper etc.
- Chapter 11: Scientific and educational goods
- Chapter 12: Works of art, collectors pieces, antiques etc.
- Chapter 13: Monuments, memorials, trophies etc.
- Chapter 14: Goods for use by governments, hospitals etc.
- Chapter 15: Miscellaneous
Chapter 1: Goods for use in business or industry
- Sub-Chapter 1.1: Mining and primary production
- Sub-Chapter 1.2: Manufacturing and industrial etc.
- Sub-Chapter 1.3: Containers, transport, storage etc.
- Sub-Chapter 1.4: Research and development, design etc.
- Sub-Chapter 1.5: Miscellaneous
Chapter 2: Building materials
- Item 39: [Materials for repair or construction of buildings etc.]
- Item 40: [Stone, gravel etc.]
- Item 41: [Concrete, cement etc.]
- Item 42: [Timber]
- Item 43: [Electrical fittings etc.]
- Item 44: [Paints, putties, wallpaper etc.]
- Item 45: [Wire netting and barbed wire]
- Item 46: [Concrete fencing posts]
- Item 47: [Bitumen etc.]
- Item 48: [Welding rods, solder etc.]
- Item 49: [Metal materials]
Chapter 3: Irrigation, water supply etc.
- Item 50: [Piping, tubing etc. for irrigation, water supply etc.]
- Item 51: [Pumping equipment for water supply etc.]
- Item 52: [Water boring equipment etc.]
- Item 53: [Water tanks and stands]
- Item 54: [Preparations and equipment to reduce water evaporation]
Chapter 4: Fuel, power etc.
- Item 55: [Kerosene, petrol etc.]
- Item 56: [Hydraulic power and electric current]
- Item 57: [Coal, charcoal, firewood etc.]
- Item 57A: [Goods for purifying or compressing natural gas]
- Item 58: [Goods for generating or storing gas or electricity in residential premises]
Chapter 5: Transport
- Item 59: [Ships]
- Item 60: [Shipping containers]
- Item 61: [Aircraft]
- Item 62: [Public railways]
- Item 63: [Passenger buses]
- Item 64: [Public transport authorities]
Chapter 6: Primary products
- Item 65: [Primary products]
- Item 66: [Unprocessed precious stones]
- Item 67: [Unprocessed metals]
Chapter 7: Food and drink for human consumption
- Item 68: [Food for human consumption]
- Item 69: [Tea, coffee, cocoa etc.]
- Item 70: [Milk products]
- Item 71: [Soy milk and rice milk]
- Item 72: [Cooking oil etc.]
- Item 73: [Meat extracts]
- Item 74: [Emergency rations for lifeboats]
Chapter 8: Clothing and footwear for human wear
- Item 75: [Clothes]
- Item 76: [Fasteners for clothing and footwear]
- Item 77: [Footwear, materials for repairing footwear etc.]
Chapter 9: Human health and hygiene
- Item 78: [Drugs and medicines]
- Item 79: [Rectified spirits for making medicines]
- Item 80: [Medical and surgical goods]
- Item 81: [Surgical instruments and appliances]
- Item 82: [X-ray apparatus]
- Item 83: [Gases for medical use]
- Item 84: [Dental instruments and appliances]
- Item 85: [Spectacles etc.]
- Item 86: [Wigs etc. for medical purposes]
- Item 87: [Bath seats for disabled or elderly persons]
- Item 88: [Cotton wool, bandages, first-aid kits etc.]
- Item 89: [Toothbrushes etc.]
- Item 90: [Contraceptives]
- Item 91: [Sunscreen preparations]
- Item 92: [Sanitary pads, baby nappies etc.]
- Item 93: [Goods for disabled persons]
- Item 94: [Wheelchairs etc. for disabled persons]
- Item 95: [Videotex systems for deaf persons]
- Item 96: [Motor vehicles for disabled veterans]
- Item 97: [Motor vehicles for eligible disabled persons]
- Item 98: [Goods for modifying motor vehicle for disabled person]
- Item 99: [Ambulances, life saving etc. equipment]
Chapter 10: Books, printed matter, paper etc.
- Item 100: [Books, magazines etc.]
- Item 101: [Newspapers]
- Item 102: [Manuscripts]
- Item 103: [Tourist pamphlets etc.]
- Item 104: [Printed matter for use by agricultural society]
- Item 105: [Imported trade catalogues]
- Item 106: [Printed matter of insubstantial value]
- Item 107: [Postage stamps]
- Item 108: [Goods made from recycled paper]
Chapter 11: Scientific and educational goods
- Item 109: [Non-profit university or school]
- Item 110: [School or university promotion bodies]
- Item 111: [School or university sport promotion bodies]
- Item 112: [Anthropological specimens]
- Item 113: [Imported exchange publications etc.]
- Item 114: [Imported printed matter]
Chapter 12: Works of art, collectors pieces, antiques etc.
- Item 115: [Works of art]
- Item 116: [Museum exhibits etc.]
- Item 117: [Imported paintings, sculptures etc.]
- Item 118: [Imported collectors pieces]
- Item 119: [Imported antiques]
Chapter 13: Monuments, memorials, trophies etc.
- Item 120: [Defence service honour boards]
- Item 121: [Public monuments]
- Item 122: [Imported trophies, medallions, prizes etc.]
- Item 123: [Tombstones, memorial boards etc.]
- Item 124: [Miniatures of awards etc.]
Chapter 14: Goods for use by governments, hospitals etc.
- Sub-Chapter 14.1: Australian governments and government representatives
- Sub-Chapter 14.2: Foreign governments and government representatives
- Sub-Chapter 14.3: Miscellaneous bodies
Chapter 15: Miscellaneous
- Item 148: [Wedding rings]
- Item 149: [Prams, bassinets etc.]
- Item 150: [Cloth on the roll]
- Item 151: [Yarns and threads for knitting, sewing etc.]
- Item 152: [Leather]
- Item 153: [Raffia]
- Item 154: [Sewing twine]
- Item 155: [Goods for religious use]
- Item 156: [Coffins etc.]
- Item 157: [Wreaths etc.]
- Item 158: [Plants, trees, seeds etc. for horticultural purposes]
- Item 159: [Fertilisers etc.]
- Item 160: [Tobacco, cigarettes and cigars]
- Item 161: [Poultry food]
- Item 161A: [Livestock food]
- Item 162: [Food for non-domestic birds]
- Item 163: [Food for guide dogs or animals in shelters etc.]
- Item 163A: [RSPCA]
- Item 164: [Imported horses]
- Item 165: [Horseshoes and horseshoe nails]
- Item 166: [Veterinary instruments, appliances and materials]
- Item 167: [Tallow]
- Item 168: [Scoured wool etc.]
- Item 168A: Exempt UHF television transmitters (see section 3C).
- Item 169: [Wireless transceivers for use with Flying Doctor Service]
- Item 170: [Satellite receiving equipment]
- Item 171: [Solar energy equipment]
- Item 172: [LPG etc. conversion equipment]
- Item 173: [Fire fighting and prevention equipment]
- Item 174: [Water]
- Item 175: [Ice]
- Item 176: [Gases]
- Item 177: [Acetylene, liquid oxygen etc.]
- Item 178: [Ammonia]
- Item 179: [Toluol]
- Item 180: [Explosives]
- Item 181: [Currency]
- Item 182: [Bullion]
- Item 183: [Gold etc. imported for approved mint]
- Item 184: [Goods produced in New Zealand, Fiji etc.]
- Item 185: [Goods imported for repair, processing etc.]
- Item 185A:
- Item 186: [Goods imported or purchased by overseas travellers]
- Item 187: [Imported goods of insubstantial or negligible value]
- Item 188: [Inherited goods]
- Item 189: [Ship’s stores and aircraft’s stores]
- Item 190: [Airport shop goods]
- Item 191: [National flags etc.]
- Item 192: [Construction, repair etc. of property owned or leased by always-exempt persons or foreign governments]
- Item 193: [Goods for donation or loan to an always-exempt person or a foreign government]
- Item 194: [Goods for supply to a person for use in exempt circumstances]
- Item 195: [Parts, repair equipment etc. for use in relation to certain leases]
- Item 196: [Space objects etc.]
- Item 197: [Goods imported by Olympians etc.]
Schedule 2—Goods taxed at 10% [see Table B]
- Item 1: [Goods of a kind ordinarily used for household purposes]
- Item 2: [Household drapery, soft furnishings etc.]
- Item 3: [Sponges etc. marketed for cleaning purposes]
- Item 4: [Matches, firelighters etc.]
- Item 5: [Baths, sinks, toilets etc.]
- Item 6: [Water heaters, storage tanks, filters etc.]
- Item 7: [Bathroom fittings and sanitary ware]
- Item 8: [Movable toilets etc.]
- Item 9: [Toilet cleaners, deodorisers etc.]
- Item 10: [Maps, atlases, globes etc.]
- Item 11: [Confectionery, savoury snacks, biscuits etc.]
- Item 12: [Flavoured milk etc.]
- Item 13: [Fruit and vegetable juices etc.]
- Item 15: [Low-alcohol wine, cider etc.]
Schedule 3—Goods taxed at 15% [see Table B]
- Item 1: [Passenger motor vehicles]
Schedule 4—Goods taxed at 20% [see Table B]
- Item 1: [Goods not covered by other Rating Schedules]
Schedule 5—Goods taxed at 30% [see Table B]
- Item 1: [Luxury motor cars]
- Item 2: [Fur skins etc.]
- Item 3: [Jewellery, precious stones etc.]
Schedule 6 [see Table B]
Schedule 7 [see Table B]
Schedule 8 [see Table B]
APPENDIX A
Decision chart 1
- Notes to the Sales Tax (Exemptions and Classifications) Act 1992