SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) (No. 2).
No. 76 of 1961.
An Act to provide for Exemption from Sales Tax of certain Goods for use in connexion with Transport.
[Assented to 27th October, 1961.]
BE it enacted by the Queen’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 (No. 2) 1961.
(2.) The Sales Tax (Exemptions and Classifications) Act 1935–1960, as amended by the Sales Tax (Exemptions and Classifications) Act 1961, is in this Act referred to as the Principal Act.
(3.) Section one of the Sales Tax (Exemptions and Classifications) Act 1961 is amended by omitting sub-section (3.).
(4.) The Principal Act, as amended by this Act, may be cited as the Sales Tax (Exemptions and Classifications) Act 1935–1961.
Commencement.
2. This Act shall be deemed to have come into operation on the sixteenth day of August, One thousand nine hundred and sixty-one.
First Schedule.
3. The First Schedule to the Principal Act is amended by inserting after item 119a the following items:—
|  “119b. Goods for use (whether as goods or in some other form, but not as goods for sale) by a person exclusively in, or exclusively in connexion with, the establishment, operation or maintenance by that person of a railway providing, for use by the public, a service for the transport of persons or goods
| Nos. 1 to 9 |
| “119c.—(1) Omnibuses providing seating accommodation for not less than twelve adult passengers for use exclusively or principally in the transport of passengers for reward |  Nos. 1 to 9
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| “(2) Chassis for the construction of omnibuses specified in sub-item (1) of this item |  Nos. 1 to 9
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| “119d.—(1) Goods for use exclusively in the prescribed area, being goods for use primarily and principally for the transport of livestock and being— (a) motor vehicles, other than articulated motor vehicles or prime movers for articulated motor vehicles, in respect of which— (i) the net brake horsepower rating specified by the manufacturer of the chassis is not less than 100 horsepower; and (ii) the gross vehicle weight rating specified by the manufacturer of the chassis is not less than 20,000 pounds; (b) prime movers for articulated motor vehicles, being prime movers in respect of which— (i) the net brake horse-power rating specified by the manufacturer is not less than 100 horsepower; and (ii) the gross combination weight rating specified by the manufacturer is not less than 30,000 pounds; |  Nos. 1 to 9
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| (c) trailers; or (d) stock crates or livestock carriers designed to be carried on vehicles | |
| “(2) Chassis for the construction of motor vehicles specified in paragraph (a) of sub-item (1) of this item |  Nos. 1 to 9
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| “For the purposes of this item— ‘articulated motor vehicle’ means a motor vehicle consisting of a prime mover and a trailer, being a trailer part of which is superimposed upon the prime mover; | |
| ‘the prescribed area’ has the same meaning as in section 79a of the Income Tax and Social Services Contribution Assessment Act 1936–1961; | |
| ‘trailer’ means a vehicle without motive power designed for drawing by a motor vehicle”. | |