SALES TAX (EXEMPTIONS AND CLASSIFICATIONS).
No. 42 of 1948.
An Act to amend the Sales Tax (Exemptions and Classifications) Act 1935–1947.
[Assented to 4th November, 1948.
BE it enacted by the King’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—
Short title and citation.
1.—(1.) This Act may be cited as the Sales Tax (Exemptions and Classifications) Act 1948.
(2.) The Sales Tax (Exemptions and Classifications) Act 1935–1947* is in this Act referred to as the Principal Act.
(3.) The Principal Act, as amended by this Act, may be cited as the Sales Tax (Exemptions and Classifications) Act 1935–1948.
Commencement.
2.—(1.) Subject to this section, this Act shall be deemed to have come into operation on the ninth day of September, One thousand nine hundred and forty-eight.
(2.) The amendment made by paragraph (a) of section three of this Act shall be deemed to have come into operation on the fourth day of December, One thousand nine hundred and forty-seven.
(3.) The amendment made by paragraph (a) of section four of this Act shall be deemed to have come into operation on the first day of January, One thousand nine hundred and forty-eight.
(4.) The amendment made by paragraph (c) of section four of this Act shall be deemed to have come into operation on the first day of May, One thousand nine hundred and forty-eight.
The First Schedule.
3. The First Schedule to the Principal Act is amended—
(a) by omitting sub-item (3) of item 25 and inserting in its stead the following sub-items:—
| “(3) Fish paste................................................................... | Nos. 1 to 9 |
| “(4) Foods consisting principally of fish........................... | Nos. 1 to 4 and 9”; |
(b) by omitting sub-item (7) of item 48 and inserting in its stead the following sub-item:—
|  “(7) Methylated spirits for use as fuel in internal combustion engines or for admixture with fuel for use in internal combustion engines
| Nos. 1 to 4 and 9”; |
(c) by omitting from sub-items (2) and (3) of item 71 the words “and if the articles are imported within six months after the arrival in Australia of the person importing them or within such further time as the Minister of State for Trade and Customs allows”;
(d) by inserting after item 74g the following item:—
| “74h. Goods for use (whether as goods or in some other form), and not for sale, by the United Nations |  No. 5”;
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(e) by omitting from sub-item (1) of item 114 the symbol and figures “£100” and inserting in their stead the symbol and figures “£125”;
(f) by adding at the end of item 114 the following sub-item:—
|  ‘(3) Articles imported bona fide as passengers’ baggage and accompanying the passenger, not being—
(a) articles for sale or trade; (b) merchandise in commercial quantities; or (c) articles which the passenger is required to enter at the custom house | No. 5”; |
(g) by omitting item 120 and inserting in its stead the following item:—
| “120. Clothing, footwear, drapery, piece goods, soft furnishings and yarns (other than goods covered by any item in the Third Schedule to this Act) viz.:— |  Nos. 1 to 9
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| (1) Clothes for human wear made of any material whatsoever (including cloth, glass fibre, leather, rubber or plastic material) including— | |
| Aprons; armbands; armlets; Baby bags; baby napkins; belts; bibs; binders for infants; bows; brassieres; bust bodices; bust improvers; braces; | |
| Capelines; caps; cap covers; capes; collars; corsets; corselettes; cuffs; Elastic pants; eye shades; | |
| Gaiters; garters; girdles for dressing gowns or pyjamas; gloves; | |
| Hair nets; hats; hat bands; head bands for waitresses and maids; hoods; | |
| Jabots; | |
| Knitted parts for garments, including bands, basques and necks; | |
| Laces for footwear or corsets; leg bands; leggings; leg protectors; | |
| Mittens; muffs; | |
| Pockets; puggarees; puttees; | |
| Revers; | |
| Scarves; shawls; sleeve protectors; snoods; spats; stocks; suspenders; suspender belts; | |
| Ties; turbans; | |
| Veils; and | |
| Waders, | |
| but not including protective head wear, protective pads, guards or gloves where these goods are of a kind used exclusively or primarily and principally for the purposes of sport or recreation | |
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| (2) Footwear for human wear | |
| (3) Sole leather and boot and shoe uppers; rubber soles, rubber heels, Kromhyd, Rubberhide, Rubbercord, Tufhide, Narmhide, Tufflex, Rubax, Re-Nu Synthetic Leather Rubber, Leathertex, Truda-Mend and other materials which are of a kind used exclusively or principally for the soling or heeling of footwear | |
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| (4) Household drapery and soft furnishings, viz. — | |
| (a) Bed sheets; | |
| (b) Bed spreads, cot covers and pram covers; | |
| (c) Bolster cases, bolster shams and bolster slips; | |
| (d) Chair back covers; | |
| (e) Counterpanes; | |
| | (f) Curtains | |
| “120—continued |  Nos. 1 to 9”; and
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| (4)—continued | |
| (f) Curtains; | |
| (g) Cushion covers; | |
| (h) Laundry bags; | |
| (i) Loose furniture covers; | |
| (j) Mattress cases, mattress covers and mattress protectors; | |
| (k) Meat bags; | |
| (l) Mosquito nets; | |
| (m) Pillow cases, pillow shams and pillow slips; | |
| (n) Pudding cloths; | |
| (o) Quilts; | |
| (p) Table cloths, table covers, table mats, table napkins, table runners and d’oyleys; | |
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| (g) Tea-towels; | |
| (q) Towels, face cloths and face washers | |
| (5) Piece goods, being cloth (whether woven, felted, knitted, netted or crocheted), including plastic and rubber sheeting, table baize, and cloth made wholly or partly of glass fibre, rubber, synthetic or plastic material, but not including tracing cloth or floor coverings | |
| (6) Braid, cloth belting, cloth ribbon, cloth tape, elastic, insertion, lace, wadding and webbing | |
| (7) Blankets, bunny rugs and travelling rugs | |
| (8) Yarns, viz.:— | |
| (a) Hand knitting, mending, crochet, tapestry, embroidery and rug wools; | |
| (b) Sewing, knitting, crocheting and embroidery silks and artificial silks; sewing, knitting, crocheting and embroidery silk twists and artificial silk twists; | |
| (c) The following yarns when put up for household purposes, viz.:— | |
| (i) sewing, mending, crocheting, embroidery, knitting and mercerised cottons; | |
| (ii) sewing threads of linen flax, hemp or ramie; and | |
| (iii) yarns consisting of mixtures of wool, cotton, rayon, nylon, silk or artificial silk | |
| (9) Car covers made from duck or canvas weighing less than 10 ounces per square yard | |
| (10) Handkerchiefs made of cloth | |
(h) by omitting from item 135 all the words after the word “service” and inserting in their stead the following paragraphs:—
“—(a) has lost a leg; or
(b) has suffered a disability which is treated for the purposes of the Fifth Schedule to the Australian Soldiers’ Repatriation Act 1920–1947 as the loss of a leg or which, if considered for the purposes of that Schedule, would be so treated”.
The Third Schedule.
4. The Third Schedule to the Principal Act is amended—
(a) by omitting sub-item (2) of item 1. and inserting in its stead the following sub-item:—
“(2) Crystal and cut glass ware”;
(b) by omitting from sub-item (5) of item 1. the word “armbands,”; and
(c) by omitting from sub-item (10) of item 1. all the words after the word “jardinieres” and inserting in their stead the words “and vases”.