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Act No. 60 of 1935 as amended, taking into account amendments up to Act No. 224 of 1992
An Act relating to exemptions from, and classifications of goods for the purposes of, Sales Tax
Administered by: Treasury
Start Date 01 Jul 1993
End Date 14 Sep 2006
Date of repeal 14 Sep 2006
Repealed by Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006

Sales Tax (Exemptions and Classifications) Act 1935

Act No. 60 of 1935 as amended

[Note: This Act was repealed by Act No. 101 of 2006 on 14 September 2006

For transitional and application provisions see Act No. 101, 2006, Schedule 6 (items 5–11)]

This compilation was prepared on 10 December 2004
taking into account amendments up to Act No. 224 of 1992

The text of any of those amendments not in force
on that date is appended in the Notes section

The operation of amendments that have been incorporated may be
affected by application provisions that are set out in the Notes section

Prepared by the Office of Legislative Drafting and Publishing,
Attorney‑General’s Department, Canberra

  

  

  


Contents

1............ Short title [see Note 1]....................................................................... 1

2............ Definitions.......................................................................................... 1

3............ Interpretation...................................................................................... 1

4............ General administration of Act............................................................ 3

5............ Exemptions......................................................................................... 4

5A......... Limitation on exemption from sales tax on imported goods for use by Trade Commissioners               4

5B......... Limitation on exemption from sales tax on excisable goods for use by Trade Commissioners               5

5C......... Limitation on exemption from sales tax on goods imported by passengers            6

6A......... Pre-fabricated buildings...................................................................... 6

6AA...... Goods incorporating tanks................................................................. 7

6AB...... Goods incorporating solar panels etc................................................. 7

6AC...... Sales tax not payable on proportion of value of certain goods........... 8

6AD...... Goods incorporating videotex equipment........................................... 8

6AE....... Sales tax not payable on proportion of value of certain motor vehicles for people with disabilities      10

6B......... Classification of goods...................................................................... 11

6C......... Sales tax on goods incorporating radios etc...................................... 11

7............ Regulations....................................................................................... 11

The Schedules                                                                                                                         12

The First Schedule                                                                                                                12

1............ Interpretation.................................................................................... 12

2............ Eligible computer equipment............................................................ 27

3............ Eligible business goods..................................................................... 32

4............ Eligible primary production goods................................................... 33

5............ Eligible mineral production goods..................................................... 34

6............ Eligible manufacturing goods............................................................ 35

7............ Eligible transport goods.................................................................... 37

8............ Eligible engineering and technical design goods................................. 38

9............ Eligible storage, handling and dispatch goods................................... 39

10.......... Eligible R&D goods.......................................................................... 40

11.......... Eligible sea cargo handling goods...................................................... 43

12.......... Eligible international air cargo handling goods.................................. 44

13.......... Mixed-use eligible business goods.................................................... 45

14.......... Mixed-use eligible road vehicles....................................................... 46

Second Schedule                                                                                                                  153

Third Schedule                                                                                                                      158

Fourth Schedule                                                                                                                    164

Fifth Schedule                                                                                                                        165

Notes                                                                                                                                          167


An Act relating to exemptions from, and classifications of goods for the purposes of, Sales Tax

1  Short title [see Note 1]

                   This Act may be cited as the Sales Tax (Exemptions and Classifications) Act 1935.

2  Definitions

                   In this Act, unless the contrary intention appears:

airport shop goods has the same meaning as in the Customs Act 1901.

inwards duty free shop and relevant traveller have the same meanings as in section 96B of the Customs Act 1901.

Sales Tax Assessment Act means any Act, as in force for the time being, relating to the imposition, assessment and collection of a tax upon the sale value of goods.

the Customs Tariff means the Customs Tariff Act 1987 as amended by any Act, and as proposed to be amended by Customs Tariff Proposals introduced into the House of Representatives.

the Excise Tariff means the Excise Tariff 1921-1956 as amended by any Act, and as proposed to be amended by Excise Tariff Proposals introduced into the House of Representatives.

3  Interpretation

             (1)  Any expression used in this Act shall, unless the contrary intention appears, have the same meaning as in the relevant Sales Tax Assessment Act.

             (2)  The heading to any Schedule or to any Division in any Schedule shall not be read as affecting the interpretation of that Schedule or of any item in that Schedule.

             (3)  Any reference in the second column of the First Schedule to the numbers 1, 2, 3, 4, 5, 6, 7, 8, 9 or 11 shall be read respectively as a reference to the:

Sales Tax Assessment Act (No. 1) 1930;

Sales Tax Assessment Act (No. 2) 1930;

Sales Tax Assessment Act (No. 3) 1930;

Sales Tax Assessment Act (No. 4) 1930;

Sales Tax Assessment Act (No. 5) 1930;

Sales Tax Assessment Act (No. 6) 1930;

Sales Tax Assessment Act (No. 7) 1930;

Sales Tax Assessment Act (No. 8) 1930;

Sales Tax Assessment Act (No. 9) 1930; or

Sales Tax Assessment Act (No. 11) 1985.

             (4)  Any reference in the second column of the First Schedule to two numbers which are connected by the word “to” shall be read as including a reference to each of the numbers intervening between those two numbers.

             (5)  Where any reference which, by subsection (3) of this section, is to be read as a reference to the Sales Tax Assessment Act (No. 9) 1930-1935, appears in the second column of the First Schedule goods covered by the item or subitem opposite that reference shall, for the purposes of the exemption of the sale value of those goods from sales tax under that Act, include goods which have gone into use or consumption in Australia.

             (6)  A reference in the First Schedule or Third Schedule to beer is a reference to any fermented liquor (whether or not the liquor contains sugars or glucose or another substance) that:

                     (a)  is brewed from a mash (whether or not the mash contains malt); and

                     (b)  contains hops (including any substance prepared from hops) or other bitters.

             (7)  The volume of alcohol contained in goods shall, for the purposes of the First and Third Schedules, be taken to be the volume of ethyl alcohol that would be the volume of that alcohol if the alcohol were measured at a temperature of 20°C, and a calculation made for the purpose of ascertaining the volume of alcohol by reference to the specific gravity of alcohol shall be made on the basis that, at a temperature of 20°C and in vacuum, the specific gravity of alcohol in relation to water is 0.79067.

             (8)  Where:

                     (a)  disregarding:

                              (i)  this subsection; and

                             (ii)  subsection 3(15) of the Sales Tax Assessment Act (No. 1) 1930 (including in its application in accordance with any of the other Sales Tax Assessment Acts);

                            goods (in this subsection called the item 51/54 goods) are covered by item 51 or 54 in the first Schedule to this Act; and

                     (b)  any one or more of the following subparagraphs applies to any part (in this subsection called the insert) of the item 51/54 goods:

                              (i)  it has a different sheet size than most of the remainder of the goods;

                             (ii)  it is printed by a different process than most of the remainder of the goods;

                            (iii)  it consists of different paper or other material than most of the remainder of the goods;

                            (iv)  it is inserted separately into the remainder of the goods after they have been made; and

                     (c)  if the item 51/54 goods are a magazine or similar publication (other than a newspaper)—the insert is not a detachable part that is attached by perforation, or glued, sewn or stapled, to the remainder of the goods; and

                     (d)  if the item 51/54 goods are a newspaper—the insert is not a news, sport, entertainment, travel, leisure or similar section (other than an advertising section);

then, for the purposes of this Act, the insert is taken not to be, and never to have been, part of the item 51/54 goods, but to be, and always to have been, separate goods.

4  General administration of Act

                   The Commissioner has the general administration of this Act.

5  Exemptions

             (1)  Notwithstanding anything contained in any Sales Tax Assessment Act, sales tax shall not, subject to this section, be payable upon the sale value of any goods covered by any item or subitem in the first column of the First Schedule under any Act specified in the second column of that Schedule opposite that item or subitem.

             (2)  Where, in the second column of the First Schedule reference is made, opposite an item or subitem in the first column of that Schedule, to the Sales Tax Assessment Act (No. 9) 1930-1935 and to any one or more of the following Acts:

Sales Tax Assessment Act (No. 1) 1930-1935;

Sales Tax Assessment Act (No. 2) 1930-1935;

Sales Tax Assessment Act (No. 3) 1930-1935;

Sales Tax Assessment Act (No. 4) 1930-1935;

but to no other Sales Tax Assessment Act, the goods covered by that item or subitem shall not be deemed to include goods which are imported into Australia.

             (3)  Where, in the second column of the First Schedule reference is made, opposite an item or subitem in the first column of that Schedule, to the Sales Tax Assessment Act (No. 9) 1930-1935 and to any one or more of the following Acts:

Sales Tax Assessment Act (No. 5) 1930-1935;

Sales Tax Assessment Act (No. 6) 1930-1935;

Sales Tax Assessment Act (No. 7) 1930-1935;

Sales Tax Assessment Act (No. 8) 1930-1935;

but to no other Sales Tax Assessment Act, the goods covered by that item or subitem shall not be deemed to include goods which are manufactured or produced in Australia.

5A  Limitation on exemption from sales tax on imported goods for use by Trade Commissioners

             (1)  Item 71 in the First Schedule does not apply in respect of goods that are intended for the use of a person referred to in that item where any other goods of the same kind, or of a similar kind, that have been imported into Australia were, at the time when they were entered for home consumption under the Customs Act 1901‑1971, intended for the use of the person and the Minister, by instrument in writing, declares that, in his opinion, the reasonable requirements of the person have adequately been met by the other goods.

             (2)  Item 71 in the First Schedule does not apply in respect of goods unless:

                     (a)  the person for whose use the goods are intended agrees that, if the goods are sold or otherwise disposed of in Australia or in an external Territory within two years after the date of entry of the goods for home consumption under the Customs Act 1901-1971, he will pay to the Commonwealth an amount equal to so much (if any) as the Minister determines of the sales tax that, but for that item, would have been payable in respect of the goods; and

                     (b)  where the person so entering into an agreement has previously entered into a similar agreement in relation to any other goods and has committed a breach of that last-mentioned agreement—the person complies with such conditions, if any, as the Minister, by instrument in writing, determines (which may include a condition that the person give security, satisfactory to the Minister, that he will comply with the first-mentioned agreement).

5B  Limitation on exemption from sales tax on excisable goods for use by Trade Commissioners

             (1)  Item 72 in the First Schedule does not apply in respect of goods that are intended for the use of a person referred to in that item where any other goods of the same kind, or of a similar kind, that have been entered for home consumption under an Act relating to duties of excise were, at the time when they were so entered, intended for the use of the person and the Minister, by instrument in writing, declares that, in his opinion, the reasonable requirements of the person have adequately been met by the other goods.

             (2)  Item 72 in the First Schedule does not apply in respect of any goods unless:

                     (a)  the person for whose use the goods are intended agrees that, if the goods are sold or otherwise disposed of in Australia or in an external Territory within two years after the date of entry of the goods for home consumption under an Act relating to duties of excise, he will, unless the Minister otherwise determines, pay to the Commonwealth an amount equal to the sales tax that, but for that item, would have been payable in respect of the goods; and

                     (b)  where the person so entering into an agreement has previously entered into a similar agreement in relation to any other goods and has committed a breach of that last-mentioned agreement—the person complies with such conditions, if any, as the Minister, by instrument in writing, determines (which may include a condition that the person give security, satisfactory to the Minister, that he will comply with the first-mentioned agreement).

5C  Limitation on exemption from sales tax on goods imported by passengers

             (1)  If the Collector of Customs requires a passenger to enter into an agreement in respect of any goods referred to in subitem (1) of item 114 in the First Schedule that, in the event of the goods being sold or otherwise disposed of in Australia within two years after the date of entry of the goods for home consumption under the Customs Act 1901-1967, the passenger will pay to the Commonwealth an amount equal to the sales tax that, but for that subitem, would have been payable in respect of the goods, that subitem does not apply in respect of those goods unless the passenger enters into the agreement.

             (2)  In this section, the Collector of Customs, in relation to goods imported into Australia, means the Collector of Customs or other principal officer of Customs for the State or Territory into which the goods are imported.

6A  Pre-fabricated buildings

             (1)  Notwithstanding anything contained in any Sales Tax Assessment Act, sales tax shall not be payable upon so much of the sale value under any Sales Tax Assessment Act of any pre-fabricated building or pre-fabricated building section which is made of timber, metal, fibro-cement or any other materials or combinations of materials as exceeds the amount which, in the opinion of the Commissioner, would have been the sale value of the taxable goods (if any) incorporated in the building or section if the transaction, act or operation in relation to the sale value of the building or section had been a transaction, act or operation in relation to those taxable goods only.

             (2)  In this section:

pre-fabricated building section does not include pre-fabricated duct work or pre-fabricated channelling, being duct work or channelling of a kind used in forced draught ventilating or air conditioning systems.

taxable goods, in relation to a pre-fabricated building or pre-fabricated building section, means goods that, if sold separately, would not be covered by any item in the First Schedule, and, in a case where there are incorporated in the building or building section goods (in this definition referred to as the relevant goods), being:

                     (a)  duct work or channelling of a kind used in forced draught ventilating or air conditioning systems; or

                     (b)  fittings, accessories or attachments for duct work or channelling of a kind used in forced draught ventilating or air conditioning systems;

includes the relevant goods.

6AA  Goods incorporating tanks

                   Notwithstanding anything contained in any Sales Tax Assessment Act, sales tax is not payable upon so much of the sale value under any Sales Tax Assessment Act of goods in which are incorporated any tanks as specified in subitem (11) of item 7 in the First Schedule as is equal to the amount which, in the opinion of the Commissioner, would have been the sale value of those tanks under that Act if the transaction, act or operation in relation to which the first-mentioned sale value arose had been a transaction, act or operation in relation to those tanks only.

6AB  Goods incorporating solar panels etc.

                   Notwithstanding anything contained in any Sales Tax Assessment Act, sales tax is not payable upon so much of the sale value under any Sales Tax Assessment Act of goods in which are incorporated goods covered by subitem (1) of item 153 in the First Schedule as is equal to the amount which would have been the sale value of the first-mentioned goods under that Act if the transaction, act or operation in relation to which the first-mentioned sale value arose had been a transaction, act or operation in relation to the second-mentioned goods only.

6AC  Sales tax not payable on proportion of value of certain goods

                   Notwithstanding anything contained in any law relating to sales tax, where, under by-laws made for the purposes of item 15 in Part I of Schedule 4 to the Customs Tariff, a proportion only of the value of goods to which that item applies is not liable to duties of Customs, sales tax is not payable on the equivalent proportion of the amount that is the sale value of the goods under the Sales Tax Assessment Act (No. 5) 1930.

6AD  Goods incorporating videotex equipment

             (1)  Notwithstanding anything contained in any Sales Tax Assessment Act, sales tax is not payable upon so much of the sale value under any Sales Tax Assessment Act of goods in which eligible goods in respect of which item 123A in the First Schedule applies are incorporated as is equal to the amount that, in the opinion of the Commissioner, would have been the sale value of the eligible goods under that Act if the transaction, act or operation in relation to which the first-mentioned sale value arose had been a transaction, act or operation in relation to the eligible goods only.

             (2)  Where:

                     (a)  a sale value arises under any Sales Tax Assessment Act in relation to a transaction, act or operation effected or done in relation to goods:

                              (i)  being eligible goods (in this subsection referred to as the relevant eligible goods); or

                             (ii)  incorporating eligible goods (in this subsection also referred to as the relevant eligible goods);

                     (b)  at the time (in this subsection referred to as the relevant time) when the transaction, act or operation referred to in paragraph (a) is effected or done, the relevant eligible goods are goods for use by an eligible person (in this subsection referred to as the relevant person);

                     (c)  within the period of 3 years immediately preceding the relevant time:

                              (i)  a sale value (in this subsection referred to as the relevant sale value) has arisen under any Sales Tax Assessment Act in relation to a transaction, act or operation (other than the treating of goods as stock for sale by retail, or a sale or lease of goods) effected or done in relation to goods:

                                        (A)  being eligible goods (in this subsection referred to as the other eligible goods) other than the relevant eligible goods; or

                                        (B)  incorporating eligible goods (in this subsection also referred to as the other eligible goods) other than the relevant eligible goods; or

                             (ii)  goods:

                                        (A)  being eligible goods (in this subsection also referred to as the other eligible goods) other than the relevant eligible goods; or

                                        (B)  incorporating eligible goods (in this subsection also referred to as the other eligible goods) other than the relevant eligible goods;

                                   have been sold or leased to the relevant person or to another person for an amount (in this subsection referred to as the relevant amount); and

                     (d)  by reason that the relevant person was an eligible person and that the other eligible goods were goods for use by the relevant person:

                              (i)  in a case to which subparagraph (c)(i) applies:

                                        (A)  sales tax was not payable upon the relevant sale value; or

                                        (B)  the amount of sales tax payable upon the relevant sale value was less than the amount of sales tax that would have been so payable if the relevant person had not been an eligible person; or

                             (ii)  in a case to which subparagraph (c)(ii) applies:

                                        (A)  the relevant amount did not include an amount attributable to an amount of sales tax payable upon a sale value of the other eligible goods, or upon a sale value of the goods incorporating the other eligible goods, as the case may be; or

                                        (B)  in a case where the relevant amount included an amount attributable to an amount of sales tax payable upon a sale value of the other eligible goods, or upon a sale value of the goods incorporating the other eligible goods, as the case may be—the amount so attributable was less than the amount so attributable that might reasonably be expected to have been included in the relevant amount if the relevant person had not been an eligible person;

item 123A in the First Schedule does not apply in respect of the relevant eligible goods unless the Commissioner, being satisfied that, by reason of special circumstances, it is appropriate to do so, otherwise directs by instrument in writing.

             (3)  In this section:

eligible goods means goods of a kind referred to in paragraph (a), (b), (c) or (d) of item 123A in the First Schedule, whether or not of a kind used in or in connection with appliances for the reception of television programs.

eligible person means a person of the kind referred to in item 123A in the First Schedule.

6AE  Sales tax not payable on proportion of value of certain motor vehicles for people with disabilities

             (1)  In spite of anything contained in any law relating to sales tax, sales tax is not payable upon so much of the sale value under any Sales Tax Assessment Act of goods, being motor vehicles that:

                     (a)  would have been covered by item 135 of the First Schedule if subitem (2) of that item had not been enacted; or

                     (b)  would have been covered by item 135A of the First Schedule if subitem (2) of that item had not been enacted;

as is equal to two-thirds of the amount calculated using the formula in subitem 61(2) of the Second Schedule.

6B  Classification of goods

             (1)  The goods specified in a Schedule other than the First Schedule are so specified for the purposes of the Acts imposing sales tax upon goods so specified.

             (2)  For the purposes of the Second and Third Schedules (other than item 18 in the Third Schedule) container, in relation to goods, means any container or inner or outer covering in which those goods are contained, packed or secured, or are to be contained, packed or secured, for sale by retail, but does not include paper bags, wrapping paper, string, lashing, adhesive strips and similar goods which are used to wrap up or secure goods for delivery.

6C  Sales tax on goods incorporating radios etc.

             (1)  For the purposes of any Act imposing sales tax upon goods, item 49 in the Second Schedule applies in respect of goods referred to in that item if, and only if, the relevant amount in relation to those goods exceeds 50% of the sale value of the goods under the Sales Tax Assessment Act that relates to the imposition, assessment and collection of sales tax imposed by that first-mentioned Act.

             (2)  The amount that is the relevant amount in relation to goods referred to in item 49 in the Second Schedule is the amount that would have been the sale value, under the appropriate Sales Tax Assessment Act, of the component of those goods which enables, or the components of those goods which enable, the goods to be used as referred to in that item if the transaction, act or operation in relation to which the sale value of the goods arose had been a transaction, act or operation in relation only to that component or those components.

7  Regulations

                   The Governor-General may make regulations, not inconsistent with this Act, prescribing all matters which by this Act are required or permitted to be prescribed, or which are necessary or convenient to be prescribed for carrying out or giving effect to this Act, and, in particular, for prescribing penalties not exceeding a fine of $500 for offences against the regulations.


The Schedules

The First Schedule 

1  Interpretation

             (1)  In this Schedule, unless the contrary intention appears:

agriculture includes viticulture, horticulture, pasturage, apiculture, poultry farming, dairy farming, and other operations connected with the cultivation of the soil, the gathering in of crops and the rearing of livestock.

aids to manufacture means goods for use by a manufacturer in the course of carrying on a business (where that use is exclusively, or primarily and principally, for the purposes of that business), being:

                     (a)  machinery, implements and apparatus for use exclusively, or primarily and principally:

                              (i)  in the actual processing or treatment of goods to be used in, wrought into or attached to goods to be manufactured by him;

                             (ii)  in any processing or treatment by which the goods to which that processing or treatment is applied are used in, wrought into or attached to goods to be manufactured by him;

                            (iii)  in any processing or treatment for the purpose of bringing goods manufactured by him into, or maintaining those goods in, the form or condition in which they are to be marketed or used by him;

                            (iv)  in the packaging or placing in containers of goods manufactured by him or the labelling of those goods or of the containers in which those goods are packaged or placed, not being packaging, placing or labelling which is carried out exclusively, or primarily and principally, for purposes connected with the delivery of the manufactured goods;

                             (v)  in testing or checking the quality or specifications of goods processed or treated by him as specified in subparagraph (i), (ii) or (iii);

                            (vi)  in the disposal of waste substances resulting from any activity carried out by him as specified in this paragraph, not being an activity carried out by the use of machinery, implements or apparatus expressly excluded from this definition;

                           (vii)  in the cleansing or sterilizing of bottles, vats or other containers which he uses in the storage or marketing of goods which he processes or treats as specified in subparagraph (i), (ii) or (iii);

                           (viii)  in the transportation, within premises in which any activity is carried out by him as specified in this paragraph (not being an activity carried out by the use of machinery, implements or apparatus expressly excluded from this definition), of goods in relation to which that activity has been, is, or is to be, carried out;

                            (ix)  in the storage, within premises in which any activity is carried out by him as specified in this paragraph (not being an activity carried out by the use of machinery, implements or apparatus expressly excluded from this definition) or premises contiguous to any such premises, of goods in relation to which that activity is, or is to be, carried out;

                             (x)  in operating, applying, cleansing or sterilizing machinery, implements or apparatus (not being machinery, implements or apparatus expressly excluded from this definition) used in any activity carried out by him as specified in this paragraph;

                            (xi)  tin carrying out scientific research in relation to manufacturing operations conducted by him;

                     (b)  goods for use as integral parts of machinery, implements or apparatus to be constructed in situ and to be used exclusively, or primarily and principally, as specified in paragraph (a);

                     (c)  parts for, or materials for use in the repair of, so as to form part of, any of the machinery, implements or apparatus specified in paragraph (a) or (b); or

                     (d)  goods (other than those specified in paragraph (a) or (b) or those excluded from this definition by paragraph (f) or (k)) for use as specified in paragraph (a);

but does not include the following goods, unless those goods are of a kind ordinarily manufactured by the manufacturer for sale and are for use by him exclusively and directly in carrying out scientific research as specified in subparagraph (a)(xi):

                     (e)  road vehicles of the kinds ordinarily used for the transport of persons or the transport or delivery of goods;

                      (f)  goods for use exclusively, or primarily and principally, for or in connection with the preparation or preservation of food or drink (whether for consumption on the premises where it is prepared or preserved or elsewhere) in, or in premises occupied in connection with, hotels, boarding houses, catering establishments, kitchens, restaurants, cafes, milk bars, coffee shops, retail shops, vehicles, other retail outlets, or establishments or outlets similar to those establishments or outlets, not being goods for use by a manufacturer of savoury snacks or a confectioner, baker or pastry-cook exclusively, or primarily and principally, in the manufacture of savoury snacks, confectionery, bread, cakes, biscuits or pastry for sale by wholesale or for placing in stock for sale by retail;

                     (g)  vending machines or other appliances of a kind used for the sale of goods;

                      (i)  machinery, implements or apparatus for use in the production of electric current, gases, steam, compressed air or hydraulic power, being production for purposes other than:

                              (i)  sale by the producer; or

                             (ii)  use by the producer exclusively, or primarily and principally, in any activity specified in paragraph (a);

                      (j)  containers, pallets, stillages, spools or other goods for use by the manufacturer in the storage or delivery of his products, or materials or parts for the construction in situ of any containers for use in such storage;

                     (k)  goods for use in connection with the manufacture for sale of goods, if the first-mentioned goods are to be sold to the purchaser of the goods to be so manufactured, except where the goods to be so manufactured:

                              (i)  are covered by an item in this Schedule; or

                             (ii)  are to be sold by the manufacturer to a person who quotes his certificate of registration in respect of the purchase of those goods and who furnishes to the manufacturer a certificate in writing that the first‑mentioned goods are not for resale to a person to whom the goods to be so manufactured are also to be sold;

                    (m)  parts for any goods expressly excluded from this definition;

                     (o)  goods for use exclusively, or primarily and principally, in:

                              (i)  the copying or reproduction of a computer program, whether with or without related information and whether in the same material form or in a different material form; or

                             (ii)  the conversion of a computer program to another language, code or notation;

                            so as to embody the computer program (not being the embodying of the program in a microchip) in goods;

                     (p)  author/secretary equipment.

ancillary activity, in relation to an activity (in this definition called the core activity) of a person (in this definition called the first person), means any of the following activities of the first person:

                     (a)  the scheduling, sequencing, monitoring, controlling or costing of the core activity;

                     (b)  the ordering, storage, handling, monitoring, controlling or costing of goods used, or for use, mainly in carrying out the core activity;

                     (c)  training a person, or preparing materials for training a person, where the training is mainly for the purpose of developing, improving or maintaining the person’s skills in performing the core activity, and the person:

                              (i)  is the first person; or

                             (ii)  performs, or is likely to perform, the core activity as an employee of the first person; or

                            (iii)  otherwise performs, or is likely to perform, the core activity on the first person’s behalf;

                     (d)  the repair or maintenance of goods used, or for use, mainly in carrying out the core activity;

                     (e)  a supporting activity in relation to the core activity;

                      (f)  the scheduling, sequencing, monitoring, controlling or costing of one or more activities covered by any of paragraphs (a) to (e);

                     (g)  the ordering, storage, handling, monitoring, controlling or costing of goods used, or for use, mainly in carrying out one or more activities covered by any of paragraphs (a) to (e);

                     (h)  training a person, or preparing materials for training a person, where the training is mainly for the purpose of developing, improving or maintaining the person’s skills in performing one or more activities covered by any of paragraphs (a) to (e), and the person:

                              (i)  is the first person; or

                             (ii)  performs, or is likely to perform, that activity or those activities as an employee of the first person; or

                            (iii)  otherwise performs, or is likely to perform, that activity or those activities on the first person’s behalf;

                      (i)  the repair or maintenance of goods used, or for use, mainly in carrying out one or more activities covered by any of paragraphs (a) to (e);

                      (j)  a supporting activity in relation to one or more activities covered by any of paragraphs (a) to (e).

architectural/structural design equipment means goods that are mainly for use in connection with the preparation of documentation for:

                     (a)  the construction of buildings or other structures; or

                     (b)  the carrying out of civil engineering works.

audio-visual production equipment means goods that are mainly for use in making, altering or reproducing a cinematograph film or a sound recording by the maker, or any of the makers, of the film or sound recording, as the case may be.

author, in relation to an original literary, dramatic, musical or artistic work (within the meaning of the Copyright Act 1968), has the same meaning as in that Act.

author/secretary equipment means goods where all of the following conditions are satisfied:

                     (a)  the goods are mainly for use in connection with the manufacture of printed matter;

                     (b)  the goods are mainly for use in any or all of the following:

                              (i)  making, altering or reproducing eligible original literary, dramatic, musical or artistic works by the author, or any of the authors, of those works;

                             (ii)  performing the functions of a secretary;

                            (iii)  performing, in relation to images other than text, functions similar or analogous to the functions performed by a secretary in relation to text;

                            (iv)  performing the functions of a general journalist;

                     (c)  the goods are not covered by subclause 2(4).

auxiliaries to aids to manufacture means goods for use by a manufacturer exclusively, or primarily and principally:

                     (a)  in the processing or treatment of goods to be used by him as aids to manufacture;

                     (b)  in the disposal of waste substances resulting from any activity carried out by him as specified in this definition, not being waste substances resulting from the use of goods which are expressly excluded from this definition;

                     (c)  in the transportation, within premises in which they are to be used by him as specified in this paragraph, of goods:

                              (i)  to be used by him as aids to manufacture; or

                             (ii)  to be used by him exclusively, or primarily and principally, in any activity as specified in this definition, not being an activity involving the use of goods which are expressly excluded from this definition;

                     (d)  in the storage, within premises in which they are to be used by him as specified in this paragraph or premises contiguous to such premises, of goods:

                              (i)  to be used by him as aids to manufacture; or

                             (ii)  to be used by him exclusively, or primarily and principally, in any activity as specified in this definition, not being an activity involving the use of goods which are expressly excluded from this definition;

                     (e)  in the cleansing or sterilizing of bottles, vats or other containers for use in the storage of goods:

                              (i)  to be used by him as aids to manufacture; or

                             (ii)  to be used by him exclusively, or primarily and principally, in any activity as specified in this definition;

                      (f)  in operating, applying, cleansing or sterilizing machinery, implements or apparatus (not being machinery, implements or apparatus which is expressly excluded from this definition) used exclusively, or primarily and principally, in any activity carried out by him as specified in this definition;

                     (g)  as integral parts in the construction in situ or repair of machinery, implements or apparatus (not being machinery, implements or apparatus which is expressly excluded from this definition) to be used by him exclusively, or primarily and principally, in any activity as specified in this definition;

but does not include goods which are of any of the kinds expressly excluded from the definition of aids to manufacture.

biscuits includes:

                     (a)  cookies, crackers, pretzels, cones or wafers; or

                     (b)  goods consisting principally of biscuits or of goods falling within paragraph (a);

but does not include:

                     (c)  breakfast food consisting wholly or principally of compressed, rolled or flattened cereal;

                     (d)  rusks for infants or invalids, or crispbread; or

                     (e)  goods consisting principally of goods falling within paragraph (d).

confectionery includes:

                     (a)  goods marketed as confectionery or consisting principally of confectionery;

                     (b)  popcorn;

                     (c)  confectionery novelties;

                    (ca)  goods known either as muesli bars or health food bars, and similar foodstuffs;

                     (d)  crystallised fruit, glacé fruit or drained fruit;

                     (e)  crystallised ginger or preserved ginger; or

                      (f)  edible cake decorations;

but does not include candied peel.

container means:

                     (a)  the inner or outer coverings in which goods are packed or secured, or are to be packed or secured, in the ordinary course of business (including inside linings and inside packing materials); or

                     (b)  goods ordinarily used to secure or seal, or to describe the contents of, coverings to which paragraph (a) applies, being goods forming part of the completed coverings;

and includes can keys, glass droppers and other goods that:

                     (c)  are accessories of coverings or goods to which paragraph (a) or (b) applies or of goods marketed in such coverings;

                     (d)  are attached to or form part of the inner coverings, or are contained in the outer coverings, of the goods so marketed; and

                     (e)  are sold with those goods for one inclusive price.

domestic or staff amenities means:

                     (a)  residential accommodation; or

                     (b)  recreational or similar facilities; or

                     (c)  facilities for the provision of meals; or

                     (d)  washrooms, toilets or similar facilities; or

                     (e)  retail shops or similar facilities; or

                      (f)  amenities provided directly in connection with such accommodation or facilities (including, for example, the provision of water, light, power, access or communications).

eligible business goods has the meaning given by clause 3.

eligible computer equipment has the meaning given by clause 2.

eligible original literary, dramatic, musical or artistic work means an original literary, dramatic, musical or artistic work (within the meaning of the Copyright Act 1968), but does not include any of the following:

                     (a)  works where the work is an original work wholly or principally because of features of layout;

                     (b)  works where the author was performing the functions of a subeditor in relation to the work of another person;

                     (c)  works prescribed by the regulations.

eligible print finalisation activities, in relation to a person, means the finalisation of text or other images where all of the following conditions are satisfied:

                     (a)  the finalisation is mainly for the purpose of bringing the text or images into the final form necessary:

                              (i)  to make:

                                        (A)  a bromide; or

                                        (B)  a printing plate; or

                                        (C)  a similar thing; or

                             (ii)  to give electronic instructions to a printing machine;

                            for use in the production of printed matter manufactured by the person or another person;

                     (b)  if the text or images embody an eligible original literary, dramatic, musical or artistic work—the finalisation is not carried out by the author, or any of the authors, of the work;

                     (c)  the finalisation is not carried out by a person performing;

                              (i)  in the case of text—the functions of a secretary; or

                             (ii)  in the case of other images—functions that are similar or analogous to the functions performed by a secretary in relation to text;

                     (d)  the finalisation is not carried out by a person performing the functions of a general journalist.

eligible products, in relation to a person, means:

                     (a)  if the person is the manufacturer of goods—those goods; or

                     (b)  if the person is covered by paragraph (b) of the definition of goods producer—goods manufactured by the person; or

                     (c)  if the person is covered by paragraph (c) of the definition of goods producer—goods to which the person applies the process or treatment concerned; or

                     (d)  if the person is a minerals producer or explorer or a primary producer—goods produced or manufactured by the person.

finalisation, in relation to text or images, means editing, formatting, typesetting or similar activities.

general journalist means a journalist other than a journalist performing the functions of a subeditor in relation to the work of another person.

general purpose road vehicle means a road vehicle of a kind ordinarily used for the transport of persons or the transport or delivery of goods.

goods producer means a person who:

                     (a)  is a manufacturer; or

                     (b)  manufactures goods but, because of the definition of Manufacturer in subsection 3(1) of the Sales Tax Assessment Act (No. 1) 1930, is deemed not to be the manufacturer of the goods; or

                     (c)  applies a process or treatment to goods as specified in subparagraph (a)(iii) of the definition of Wholesale Merchant in that subsection; or

                     (d)  is a minerals producer or explorer; or

                     (e)  is a primary producer.

goods to be used in, wrought into or attached to goods to be manufactured means goods to be so used or dealt with that those goods, or some essential element thereof, will form an integral part of the goods to be manufactured, and will remain in those goods as an element essential to the goods in their completely manufactured condition.

item of computer equipment includes any of the following items:

                     (a)  a central processing unit or other processing device;

                     (b)  a storage device, including any of the following:

                              (i)  a disk, diskette or tape drive;

                             (ii)  a mass storage device;

                            (iii)  a data module;

                            (iv)  a similar device;

                     (c)  an input/output device, including any of the following:

                              (i)  a visual display terminal;

                             (ii)  a keyboard;

                            (iii)  a printer;

                            (iv)  a plotter;

                             (v)  a scanner;

                            (vi)  a magnetic, optical or card reader;

                           (vii)  a mouse;

                           (viii)  a light-pen;

                            (ix)  a digitiser tablet;

                             (x)  a tape punch;

                            (xi)  a similar device;

                     (d)  any of the following devices:

                              (i)  an analogue-to-digital converter;

                             (ii)  a modem;

                            (iii)  a multiplexer;

                            (iv)  an adaptor;

                             (v)  a controller for input/output devices;

                            (vi)  a similar device;

                     (e)  a device prescribed by the regulations;

                      (f)  a combination of devices that:

                              (i)  includes any of the above devices; and

                             (ii)  is contained in the same housing;

                     (g)  cables for use with any of the above items;

but does not include any of the following:

                    (m)  a device that forms part of the infrastructure of a telecommunications network;

                     (n)  a device prescribed by the regulations.

livestock does not include animals kept as domestic pets.

lubricants means oils, greases and other preparations:

                     (a)  of a kind sold exclusively or principally as;

                     (b)  put up for sale as; or

                     (c)  for use as;

lubricants of machinery (including vehicles), implements or apparatus.

mainly means to the extent of more than 50%.

minerals producer or explorer means a person who carries on a business of carrying out:

                     (a)  mining operations (including exploration or prospecting); or

                     (b)  petroleum mining operations (including exploration or prospecting); or

                     (c)  quarrying operations (including exploration or prospecting).

n.e.i. means not covered by any other item or subitem in this Schedule or by any item or subitem in any other Schedule to this Act.

parts, in relation to road vehicles, includes bodies for those road vehicles (including insulated bodies, tank bodies and other bodies designed for the transport or delivery of goods of particular kinds), underbody hoists and other equipment or apparatus of a kind ordinarily fitted to road vehicles, being equipment or apparatus used in connection with the transport or delivery of goods by those road vehicles.

primary producer means a person who carries on a business of carrying out primary production operations.

primary production operations means:

                     (a)  agricultural operations; or

                     (b)  operations involved in maintaining animals reared for the production of food, fibres, skins, fur or feathers, or for use in the farming of land, for the purpose of selling the animals or their bodily produce, including natural increase; or

                     (c)  forest operations; or

                     (d)  fishing operations; or

                     (e)  pearling operations.

production, in the definition of eligible products and in clauses 3 to 14, means production of goods by carrying out:

                     (a)  primary production operations; or

                     (b)  mining operations; or

                     (c)  petroleum mining operations; or

                     (d)  quarrying operations;

whether or not that production constitutes manufacture of the goods.

savoury snacks means:

                     (a)  goods, being:

                              (i)  potato crisps, sticks or straws, corn crisps or chips, bacon or pork crackling, prawn chips, or seeds or nuts that have been shelled or have been processed or treated by salting, spicing, smoking or roasting or in any other manner; or

                             (ii)  any similar product, whether or not consisting wholly or partly of any vegetable, cereal, herb, fruit, meat, seafood or dairy product or extract thereof and whether or not artificially flavoured;

                            that are:

                            (iii)  of a kind sold exclusively or principally; or

                            (iv)  put up for sale;

                            as food for human consumption without requiring processing or treatment; or

                     (b)  goods consisting principally of any one or more of the goods referred to in paragraph (a);

but does not include:

                     (c)  goods marketed exclusively or principally as ingredients of food for human consumption or as goods to be mixed with or added to food for human consumption; or

                     (d)  nuts or seeds that have not been processed or treated by salting, spicing, smoking or roasting or in any similar manner, being nuts or seeds of a kind used exclusively or principally as ingredients of food for human consumption or as goods mixed with or added to food for human consumption.

software-generation equipment means goods where all of the following conditions are satisfied:

                     (a)  the goods are mainly for use in making, altering or reproducing eligible original literary works, being computer programs, by the author, or any of the authors, of those works;

                     (b)  the goods are not mainly for use in connection with the embodying of the program concerned in a microchip;

                     (c)  the goods are not covered by paragraph (2)(b) of clause 2 by virtue of subparagraph (v) or (vi) of that paragraph.

supporting activity, in relation to an activity (in this definition called the key activity), means an activity:

                     (a)  undertaken mainly for one or more of the following purposes:

                              (i)  the provision of access to a building, or to a part of a building, being a building or part that is used, or for use, mainly in carrying out the key activity;

                             (ii)  lighting for the purpose of carrying out the key activity;

                            (iii)  the control of the temperature in an area used, or for use, mainly in carrying out the key activity;

                            (iv)  the covering of floors or windows in an area used, or for use, mainly in carrying out the key activity;

                             (v)  the monitoring or control of pollution resulting from carrying out the key activity;

                            (vi)  the disposal of waste products resulting from carrying out the key activity;

                           (vii)  the production, supply or regulation of power (including electricity, gas, compressed air or hydraulic power) for use in carrying out the key activity;

                           (viii)  transporting people (otherwise than by air or sea), within an area used, or for use, mainly in carrying out the key activity, for the purpose of assisting those people to carry out the key activity;

                            (ix)  the monitoring of the weather for a purpose related to carrying out the key activity;

                             (x)  the prevention of accidents:

                                        (A)  involving persons carrying out the key activity; and

                                        (B)  occurring in an area used, or for use, mainly in carrying out the key activity;

                            (xi)  the treatment of injuries in an area used, or for use, mainly in carrying out the key activity, where:

                                        (A)  the person injured was carrying out the key activity; and

                                        (B)  the injury occurred in such an area;

                           (xii)  preventing people who are carrying out the key activity from being injured while in an area used mainly in carrying out the key activity;

                           (xiii)  the prevention, detection or extinguishing of fires in an area used, or for use, mainly in carrying out the key activity;

                          (xiv)  the cleaning, including decontamination, of an area used, or for use, mainly in carrying out the key activity;

                           (xv)  the security of an area used, or for use, mainly in carrying out the key activity;

                          (xvi)  the supply or regulation of water for use mainly in carrying out the key activity;

                          (xvii)  communication for the purpose of carrying out the key activity; and

                     (b)  undertaken otherwise than mainly for a purpose related to the repair or maintenance of buildings or structures.

year of income has the same meaning as in the Income Tax Assessment Act 1936.

             (2)  For the purposes of the definition of auxiliaries to aids to manufacture in subclause (1), goods includes goods that have gone into use in Australia.

             (3)  Subparagraphs (a)(iv) and (v) of the definition of aids to manufacture in subclause (1) shall not be taken to limit the generality of subparagraphs (a)(i), (ii) and (iii) of that definition.

             (4)  The express references in this Schedule to processing or treatment do not imply that references to manufacture do not include references to processing or treatment.

             (5)  An item in Division VI does not apply to goods put up and sold for use as foods for animals.

             (6)  The reference in paragraph (f) of the definition of aids to manufacture in subclause (1) to goods for use by a manufacturer of savoury snacks or a confectioner, baker or pastry-cook in the manufacture of biscuits does not include a reference to machinery designed for manufacturing biscuits used in premises or vehicles in which the business of manufacturing biscuits is carried on exclusively or principally for the purpose of sale by retail directly from those premises or vehicles.

             (7)  For the purposes of the definition of audio-visual production equipment in subclause (1), cinematograph film, make and sound recording have the same meanings as in the Copyright Act 1968.

             (8)  The definition of mainly in subclause (1) does not affect the meaning of the expressions ordinarily, primarily and principally, primarily or principally, primarily or principally, when used elsewhere in this Act or in any other law of the Commonwealth relating to sales tax.

2  Eligible computer equipment

             (1)  A reference in this Schedule to eligible computer equipment is a reference to goods covered by any of the following categories:

                     (a)  design/engineering computer equipment (defined by subclause (2));

                     (b)  production-related computer equipment (defined by subclause (3));

                     (c)  print-related computer equipment (defined by subclause (4));

                     (d)  non-print mixed-use computer equipment (defined by subclause (5));

                     (e)  print-related mixed-use computer equipment (defined by subclause (6)).

             (2)  A reference in this clause to design/engineering computer equipment is a reference to goods, being individual items of computer equipment, where all of the following conditions are satisfied:

                     (a)  the goods are for use by a person, being:

                              (i)  a manufacturer; or

                             (ii)  a person who manufactures goods but, by virtue of the definition of Manufacturer in subsection 3(1) of the Sales Tax Assessment Act (No. 1) 1930, is deemed not to be the manufacturer of the goods; or

                            (iii)  a person who applies any process or treatment to goods as specified in subparagraph (a)(iii) of the definition of Wholesale Merchant in that subsection;

                     (b)  the goods are mainly for use in the engineering or technical design of any or all of the following:

                              (i)  goods for manufacture, processing or treatment, or for likely manufacture, processing or treatment, by the person, as the case may be;

                             (ii)  machinery, implements or apparatus for use, or likely use, by the person in the manufacturing, processing or treatment of goods, as the case may be;

                            (iii)  processes (including the detailing of plant layout or of machining and assembly steps) for use, or likely use, by the person in the manufacturing, processing or treatment of goods, as the case may be;

                            (iv)  processes (including the detailing of plant layout or of machining and assembly steps) for use, or likely use, by the person in the manufacturing, processing or treatment of machinery, implements or apparatus covered by subparagraph (ii);

                             (v)  operating instructions for computer-controlled equipment for use, or likely use, by the person in the manufacturing, processing or treatment of goods, as the case may be;

                            (vi)  operating instructions for computer-controlled equipment for use, or likely use, by the person in the manufacturing, processing or treatment of machinery, implements or apparatus covered by subparagraph (ii);

                     (c)  the goods are not author/secretary equipment;

                     (d)  the goods are not software-generation equipment;

                     (e)  the goods are not audio-visual production equipment;

                      (f)  the goods are not architectural/structural design equipment;

                     (g)  the goods are not covered by paragraph (4)(b).

             (3)  A reference in this clause to production-related computer equipment is a reference to individual items of computer equipment, where both of the following conditions are satisfied:

                     (a)  the goods are for use by a person, being:

                              (i)  a manufacturer; or

                             (ii)  a person who manufactures goods but, by virtue of the definition of Manufacturer in subsection 3(1) of the Sales Tax Assessment Act (No. 1) 1930, is deemed not to be the manufacturer of the goods; or

                            (iii)  a person who applies any process or treatment to goods as specified in subparagraph (a)(iii) of the definition of Wholesale Merchant in that subsection;

                     (b)  the goods are mainly for use in any or all of the following:

                              (i)  the scheduling, sequencing, monitoring, controlling or costing of manufacturing, processing or treatment, as the case may be;

                             (ii)  if subparagraph (a)(i) or (ii) applies—the ordering, storage, handling, monitoring, controlling or costing of goods to be used in, wrought into or attached to goods to be manufactured or of other materials used in the manufacture of the goods;

                            (iii)  if subparagraph (a)(iii) applies—the ordering, storage, handling, monitoring, controlling or costing of goods to be treated or processed or of materials to be used in that processing or treatment;

                            (iv)  the storage, handling, monitoring, controlling or dispatch (but not including dispatch other than to persons covered by paragraph (a)) of goods which have been manufactured, processed or treated by the person, as the case may be;

                             (v)  the ordering, storage, handling, monitoring, controlling or costing of machinery, implements or apparatus for use by the person in the manufacturing, processing or treatment of goods, as the case may be.

             (4)  A reference in this clause to print-related computer equipment is a reference to goods, being individual items of computer equipment, where both of the following conditions are satisfied:

                     (a)  the goods are for use by a person, being:

                              (i)  a manufacturer of printed matter; or

                             (ii)  a manufacturer of goods for use in the production of printed matter;

                     (b)  the goods are mainly for use in any or all of the following:

                              (i)  eligible print finalisation activities of the person;

                             (ii)  the recording of advertisements for inclusion in a newspaper, periodical or magazine manufactured by the person;

                            (iii)  the preparation or finalisation of text or images for inclusion in goods, being technical manuals, or other documentation, relating to activities that:

                                        (A)  are covered by paragraph (2)(b) or (3)(b); and

                                        (B)  relate to goods other than printed matter.

             (5)  A reference in this clause to non-print mixed-use computer equipment is a reference to goods, being individual items of computer equipment, where the goods are covered by either of the following paragraphs:

                     (a)  goods where both of the following conditions are satisfied:

                              (i)  the goods are for use by a registered person covered by paragraph (2)(a);

                             (ii)  the goods are mainly for use for any or all of the following purposes:

                                        (A)  a purpose that would have been covered by subclause (2) or (3) if the reference in the subclause concerned to mainly were a reference to partly;

                                        (B)  a purpose which would qualify the goods as aids to manufacture (as defined by regulations made under the Sales Tax Assessment Acts) if the first reference in paragraph (a) of the definition of aids to manufacture in those regulations, the references in paragraphs (b), (h) and (i) of that definition and the second reference in paragraph (f) of that definition to primarily and principally were references to partly;

                                        (C)  a purpose which would qualify the goods as auxiliaries to aids to manufacture (as defined by regulations made under the Sales Tax Assessment Acts) if all references in the definition of auxiliaries to aids to manufacture in those regulations to primarily and principally were references to partly;

                     (b)  goods where both of the following conditions are satisfied:

                              (i)  the goods are for use by an unregistered manufacturer;

                             (ii)  the goods are mainly for use for any or all of the following purposes:

                                        (A)  a purpose that would have been covered by subclause (2) or (3) if the reference in the subclause concerned to mainly were a reference to partly;

                                        (B)  a purpose which would qualify the goods as aids to manufacture if the first reference in paragraph (a) of the definition of aids to manufacture in subclause 1(1), the references in paragraphs (b), (h) and (i) of that definition and the second reference in paragraph (f) of that definition to primarily and principally were references to partly;

                                        (C)  a purpose which would qualify the goods as auxiliaries to aids to manufacture if all references in the definition of auxiliaries to aids to manufacture in subclause 1(1) to primarily and principally were references to partly.

             (6)  A reference in this clause to print-related mixed-use computer equipment is a reference to goods, being individual items of computer equipment, where the goods are covered by either of the following paragraphs:

                     (a)  goods where both of the following conditions are satisfied:

                              (i)  the goods are for use by a registered person covered by paragraph (4)(a);

                             (ii)  the goods are mainly for use for any or all of the following purposes:

                                        (A)  a purpose that would have been covered by subclause (2), (3) or (4) if the reference in the subclause concerned to mainly were a reference to partly;

                                        (B)  a purpose which would qualify the goods as aids to manufacture (as defined by regulations made under the Sales Tax Assessment Acts) if the first reference in paragraph (a) of the definition of aids to manufacture in those regulations, the references in paragraphs (b), (h) and (i) of that definition and the second reference in paragraph (f) of that definition to primarily and principally were references to partly;

                                        (C)  a purpose which would qualify the goods as auxiliaries to aids to manufacture (as defined by regulations made under the Sales Tax Assessment Acts) if all references in the definition of auxiliaries to aids to manufacture in those regulations to primarily and principally were references to partly;

                     (b)  goods where both of the following conditions are satisfied:

                              (i)  the goods are for use by an unregistered manufacturer covered by paragraph (4)(a);

                             (ii)  the goods are mainly for use for any or all of the following purposes:

                                        (A)  a purpose that would have been covered by subclause (2), (3) or (4) if the reference in the subclause concerned to mainly were a reference to partly;

                                        (B)  a purpose which would qualify the goods as aids to manufacture if the first reference in paragraph (a) of the definition of aids to manufacture in subclause 1(1), the references in paragraphs (b), (h) and (i) of that definition and the second reference in paragraph (f) of that definition to primarily and principally were references to partly;

                                        (C)  a purpose which would qualify the goods as auxiliaries to aids to manufacture if all references in the definition of auxiliaries to aids to manufacture in subclause 1(1) to primarily and principally were references to partly.

3  Eligible business goods

                   In this Schedule:

eligible business goods means goods covered by any of the following categories:

                     (a)  eligible primary production goods;

                     (b)  eligible mineral production goods;

                     (c)  eligible manufacturing goods;

                     (d)  eligible transport goods;

                     (e)  eligible engineering and technical design goods;

                      (f)  eligible storage, handling and dispatch goods;

                     (g)  eligible computer equipment;

                     (h)  eligible R&D goods;

                      (i)  eligible sea cargo handling goods;

                      (j)  eligible international air cargo handling goods;

                     (k)  mixed-use eligible business goods;

                      (l)  mixed-use eligible road vehicles;

                    (m)  parts for goods covered by any of categories (a) to (l);

but does not include:

                     (n)  goods covered by item 61 in the Second Schedule (other than vehicles known as four-wheel drive vehicles); or

                     (o)  goods covered by paragraph (f) of the definition of aids to manufacture in subclause 1(1); or

                     (p)  goods that form, or are to form, part of the infrastructure of a telecommunications network; or

                     (q)  goods for use mainly in connection with domestic or staff amenities; or

                      (r)  goods for use mainly in connection with the construction of buildings or other structures; or

                      (s)  parts for goods covered by any of paragraphs (n) to (r).

4  Eligible primary production goods

                   In this Schedule:

eligible primary production goods means goods where all of the following conditions are satisfied:

                     (a)  the goods are for use by a primary producer;

                     (b)  the goods are for use mainly in one or more of the following:

                              (i)  carrying out primary production operations of a particular kind in the course of a business of carrying out that kind of primary production operations;

                             (ii)  carrying out an ancillary activity in relation to an activity of the primary producer that is covered by subparagraph (i);

                     (c)  the goods are not for use mainly in connection with administrative activities (except activities covered by subparagraph (b)(ii));

                     (d)  in the case of a general purpose road vehicle, or parts for such a vehicle—the vehicle is for use exclusively within premises that are:

                              (i)  owned, leased or controlled by the primary producer; and

                             (ii)  used, or for use, by the primary producer mainly in carrying out activities covered by subparagraph (b)(i) or (ii).

5  Eligible mineral production goods

             (1)  In this Schedule:

eligible mineral production goods means goods where all of the following conditions are satisfied:

                     (a)  the goods are for use by a minerals producer or explorer;

                     (b)  the goods are for use mainly in one or more of the following:

                              (i)  carrying out mining operations (including exploration or prospecting) in the course of a business of carrying out such operations;

                             (ii)  carrying out petroleum mining operations (including exploration or prospecting) in the course of a business of carrying out such operations;

                            (iii)  carrying out quarrying operations (including exploration or prospecting) in the course of a business of carrying out such operations;

                            (iv)  carrying out a rehabilitation-related activity;

                             (v)  carrying out an ancillary activity in relation to an activity of the minerals producer or explorer that is covered by any of subparagraphs (i) to (iv);

                     (c)  the goods are not for use mainly in connection with administrative activities (except activities covered by subparagraph (b)(v));

                     (d)  in the case of a general purpose road vehicle, or parts for such a vehicle—the vehicle is for use exclusively within premises that are:

                              (i)  owned, leased or controlled by the minerals producer or explorer; and

                             (ii)  used, or for use, by the minerals producer or explorer mainly in carrying out activities covered by a subparagraph of paragraph (b);

                            other than so much of such premises as is used, or for use, mainly in connection with:

                            (iii)  domestic or staff amenities; or

                            (iv)  airports.

             (2)  In this clause:

extractive activities means:

                     (a)  mining operations (including exploration or prospecting); or

                     (b)  petroleum mining operations (including exploration or prospecting); or

                     (c)  quarrying operations (including exploration or prospecting).

pre-mining condition of a site means the condition the site was in before extractive activities were first commenced on the site, whether by the minerals producer or explorer or a predecessor, whether immediate or otherwise, of the minerals producer or explorer.

rehabilitation-related activity means the restoration or rehabilitation of a site on which the minerals producer or explorer conducted extractive activities to, or to a reasonable approximation of, the pre-mining condition of the site, but does not include an activity in connection with domestic or staff amenities or airports.

restoration of a site includes the partial restoration or rehabilitation of the site (even if the minerals producer or explorer had no intention of completing the restoration or rehabilitation).

site includes a part of a site.

6  Eligible manufacturing goods

                   In this Schedule:

eligible manufacturing goods means goods where all of the following conditions are satisfied:

                     (a)  the goods are for use by a goods producer;

                     (b)  the goods are for use mainly in carrying out one or more of the following:

                              (i)  if the goods producer is a registered person:

                                        (A)  an activity that would qualify the goods as aids to manufacture (as defined by regulations made under the Sales Tax Assessment Acts) if the first reference in paragraph (a) of the definition of aids to manufacture in those regulations, the references in paragraphs (b) and (i) of that definition and the second reference in paragraph (f) of that definition to primarily and principally were references to partly; or

                                        (B)  an activity that would qualify the goods as auxiliaries to aids to manufacture (as defined by regulations made under the Sales Tax Assessment Acts) if all references in the definition of auxiliaries to aids to manufacture in those regulations to primarily and principally were references to partly;

                             (ii)  if the goods producer is not a registered person:

                                        (A)  an activity that would qualify the goods as aids to manufacture if the first reference in paragraph (a) of the definition of aids to manufacture in subclause 1(1), the references in paragraphs (b) and (i) of that definition and the second reference in paragraph (f) of that definition to primarily and principally were references to partly; or

                                        (B)  an activity that would qualify the goods as auxiliaries to aids to manufacture if all references in the definition of auxiliaries to aids to manufacture in subclause 1(1) to primarily and principally were references to partly;

                            (iii)  if the goods producer is covered by paragraph 2(4)(a)—an activity covered by a subparagraph of paragraph 2(4)(b);

                            (iv)  unless the goods are of a kind excluded from subitem 113D(1)—an activity described in a paragraph of that subitem;

                             (v)  unless the goods are of a kind excluded from subitem 113D(2)—an activity described in that subitem;

                            (vi)  an activity covered by subitem 113D(3) or (4);

                           (vii)  if the goods are machinery, implements, apparatus or materials—an activity covered by subitem 113E(1);

                           (viii)  an activity that would result in the goods being covered by item 113F if the first reference in that item to exclusively were a reference to partly;

                            (ix)  an ancillary activity in relation to an activity of the goods producer that is covered by any of subparagraphs (i) to (viii);

                     (c)  in the case of a general purpose road vehicle, or parts for such a vehicle—the vehicle is for use exclusively within premises that are:

                              (i)  owned, leased or controlled by the goods producer; and

                             (ii)  used, or for use, by the goods producer mainly in carrying out activities covered by a subparagraph of paragraph (b).

7  Eligible transport goods

             (1)  In this Schedule:

eligible transport goods means goods where all of the following conditions are satisfied:

                     (a)  the goods are for use by a goods producer;

                     (b)  the goods are for use mainly in one or more of the following:

                              (i)  the operation, maintenance or repair of:

                                        (A)  a railway; or

                                        (B)  a pipeline; or

                                        (C)  a conveyor;

                                   used, or for use, mainly to convey qualifying goods within, between, or within and between, eligible premises;

                             (ii)  carrying out an ancillary activity in relation to an activity covered by subparagraph (i);

                     (c)  in the case of a general purpose road vehicle, or parts for such a vehicle—the vehicle is for use exclusively within the eligible premises.

             (2)  In this clause:

eligible premises means:

                     (a)  premises:

                              (i)  owned, leased or controlled by the goods producer; and

                             (ii)  used, or for use, by the goods producer mainly for the production, manufacturing, processing, treatment, storage or distribution of qualifying goods; or

                     (b)  a place or facility covered by paragraph (a) of the definition of eligible sea cargo handling goods in subclause 11(1); or

                     (c)  a place or facility covered by paragraph (a) of the definition of eligible international air cargo handling goods in subclause 12(1).

qualifying goods means:

                     (a)  eligible products of the goods producer; or

                     (b)  goods to be used in, wrought into or attached to eligible products of the goods producer; or

                     (c)  goods that, after further manufacture, processing or treatment by the goods producer, will be eligible products of the goods producer; or

                     (d)  eligible business goods (other than eligible transport goods).

8  Eligible engineering and technical design goods

                   In this Schedule:

eligible engineering and technical design goods means goods where all of the following conditions are satisfied:

                     (a)  the goods are for use by a goods producer;

                     (b)  the goods are for use mainly in one or more of the following:

                              (i)  the engineering or technical design of any or all of the following:

                                        (A)  goods that are, or are likely to be, eligible products of the goods producer;

                                        (B)  goods for use, or likely use, by the goods producer in the production, manufacturing, processing or treatment of eligible products of the goods producer;

                                        (C)  processes (including the detailing of plant layout or of machining and assembly steps) for use, or likely use, by the goods producer in the production, manufacturing, processing or treatment of eligible products of the goods producer;

                                        (D)  processes (including the detailing of plant layout or of machining and assembly steps) for use, or likely use, by the goods producer in the production, manufacturing, processing or treatment of goods covered by sub‑subparagraph (B);

                                         (E)  operating instructions for computer-controlled equipment for use, or likely use, by the goods producer in the production, manufacturing, processing or treatment of eligible products of the goods producer;

                                         (F)  operating instructions for computer-controlled equipment for use, or likely use, by the goods producer in the production, manufacturing, processing or treatment of goods covered by sub-subparagraph (B);

                             (ii)  carrying out an ancillary activity in relation to an activity covered by subparagraph (i);

                     (c)  in the case of a general purpose road vehicle, or parts for such a vehicle—the vehicle is for use exclusively within premises that are:

                              (i)  owned, leased or controlled by the goods producer; and

                             (ii)  used, or for use, by the goods producer mainly in carrying out activities covered by subparagraph (b)(i) or (ii);

                     (d)  the goods are not author/secretary equipment;

                     (e)  the goods are not software-generation equipment;

                      (f)  the goods are not audio-visual production equipment;

                     (g)  the goods are not architectural/structural design equipment;

                     (h)  the goods are not covered by paragraph 2(4)(b).

9  Eligible storage, handling and dispatch goods

             (1)  In this Schedule:

eligible storage, handling and dispatch goods means goods where all of the following conditions are satisfied:

                     (a)  the goods are for use by a goods producer;

                     (b)  the goods are for use mainly:

                              (i)  on premises owned, leased or controlled by the goods producer; or

                             (ii)  on premises:

                                        (A)  that are used, or for use, mainly for the storage, handling or dispatch of qualifying goods of one or more goods producers; and

                                        (B)  that are not owned, leased or controlled by a person whose main business is the sale of goods (other than eligible products of the person) by retail or by wholesale;

                            other than so much of such premises as is used, or for use, mainly in connection with the retail sale of goods at those premises to the general public;

                     (c)  the goods are for use mainly in carrying out one or more of the following:

                              (i)  the storage, handling (including transport) or dispatch of qualifying goods of the goods producer;

                             (ii)  an ancillary activity in relation to an activity covered by subparagraph (i);

                     (d)  if the goods producer’s business is, or is in part, the sale of goods (other than eligible products of the goods producer) by retail or by wholesale—the goods are not for use mainly in connection with that business, or that part, as the case may be;

                     (e)  in the case of a general purpose road vehicle, or parts for such a vehicle—the vehicle is for use exclusively within those premises.

             (2)  In this clause:

qualifying goods means:

                     (a)  eligible products of the goods producer; or

                     (b)  goods to be used in, wrought into or attached to eligible products of the goods producer; or

                     (c)  goods that, after further manufacture, processing or treatment by the goods producer, will be eligible products of the goods producer; or

                     (d)  eligible business goods (other than eligible storage, handling and dispatch goods).

10  Eligible R&D goods

             (1)  In this Schedule:

eligible R&D goods means goods where all of the following conditions are satisfied:

                     (a)  the goods are for use by a person, being:

                              (i)  a goods producer; or

                             (ii)  an eligible R&D entity;

                     (b)  the goods are for use mainly in carrying out one or more of the following:

                              (i)  an eligible R&D activity;

                             (ii)  an ancillary activity in relation to an eligible R&D activity of the person;

                     (c)  in the case of a general purpose road vehicle, or parts for such a vehicle—the vehicle is for use exclusively within premises that are:

                              (i)  owned, leased or controlled by the person; and

                             (ii)  used, or for use, by the person mainly in carrying out activities covered by subparagraph (b)(i) or (ii);

                     (d)  the goods are not software-creation goods in relation to the person.

             (2)  For the purposes of this clause, a person is an eligible R&D entity at a particular time if:

                     (a)  the person has, as at that time, entered into an agreement under section 28 or 31 of the Industry Research and Development Act 1986 in respect of a project that is being carried out at that time; or

                     (b)  as at that time:

                              (i)  the Industry Research and Development Board has registered the person under section 39F of that Act; and

                             (ii)  that registration is in force; or

                     (c)  as at that time, the Industry Research and Development Board has registered the person under section 39J of that Act, or registered the person jointly with another person or persons under section 39P of that Act, in respect of the year of income of the person in which that time occurs.

             (3)  In this clause:

eligible process means a process made up mainly of activities where, if goods were for use exclusively to perform one or more of those activities, the goods would be:

                     (a)  eligible business goods (other than eligible R&D goods); or

                     (b)  aids to manufacture; or

                     (c)  auxiliaries to aids to manufacture.

eligible R&D activity means any of the following:

                     (a)  systematic, investigative or experimental activities that involve innovation or technical risk and are carried out mainly for one or more of the following purposes:

                              (i)  creating new or improved goods that are, or are likely, to be produced, manufactured, processed or treated in Australia;

                             (ii)  creating new or improved eligible processes for use, or likely use, in Australia;

                            (iii)  acquiring new knowledge mainly for the purpose of creating such new or improved goods or processes;

                     (b)  other activities that are carried out mainly for a purpose directly related to the carrying out of an activity covered by paragraph (a);

but does not include any of the following activities:

                     (c)  market research, market testing or market development, or sales promotion (including consumer surveys);

                     (d)  prospecting, exploring or drilling for minerals or petroleum;

                     (e)  making cosmetic modifications or stylistic changes to products, processes or production methods;

                      (f)  management studies or efficiency surveys;

                     (g)  research in social sciences, arts or humanities;

                     (h)  feasibility studies;

                      (i)  activities the main purpose of which is:

                              (i)  creating new or improved services; or

                             (ii)  acquiring new knowledge mainly for the purpose of creating new or improved services;

                      (j)  quality control;

                     (k)  activities that are carried out mainly for a purpose directly related to the carrying out of an activity covered by any of paragraphs (c) to (j).

software-creation goods, in relation to a person, means goods that:

                     (a)  are for use mainly in making, altering or reproducing computer programs (other than programs for use by the person mainly in carrying out an eligible process); and

                     (b)  are not for use mainly in connection with the embodying of computer programs in microchips.

11  Eligible sea cargo handling goods

             (1)  In this Schedule:

eligible sea cargo handling goods means goods where all of the following conditions are satisfied:

                     (a)  the goods are for use by a person mainly at a place or facility (in this clause called the eligible sea cargo activity area) that is used, or for use, mainly in carrying out eligible sea cargo handling activities;

                     (b)  the goods are for use mainly in carrying out one or more of the following:

                              (i)  an eligible sea cargo handling activity;

                             (ii)  an ancillary activity in relation to an eligible sea cargo handling activity;

                     (c)  if the person’s business is, or is in part, the sale of goods (other than eligible products of the person) by retail or by wholesale—the goods are not for use mainly in connection with that business, or that part, as the case may be;

                     (d)  in the case of a general purpose road vehicle, or parts for such a vehicle—the vehicle is for use exclusively within the eligible sea cargo activity area.

             (2)  In this clause:

container means a receptacle covered by item 154.

eligible sea cargo handling activity means any of the following:

                     (a)  the loading or unloading of sea cargo;

                     (b)  the storage, movement, packing or unpacking of sea cargo;

                     (c)  the physical protection, preservation or decontamination of sea cargo;

                     (d)  the storage, movement, packing or unpacking of containers used to contain sea cargo;

                     (e)  the physical protection or decontamination of such containers.

sea cargo means cargo (including cargo consisting of a bulk commodity, for example, oil or wheat) that has been, or is to be, carried on a ship, but does not include:

                     (a)  stores for the ship; or

                     (b)  fuel or ballast for the ship; or

                     (c)  passengers’ baggage; or

                     (d)  goods to be used, consumed, or sold by retail, on the ship; or

                     (e)  goods to be used, consumed, or sold by retail, at a place or facility that is used, or for use, mainly in carrying out eligible sea cargo handling activities.

12  Eligible international air cargo handling goods

             (1)  In this Schedule:

eligible international air cargo handling goods means goods where all of the following conditions are satisfied:

                     (a)  the goods are for use by a person mainly at a place or facility (in this clause called the eligible international air cargo activity area) that is used, or for use, mainly in carrying out eligible international air cargo handling activities;

                     (b)  the goods are for use mainly in carrying out one or more of the following:

                              (i)  an eligible international air cargo handling activity;

                             (ii)  an ancillary activity in relation to an eligible international air cargo handling activity;

                     (c)  if the person’s business is, or is in part, the sale of goods (other than eligible products of the person) by retail or by wholesale—the goods are not for use mainly in connection with that business, or that part, as the case may be;

                     (d)  in the case of a general purpose road vehicle, or parts for such a vehicle—the vehicle is for use exclusively within the eligible international air cargo activity area.

             (2)  In this clause:

container means a receptacle for repeated use on aircraft for the purpose of transporting cargo by air.

eligible international air cargo handling activity means any of the following:

                     (a)  the loading or unloading of international air cargo;

                     (b)  the storage, movement, packing or unpacking of international air cargo;

                     (c)  the physical protection, preservation or decontamination of international air cargo;

                     (d)  the storage, movement, packing or unpacking of containers used to contain international air cargo;

                     (e)  the physical protection or decontamination of such containers.

international air cargo means cargo that:

                     (a)  has been, or is to be, carried on an aircraft; and

                     (b)  is consigned on a bill of lading to or from an airport outside Australia;

but does not include:

                     (c)  stores for the aircraft; or

                     (d)  fuel for the aircraft; or

                     (e)  passengers’ baggage; or

                      (f)  goods to be used, consumed, or sold by retail, on the aircraft; or

                     (g)  goods to be used, consumed, or sold by retail, at a place or facility that is used, or for use, mainly in carrying out eligible international air cargo handling activities.

13  Mixed-use eligible business goods

             (1)  Goods (other than general purpose road vehicles or parts for such vehicles) are mixed-use eligible business goods if they are for use by a person mainly in carrying out 2 or more eligible activities.

             (2)  In this clause:

eligible activity, in relation to goods for use by a person, means an activity such that the goods would be eligible business goods if they were for use by the person mainly in carrying out that activity, but does not include an activity in so far as:

                     (a)  the goods would be eligible business goods, if they were for use by the person mainly in carrying out that activity, only if they were for use by the person mainly in carrying out the activity at a particular place; and

                     (b)  the goods are for use by the person in carrying out the activity otherwise than at that place.

14  Mixed-use eligible road vehicles

             (1)  In this Schedule:

mixed-use eligible road vehicle means a general purpose road vehicle that:

                     (a)  is for use by a person mainly in carrying out one or more eligible activities; and

                     (b)  is for use exclusively:

                              (i)  within areas; or

                             (ii)  in going between contiguous areas; or

                            (iii)  both within areas and in going between contiguous areas;

                            where each of those areas is an eligible area in relation to that eligible activity, or one or more of those eligible activities, as the case may be.

             (2)  In this clause:

eligible activity, in relation to a general purpose road vehicle that is for use by a person, means an activity such that, if the vehicle were goods other than a general purpose road vehicle, the vehicle would be eligible business goods if:

                     (a)  unless paragraph (b) applies—it were for use by the person mainly in carrying out that activity; or

                     (b)  if it would be eligible business goods, if it were for use by the person mainly in carrying out that activity, only if it were for use by the person mainly in carrying out the activity at a particular place—it were for use by the person mainly in carrying out that activity at that place.

eligible area, in relation to an activity of a person, means an area such that a general purpose road vehicle would be eligible business goods if it were for use by the person exclusively in carrying out that activity within that area.

 



Sales Tax Exemption Items

Acts to which Exemption Applies

DIVISION I—AGRICULTURAL MACHINERY, IMPLEMENTS, EQUIPMENT AND MATERIALS

1.

Agricultural machinery, implements and apparatus (and parts therefor for use in agricultural industry), viz.:

 

 

(1)

Bag loaders and bag rammers

Nos. 1 to 9

 

(2)

Baling presses

Nos. 1 to 9

 

(3)

Blade shears

Nos. 1 to 9

 

(4)

Bore drain delvers

Nos. 1 to 9

 

(5)

Broadcast seed sowers

Nos. 1 to 9

 

(6)

Cane chippers and cane planters

Nos. 1 to 9

 

(6A)

Cane lifts and other machinery, implements or apparatus for use exclusively or primarily and principally in the loading or unloading of sugar cane

Nos. 1 to 9

 

(7)

Chaff cutters

Nos. 1 to 9

 

(8)

Clover brooms for harvesting subterranean seed

Nos. 1 to 9

 

(9)

Corn, grain or feed grinders

Nos. 1 to 9

 

(10)

Corn shellers, corn huskers and corn baggers

Nos. 1 to 9

 

(11)

Cotton gins

Nos. 1 to 9

 

(12)

Cultivators

Nos. 1 to 9

 

(13)

Drills—seed, grain and fertilizer

Nos. 1 to 9

 

(14)

Goods of the following kinds, namely:

Nos. 1 to 9

 

 

(a)     engines;

 

 

 

(b)     electricity generators and generator sets and electric welding sets;

 

 

 

(c)     acetylene-gas generators;

 

 

 

(d)     hand pieces, welding tips, cutting nozzles, tubing and accessories for gas welding apparatus and for gas cutting apparatus;

 

 

 

(e)     shafting, belting, pulleys, couplings, other transmission gear, trolleys and electrodes for use with goods to which any of the preceding paragraphs apply;

 

 

 

(f)      hand trucks for use with welding-gas cylinders

 

 

(15)

Fencing wire strainers

Nos. 1 to 9

 

(15A)

Fencing tools

Nos. 1 to 9

 

(16)

Fertilizer spreaders

Nos. 1 to 9

 

(17)

Field mowers

Nos. 1 to 9

 

(18)

Fire rakes and fire ploughs

Nos. 1 to 9

 

(19)

Flax machinery, viz.:

Nos. 1 to 9

 

 

(a)     Binders

 

 

 

(b)     Breakers

 

 

 

(c)     Scutchers

 

 

 

(d)     Threshers

 

 

 

(e)     Winnowers

 

 

(20)

Harrows

Nos. 1 to 9

 

(21)

Hay forks

Nos. 1 to 9

 

(22)

Hay knives

Nos. 1 to 9

 

(23)

Hay presses

Nos. 1 to 9

 

(24)

Hay rakes

Nos. 1 to 9

 

(25)

Hay, straw and lucerne stackers

Nos. 1 to 9

 

(26)

Hay tedders

Nos. 1 to 9

 

(27)

Hoes

Nos. 1 to 9

 

(28)

Hooks and slashers of a kind used in clearing land

Nos. 1 to 9

 

(28A)

Livestock carriers, being carriers designed for attachment to vehicles

Nos. 1 to 9

 

(29)

Lucerne bunchers

Nos. 1 to 9

 

(30)

Machines for planting seedlings

Nos. 1 to 9

 

(31)

Machines for use in grinding or sharpening knives, tools and other implements

Nos. 1 to 9

 

(31A)

Machines, implements and apparatus for use in seed cleaning, grading or separating, including clover hullers and polishers

Nos. 1 to 9

 

(32)

Maize harvesters and maize binders

Nos. 1 to 9

 

(33)

Peanut picking machines, peanut shellers and peanut graders

Nos. 1 to 9

 

(34)

Ploughs, including road ploughs; plough mould-board plates in the flat

Nos. 1 to 9

 

(35)

Potato planters, raisers, diggers, sorters, forks and draggers

Nos. 1 to 9

 

(36)

Reapers and binders

Nos. 1 to 9

 

(37)

Reaper threshers and harvesters

Nos. 1 to 9

 

(38)

Sack sewing machines

Nos. 1 to 9

 

(38A)

Saddlery, harness, trace chains and horse rugs for use exclusively, or primarily and principally, in carrying out agricultural operations

Nos. 1 to 9

 

(39)

Scarifiers, including road scarifiers

Nos. 1 to 9

 

(40)

Scoops—earth moving

Nos. 1 to 9

 

(41)

Scrub rollers

Nos. 1 to 9

 

(41A)

Secateurs, pruning shears, pruning saws, pruning knives, pruning hoops, tree pruners, branch shears, cincturing knives, grape scissors and orange cutters

Nos. 1 to 9

 

(42)

Sheep shearing plant

Nos. 1 to 9

 

(43)

Sickles and scythes

Nos. 1 to 9

 

(44)

Soil packers and soil pulverizers

Nos. 1 to 9

 

(45)

Strippers and stripper harvesters

Nos. 1 to 9

 

(46)

Stump and tree extractors and grubbers; lifting jacks

Nos. 1 to 9

 

(47)

Threshing machines

Nos. 1 to 9

 

(48)

Tractors (and covers therefor)

Nos. 1 to 9

 

(49)

Wagons, drays, spring drays and trailers but not including motor trucks or other self-propelled vehicles or semi-trailers

Nos. 1 to 9

 

(50)

Wheat grading and pickling machines

Nos. 1 to 9

 

(51)

Winnowers and winnower forks (wood and steel)

Nos. 1 to 9

 

(52)

Wool presses

Nos. 1 to 9

2.

Agricultural equipment and materials, viz.:

 

 

(1)

Binder twine

Nos. 1 to 9

 

(2)

Coir yarn for use in supporting hop vines

Nos. 1 to 9

 

(3)

Covers for haystacks and other primary produce, for use in agricultural industry and parts for those goods

Nos. 1 to 9

 

(4)

Equipment (and parts therefor), and materials for use therewith for use in agricultural industry in combating frosts

Nos. 1 to 9

 

(5)

Ethylene gas for use in the colouring of vegetables by persons engaged in the vegetable growing industry

Nos. 1 to 9

 

(6)

Chemicals for clearing land for use in agricultural industry

Nos. 1 to 9

 

(7)

Glass and substitutes therefor, for horticultural purposes; clips, galvanized nails and galvanized iron rafters for roofing glass houses for horticultural purposes

Nos. 1 to 9

 

(8)

Hessian, and materials for the preservation of hessian, for use in agricultural industry

Nos. 1 to 9

 

(9)

Manufactured field wire fencing and gates (and attachments therefor), and fencing droppers and posts for wire fencing, which are of a kind ordinarily used in agricultural industry

Nos. 1 to 9

 

(10)

Paper hotkaps and other similar materials for protecting, and promoting the growth of, plants

Nos. 1 to 9

 

(11)

Portable grain storage bins and silos (and parts therefor) for use in agricultural industry

Nos. 1 to 9

 

(12)

Twine for use in supporting tomato plants

Nos. 1 to 9

 

(13)

Preparations and materials for use in the agricultural industry in testing soil

Nos. 1 to 9

3.

(1)

Equipment, preparations and materials for use in agricultural industry for the checking or eradication of diseases or pests, namely:

Nos. 1 to 9

 

 

(a)     Agricultural spraying and dusting materials;

 

 

 

(b)     Equipment, preparations and materials for use in the checking or destruction of:

 

 

 

(i)            weeds;

 

 

 

(ii)           scrub or noxious plants; or

 

 

 

(iii)          plant or seed diseases;

 

 

 

(c)     Appliances for use in poisoning noxious animals or birds, including poison carts, poison bait layers, poison bait distributors, equipment for use in the preparation of poison baits, and fumigators;

 

 

 

(d)     Poisons and other preparations for use in the checking or destruction of noxious animals or birds;

 

 

 

(e)     Traps for noxious animals or birds

 

 

(2)

Parts for equipment covered by subitem (1)

Nos. 1 to 9

4.

(1)

Plants, seeds and similar goods, namely, plants, trees, tree stocks, root stocks, budding and propagating wood, bulbs, seeds, pulse and mushroom spawn, but not including goods covered by item 23, savoury snacks (being seeds or nuts) or goods put up for sale or sold as food for birds

Nos. 1 to 9

 

(2)

Fertilizers and raw materials for use in the manufacture of fertilizers; other materials and preparations used exclusively or primarily and principally to stimulate or improve the setting of fruit or the growth or productivity of plants

Nos. 1 to 9

5.

Livestock imported solely for breeding purposes

Nos. 5 to 9

6.

Goods (and parts therefor) for use in the maintenance of livestock, viz.:

 

 

(1)

Bullnose punches

Nos. 1 to 9

 

(2)

Dips and washes for cattle or sheep

Nos. 1 to 9

 

(3)

Drenching guns and syringes

Nos. 1 to 9

 

(4)

Foods for livestock

Nos. 1 to 4
and 9

 

(5)

Lamb-marking cradles

Nos. 1 to 9

 

(6)

Marking and branding preparations and materials

Nos. 1 to 9

 

(7)

Preparations for use in the prevention, cure or eradication of diseases or pests in livestock

Nos. 1 to 9

 

(8)

Rock salt and licks for livestock

Nos. 1 to 9

 

(9)

Rugs for cattle, sheep and pigs

Nos. 1 to 9

 

(10)

Sheep and stock feeders for use in agricultural industry

Nos. 1 to 9

 

(11)

Sheep jetting plant

Nos. 1 to 9

 

(12)

Tar brands, fire brands, tattoo brands, ear pliers, ear tags and ear markers, for marking or branding livestock

Nos. 1 to 9

 

(13)

Veterinary instruments, appliances and materials of a kind ordinarily used by veterinary surgeons

Nos. 1 to 9

7.

Dairying machinery and equipment (and parts therefor) and dairying materials, viz.:

 

 

(1)

Cheese presses

Nos. 1 to 9

 

(2)

Churns

Nos. 1 to 9

 

(3)

Cream and milk bottles, and wads, caps or stoppers therefor

Nos. 1 to 9

 

(4)

Cream cans, milk cans and dairy utensils but not including buckets of a kind ordinarily used for other than dairying purposes

Nos. 1 to 9

 

(5)

Cream separators

Nos. 1 to 9

 

(6)

Dairy coolers

Nos. 1 to 9

 

(7)

Equipment and materials for use in the dairying industry in the testing, pasteurization and cooling of milk and cream

Nos. 1 to 9

 

(8)

Filter wads

Nos. 1 to 9

 

(9)

Machinery, implements and apparatus for use in the manufacture of butter and cheese

Nos. 1 to 9

 

(9A)

Butter printing, moulding and wrapping machines, and engines, starters and transmission gear for use therewith

Nos. 1 to 9

 

(9B)

Machinery, implements and apparatus for use in the canning of butter

Nos. 1 to 9

 

(10)

Machinery, implements and apparatus, n.e.i., for use by dairy-farmers or dairymen if, in the opinion of the Commissioner, they are goods of a kind used exclusively, or primarily and principally, by such persons in the production, treatment, storage or distribution of milk or cream, but not including vehicles, or parts for vehicles

Nos. 1 to 9

 

(11)

Tanks for bulk-milk tankers for use by producers, carriers, manufacturers or distributors of milk or other dairy produce exclusively for the collection of milk from farms, including pumping equipment and other fittings for those tanks, but not including any road vehicle, chassis or undercarriage to which any such tank is, or is to be, fitted, or parts for any such vehicle, chassis or undercarriage

Nos. 1 to 9

8.

Equipment (and parts therefor) and materials for use in the fruit-growing industry, viz.:

 

 

(2)

Fruit picking bags, baskets, trays and buckets, not being of a kind ordinarily used for any other purposes

Nos. 1 to 9

 

(4)

Grafting wax and greftex

Nos. 1 to 9

 

(6)

Wire fruit cleansing baskets

Nos. 1 to 9

9.

Equipment (and parts therefor) and materials for use in the dried fruit industry, viz.:

 

 

(1)

Carbonate of potash, caustic soda and olive oil

Nos. 1 to 9

 

(2)

Dehydrators and evaporators, and materials to be used in the construction or repair of, and wrought into or attached to, so as to form part of, built-in or fixed dehydrators or evaporators

Nos. 1 to 9

 

(2A)

Dehydrator trays and dehydrator trolleys

Nos. 1 to 9

 

(3)

Dip tins, dip tanks, dipping baskets, dipping crates, bleaching vats, sulphur boxes, sweat boxes, rack verandahs, drying trays and spreading trays

Nos. 1 to 9

 

(4)

Engines, and shafting, belting, pulleys and other transmission gear for use therewith

Nos. 1 to 9

 

(5)

Hessian and materials for the preservation of hessian

Nos. 1 to 9

 

(6)

Sisalkraft and materials having similar uses

Nos. 1 to 9

 

(7)

Chemicals, preparations and other materials, n.e.i., for use in the drying, dipping, spraying, dusting, fumigating, washing, bleaching and colouring of fruit

Nos. 1 to 9

 

(8)

Spray pumps, spray guns and atomizers

Nos. 1 to 9

 

(9)

Stemmers and Graders and other machinery, implements and apparatus for use in grading, sorting, stemming, seeding or cleansing dried fruits; Showell Plant, California Washers, and other plant having similar uses

Nos. 1 to 9

10.

Equipment (and parts therefor) and materials, for the handling or treatment of fruit, viz.:

 

 

(1)

Cranes for use in connexion with the dipping of fruit

Nos. 1 to 9

 

(2)

Fruit grading rings

Nos. 1 to 9

 

(3)

Fruit grading, sorting and cleansing machines

Nos. 1 to 9

 

(4)

Machinery, implements, apparatus and refrigerating agents, for use in the fruit-growing industry for the regulation of atmospheric conditions for the purpose of preserving, ripening or storing fruit

Nos. 1 to 9

 

(5)

Ethylene gas

Nos. 1 to 9

10A.

(1)

Vegetable grading, sorting and cleansing machines

Nos. 1 to 9

 

(2)

Parts for goods to which subitem (1) applies

Nos. 1 to 9

10B.

(1)

Tractors (and covers therefor) for use in the timber-getting industry in the hauling of log timber

Nos. 1 to 9

 

(2)

Parts for goods covered by subitem (1)

Nos. 1 to 9

11.

(1)

Poultry and fertile poultry eggs imported solely for breeding purposes

Nos. 5 to 9

 

(2)

Foods for poultry

Nos. 1 to 4
and 9

 

(3)

Poultry farmers’ equipment (and parts therefor), viz.:

Nos. 1 to 9

 

 

(a)        Bone cutters

 

 

 

(b)        Brooders

 

 

 

(c)        Egg cleaning tables

 

 

 

(d)        Egg fillers and flats

 

 

 

(e)        Egg graders

 

 

 

(f)        Egg scales

 

 

 

(g)        Feeders

 

 

 

(h)        Feed mixers

 

 

 

(i)         Fountains

 

 

 

(j)         Green feed cutters

 

 

 

(k)        Hoppers

 

 

 

(l)         Incubators

 

 

 

(m)       Poultry coops

 

 

 

(n)        Root pulpers

 

 

 

(o)        Root slicers

 

 

 

(p)        Trap-nests

 

 

 

(q)        Waterers

 

 

(4)

Preparations for use in the prevention, cure or eradication of diseases or pests in poultry

Nos. 1 to 9

 

(5)

Refrigeration equipment and refrigerants for use exclusively, or primarily and principally, in the preservation of eggs by:

Nos. 1 to 9

 

 

(a)        a poultry farmer;

 

 

 

(b)     an authority constituted under a law of the Commonwealth, of a State or of a Territory for the purpose of marketing eggs; or

 

 

 

(c)     a person who grades and stores those eggs on behalf of an authority referred to in paragraph (b)

 

 

(6)

Parts for goods to which subitem (5) applies

Nos. 1 to 9

12.

(1)

Bees imported solely for breeding purposes

Nos. 5 to 9

 

(2)

Bee-keepers’ equipment (and parts therefor), but not including articles ordinarily used for any other purpose

Nos. 1 to 9

13.

(1)

Machinery implements and apparatus, n.e.i., (and parts therefor), for use in agricultural industry if, in the opinion of the Commissioner, they are goods of a kind used exclusively, or primarily and principally, in that industry

Nos. 1 to 9

 

(2)

Accessories (being machines, implements or apparatus) of any goods (being machines, implements or apparatus) covered by any item or subitem in Division I, if those accessories are of a kind ordinarily sold with those goods

Nos. 1 to 9

 

(3)

Attachments (being machines, implements or apparatus, n.e.i.) for any goods (being machines, implements or apparatus) covered by any other item or subitem in Division I, if the purpose of the attachments is to facilitate or supplement the primary function of those goods; and parts therefor

Nos. 1 to 9

DIVISION II—MINING MACHINERY AND EQUIPMENT

14.

(1)

Machinery, implements and apparatus (other than road vehicles of the kinds ordinarily used for the transport of persons or the transport or delivery of goods, or parts for those road vehicles), for use in the mining industry in carrying out mining operations or in the treatment of the products of those operations

Nos. 1 to 9

 

(2)

Parts for goods covered by subitem (1)

Nos. 1 to 9

 

 

For the purposes of this item, mining operations includes exploration or prospecting for minerals (including petroleum)

 

14A.

(1)

Machinery, implements, apparatus and materials (other than road vehicles of the kinds ordinarily used for the transport of persons or the delivery of goods, or parts transported for those vehicles) for use by a person engaged in the mining industry exclusively or primarily and principally in the repair or maintenance of machinery, implements or apparatus covered by item 14

Nos. 1 to 9

 

(2)

Parts for machinery, implements or apparatus covered by subitem (1)

Nos. 1 to 9

15.

Brattice cloth and brattice tacks for use in the mining industry

Nos. 1 to 9

DIVISION III—IRRIGATION, WATER SUPPLY, DRAINAGE AND SEWERAGE EQUIPMENT

18.

(1)

Piping or tubing made principally of metal, wood, stone-ware, earthernware, concrete, reinforced concrete, reinforced cement, fibro-cement, asbestos-cement, blue metal or other stone, bitumen, pitch, tar or synthetic resin or of combinations of any two or more of those materials, being piping or tubing for use for irrigation, water supply, drainage or sewerage purposes, but not including rubber hose or rubber tubing or any hose or tubing of a kind used principally for any of the purposes for which rubber hose or rubber tubing is ordinarily used

Nos. 1 to 9

 

(1A)

Channelling and guttering for use for irrigation, water supply, drainage or sewerage purposes, but not including channelling used for water slides

Nos. 1 to 9

 

(2)

Fittings (and parts therefor) for goods covered by subitem (1) or (1A), including taps, cocks, valves, faucets, inspection boxes and doors, clear outs, floor wastes, grates, gullies, traps, syphonic connexions, pipe heads, shoes, stop blocks, meters and meter covers, hydrants and hydrant covers, hydrant pit frames and covers, valve covers, valve pit frames and covers, and air valve frames and covers

Nos. 1 to 9

 

(3)

Materials for use as integral parts in the construction or repair in situ of:

Nos. 1 to 9

 

 

(a)     piping or tubing covered by subitem (1); or

 

 

 

(b)     channelling or guttering covered by subitem (1A)

 

 

 

including manholes and inspection shafts used in connexion therewith

 

 

(4)

Water tanks and water tank stands, and parts and fittings therefor

Nos. 1 to 9

 

(5)

Pumping equipment for water supply or sewerage purposes (not being equipment covered by paragraph (d) of item 14 in the Third Schedule), and parts and fittings for such equipment

Nos. 1 to 9

19.

Pumping and other machinery, implements and apparatus (and parts and fittings therefor), for use in agricultural industry, viz.:

Nos. 1 to 9

 

(1)

Windmills and windmill towers

 

 

(2)

Pumps

 

 

(3)

Tanks and tank stands

 

 

(4)

Troughing

 

 

(5)

Water sprinklers

 

 

(6)

Machinery, implements and apparatus for pumping, water supply, drainage or irrigation purposes or for the construction of drains or ditches for any of those purposes

 

19A.

(1)

Hexadecanol and other preparations or materials put up for sale for use in the reduction of evaporation of water in reservoirs, dams, channels or streams

Nos. 1 to 9

 

(2)

Equipment, and parts for equipment, for use in the application of goods covered by the last preceding subitem

Nos. 1 to 9

20.

(1)

Water bore casings, and parts and fittings therefor

Nos. 1 to 9

 

(2)

Water boring plant and equipment (and parts therefor), and tools for use therewith

Nos. 1 to 9

DIVISION IV—FISHING AND PEARLING MACHINERY AND EQUIPMENT

20A.

(1)

Equipment and materials for use in the fishing industry, namely:

Nos. 1 to 9

 

 

(a)     Boats (including life-boats), oars, sails, life-belts and similar accessories;

 

 

 

(b)     Crayfish pots;

 

 

 

(c)     Engines;

 

 

 

(d)     Nets and netting for fishing, and cotton, hemp twine and other materials for the repair of such nets and netting;

 

 

 

(e)     Lines, hooks, floats and sinkers;

 

 

 

(f)      Refrigeration equipment and refrigerating agents:

 

 

 

(i)      for use exclusively or primarily and principally by a person engaged in the fishing industry in the preservation of fish or other marine animals produced by him;

 

 

 

(ii)     for use exclusively or primarily and principally by an authority constituted under a State Act, being an Act relating to the marketing of fish, in the preservation of fish or other marine animals; or

 

 

 

(iii)    for use exclusively or primarily and principally by a co-operative company or society in the preservation of fish or other marine animals produced and supplied to the company or society by members of the company or society engaged in the fishing industry

 

 

(2)

Parts for equipment covered by subitem (1)

Nos. 1 to 9

20B.

(1)

Machinery, equipment and materials for use in the pearling industry in carrying out pearling operations, but not including road vehicles of the kinds ordinarily used for the transport of persons or the transport or delivery of goods, or parts for those road vehicles

Nos. 1 to 9

 

(2)

Parts for goods covered by subitem (1)

Nos. 1 to 9

DIVISION V—PRIMARY PRODUCTS

21.

(1)

Goods, being primary products which are derived directly from operations carried on in Australia in:

Nos. 1 and 4
 and 9

 

 

(i)      mining;

 

 

 

(ii)     the cultivation of land;

 

 

 

(iii)    the maintenance of animals, poultry and bees;

 

 

 

(iv)    fisheries; or

 

 

 

(v)     timber-getting;

 

 

 

and which have not been subject to any process or treatment resulting in an alteration of the form, nature or condition of the goods other than:

 

 

 

(vi)    goods marketed as food for birds; or

 

 

 

(vii)   salt marketed exclusively or principally for non-culinary purposes

 

 

(2)

Fauna, n.e.i.

Nos. 1 and 4
 and 9

 

(3)

Flora (including seeds) n.e.i., which have not been subject to any process or treatment resulting in an alteration of their form, nature or condition, other than goods put up for sale or sold as food for birds

Nos. 1 and 4
 and 9

21A.

Goods, being precious stones or semi-precious stones which:

Nos. 5 to 9

 

 

(a)     are derived directly from mining operations carried on outside Australia; and

 

 

 

(b)     have not been subject to any process or treatment resulting in an alteration of the form, nature or condition of the goods

 

22.

Metals as recovered from ores

Nos. 1 to 4
 and 9

DIVISION VI—FOODSTUFFS, BEVERAGES AND TOBACCO

23.

Goods:

Nos. 1 to 9

 

 

(a)     of a kind sold exclusively or principally; or

 

 

 

(b)     put up for sale;

 

 

as food for human consumption (whether or not requiring processing or treatment) or as ingredients of food for human consumption or as goods to be mixed with or added to food for human consumption, including condiments, spices and flavourings, but not including:

 

 

 

(c)     beverages (except beverages of a kind marketed exclusively or principally as food for infants or invalids) or cordials;

 

 

 

(d)     confectionery or goods of a kind marketed exclusively or principally as ingredients of confectionery;

 

 

 

(e)     goods of a kind marketed exclusively or principally as ingredients of goods falling within paragraph (c);

 

 

 

(f)      biscuits, other than biscuits manufactured in premises or vehicles in which the business of manufacturing biscuits is carried on exclusively or principally for the purpose of sale by retail directly from those premises or vehicles;

 

 

 

(g)     mixes marketed exclusively or principally for use (other than household use) in the manufacture of biscuits;

 

 

 

(h)     goods, being ice-cream, ice-cream cakes, ice-creams, ice-cream substitutes, frozen confectionery (other than frozen yoghurt), flavoured iceblocks (whether or not marketed in a frozen state) or similar goods, other than any such goods manufactured in premises or vehicles in which the business of manufacturing goods of that kind is carried on exclusively or principally for the purpose of sale by retail directly from those premises or vehicles;

 

 

 

(j)      mixes marketed exclusively or principally for use (other than household use) in the manufacture of ice-cream, ice-cream cakes, ice-creams, ice-cream substitutes, frozen confectionery (other than frozen yoghurt), flavoured iceblocks or similar goods;

 

 

 

(ja)    mixes marketed exclusively or principally for use (other than household use) in the manufacture of thick-shakes or of similar goods;

 

 

 

(k)     savoury snacks;

 

 

 

(m)    goods consisting principally of any 2 or more of the following, namely, confectionery, biscuits and savoury snacks;

 

 

 

(n)     bicarbonate of soda marketed exclusively or principally for non-culinary purposes; or

 

 

 

(o)     salt marketed exclusively or principally for non-culinary purposes

 

24.

(4)

Beefine, Bonox, Bovril and similar meat extracts

Nos. 1 to 9

25.

(1)

Fish, including oysters, crayfish, prawns, crabs and other marine animals (whether or not cooked or otherwise processed, or marketed in containers), but not including savoury snacks

Nos. 1 to 9

26.

(1)

Milk, casein, milk powder, condensed or concentrated milk, skim milk, skim milk powder, condensed or concentrated skim milk, butter milk and butter milk powder

Nos. 1 to 9

 

(2)

Goods not less than 95% of which consist of milk (including skim milk) or milk powder (including skim milk powder) or goods to which subitem (3) refers, but not including:

Nos. 1 to 9

 

 

(a)     goods falling within paragraph (h), (j), (ja) or (m) of item 23;

 

 

 

(b)     savoury snacks; or

 

 

 

(c)     goods covered by item 4A in the Third Schedule

 

 

(3)

Whey, whey powder and whey paste

Nos. 1 to 9

 

(4)

Goods not less than 95% of which consist of:

Nos. 1 to 9

 

 

(a)     goods covered by subitem (1); and

 

 

 

(b)     goods covered by subitem (3);

 

 

 

but not including:

 

 

 

(c)     goods falling within paragraph (h), (j), (ja) or (m) of item 23;

 

 

 

(d)     savoury snacks; or

 

 

 

(e)     goods covered by item 4A in the Third Schedule

 

 

(5)

Lactose

Nos. 1 to 9

26AA.

Beverages consisting wholly or principally of soy milk, but not including goods covered by item 4AA in the Third Schedule.

Nos. 1 to 9

26A.

Vegetable fats, vegetable oils, animal fats, animal oils and mixtures of any of those goods, put up for use for culinary purposes

Nos. 1 to 9

27.

(10)

Hops, dried

Nos. 1 to 9

34A.

Ice (other than goods falling within paragraph (h) of item 23) and solid carbon dioxide

Nos. 1 to 9

35A.

(1)

Tea and preparations that are marketed exclusively, or primarily and principally, as tea preparations, being preparations for potable use the ingredients of which consist principally of tea or principally of:

Nos. 1 to 9

 

 

(a)     tea; and

 

 

 

(b)     milk, milk powder, milk substitute or any other substance of a kind ordinarily used as a beverage whitener, sugar or any other sweetener, or a mixture of any 2 or more of those goods

 

 

 

For the purposes of this subitem, tea includes herbal tea, fruit tea, ginseng tea and other beverage preparations similar to tea, herbal tea, fruit tea or ginseng tea

 

 

(2)

Coffee, including raw or roasted coffee beans, coffee essence, chicory and preparations that are marketed exclusively, or primarily and principally, as coffee preparations, being preparations for potable use the ingredients of which consist principally of coffee or coffee essence or principally of:

Nos. 1 to 9

 

 

(a)     coffee or coffee essence; and

 

 

 

(b)     chicory, milk, milk powder, milk substitute or any other substance of a kind ordinarily used as a beverage whitener, figs, sugar or any other sweetener, or a mixture of any 2 or more of those goods

 

 

(3)

Cocoa, cocoa essence and chocolate for potable use and preparations that are marketed exclusively, or primarily and principally as cocoa or chocolate preparations, being preparations for potable use the ingredients of which consist principally of cocoa, cocoa essence or chocolate or principally of:

Nos. 1 to 9

 

 

(a)     cocoa, cocoa essence or chocolate; and

 

 

 

(b)     milk, milk powder, milk substitute or any other substance of a kind ordinarily used as a beverage whitener, malt, sugar or any other sweetener, or a mixture of any 2 or more of those goods;

 

 

 

but not including confectionery

 

 

(4)

Malt and malt extract for potable use and preparations that are of a kind marketed exclusively, or primarily and principally, as malt preparations, being preparations for potable use the ingredients of which consist principally of malt or malt extract or principally of:

Nos. 1 to 9

 

 

(a)     malt or malt extract; and

 

 

 

(b)     milk, milk powder, milk substitute or any other substance of a kind ordinarily used as a beverage whitener, sugar or any other sweetener, or a mixture of any 2 or more of those goods;

 

 

 

but not including confectionery

 

 

(4A)

Subitems (2), (3) and (4) do not include beverages which consist partly of:

 

 

 

(a)     milk (including skim milk);

 

 

 

(b)     milk powder (including skim milk powder);

 

 

 

(c)     whey, whey powder and whey paste; or

 

 

 

(d)     any combination of any of the foregoing.

 

 

(5)

Preparations that are of a kind marketed exclusively or principally as coffee substitutes and consist principally of cereals or cereal products

Nos. 1 to 9

35B.

Foodstuffs put up for carriage as emergency rations on lifeboats or rafts as required by any law of the Commonwealth or of a State or Territory

Nos. 1 to 9

37.

(1)

Tobacco

Nos. 1 to 9
 and 11

 

(2)

Cigarettes

Nos. 1 to 9
 and 11

 

(3)

Cigars

Nos. 1 to 9
 and 11

DIVISION VII—DRUGS, MEDICINES AND MEDICAL AND SURGICAL GOODS

38.

Drugs and medicines (including patent and proprietary medicines) used in the prevention, cure or treatment of sickness or disease in human beings, and in the compounding or preparation of such drugs or medicines, but not including:

Nos. 1 to 9

 

(i)

Drugs and preparations put up and sold for the purposes of photography;

 

 

(ii)

Toilet preparations and goods in the nature of toilet preparations, including soaps, cleansing creams, hair lotions, anti-dandruff foams, anti-dandruff shampoos, skin repair creams, skin repair lotions, tooth pastes, cosmetics, powders, pomades and perfumes;

 

 

(iii)

Dyes, naphthaline, carbonate of soda, caustic soda, sodium chloride, cloudy ammonia, alum, borax, glycerine, petroleum jelly, lead salts, zinc salts, citric acid, chromic acid, formic acid, hydrochloric acid, hydrofluoric acid, nitric acid, pyrogallic acid, stearic acid, sulphuric acid and tartaric acid;

 

 

(iv)

medicated confectionery; or

 

 

(v)

goods of the following kinds put up for sale as antiseptics, namely, sterilizing solutions, household disinfectants, combined sterilizing solutions and disinfectants, combined sterilizing solutions and antiseptics, combined disinfectants and antiseptics and combined sterilizing solutions, disinfectants and antiseptics

 

38A.

Preparations:

Nos. 1 to 9

 

(a)

that are put up and sold for use as substances to be applied to the skin for the purpose of screening out solar ultra-violet rays, but not including:

 

 

(i)

goods of the following kinds, namely, face creams, face oils, face lotions, body creams, body oils, body lotions, rouge, lip-sticks, eye-brow pencils and eye shadows, being goods that are cosmetics, cosmetic preparations or goods in the nature of cosmetic preparations; or

 

 

(ii)

other goods that are cosmetics, cosmetic preparations or goods in the nature of cosmetic preparations; and

 

 

(b)

in respect of which there is in force a certificate given for the purposes of this item by the Secretary to the Department of Health, or by an officer appointed by him for the purpose, that certifies that the preparations are preparations that provide an acceptable level of protection from solar ultra-violet rays

 

40.

Rectified spirits for use in making medicines and essences

Nos. 1 to 9

41.

Surgical instruments and appliances, n.e.i. (and parts therefor) and surgical materials, n.e.i., being instruments, appliances or materials which are of a kind:

Nos. 1 to 9

 

(i)

sold exclusively or principally by manufacturers or distributors of such instruments, appliances and materials; and

 

 

(ii)

used exclusively or principally in hospitals or by medical practitioners, optometrists or persons registered as physiotherapists under a law of a State or Territory of the Commonwealth, but not including the following articles:

 

 

 

Air cushions; atomizers

 

 

 

Bed rests; bed tables; brackets

 

 

 

Chairs, bedside

 

 

 

Depilatory forceps; dispensing plant; drip feed lamps

 

 

 

Electric urns; enemas; eye-baths, eye droppers and eye shells

 

 

 

Kettles

 

 

 

Linen cupboards

 

 

 

Magnifying lenses; measure glasses; medicament bottles and glasses; microscopes which are not for use in hospitals or by medical practitioners or medical students

 

 

 

Name plates; nasal douches; nipple aerators

 

 

 

Restraint apparatus, viz., anklets, wristlets, straps and sheets; rubber finger stalls; rubber surgical syringes

 

 

 

Scales, baby weighing and personal; sprays, disinfectant; staining bottles; surgery and gate lamps

 

 

 

Towel cupboards, hangers and stands

 

 

 

Ward cupboards, lockers and chairs; wash basins and stands

 

42.

Surgical appliances (and parts therefor), viz.:

Nos. 1 to 9

 

(1)

Abdominal belts

 

 

(2)

Absorbent cotton wool, gauzes and lint

 

 

(3)

Adhesive plaster and strapping

 

 

(5)

Artificial eyes

 

 

(6)

Artificial limbs

 

 

(7)

Bandages and bandage winders

 

 

(7A)

Bath seats of a kind used by invalids or aged persons

 

 

(7B)

Colostomy, ileostomy and supra-pubic appliances; urinals made principally of rubber or other pliable material

 

 

(8)

Crutches

 

 

(9)

Elastic bandages, knee caps and stockings

 

 

(10)

Invalid chairs, invalid carrying chairs, invalid wheeled lounges and lounge chairs, invalid tricycles including motor propelled invalid wheel chairs and invalid tricycles; spinal carriages and other invalid hand carriages; wheeled beds of the kind used by invalids

 

 

(11)

Spectacles and eye-glasses (and cases and wipers therefor), but not including goggles, sun glasses, field glasses or similar optical goods

 

 

(12)

Surgical boots, braces and irons

 

 

(13)

Surgical, medical and first-aid outfits

 

 

(14)

Trusses

 

 

(15)

Umbilical belts

 

 

(16)

Uterine supports, including surgical pessaries

 

 

(17)

Wigs and hair-pieces for use by a person in respect of whom a legally qualified medical practitioner has certified that the use of a wig or hair-piece is necessitated by the loss of hair through sickness or disease (other than naturally occurring baldness) or the effects of the treatment of sickness or disease

 

42A.

Battery-chargers for use exclusively or principally in recharging the batteries of goods covered by subitem (10) of item 42

Nos. 1 to 9

42B.

(1)

Medical or surgical appliances of a kind used exclusively or principally by persons suffering from sickness, disease or physical impairment for the purpose of alleviating or treating that sickness, disease or impairment or the effects of that sickness, disease or impairment

Nos. 1 to 9

 

(2)

Parts for goods covered by subitem (1)

Nos. 1 to 9

42C.

Goods to be used in the modification of a motor vehicle solely for the purpose of:

Nos. 1 to 9

 

(a)

adapting it for driving by a person who is suffering from a physical impairment; or

 

 

(b)

adapting it for transporting a person who is suffering from a physical impairment

 

43.

(1)

Surgical X-ray apparatus and accessories (and parts therefor), but not including accessories of a kind ordinarily used for other purposes

Nos. 1 to 9

 

(2)

Diathermy apparatus and appliances, and parts therefor

Nos. 1 to 9

44.

Oxygen, carbogen, nitrous oxide, ethylene and other medical gases, and any mixture of such gases, for use in hospitals or by medical practitioners or dentists

Nos. 1 to 9

45.

Dental instruments and appliances (and parts therefor) and materials, which are of a kind exclusively or principally sold by manufacturers or distributors of such instruments, appliances and materials for use by dentists or dental mechanics, and dentures, gold, alloys, amalgams, porcelain, gold inlays, bridges, crowns and other articles for similar dental use, which are to be disposed of (whether in an altered form or condition or not) to patients in the course of dental treatment

Nos. 1 to 9

45A.

(1)

Tooth-brushes and brushes for cleaning dentures

Nos. 1 to 9

 

(2)

Goods, n.e.i., of a kind used exclusively or primarily and principally in the cleaning of teeth or massaging of gums, but not including:

Nos. 1 to 9

 

(a)

tooth picks;

 

 

(b)

tooth paste, tooth powders, preparations for the cleaning of dentures or other toilet preparations; or

 

 

(c)

tartar or stain removing pencils

 

46.

(1)

Machinery and equipment (and parts therefor), for use by life saving clubs, mines’ rescue stations and ambulance societies, in connexion with the preservation of human life or the transport of persons for the purpose of medical or surgical treatment

Nos. 1 to 9

 

(2)

Ambulances (and parts therefor) for use by hospitals

Nos. 1 to 9

DIVISION VIII—FUEL, POWER AND LIGHT

47.

(1)

Briquettes consisting wholly or principally of coal dust and designed for use as fuel

Nos. 1 to 4
and 9

 

(2)

Charcoal

Nos. 1 to 4
and 9

 

(2A)

Coal

Nos. 1 to 9

 

(3)

Coke

Nos. 1 to 4
and 9

 

(4)

Firewood

Nos. 1 to 4
and 9

48.

(1)

Crude oil, fuel oil and fuel tar

Nos. 1 to 9

 

(2)

Crude tar sold to a manufacturer for use by him as a fuel or applied by the manufacturer thereof as a fuel for use in the manufacture of goods

Nos. 1 to 4
and 9

 

(3)

Ethyl-fluid, dyes and other substances for use in the blending of petrol

Nos. 1 to 9

 

(4)

Kerosene

Nos. 1 to 9

 

(5)

Petrol

Nos. 1 to 9

 

(6)

Power alcohol produced in Australia and mixtures produced in Australia of petrol and power alcohol

Nos. 1 to 4
and 9

 

(7)

Methylated spirits

Nos. 1 to 9

 

(8)

Substances not covered by any other subitem of this Item for use as fuel for internal combustion engines

Nos. 1 to 4
and 9

49.

(1)

Compressed air

Nos. 1 to 4
and 9

 

(2)

Hydraulic power

Nos. 1 to 4
and 9

 

(3)

Steam

Nos. 1 to 4
and 9

50.

(1)

Electric current for lighting or power

Nos. 1 to 4
and 9

 

(2)

Gas that is commercially known as coal gas, and any other gas that is supplied to the public through a system of reticulation and is of a kind ordinarily used for a purpose similar to any purpose for which coal gas is used

Nos. 1 to 9

 

(3)

Butane gas, propane gas and any mixture consisting wholly or principally of those gases or natural gas

Nos. 1 to 9

 

(3A)

Oxygen gas, acetylene gas, hydrogen gas, nitrogen gas, argon gas and any mixtures of those gases

Nos. 1 to 9

 

(3B)

Dissolved acetylene, liquid oxygen and liquid nitrogen

Nos. 1 to 9

 

(3C)

Calcium carbide

Nos. 1 to 9

 

(4)

Machinery, apparatus and equipment, to be installed as fixtures in houses or other residential premises, for use exclusively or primarily and principally in the generation and storage, or generation or storage, of electricity or gas

Nos. 1 to 9

DIVISION IX—BOOKS, PRINTED MATTER AND PAPER

51.

(1)

Books, pamphlets, leaflets, periodicals, magazines and printed music, but not including (unless covered by any other item or subitem in this Schedule):

Nos. 1 to 9

 

(a)

books of account; books of receipts, cheques, deposit slips, bank withdrawal forms, tickets, dockets, labels or order forms; books of blotting paper, books of blank sheets, or of sheets ruled or printed, for writing notes, letters, exercises, accounts or for record purposes, or for sketching, drawing, colouring or painting (not being children’s books containing printed illustrations for copying or colouring or for copying and colouring); albums, books of samples, menus or calendars; booklets of printed matter conveying greetings or sympathy; diaries; other stationery in book form;

 

 

(b)

programmes, schedules, syllabuses, guides or souvenirs of entertainments, amusements, exhibitions, competitions or sporting events;

 

 

(ba)

books covered by subitem (3) of item 3 in the Third Schedule

 

 

(c)

catalogues or price-lists;

 

 

(d)

memoranda of association, articles of association, balance-sheets, statements of accounts or prospectuses of trading or other concerns carried on for the profit of individuals or associated reports;

 

 

(e)

advertising matter; or

 

 

(f)

books, pamphlets, leaflets, periodicals, magazines or printed music published or to be published for the purpose or as a means of advertising the business or the products of the publisher or of the person or persons for whom they are or are to be published

 

 

(2)

Books, pamphlets, leaflets, periodicals or magazines issued or to be issued by or on behalf of an organization which is not carried on for the profit of individuals, for the purpose of advertising tourist resorts or disseminating information concerning tourist traffic

Nos. 1 to 4

 

For the purposes of this item, periodicals means any publications issued at regular intervals not exceeding three months.

 

51A.

Manuscripts

Nos. 5 to 9

52.

(1)

Goods for use in, or in connexion with, the production of printed matter to which an item in this Schedule, other than item 100 or 103, applies, namely:

Nos. 1 to 9

 

(a)

compositions produced by Linotype, Intertype, Monotype, Ludlow, Elrod and similar machines;

 

 

(b)

stereotypes, matrices, electrotypes and electrotype moulds;

 

 

(c)

printers type, printers borders, printers ornaments, printers spacing materials and printers rules;

 

 

(d)

blocks;

 

 

(e)

lithographic plates, lithographic stones, offset plates and letterset plates;

 

 

(f)

etched plates, etched sleeves and etched printing cylinders for use in photogravure, rotogravure and other similar processes of printing;

 

 

(g)

silk screens for use in printing by the silk screen process

 

 

(2)

Photographic negatives and diapositives for use in connexion with the production of goods of any of the kinds specified in paragraph (d), (e), (f) or (g) of subitem (1)

Nos. 1 to 9

 

(3)

Drawings, sketches, cartoons, paintings, pictures, photographs, printed matter and combinations of any of those goods for use in connexion with the production of goods of any of the kinds specified in paragraph (e) or (g) of subitem (1) or of goods to which subitem (2) applies

Nos. 1 to 9

54.

Newspapers

Nos. 1 to 9

57.

Postage stamps

Nos. 1 to 9

59.

(1)

Trade catalogues not imported for sale or distribution

No. 5

 

(2)

Imported goods consisting of calendars, catalogues, price lists or other printed matter, being goods to which paragraph (d) of item 32 in Part II of Schedule 4 to the Customs Tariff applies, but not including calendars, catalogues, price lists or printed matter designed to advertise the sale or hire of goods by, or the services of, any person in Australia, or overseas travel literature or other printed matter relating to overseas travel

 

60.

(1)

The following goods, if all the paper in the goods is recycled paper:

Nos. 1 to 9

 

(a)

writing, drawing or printing paper (including paper for use in cash registers, calculators, typewriters, computer printers, photocopiers or similar machines), where the paper is blank, or is blank apart from any or all of the following:

 

 

(i)

printed parallel lines to serve as a guide for writing or typing;

 

 

(ii)

printed lines to serve as a guide for drawing graphs, diagrams or similar matter;

 

 

(iii)

in the case of paper for use in computer printers—printed lines (whether or not numbered);

 

 

(iv)

a printed trade mark, logo, letterhead or similar matter;

 

 

but not including paper that is treated so as to react to heat or electromagnetic energy;

 

 

(b)

pads of paper covered by paragraph (a), if the covers consist wholly of recycled paper or recycled cardboard and the covers are blank, or are blank apart from a printed trade mark, logo or similar matter;

 

 

(c)

paper for use in accounting ledgers or accounting journals where the paper is blank apart from printed lines to serve as a guide for the making of entries in the ledgers or journals;

 

 

(d)

envelopes consisting wholly of paper or consisting wholly of paper apart from either or both of the following:

 

 

(i)

a fastener;

 

 

(ii)

a transparent or translucent address window;

 

 

where the envelopes are blank, or are blank apart from a printed return address, postage paid mark, trade mark, logo or similar matter;

 

 

(2)

For the purposes of subitem (1), the cardboard or paper in goods is to be taken to be recycled if, and only if, all the fibre in the cardboard or paper has previously been used, as fibre, in the manufacture of other goods.

Nos. 1 to 9

60A.

Printed matter, including printed award ribbons and printed badges made of cloth or felt, for use, and not for sale, by a society, institution or organization established and maintained for the advancement of agriculture and not carried on for the profit of an individual

Nos. 1 to 9

DIVISION X—SCIENTIFIC, EDUCATIONAL AND RELIGIOUS GOODS, WORKS OF ART AND ANTIQUES

61.

Anthropological specimens imported into Australia for use by research workers

No. 5

63A.

Goods for use (whether as goods or in some other form), and not for sale, by a university or school conducted by an organization not carried on for the profit of an individual

Nos. 1 to 9

63B.

(1)

Goods for use (whether as goods or in some other form), and not for sale, by a society, institution or organization established and carried on exclusively or principally for the promotion of the interests of a university or school conducted by an organization not carried on for the profit of an individual

Nos. 1 to 9

 

(2)

Goods for use (whether as goods or in some other form), and not for sale, by a society, institution or organization established and carried on exclusively or principally for the promotion of competitive sport among the students of universities or schools conducted by organizations not carried on for the profit of an individual

Nos. 1 to 9

64.

Exchange publications (including manuscripts, typescripts, pictures, maps and plans which the Commissioner is satisfied are of such historical educational value or historical interest as to justify their inclusion in a national or State institution within the Commonwealth) consigned to international exchange centres in Australia, and publications donated to a Commonwealth or State Government Department or to an institution or society and not intended to be sold by the donee

No. 5

65.

Equipment for use in churches and church services and articles for use in religious devotion, viz.:

 

 

(1)

Furniture, furnishings, ornaments, vestments and other articles for use for the purposes of church services

Nos. 1 to 9

 

(2)

All articles for use in religious devotion except any article of a kind which is ordinarily and primarily used for purposes of a non-religious character

Nos. 1 to 9

65A.

Wine for use in church services

Nos. 1 to 9

66.

(1)

Memorial boards, memorial tablets, statues and stained glass windows, in memory of deceased persons

Nos. 1 to 9

 

(2)

Tombstones and other articles for erection on graves and tombs

Nos. 1 to 9

66A.

(1)

Tablets, plaques, boards, columns or other monuments to be erected in a public place in commemoration of historical events

Nos. 1 to 9

 

(2)

Goods for use as integral parts in the construction or repair of such monuments

Nos. 1 to 9

 

(3)

Honour boards or honour rolls on which are inscribed, or are to be inscribed, the names of persons who have served in the Defence Force or in any other armed forces of Her Majesty

Nos. 1 to 9

67.

Articles for exhibition in a museum or an art gallery controlled by a public authority or by a committee or trustees appointed by a public authority, if those articles are purchased or imported by or for, or are donated or bequeathed to, the authority, committee or trustees for such exhibition

Nos. 1 to 9

68.

(1)

Works of art intended for continuous public exhibition free of charge

Nos. 1 to 9

 

(2)

Works of art produced in Australia or produced abroad by Australian artists

Nos. 1 to 9

 

(3)

Imported goods consisting of:

Nos. 5 to 9

 

(a)

paintings, drawings and pastels, being goods to which heading 9701 in Schedule 3 to the Customs Tariff applies;

 

 

(b)

original engravings, prints and lithographs, being goods to which heading 9702 in that Schedule applies; or

 

 

(c)

original sculptures and statuary, being goods to which heading 9703 in that Schedule applies.

 

69.

Imported goods consisting of printed matter (including printed pictures and photographs) that:

No. 5

 

(a)

are the property of any public institution and intended for deposit or exhibition therein; or

 

 

(b)

are pictorial illustrations for use for teaching purposes in universities, colleges, schools or public institutions.

 

 

being goods to which item 26 or paragraph (c) of item 23 of Schedule 4 to the Customs Tariff applies

 

69B.

Imported goods consisting of collections, or collectors’ pieces, that are of zoological, botanical, mineralogical, anatomical, archaeological, palaeontological, ethnographic or numismatic interest, being goods to which heading 9705 in Schedule 3 to the Customs Tariff applies

No. 5

70.

Imported goods consisting of:

No. 5

 

(a)

trophies won outside Australia;

 

 

(b)

decorations, medallions or certificates awarded, or to be awarded, outside Australia and sent from outside Australia to persons within Australia; or

 

 

(c)

trophies or prizes sent by donors resident outside Australia for presentation or competition in Australia;

 

 

being goods to which item 25 of Schedule 4 to the Customs Tariff applies

 

70A.

Imported goods consisting of antiques that are, or were, at the time of their entry for, or delivery into, home consumption under the Customs Act 1901, goods to which heading 9706 in Schedule 3 to the Customs Tariff applies or applied

Nos. 5 to 9

DIVISION XI—GOODS FOR USE BY GOVERNMENTS, REPRESENTATIVES OF GOVERNMENTS, AND PUBLIC BODIES

71.

Goods that are imported and, at the time when they are entered for home consumption under the Customs Act 1901-1971, are intended for the official use of a Trade Commissioner in Australia of any country, being goods that:

Nos. 5 to 7

 

(a)

are of a kind otherwise subject to duties of customs but are free from duties of customs by reason of their being intended for the use of that Trade Commissioner; or

 

 

(b)

are of a kind not subject to duties of customs but would, if they were of a kind so subject, be free from duties of customs by reason of their being intended for the use of that Trade Commissioner.

 

72.

Goods that are of a kind otherwise subject to duties of excise but are free from duties of excise by reason of their being, at the time when they are entered for home consumption under an Act relating to duties of excise, intended for the official use of a Trade Commissioner in Australia of any country.

Nos. 1 to 3

72A.

Goods intended for official use, and not for sale, by the Government of any country, other than goods intended for the official use of the diplomatic mission, of a consular post or of a Trade Commissioner in Australia of that country

Nos. 1 to 9

72B.

(1)

Printed matter, not more than 25% of which consists of commercial advertising, for distribution:

Nos. 1 to 9

 

(a)

free of charge;

 

 

(b)

for the purpose of promoting visits to a foreign country; and

 

 

(c)

either:

 

 

(i)

by or on behalf of a national tourist organisation established or accredited by the government of that country; or

 

 

(ii)

by a person or body appointed as a representative of such an organisation;

 

 

and being any of the following:

 

 

(d)

books;

 

 

(e)

folders;

 

 

(f)

guides;

 

 

(g)

magazines;

 

 

(h)

pamphlets;

 

 

(j)

unframed photographs;

 

 

(k)

unframed photographic enlargements;

 

 

(m)

framed or unframed posters;

 

 

(n)

printed window transparencies;

 

 

(p)

illustrated calendars;

 

 

(q)

illustrated or unillustrated maps;

 

 

(r)

timetables for transport services other than transport services within Australia;

 

 

(s)

lists, and yearbooks, published or sponsored by the organisation, of hotels, or other places of accommodation, situated outside Australia

 

 

(2)

Goods for use (and not for sale or distribution):

 

 

(a)

principally for the purpose of promoting visits to a foreign country; and

 

 

(b)

either:

 

 

(i)

by or on behalf of a national tourist organisation established or accredited by the government of that country; or

 

 

(ii)

by a person or body appointed as a representative of such an organisation;

 

 

and being any of the following:

 

 

(c)

documents for reference purposes containing information about museums, universities, spas or other institutions;

 

 

(d)

yearbooks, telephone and telex directories, lists of hotels, or other places of accommodation, situated outside Australia, and catalogues of fairs;

 

 

(e)

samples, or specimens, of negligible value of national handicrafts;

 

 

(f)

samples or specimens of:

 

 

(i)

articles of national costume; or

 

 

(ii)

cultural items (other than national handicrafts);

 

 

(g)

flags of that country;

 

 

(h)

pictures, paintings, drawings, framed photographs and photographic enlargements, engravings and lithographs;

 

 

(j)

sculptures, tapestries, and other similar works of art;

 

 

(k)

artbooks;

 

 

(m)

dioramas, scale models, lantern slides, photographic negatives and printing blocks;

 

 

(n)

show-cases, stands and similar articles for use in displaying material, including electrical and mechanical equipment for operating a display of material;

 

 

(p)

documentaries (whether recorded on cinematograph film, video tape or video disc), audio tape recordings, records, audio discs, and similar goods, for use in exhibitions, displays or performances to which members of the public are admitted free of charge, being goods that:

 

 

(i)

are not of a kind that are on sale in Australia to the general public; and

 

 

(ii)

consist principally of matter other than commercial advertising matter

 

 

In this item, Australia includes the external Territories

 

73.

Articles imported or cleared from bond for the official use of:

Nos. 5 to 7

 

(i)

the Governor-General;

 

 

(ii)

the Governor of a State; or

 

 

(iii)

a member of the family of the Governor-General or of the Governor of a State

 

73A.

Articles cleared from bond for the official use of:

Nos. 1 to 3

 

(i)

the Governor-General;

 

 

(ii)

the Governor of a State; or

 

 

(iii)

a member of the family of the Governor-General or of the Governor of a State;

 

 

if the articles are owned by the person for whose use they are so cleared, or by the Government of the Commonwealth or of the State, as the case may be, before clearance for home consumption

 

74.

Goods for official use (whether as goods or in some other form), and not for sale, by a department of the Government of the Commonwealth, a State, the Northern Territory or the Australian Capital Territory, or an authority which is completely controlled by, and the expenditure of which is exclusively borne by, the Government of the Commonwealth, a State, the Northern Territory or the Australian Capital Territory, as the case may be, provided that, in the case of goods for the use of a department or an authority of the Government of a State, the Northern Territory or the Australian Capital Territory, an arrangement has been made between the Governor-General and the Governor-in-Council of the State, the Administrator-in-Council of the Northern Territory or the Chief Minister of the Australian Capital Territory, as the case may be, for the collection and payment by the State, the Northern Territory or the Australian Capital Territory, as the case may be, of sales tax upon the sale value of goods sold by the Government of the State, the Northern Territory or the Australian Capital Territory, as the case may be, and by every such authority established under the law of the State, the Northern Territory or the Australian Capital Territory, as the case may be, in the conduct of an enterprise which, in the opinion of the Commissioner, is a trading enterprise.

Nos. 1 to 9

 

In this item, authority does not include an authority as defined by subsection 20A(1) of the Sales Tax Assessment Act (No. 1) 1930.

 

74A.

Goods for use (whether as goods or in some other form) by a State public library, museum or art gallery, established in the capital city of a State, being an institution which is controlled by a public authority constituted under a State Act and the expenditure of which is wholly or partly borne by the Government of a State

Nos. 1 to 9

74B.

(1)

Materials for use in the construction, repair or alteration of buildings or other structures (being materials which are to be wrought into or attached to, so as to form part of, those buildings or other structures) which, under an agreement in writing between the Government of the Commonwealth and any person, are to be used by that person, for a period of not less than ten years, exclusively in or in connexion with the manufacture, processing, treatment or storage of munitions or other defence supplies to the order of the Government of the Commonwealth

Nos. 1 to 9

 

(2)

Plant, machinery and apparatus (and parts therefor) for use directly and exclusively in the manufacture, processing, treatment or storage of munitions or other defence supplies to the order of the Government of the Commonwealth under an agreement of the class specified in subitem (1)

Nos. 1 to 9

74C.

Badges, accoutrements and kit for members of the Defence Force, being goods:

Nos. 1 to 9

 

(a)

for sale to members of that Force by the Commonwealth or by an authority of the Commonwealth;

 

 

(b)

for use as parts of uniforms by any section of that Force or by any member of that Force; and

 

 

(c)

officially approved for such use;

 

 

but not including goods covered by item 5 in the Second Schedule

 

74CA.

Badges, accoutrements and kit for use as parts of uniforms by members in Australia of the armed forces of any part of Her Majesty’s dominions other than Australia, or members in Australia of any allied or other foreign force serving in association with the Defence Force, but not including goods covered by item 5 in the Second Schedule

Nos. 1 to 9

74D.

Goods for use (whether as goods or in some other form, exclusively in air raid precautions services by public authorities which undertake those services in protection of the general public or of property publicly owned

Nos. 1 to 9

74E.

Goods for use (whether as goods or in some other form), and not for sale, by the Navy, Army and Air Force Institutes incorporated in the United Kingdom

Nos. 1 to 9

74G.

Goods for use (whether as goods or in some other form), and not for sale, by the Commonwealth War Graves Commission

Nos. 1 to 9

74J.

Goods for use (whether as goods or in some other form), and not for sale, by the trustees of the Services Canteens Trust Fund

Nos. 1 to 9

74K.

Goods for use (whether as goods or in some other form), and not for sale, by a society, institution or organization which is established and maintained exclusively or principally for the purpose of engaging in research into the causes, prevention or cure of diseases in human beings, and which is not established or carried on for the profit of individuals

Nos. 1 to 9

74L.

Goods for use (whether as goods or in some other form), and not for sale, by a society, institution or organization established and maintained exclusively or principally for the promotion of measures designed to prevent, or to minimize the consequences of, accidents on roads, in industry or elsewhere, but not established or maintained for the profit of individuals

Nos. 1 to 9

74P.

Goods for use (whether as goods or in some other form), and not for sale, by the Australian-American Educational Foundation

Nos. 1 to 9

74Q.

Goods for use (whether as goods or in some other form), and not for sale, by the Anglo-Australian Telescope Board

Nos. 1 to 9

75.

Goods for use (whether as goods or in some other form), and not for sale, by the Australian Institute of Aboriginal and Torres Strait Islander Studies

Nos. 1 to 9

75A.

Goods for use (whether as goods or in some other form), and not for sale, by the Aboriginal and Torres Strait Islander Commission

Nos. 1 to 9

76.

(1)

Goods for use, and not for sale, by the Reserve Bank of Australia

Nos. 1 to 9

 

(2)

Goods produced by the Reserve Bank of Australia and not for sale by that Bank otherwise than to the Commonwealth

No. 1

77.

Goods for use (whether as goods or in some other form) by public transport authorities exclusively in, or exclusively in connexion with, the establishment, conduct or maintenance of transport services

Nos. 1 to 9

 

In this item, public transport authority does not include an authority as defined by subsection 20A(1) of the Sales Tax Assessment Act (No. 1) 1930.

 

78.

Goods for use (whether as goods or in some other form) and not for sale by:

Nos. 1 to 9

 

(i)

a municipal, shire or district council constituted for the general purposes of local government under any law of the Commonwealth or of a State or Territory;

 

 

(ii)

a public authority constituted under any law of the Commonwealth or of a State or Territory for the purpose of carrying out any or all of the functions ordinarily carried out by a council of the kind specified in paragraph (i);

 

 

(iii)

a harbour board, harbour trust or marine board constituted under any law of the Commonwealth or of a State or Territory; or

 

 

(iv)

a fire brigade board or fire brigade established for public purposes

 

 

In this item, public authority does not include an authority as defined by subsection 20A(1) of the Sales Tax Assessment Act (No. 1) 1930.

 

78A.

(1)

Materials for use in the construction or repair of silos, bins, elevators, buildings or other structures (being materials which are to be wrought into or attached to, so as to form part of, any of those silos, bins, elevators, buildings or other structures) to be used exclusively in, or in connexion with, the handling or storage of grain in bulk by any person or body charged with responsibility or vested with authority, under the law of a State for the establishment, conduct or maintenance of facilities for the handling or storage of grain in bulk

Nos. 1 to 9

 

(2)

Machinery, implements and apparatus (and parts therefor) for use by any person or body specified in subitem (1) directly in the handling or storage of grain in bulk, or in the installation or maintenance (whether as goods or as fixtures) of machinery, implements and apparatus to be so used

Nos. 1 to 9

78B.

(1)

Machinery and equipment for use exclusively or primarily and principally in the excavation or movement of earth, rock or natural deposits in the soil in the course of carrying out contracts for a department, authority, council, board, trust or fire brigade of a kind referred to in item 74, item 77 or item 78 being machinery or equipment other than road vehicles of a kind ordinarily used for the transport of persons or goods, or parts for those vehicles

Nos. 1 to 9

 

(2)

Parts, accessories and attachments for goods covered by this item

Nos. 1 to 9

80.

Goods which, at the time of their entry for, or delivery into, home consumption under the law relating to Customs, have been donated or bequeathed to any society or institution established in Australia solely for public purposes or to any society, institution or organization established and maintained for religious, philosophical, educational, scientific or literary purposes, or for the encouragement or advancement of the fine arts

No. 5

81.

(1)

Goods for use (whether as goods or in some other form), and not for sale, by:

Nos. 1 to 9

 

(a)

a public hospital;

 

 

(b)

a hospital which is carried on by a society or association otherwise than for the purpose of profit or gain to the individual members of the society or association;

 

 

(c)

a public benevolent institution; or

 

 

(d)

a public organization which the Commissioner is satisfied is established and maintained for the relief of unemployed persons

 

 

(2)

Wireless transceivers for use, in conjunction with the radio service conducted by:

Nos. 1 to 9

 

(a)

the Royal Flying Doctor Service of Australia; or

 

 

(d)

any other organization which, in the opinion of the Commissioner, conducts an aerial medical or ambulance service similar to a service carried on by the Royal Flying Doctor Service of Australia

 

 

by a person authorised to conduct the service under a licence issued under the Radiocommunications Act 1992 for that purpose

 

 

(2A)

Parts for goods covered by subitem (2)

Nos. 1 to 9

 

(3)

Goods for use (whether as goods or in some other form), and not for sale, by a society, institution or organization established and maintained for the purpose of obtaining money exclusively or principally for donation towards the establishment or maintenance of hospitals or public benevolent institutions referred to in subitem (1)

Nos. 1 to 9

81A.

Goods purchased, imported or manufactured by an organization not carried on for the profit of individuals:

Nos. 1 to 9

 

(a)

for donation to, or for the use, comfort or recreation (whether as goods or in some other form) of, members in Australia of:

 

 

(i)

the Defence Force;

 

 

(ii)

any other armed forces of Her Majesty; or

 

 

(iii)

any allied or other foreign force serving in association with those forces;

 

 

(b)

for donation to another organization not carried on for the profit of individuals, for the purposes specified in the last preceding paragraph; or

 

 

(c)

for use as raw materials in the production of goods to which either of the preceding paragraphs applies

 

81B.

Goods for use (whether as goods or in some other form), and not for sale, by a society, institution or organization, not carried on for the profit of an individual, established for the conduct and maintenance of public zoological gardens

Nos. 1 to 9

81C.

Goods for use (whether as goods or in some other form), and not for sale by:

Nos. 1 to 9

 

(a)

an infant welfare centre or clinic which is conducted by a society, institution or organization not established or carried on for the profit of an individual; or

 

 

(b)

a society, institution or organization which is established exclusively for the purpose of conducting, or promoting the interests of, infant welfare centres or clinics specified in paragraph (a)

 

DIVISION XII—BUILDING MATERIALS

82.

(1)

Bricks, blocks, shapes, tiles, sections, slabs and other structural or architectural building units, whether made of burnt clay, marble, granite, stone, cement, concrete, magnesite, cinder-cement, asbestos-cement, fibro-cement, coke-breeze, terra cotta, gypsum, terrazzo, or of any other materials or mixtures of materials, but not including:

Nos. 1 to 9

 

(aa)

goods covered by item 14 or 14A in the Third Schedule;

 

 

(a)

asphalt tiles, cork tiles, linoleum tiles, rubber tiles, vinyl tiles or other similar floor tiles;

 

 

(b)

channelling used for slides or water slides;

 

 

(c)

vinyl liners, fibreglass liners or other similar liners for swimming pools or spa baths;

 

 

(d)

components of, or goods designed to form part of, swimming pools or spa baths, including panels and sheeting;

 

 

(e)

piping or tubing;

 

 

(f)

duct work or channelling of a kind used in forced draught ventilating or air conditioning systems; or

 

 

(g)

fittings, accessories or attachments for, components of, or goods designed to form part of, duct work or channelling of a kind used in forced draught ventilating or air conditioning systems

 

 

(1A)

Concrete fencing posts

Nos. 1 to 9

 

(2)

Stone, including synthetic stone, decomposed rock, crushed metals, crushed bricks, crushed or uncrushed furnace slag, crushed or uncrushed clinker, crushed or uncrushed ashes, screenings, toppings and dust; gravel, seashell, sand, clay and soil

Nos. 1 to 9

 

(3)

Fireclay, refractory cement, plastic refractory cement, mortar, and other agents for bonding or setting any of the goods specified in subitem (1) or 1A

Nos. 1 to 9

82A.

(1)

Piping or tubing of a kind used exclusively, or primarily and principally, in the construction or repair of, and wrought into, or attached to, so as to form part of, buildings, fixtures, structures or other works, but not including piping or tubing being:

Nos. 1 to 9

 

(a)

duct work or channelling of a kind used in forced draught ventilating or air conditioning systems;

 

 

(b)

piping or tubing of a kind used as duct work or channelling in forced draught ventilating or air conditioning systems;

 

 

(c)

fittings, accessories or attachments for, components of, or goods designed to form part of, duct work or channelling of a kind used in forced draught ventilating or air conditioning systems;

 

 

(d)

piping or tubing of a kind used for slides or water slides;

 

 

(e)

piping or tubing of a kind used in or in connection with beer drawing plant;

 

 

(f)

rubber hose or rubber tubing or any hose or tubing of a kind used principally for any of the purposes for which rubber hose or rubber tubing is ordinarily used; or

 

 

(g)

goods covered by item 12 in the Third Schedule

 

 

(2)

Fittings (and parts therefor) for goods covered by subitem (1), including taps, cocks, valves, faucets, inspection boxes and doors, clear outs, floor wastes, grates, gullies, traps, syphonic connections, pipe heads, shoes, stop blocks, meters and meter covers, hydrants and hydrant covers, hydrant pit frames and covers, valve covers, valve pit frames and covers, and air valve frames and covers, but not including:

Nos. 1 to 9

 

(a)

components of, or goods designed to form part of, swimming pools or spa baths;

 

 

(b)

filtering appliances or filtering equipment, being appliances or equipment of a kind installed in or in connection with swimming pools or spa baths;

 

 

(c)

goods referred to in item 12 in the Third Schedule (including goods referred to in subitem (3) of that item)

 

 

(3)

Piping or tubing of a kind used exclusively, or primarily and principally, as part of fixed electrical installations in consumers’ premises

Nos. 1 to 9

 

(4)

Materials for use as integral parts in the construction or repair in situ of piping or tubing covered by subitem (1) or (3), including manholes and inspection shafts used in connection therewith

Nos. 1 to 9

83.

(1)

Plaster

Nos. 1 to 9

 

(2)

Goods being:

Nos. 1 to 9

 

(a)

plaster products;

 

 

(b)

goods having structural uses similar to those of plaster or plaster products; or

 

 

(c)

boards, sheets and linings made of metal, wood, wood pulp, asbestos or fibro-cement, or of bituminous or other compositions;

 

 

that are of a kind used exclusively or principally in the construction and repair of, and wrought into or attached to so as to form part of, buildings or other fixtures, but not including:

 

 

(d)

asphalt tiles, cork tiles, linoleum tiles, rubber tiles, vinyl tiles or other similar floor tiles;

 

 

(e)

cork, linoleum, rubber, vinyl or other similar floor coverings;

 

 

(f)

vinyl liners, fibreglass liners or other similar liners for swimming pools or spa baths;

 

 

(g)

components of, or goods designed to form part of, swimming pools or spa baths including panels and sheeting;

 

 

(h)

duct work or channelling of a kind used in forced draught ventilating or air conditioning systems;

 

 

(j)

fittings, accessories or attachments for, components of, or goods designed to form part of, duct work or channelling of a kind used in forced draught ventilating or air conditioning systems; or

 

 

(k)

goods covered by item 12 in the Third Schedule

 

 

(3)

Boards, sheets and linings, n.e.i., to be used in the construction or repair of, and wrought into or attached to so as to form part of, buildings or other fixtures, but not including:

Nos. 1 to 9

 

(a)

asphalt tiles, cork tiles, linoleum tiles, rubber tiles, vinyl tiles or other similar floor tiles;

 

 

(b)

cork, linoleum, rubber, vinyl or other similar floor coverings;

 

 

(c)

vinyl liners, fibreglass liners or other similar liners for swimming pools or spa baths;

 

 

(d)

components of, or goods designed to form part of, swimming pools or spa baths, including panels and sheeting;

 

 

(e)

duct work or channelling of a kind used in forced draught ventilating or air conditioning systems;

 

 

(f)

fittings, accessories or attachments for, components of, or goods designed to form part of, duct work or channelling of a kind used in forced draught ventilating or air conditioning systems; or

 

 

(g)

goods covered by item 12 in the Third Schedule

 

 

(4)

Adhesive preparations for use in the attachment to buildings or other fixtures of goods covered by this item or by item 90, or for use in sealing the joints of those goods

Nos. 1 to 9

83A.

Wallpaper

Nos. 1 to 9

84.

(1)

Metal building materials (including girders, rods, bars, wire, sheets, mesh, lathing and fabricated units composed of any of those goods, and attachments for such units) for use in the construction or repair of, and to be wrought into, or attached to, so as to form part of, buildings or other fixtures, but not including:

Nos. 1 to 9

 

(a)

liners for, components of, or goods designed to form part of, swimming pools or spa baths including panels and sheeting;

 

 

(b)

channelling used for slides or water slides;

 

 

(c)

piping or tubing;

 

 

(d)

duct work or channelling of a kind used in forced draught ventilating or air conditioning systems;

 

 

(e)

fittings, accessories or attachments for, components of, or goods designed to form part of, duct work or channelling of a kind used in forced draught ventilating or air conditioning systems; or

 

 

(f)

goods covered by item 12, 14 or 14A in the Third Schedule

 

 

(2)

Builders’ hardware (not including electrical fittings, accessories or equipment), being goods of a kind used in the construction or repair of, and wrought into or attached to so as to form part of, buildings or other fixtures, including:

Nos. 1 to 9

 

Bolts, brackets, brads

 

 

Catches, ceiling ties, clips, clouts, corrugated fasteners

 

 

Decking spikes, door bells, door handles, door knockers, door sheaves and tracks, door stops and stoppers, door and cupboard catches, door and gate springs, drawer pulls, dryvins

 

 

Flush rings

 

 

Gate loops

 

 

Hasps, hinges, hooks, hooks and eyes, house numbers

 

 

Knobs

 

 

Latches, letter boxes, letter plates, locks, locksets and keys therefor, Loxins, duct work or channelling of a kind used in forced draught ventilating or air conditioning systems, or fittings, accessories or attachments for, components of, or goods designed to form part of, such duct work or channelling, or goods covered by item 12, 14 or 14A in the Third Schedule

 

 

Metal frames for the support of wash basins

 

 

Nails, name plates, nuts

 

 

Padbolts, panel pins

 

 

Rivets

 

 

Staples, screws, scruins

 

 

Washers

 

 

(3)

Metal window frames and sashes, metal fanlight frames and sashes, metal window screens, metal louvre frames and shutters, metal doors and door frames, of a kind used in the construction or repair of, and wrought into or attached to, so as to form part of, buildings or other fixtures

Nos. 1 to 9

84A.

Solder consisting wholly or principally of lead and tin

Nos. 1 to 9

85.

Roofing materials, viz.:

Nos. 1 to 9

 

(1)

Tiles, slates and shingles

 

 

(2)

Fibro-cement, asbestos-cement, metal and other sheets for roofings

 

 

(3)

Asphalt mineral or bituminous roll roofings and asbestos roofing felt

Nos. 1 to 9

 

(5)

Materials for use as integral parts of roofings made or mixed in situ

 

 

(6)

Ridging, flashing, finials, vanes, gable rolls, barge boards and similar roofing accessories

 

 

(7)

Skylights, glazed or unglazed

 

85A.

(1)

Paints and other coatings in liquid, paste or powder form (including stains, creosote and other wood preservatives, waterproofing liquids and compounds and petrifying liquid, but not including polishes or mop oils) of a kind marketed exclusively, primarily and principally, for application to buildings or other fixtures

Nos. 1 to 9

 

(2)

White lead, red lead, zinc white, lithopone, titanium dioxide, antimony oxide, litharge, barytes and whiting; terebine and other paint driers; linseed oil, tung oil, turpentine, mineral turpentine and goods marketed primarily as thinners for goods to which subitem (1) applies

Nos. 1 to 9

 

(3)

Putties, woodfillers and wall size of a kind marketed exclusively, or primarily and principally, for application to buildings or other fixtures

Nos. 1 to 9

 

(4)

Goods, n.e.i., for use as ingredients for goods covered by subitem (1), (2) or (3)

Nos. 1 to 9

86.

(1)

Metal materials, namely, ingots, blooms, billets, slabs, bars, rods, plate, sheet (corrugated, flat or perforated), strip, circles, angles (including perforated angles), channel (including perforated channel), wire, mesh and rolled or extruded sections, made wholly of metal other than precious metal, whether or not covered with paint or a similar protective coating, but not including:

Nos. 1 to 9

 

(a)

materials insulated for electrical purposes;

 

 

(b)

liners for, components of, or goods designed to form part of, swimming pools or spa baths, including panels and sheeting;

 

 

(c)

channelling used for slides or water slides;

 

 

(d)

piping or tubing;

 

 

(e)

duct work or channelling of a kind used in forced draught ventilating or air conditioning systems;

 

 

(f)

fittings, accessories or attachments for, components of, or goods designed to form part of, duct work or channelling of a kind used in forced draught ventilating or air conditioning systems; or

 

 

(g)

goods covered by item 12 in the Third Schedule

 

 

(2)

Welding and brazing electrodes, rods and wires

Nos. 1 to 9

87.

(1)

Compositions for application in a plastic condition so as to form the flooring of buildings, and materials for use in the construction in situ of flooring so formed and wrought into, so as to form part of, that flooring

Nos. 1 to 9

 

(2)

Dampcourse, and materials for use as or in the construction of, dampcourse in buildings

Nos. 1 to 9

88.

(1)

Wall, roof or ceiling ventilators, but not including forced draught ventilating or air-conditioning systems or accessories or attachments for, components of, or goods designed to form part of, such systems or

Nos. 1 to 9

 

(2)

Wall ties

Nos. 1 to 9

89.

(1)

Concrete

Nos. 1 to 9

 

(2)

Cement

Nos. 1 to 9

 

(3)

Lime

Nos. 1 to 9

 

(4)

Materials of a kind used exclusively or primarily and principally as ingredients of concrete or of cement, mortar or plaster mixtures

Nos. 1 to 9

89A.

(1)

Bitumen, bituminous emulsions and tar

Nos. 1 to 9

 

(2)

Asphalt, mastic asphalt and other asphalt mineral, tarred or bituminous mixtures or compositions of a kind used in a plastic or fluid condition in the construction or repair of roads, paths, buildings or other fixtures

Nos. 1 to 9

89B.

(1)

Glass, being sheet glass (plain or corrugated), plate glass, figured rolled glass, cast glass, bent glass, structural glass, anti-actinic glass, vita glass, safety glass, fire-resisting glass, and other similar glass, but not including windscreens or windows for motor vehicles or other glass of a kind ordinarily used as parts for motor vehicles.

Nos. 1 to 9

 

(2)

Leadlights, brasslights, copperlights and zinclights, and other lights panels or squares having similar uses and made principally of glass and metal; wired glass

Nos. 1 to 9

 

(3)

Pavement lights and stallboard lights including frames and glass lenses or prisms for the construction in situ of pavement lights or stallboard lights

Nos. 1 to 9

90.

Timber, including:

Nos. 1 to 9

 

(a)

timber (not being joinery or turnery) which has been mortised, tenoned, bevelled, chamfered, checked, bored, trimmed or shaped at an end or ends, or cut into lengths;

 

 

(b)

floorings, linings, mouldings, weatherboards, parquet blocks, plywood, veneers and sawdust; and

 

 

(c)

joinery and turnery of a kind used in the construction or repair of, and wrought into or attached to, so as to form part of, buildings or other fixtures

 

90A.

Window fittings, viz.:

Nos. 1 to 9

 

Sash rollers, sash tracks, sash sheaves, sash balances, sash cord, sash weights, sash drops, sash pulleys, sash lifts, sash fasteners, casement stays, casement fasteners, combination casement stays and fasteners and fanlight openers

 

90C.

(1)

Electrical fittings and accessories (including electronically operated electrical fittings and accessories) and electrical materials, being goods of a kind used exclusively or primarily and principally as part of fixed electrical installations in consumers’ premises, but not including:

Nos. 1 to 9

 

(a)

bell equipment, burglar alarm equipment, fire alarm equipment, recording equipment and electronic equipment (other than electronically operated electrical fittings and accessories);

 

 

(b)

brackets, canopies, chains, hooks and galleries;

 

 

(c)

candelabra, chandeliers, electroliers, electric light globes, lamps and tubes, pendants, shades, bowls and reflectors;

 

 

(d)

condensers, converters, starters and transformers;

 

 

(e)

electrically operated appliances, apparatus or machines;

 

 

(f)

engines, alternators, primary and secondary batteries and other generating equipment;

 

 

(g)

flexible cables;

 

 

(h)

light boxes;

 

 

(i)

neon signs and other luminous discharge lighting equipment, including fluorescent lighting equipment; or

 

 

(j)

goods covered by item 2, or subitem (4) of item 12, in the Third Schedule or goods or parts for goods referred to in subitem (3) of item 12 in the Third Schedule

 

 

(2)

Goods of a kind used exclusively, or primarily and principally, in connexion with fixed electrical installations in consumers’ premises, namely:

Nos. 1 to 9

 

(a)

Adaptors;

 

 

(b)

Plugs;

 

 

(c)

Electrical safety devices for the protection of persons

 

 

(3)

Switch lampholders

Nos. 1 to 9

 

(4)

Parts for goods covered by this item

Nos. 1 to 9

DIVISION XIII—CONTAINERS

91.

(1)

Containers used, or for use, in marketing goods covered by any item or subitem in this Schedule, other than item 100 or 103, where the property in the container passes, or is to pass, to the purchaser or lessee of the contents, but not including:

Nos. 1 to 9

 

(a)

goods of a kind used to wrap up or secure goods for marketing, namely:

 

 

(i)

wrapping material or bags consisting of paper, netting, flexible film or metallic foil, or of any combination of those materials;

 

 

(ii)

single-faced corrugated fibreboard; and

 

 

(iii)

twine, lashing, rubber bands and adhesive tape;

 

 

(b)

strapping of a kind used to secure goods for marketing, and seals for use with that strapping;

 

 

(c)

corner brackets for use with wire strapping of a kind used to secure goods for marketing; or

 

 

(d)

goods covered by item 18 in the Third Schedule.

 

 

(2)

Containers imported containing goods covered by any item or subitem in this Schedule, being containers the property of the importer of the contents.

No. 5

92.

Bags and sacks used for fertilizers or chaff or for marketing goods covered by any item or subitem in this Schedule, except goods covered by item 100 or 103

Nos. 1 to 9

 

(2)

The following goods are not covered by subitem (1):

 

 

(a)

goods of a kind used to wrap up or secure goods for marketing, namely bags consisting of paper, netting, flexible film or metallic foil, or of any combination of those materials;

 

 

(b)

goods covered by item 18 in the Third Schedule.

 

93.

(1)

Boxes, cases and crates manufactured in Australia for use in marketing goods manufactured in Australia, being goods covered by any item or subitem in this Schedule, other than item 100 or 103, but not including boxes, cases or crates covered by item 18 in the Third Schedule.

Nos. 1 to 4
and 9

 

(2)

Inside linings and inside packing materials for use in boxes, cases or crates covered by the last preceding subitem

Nos. 1 to 4
and 9

94.

Bottles or jars (other than bottles or jars for use in marketing cordials, alcoholic or non-alcoholic beverages) leased, or to be leased, to a manufacturer for use in marketing goods manufactured by him or to a wholesale merchant for use in marketing goods sold by him by wholesale, being bottles or jars bearing a moulded notification that they are or remain the property of the lessor

Nos. 1 to 9

94A.

Bottles or jars (other than bottles or jars for use in marketing cordials or alcoholic or non-alcoholic beverages) applied, or to be applied, by a manufacturer or a wholesale merchant to his own use, being bottles or jars:

Nos. 1 to 9

 

(a)

for the marketing of goods which he manufactures or sells by wholesale;

 

 

(b)

on which is moulded a notification that they are or remain his property or that they are not sold with the contents; and

 

 

(c)

which, upon the sale of the contents, are not to be the subject of a charge imposed by way of deposit to be refunded upon the return of the bottles or jars

 

95.

(1)

Bottles, jars, boxes, cases and crates for use in marketing cordials or alcoholic or non-alcoholic beverages if:

Nos. 1 to 9

 

(a)

the bottles, jars, boxes, cases or crates, as the case may be, are for repeated use for that purpose; and

 

 

(b)

the property in the bottles, jars, boxes, cases or crates as the case may be, does not pass, or is not to pass, to the purchaser of the contents

 

 

(1A)

Kegs for use in marketing beer if:

Nos. 1 to 9

 

(a)

the kegs are for repeated use for that purpose; and

 

 

(b)

the property in the kegs does not pass, or is not to pass, to the purchaser of the contents

 

 

(2)

Parts and fittings for goods covered by subitem (1) or (1A)

Nos. 1 to 9

97.

Sewing twine

Nos. 1 to 9

99.

Wool packs

Nos. 1 to 9

99A.

(1)

Cylinders of a kind used in the marketing of gases for industrial, medical or domestic use, being portable cylinders in which the gases are delivered to consumers

Nos. 1 to 9

 

(2)

Parts and accessories for cylinders covered by the last preceding subitem and materials placed in those cylinders to facilitate their use as containers of acetylene gas

Nos. 1 to 9

DIVISION XIV—MANUFACTURES OF SMALL BUSINESSES

100.

(1)

Goods manufactured and sold by a person if the Commissioner is of the opinion that the average annual value of that person’s sales of all goods is not, or would not be, in excess of $50,000

Nos. 1 to 3

 

 

For the purposes of this item, average annual value of sales of all goods means:

 

 

(a)

the amount which, in the opinion of the Commissioner, represents the average annual value of all sales of goods effected by a person in the course of carrying on business, computed by reference to the following periods:

 

 

(i)

in the case of a person who engaged in business continuously on and from a date not later than five years prior to the beginning of the financial year in which the goods so manufactured are sold—the five financial years next preceding the financial year in which those goods are sold; or

 

 

(ii)

in the case of a person (not being a person to whom the last preceding subparagraph applies) who engaged in business continuously on and from a date not later than the beginning of the financial year next preceding the financial year in which the goods so manufactured are sold—a period commencing on the date upon which he so commenced to engage in business and terminating on the last day of the financial year next preceding the year in which those goods are sold; or

 

 

(b)

in any case (not being a case covered by the last preceding paragraph) where a person who, after commencing to engage in business continues to engage in business up to the date on which the goods manufactured as specified in this item are sold:

 

 

(i)

where that date is prior to the expiration of a period of twelve months after he so commenced to engage in business, the amount which, in the opinion of the Commissioner:

 

 

(a)

if that opinion is formed prior to the expiration of that period—would be or would have been the value of that person’s sales of all goods during that period in the event of his continuance in business for the whole of that period; or

 

 

(b)

if that opinion is formed after the expiration of that period—is the value of that person’s sales of all goods during that period or would have been the value of those sales if he had continued in business during the whole of that period; or

 

 

(ii)

where that date is after the expiration of a period of twelve months from the date on which he so commenced to engage in business, the amount which, in the opinion of the Commissioner, is the value of that person’s sales of all goods during that period of twelve months

 

 

 

For the purposes of the operation of the definition of average annual value of sales of all goods for the purposes of this item:

 

 

(a)

the value of a particular sale of goods made after the day on which the Sales Tax (Exemptions and Classifications) Amendment Act (No. 3) 1979 received the Royal Assent shall be deemed to be:

 

 

(i)

where the Sales Tax Assessment Act (No. 1) 1930 applied in relation to the sale and the sale was not to a registered person who quoted his certificate in respect of the sale—an amount equal to the sale value of the goods for the purposes of that Act;

 

 

(ii)

where the sale was to a registered person who quoted his certificate in respect of the sale—an amount equal to the sale value that would have been applicable to the goods for the purposes of the Sales Tax Assessment Act (No. 1) 1930 if:

 

 

(A)

that person had not quoted his certificate in respect of the sale; and

 

 

(B)

where the quotation of the certificate was for the purposes of an Act other than the Sales Tax Assessment Act (No. 1) 1930—the Sales Tax Assessment Act (No. 1) 1930 applied in relation to the sale; or

 

 

(iii)

in any other case—an amount equal to the sale value that would have been applicable to the goods for the purposes of the Sales Tax Assessment Act (No. 1) 1930 if that Act applied in relation to the sale;

 

 

(b)

the Commissioner may exercise any relevant power under the Sales Tax Assessment Act (No. 1) 1930 for the purpose of determining a sale value that would have been applicable to the goods in the circumstances set out in subparagraph (a)(ii) or (iii); and

 

 

(c)

for the purposes of the application of paragraphs (a) and (b) in relation to a sale of goods sold by retail, those goods shall be deemed to have been sold by wholesale under the contract of sale for the price payable under that contract

 

103.

Goods manufactured by a person who satisfies the Commissioner that the amount of sales tax which, but for this item, would be payable by him is not, or would not be, in excess of $1,000 per annum: Provided that:

No. 1

 

(a)

where that person has on hand goods in respect of the purchase or importation of which he has quoted his certificate, he has paid to the Commissioner an amount equivalent to the sales tax which would have been payable in respect of the sale to or importation by him of those goods if he had not so quoted his certificate; and

 

 

(b)

the Commissioner has issued to that person a statement in writing to the effect that he has been satisfied as specified in this item, and that statement has not been revoked by notice in writing

 

103A.

This Division does not apply to goods to which paragraph 3(1C)(f) or (g) of the Sales Tax Assessment Act (No. 1) 1930 applies

 

DIVISION XV—MISCELLANEOUS

104.

Water, including distilled water and filtered water, but not including goods marketed as mineral waters, as a manufactured beverage or as toilet waters

Nos. 1 to 9

105.

Each ultra high frequency television transmitter in respect of which the Secretary to the Department of Transport and Communications, or a person authorised by the Secretary for the purposes of this item, has certified that he or she is satisfied that the relevant goods are:

Nos. 1 to 3

 

(a)

to be used, or to be installed ready for use, at a particular time after 30 April 1987 and before 1 January 1993 for the purpose of the transmission to the general public of television programs by a person:

 

 

(i)

as authorised by a licence warrant granted in respect of a non-metropolitan new system licence; or

 

 

(ii)

as authorised under an old system licence, being:

 

 

(A)

a non-metropolitan commercial television station licence; or

 

 

(B)

a commercial television translator station licence the television programs transmitted by which are programs of a television station having a licence of the kind referred to in sub-subparagraph (a); and

 

 

(b)

not to be used to replace an ultra high frequency transmitter that:

 

 

(i)

was used by that person for the purpose of the transmission to the general public of television programs before the time when the relevant goods are first used for that purpose;

 

 

(ii)

is authorised to be used for that purpose by the person after that time; and

 

 

(iii)

is either:

 

 

(A)

not intended to be used by the person for that purpose after that time; or

 

 

(B)

intended to be used by the person for that purpose after that time but otherwise than under an authority of any of the kinds referred to in subparagraph (a)(i) or (ii)

 

 

In this item:

 

 

commercial television translator station licence has the same meaning as in the Broadcasting Act 1942 as in force immediately before the commencement of the Broadcasting and Television Amendment Act 1985.

 

 

metropolitan commercial television station licence means a licence for a commercial television station whose service area includes the General Post Office of the capital city of a State other than Tasmania.

 

 

metropolitan new system licence means a new system licence whose service area includes the General Post Office of the capital city of a State other than Tasmania.

 

 

non-metropolitan commercial television station licence means a licence for a commercial television station that is not a metropolitan commercial television station licence.

 

 

non-metropolitan new system licence means a new system licence that is not a metropolitan new system licence.

 

 

radio transmission means a radio emission within the meaning of the Radiocommunications Act 1992.

 

 

transmitter means any thing designed or intended for use for the purpose of radio transmission, but does not include transmission towers, masts, antennae, electric lines or other equipment or facilities designed or intended to be ancillary to, or associated with, such a thing for the purposes of that use.

 

 

ultra high frequency television transmitter means a transmitter for use in broadcasting television programs by the transmission or emission of electromagnetic energy of frequencies in the range of 520 megahertz to 820 megahertz

 

 

A reference in this item to a particular purpose includes a reference to purposes that include that purpose

 

 

An expression used in this item and in subsection 96(1) of the Broadcasting and Television Amendment Act 1985 has the same meaning in this item as in that subsection

 

106.

Coffins, cremation caskets and urns, and fittings and trimmings therefor

Nos. 1 to 9

107.

Goods for use, for business or industrial purposes, in the production of motion picture films (other than films for the private, domestic or personal use of the person by or for whom they are produced), namely:

Nos. 1 to 9

 

(a)

unexposed cinematograph film;

 

 

(b)

cinematograph film that has been exposed but has not been developed;

 

 

(c)

negatives, positives and reversals produced on cinematograph film;

 

 

but not including goods that, with or without further processing, are for use as exhibition copies of motion picture films.

 

107A.

(1)

Goods (other than road vehicles of the kinds ordinarily used for the transport of persons or the transport or delivery of goods, or parts or lubricants for those road vehicles) for use exclusively, or primarily and principally, for business or industrial purposes, in the production of motion picture films, namely:

Nos. 1 to 9

 

(a)

cinematograph cameras;

 

 

(b)

apparatus and materials (other than lubricants) for use:

 

 

(i)

in reproducing or recording sound; or

 

 

(ii)

in editing recordings of sound;

 

 

(c)

apparatus and materials (other than lubricants) for use in developing, editing or otherwise processing goods to which item 107 applies

 

 

(2)

Parts and accessories for goods to which subitem (1) applies

Nos. 1 to 9

108.

Goods marketed exclusively or principally as food for birds, other than birds kept as domestic pets

Nos. 1 to 9

108A.

Goods marketed exclusively or principally as food for aquatic or marine animals (including fish, oysters, crayfish, prawns and crabs) farmed for commercial purposes.

Nos. 1 to 9

108B.

(1)

Coin that is lawfully current in a foreign country by virtue of a law in force in that country

 

 

(2)

Without limiting the meaning of foreign country, a reference in subitem (1) to a foreign country is to be read as including a reference to a place that is a territory, dependency or colony (however described) of another country

Nos. 5 to 9

109.

Gold coin and gold recovered by crushing, washing, dollying or sweeping, where the coin or gold is imported for treatment by the Royal Australian Mint or by any other mint approved by the Treasurer in writing for the purposes of this item

No. 5

109A.

Bullion

Nos. 1 to 9

110.

Goods exported or to be exported or goods sold by any person for export by the purchaser from him

Nos. 1 to 9

111.

(1)

Goods the produce or manufacture of New Zealand, Fiji, Norfolk Island, Papua New Guinea, the Territory of Christmas Island or the Territory of Cocos (Keeling) Islands, being goods of the same class or kind as goods upon the sale value of which, if produced or manufactured in Australia, sales tax is not payable

Nos. 5 to 9

111A.

Goods imported for repair, alteration or industrial processing and intended to be exported, being goods to which item 21 in Part II of Schedule 4 to the Customs Tariff applies

No. 5

112.

(1)

Machinery and plant (other than road vehicles of the kinds ordinarily used for the transport of persons or the transport or delivery of goods, or parts for those road vehicles), for use exclusively, or primarily and principally, for the bulk handling of grain

Nos. 1 to 9

 

(2)

Parts for goods covered by subitem (1)

Nos. 1 to 9

113.

Materials sold to or imported by an unregistered manufacturer to be used in, wrought into, or attached to, so as to form part of, goods to be manufactured by him, being goods covered by any item or subitem in this Schedule except goods covered by item 100 or 103

Nos. 1 to 8

 

For the purposes of this item, materials does not include goods falling within paragraph (g), (j) or (ja) of item 23

 

113A.

(1)

Goods, being aids to manufacture, sold or leased to, or imported by, an unregistered manufacturer for use by him exclusively, or primarily and principally, in, or in connection with, the manufacture of goods covered by any item or subitem in this Schedule other than item 100 or 103

Nos. 1 to 9

 

(2)

Goods, being auxiliaries to aids to manufacture, sold or leased to, or imported by, an unregistered manufacturer for use by him in, or in connection with, the processing, treatment or use of aids to manufacture for use by him as specified in subitem (1)

Nos. 1 to 9

113B.

Goods manufactured by any person and applied by him to his own use as aids to manufacture or as auxiliaries to aids to manufacture

No. 1

113C.

Goods applied by a registered person to his own use as aids to manufacture (as defined by regulations made under the Sales Tax Assessment Acts) or as auxiliaries to aids to manufacture (as so defined)

Nos. 1, 4, 6 & 8

113D.

(1)

Goods (not being of any of the kinds expressly excluded from the definition of aids to manufacture in subclause 1(1) of this Schedule and not forming part of any bottles, vats or other containers specified in paragraph (a) sold or leased to, or imported or manufactured by, any person for use by him exclusively, or primarily and principally:

Nos. 1 to 9

 

(a)

in the cleansing, sterilizing or repairing of bottles, vats or other containers which are to be used by manufacturers in the storage or marketing of goods which they process or treat as specified in subparagraph (i), (ii) or (iii) of paragraph (a) of the definition of aids to manufacture in subclause 1(1) of this Schedule;

 

 

(b)

in the disposal of waste substances resulting from any such cleansing, sterilizing or repairing carried out by him;

 

 

(c)

in the transportation, within premises in which they have been, are, or are to be, cleansed, sterilized, repaired or used by him as specified in this subitem, of:

 

 

(i)

bottles, vats or other containers which have been, are, or are to be, cleansed, sterilized or repaired as specified in paragraph (a); or

 

 

(ii)

equipment or materials used or to be used by him in any such cleansing, sterilizing or repairing;

 

 

(d)

in the storage, within premises in which they have been, are, or are to be, cleansed, sterilized, repaired or used by him as specified in this subitem, or within premises contiguous to any such premises, of:

 

 

(i)

bottles, vats or other containers which are, or are to be, cleansed, sterilized or repaired as specified in paragraph (a); or

 

 

(ii)

equipment or materials used or to be used by him in any such cleansing, sterilizing or repairing; or

 

 

(e)

in operating, applying, cleansing or sterilizing machinery, implements or apparatus used or to be used in any cleansing, sterilizing, repairing or other operation carried out by him as specified in this subitem

 

 

(2)

Goods (which are not of any of the kinds expressly excluded from the definition of aids to manufacture in subclause 1(1) of this Schedule) sold or leased to, or imported or manufactured by, any person for use by him exclusively, or primarily and principally, in carrying out scientific research on behalf of manufacturers in relation to manufacturing operations conducted by them

Nos. 1 to 9

 

(3)

Goods for use as integral parts of machinery, implements or apparatus to be constructed in situ and to be used exclusively, or primarily and principally, as specified in subitem (1) or (2)

Nos. 1 to 9

 

(4)

Parts for, or materials for use in the repair of, so as to form part of, any machinery, implements or apparatus covered by subitem (1) or (2)

Nos. 1 to 9

113E.

(1)

Machinery, implements, apparatus and materials (other than road vehicles of the kinds ordinarily used for the transport of persons or the transport or delivery of goods, or parts for those vehicles) for use by a person exclusively or primarily and principally in the repair or maintenance of machinery, implements or apparatus used by him and covered by item 113A, 113B, 113C or 113D

Nos. 1 to 9

 

(2)

Parts for machinery, implements or apparatus covered by subitem (1)

Nos. 1 to 9

113F.

Goods in respect of which both of the following conditions are satisfied:

Nos. 1 to 9

 

(a)

the goods are for use by a person (in this item called the subcontractor) exclusively in carrying out activities (in this item called the contracted activities) on behalf of one or more other persons (in this item called the primary manufacturers);

 

 

(b)

in the case of each of the primary manufacturers, at least one of the following subparagraphs applies:

 

 

(i)

if the goods had been sold to the primary manufacturer for use exclusively in carrying out the contracted activities that were to be carried out by the subcontractor on behalf of the primary manufacturer—the goods would have been covered by item 113A, 113D or 113E;

 

 

(ii)

if the goods:

 

 

(A)

had been manufactured by the primary manufacturer; and

 

 

(B)

had been applied by the primary manufacturer to his or her own use in carrying out the contracted activities that were to be carried out by the subcontractor on behalf of the primary manufacturer;

 

 

the goods would have been covered by item 113B;

 

 

(iii)

if the goods had been applied by the primary manufacturer to his or her own use in carrying out the contracted activities that were to be carried out by the subcontractor on behalf of the primary manufacturer—the goods would have been covered by item 113C.

 

113G.

(1)

Equipment of a kind used exclusively, or primarily and principally, in the course of industrial operations to protect persons engaged in those operations, including masks, respirators, shields, goggles, vizors, helmets, belts and machine guards

Nos. 1 to 9

 

(2)

Parts for goods covered by subitem (1)

Nos. 1 to 9

113H.

(1)

Time-recording apparatus, and clock systems, of the kinds used for business or industrial purposes, but not including goods covered by item 13, 14, 16 or 17 in the Second Schedule

Nos. 1 to 9

 

(2)

Parts for goods covered by subitem (1)

Nos. 1 to 9

114.

(1)

Goods that:

Nos. 5 and 11

 

(a)

are imported by a passenger or a member of the crew of a ship or aircraft; or

 

 

(b)

are airport shop goods and are purchased from an inwards duty free shop by a relevant traveller;

 

 

being goods to which:

 

 

(c)

in a case where paragraph (a) applies—item 15 in Schedule 4 to the Customs Tariff applies; or

 

 

(d)

in a case where paragraph (b) applies—item 15 in Schedule 4 to the Customs Tariff applies, or would apply if the goods were imported by the relevant traveller

 

 

(3)

Airport shop goods for sale from, or sold from, inwards duty free shops to relevant travellers

Nos. 1 to 3 and 6 and 7

114A.

(1)

Goods sent or brought to Australia by:

No. 5

 

(i)

a member of the Defence Force serving outside Australia;

 

 

(ii)

a person ordinarily resident in Australia who is serving with the Naval, Military or Air Forces of the United Kingdom;

 

 

(iii)

a person serving with any nursing service, voluntary aid detachment, red cross society, ambulance association or any similar body or association attached to any part of the Defence Force;

 

 

(iv)

a person who is a representative, attached to or accompanying any part of the Defence Force, of any organization which is providing philanthropic, welfare or medical services for members of any part of the Defence Force; or

 

 

(v)

a member of any police force attached to or accompanying any part of the Defence Force

 

 

(2)

Goods sent to a member of:

No. 5

 

(i)

the Australian Navy;

 

 

(ii)

the Australian Army;

 

 

(iii)

the Australian Air Force; or

 

 

(iv)

the Australian Army Nursing Service;

 

 

serving in Australia

 

 

(3)

Goods sent to any member of:

No. 5

 

(i)

any naval, military or air forces of the United Kingdom or of any part of His Majesty’s dominions (other than the Commonwealth); or

 

 

(ii)

any naval, military or air forces of any foreign power allied or associated with His Majesty in any war in which His Majesty is engaged;

 

 

serving in Australia

 

 

(4)

Goods sent to a person not ordinarily resident in Australia:

No. 5

 

(i)

who is serving in Australia with any nursing service, voluntary aid detachment, red cross society, ambulance association or any similar body or association attached to any of the Forces specified in the last preceding subitem;

 

 

(ii)

who is a representative, attached to or accompanying any of the Forces so specified, of any organization which is providing philanthropic, welfare or medical services for members of any of those Forces; or

 

 

(iii)

who is a member of any police force attached to or accompanying any of the Forces so specified

 

 

(5)

Goods imported by and being the property of the American Red Cross to be used in Australia for the welfare of the members of the naval or military forces of the United States of America or of war victims

No. 5

 

(6)

Goods imported by and being the property of:

No. 5

 

(i)

the Government of the United Kingdom or of any part of His Majesty’s dominions (other than the Commonwealth); or

 

 

(ii)

the Government of any foreign power allied or associated with His Majesty in any war in which His Majesty is engaged;

 

 

for sale in Australia in canteens of the naval, military or air forces of the United Kingdom, part of His Majesty’s dominions or foreign power, as the case may be

 

 

(7)

Goods sent to any child who is a non-citizen child as defined in the Immigration (Guardianship of Children) Act 1946, by any relation, guardian or former guardian of that child

No. 5

 

(8)

Goods imported by the Navy Army and Air Force Institutes incorporated in the United Kingdom for sale by that organization in canteens, messes, clubs, recreation rooms, hostels and other similar institutions established for the welfare of members of the naval, military or air forces of His Majesty

No. 5

 

(9)

Goods imported by the Navy Army and Air Force Institutes incorporated in the United Kingdom and sold by that organization in canteens, messes, clubs, recreation rooms, hostels and other similar institutions established for the welfare of members of the naval, military or air forces of His Majesty

No. 6

 

Provided that the provisions of subitem (1), (2), (3), (4) or (7) shall apply only to goods not for sale or exchange and not exceeding in value, in the particular case, Ten pounds sterling in any period of twelve months.

 

114B.

(1)

Goods, as prescribed, for use or for sale, in accordance with such conditions, if any, as are prescribed, by military sales, exchanges, commissaries, officers’ clubs, enlisted men’s clubs or similar facilities established in Australia by the United States Forces

Nos. 1 to 9

 

(2)

Motor vehicles for use by members of the United States Forces, in such cases or circumstances as are prescribed

Nos. 1 to 3

 

(3)

Goods, as prescribed, imported, in accordance with such conditions, if any, as are prescribed, by parcel post from the United States of America for the personal use of members of the United States Forces, or of members of the civilian component, or for the personal use of dependants of such members

No. 5

 

(4)

Imported goods to which item 8 in Part I of Schedule 4 to the Customs Tariff applies, being:

No. 5

 

(a)

the personal effects, furniture or household goods of members of the United States Forces, or of members of the civilian component, or of dependants of such members; or

 

 

(b)

motor vehicles for use by members of the United States Forces or by members of the civilian component

 

 

For the purposes of this item, the expressions the United States Forces, members of the United States Forces, members of the civilian component and dependant have the same respective meanings as they have in the Agreement concerning the status of United States Forces in Australia made between the Government of the Commonwealth of Australia and the Government of the United States of America on 9 May 1963

 

114C.

Imported goods to which item 8 in Part I of Schedule 4 to the Customs Tariff applies, being:

No. 5

 

(a)

the personal effects, furniture or household goods of members of the Visiting Force of Papua New Guinea, or of members of the civilian component, or of dependants of such members; or

 

 

(b)

motor vehicles for use by members of the Visiting Force of Papua New Guinea or by members of the civilian component

 

 

For the purposes of this item, the expressions Visiting Force, civilian component and dependant have the same respective meanings as they have in the Agreement between Australia and Papua New Guinea regarding the Status of Forces of each State in the Territory of the other State signed on 26 January 1977

 

114D.

Imported goods to which item 11 in Part I of Schedule 4 to the Customs Tariff Act 1982 applies, being:

No. 5

 

(a)

the personal effects, furniture or household goods of members of a Singapore force, or of members of the civilian component, or of dependants of such members; or

 

 

(b)

motor vehicles for use by members of a Singapore force, or by members of the civilian component, or of dependants of such members

 

 

For the purposes of this item, the expressions Singapore force, civilian component and dependant have the same respective meanings as they have in the agreement between Australia and Singapore concerning the status of Singapore forces in Australia

 

115.

Motor vehicles for use by members of the armed forces of the Government of the United Kingdom serving in Australia, in such cases or circumstances as are prescribed

Nos. 1 to 3

115A.

Motor vehicles for use by members of the armed forces of the Government of Canada serving in Australia, in such cases or circumstances as are prescribed

Nos. 1 to 3

115B.

Motor vehicles for use by members of the armed forces of the Government of New Zealand serving in Australia, in such cases or circumstances as are prescribed

Nos. 1 to 3

116.

(1)

Imported or re-imported goods the produce or manufacture of Australia (other than goods that have been repaired, altered or renovated outside Australia), being goods that would have been covered by an item or subitem in this Schedule if those goods:

 

 

(a)

had been produced or manufactured in Australia;

 

 

(b)

had not been exported from Australia; and

 

 

(c)

had been purchased in Australia for use or consumption in Australia in circumstances that are the same as the circumstances in which the goods are to be used or consumed after their importation or re-importation, as the case may be

No. 5

 

(2)

Imported or re-imported goods (other than goods that have been repaired, altered or renovated outside Australia), upon the sale value of which sales tax became payable before their importation or re-importation, as the case may be, being sales tax all of which the Commissioner is satisfied has been paid and not refunded

No. 5

117.

(2)

Horseshoes and horseshoe nails

Nos. 1 to 9

117A.

Imported horses

Nos. 5 to 9

118.

Secondhand goods, viz.:

 

 

(1)

Plant, machinery or equipment which has been used as such by a person in the ordinary course of his business and is leased by him, or by the grantee of a Bill of Sale of which that person was the grantor, or by any trustee in whom the ownership of that business becomes vested or who becomes entitled to the possession, management or control of that business or of the goods of that business

No. 9

 

(2)

Goods which are leased under a hire purchase agreement by the taxpayer to a lessee and which, prior to that leasing, had gone into use or consumption in Australia

No. 9

119.

(1)

Ships and other vessels, but not including those to be used exclusively or principally for purposes of pleasure, sport, recreation, private transport or accommodation either by the owner thereof or by any other person or persons, whether or not that use is to be in accordance with a charter or other hiring agreement or otherwise for reward

Nos. 1 to 9

 

(1AA)

Ships and other vessels to be used exclusively or principally:

Nos. 1 to 9

 

(a)

by the relevant owner or relevant owners;

 

 

(b)

in the course of a business carried on by the relevant owner or relevant owners, being a business having as its object, or as one of its objects, the providing, for the public, of transport of passengers for reward otherwise than on sight-seeing tours; and

 

 

(c)

for the purpose of providing, for the public, transport of passengers for reward otherwise than on sight-seeing tours

 

 

(1A)

Ships and other vessels licensed to carry not less than 12 adult passengers and to be used exclusively or principally:

Nos. 1 to 9

 

(a)

by the relevant owner or relevant owners;

 

 

(b)

in the course of a business carried on by the relevant owner or relevant owners, being a business having as its object, or as one of its objects, the providing, for