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Sales Tax (Exemptions and Classifications) Act 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No longer in force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