Sales Tax (Exemptions and Classifications) Act 1973
No. 17 of 1973
AN ACT
Relating to the Exemption from Sales Tax of Contraceptives, and of Parts and Accessories for the Metric Conversion of Equipment.
[Assented to 11 April 1973]
BE IT ENACTED by the Queen, the Senate and the House of Representatives of Australia, as follows:—
Short title and citation.
1. (1) This Act may be cited as the Sales Tax (Exemptions and Classifications) Act 1973.
(2) The Sales Tax (Exemptions and Classifications) Act 1935–1972 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 1935–1973.
Commencement.
2. (1) Subject to this section, this Act shall come into operation on the day on which it receives the Royal Assent.
(2) The amendment made by paragraph 3 b), in so far as it adds item 149 to the First Schedule to the Principal Act, shall be deemed to have had effect on and from 1st July, 1971.
(3) The amendments made by paragraph 3(a), by paragraph 3(b), in so far as it adds item 150 to the First Schedule to the Principal Act, and by section 4, shall be deemed to have had effect on and from 8th December, 1972.
First Schedule.
3. The First Schedule to the Principal Act is amended—
(a) by omitting from sub-item (16) of item 42 the words “, not being goods covered by item 62 in the Second Schedule to this Act”; and
(b) by adding at the end thereof the following items:—
| “149. Goods that— | 
|
| (a) are parts or accessories for equipment used or to be used exclusively, or primarily and principally, for business or industrial purposes; and | |
| (b) are to be used for the purpose of converting or adapting that equipment for use in connexion with the metric system, that is to say, the metric system of measurement as denned by section 3 of the Metric Conversion Act 1970, not being recording charts, chart paper or similar goods | Nos. 1 to 9 |
| “150. Contraceptives..................................................................... | Nos. 1 to 9”. |
Second Schedule.
4. The Second Schedule to the Principal Act is amended by omitting item 62.