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Sales Tax (Exemptions and Classifications) Act 1992
No longer in force
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Department of the Treasury
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C2004C00276
01 October 2001
-
13 September 2006
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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
8A Goods covered by item 21A of Schedule 4 to the Customs Tariff
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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
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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
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Chapter 1: Goods for use in business or industry
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Sub-Chapter 1.1: Mining and primary production
Item 1: [Mining activities] [R]
Item 2: [Primary production activities] [R]
Item 3: [Vehicles etc. for use in agricultural industry]
Item 4: [Heavy motor vehicles etc. for transporting livestock in remote areas]
Item 5: [Tanks for bulk milk tankers]
Item 6: [Fencing, dam-building etc. equipment for use in agricultural industry]
Item 7: [Agricultural fencing, gates etc.]
Item 8: [Machinery etc. for constructing drains or ditches in agricultural industry]
Item 9: [Wool packs]
Item 10: [Dairying equipment]
Item 11: [Equipment for distributing milk or cream]
Item 12: [Bulk grain handling equipment]
Item 13: [Equipment for handling or treating fruit]
Item 14: [Equipment for grading, sorting or cleansing vegetables]
Item 15: [Refrigerators etc. for use by egg marketing body]
Item 16: [Refrigerators etc. for use by fish marketing body or co-operative]
Item 17: [Cranes and winches for hauling log timber]
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Sub-Chapter 1.2: Manufacturing and industrial etc.
Item 18: [Manufacture-related activities] [R]
Item 19: [Raw materials for manufacturing goods] [R]
Item 20: [Industrial safety equipment]
Item 21: [Industrial time-recording apparatus etc.]
Item 22: [Pest killers]
Item 23: [Activities relating to printing] [R]
Item 24: [Printing plates etc.]
Item 25: [Cinematograph film for business use]
Item 26: [Cinematograph cameras etc. for business use]
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Sub-Chapter 1.3: Containers, transport, storage etc.
Item 27: [Containers for assessable goods]
Item 28: [Storage, transport etc.] [R]
Item 29: [Transport by rail, pipeline etc.] [R]
Item 30: [Handling etc. ship’s cargo or international air cargo]
Item 32: [Cylinders for marketing or delivering gases]
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Sub-Chapter 1.4: Research and development, design etc.
Item 33: [Research and development by manufacturer etc.] [R]
Item 34: [Research and development by approved R&D body]
Item 35: [Engineering, technical design etc.] [R]
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Sub-Chapter 1.5: Miscellaneous
Item 36: [Subcontractors]
Item 37: [Earth-moving contractors]
Item 38: [Mixed activities] [R]
Item 38A: [Computer related equipment for RHQ company]
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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]
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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]
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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]
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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]
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Chapter 6: Primary products
Item 65: [Primary products]
Item 66: [Unprocessed precious stones]
Item 67: [Unprocessed metals]
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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]
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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.]
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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]
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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]
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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]
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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]
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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.]
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Chapter 14: Goods for use by governments, hospitals etc.
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Sub-Chapter 14.1: Australian governments and government representatives
Item 125: [Governor-General and State Governors]
Item 126: [Commonwealth and States etc.]
Item 126A: [State/Territory bodies]
Item 127: [Local government bodies etc.]
Item 128: [State libraries, museums and art galleries]
Item 129: [Grain storage authorities]
Item 130: [Goods for use by particular bodies]
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Sub-Chapter 14.2: Foreign governments and government representatives
Item 131: [Foreign governments]
Item 132: [Trade Commissioners]
Item 133: [Foreign tourist promotion agencies]
Item 134: [United Kingdom armed forces]
Item 135: [United States Forces]
Item 136: [Canadian armed forces]
Item 137: [New Zealand armed forces]
Item 138: [Singapore forces]
Item 139: [Papua New Guinea Visiting Force]
Item 139A: [Malaysian Visiting Force]
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Sub-Chapter 14.3: Miscellaneous bodies
Item 140: [Public hospitals and benevolent institutions]
Item 140A: [Charitable institutions]
Item 141: [Charitable fund-raising bodies]
Item 142: [Medical research bodies]
Item 143: [Accident prevention bodies]
Item 144: [Infant-welfare bodies]
Item 144A: [Exempt child care bodies]
Item 145: [Imported goods donated or bequeathed to scientific, literary etc. bodies]
Item 146: [Armed forces support bodies]
Item 147: [Public zoos]
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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.]
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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.]
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Schedule 3—Goods taxed at 15% [see Table B]
Item 1: [Passenger motor vehicles]
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Schedule 4—Goods taxed at 20% [see Table B]
Item 1: [Goods not covered by other Rating Schedules]
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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
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Decision chart 1
Notes to the Sales Tax (Exemptions and Classifications) Act 1992
