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Act No. 60 of 1935 as amended, taking into account amendments up to Act No. 216 of 1973
Registered 07 Dec 2009
Start Date 31 Dec 1973
End Date 28 Jan 1975
Date of repeal 14 Sep 2006
Repealed by Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1935
- Reprinted as at 19 December 1973 (HISTACT2 CHAP 349 #DATE 19:12:1973)

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1935-1973 - TABLE OF
PROVISIONS

TABLE


SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1935-1973

TABLE OF PROVISIONS
Section
1. Short title
2. Definitions
3. Interpretation
4. (Repealed)
5. Exemptions
5A. Limitation on exemption from sales tax on imported goods for use by
Trade Commissioners
5B. Limitation on exemption from sales tax on excisable goods for use by
Trade Commissioners
5C. Limitation on exemption from sales tax on goods imported by
passengers
6. Goods incorporating cathode ray tubes
6A. Pre-fabricated buildings
6AA. Goods incorporating tanks
6AB. Goods incorporating seat belt assemblies
6B. Classification of goods
7. Regulations

FIRST SCHEDULE

Exemption Items

SECOND SCHEDULE

Classification of goods

THIRD SCHEDULE

Classification of goods

FOURTH SCHEDULE

(Repealed)

FIFTH SCHEDULE

Classification of goods

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1935-1973 - SECT. 1.
Short title.

SECT

SALES TAX (EXEMPTIONS AND
CLASSIFICATIONS) ACT 1935-1973
Title amended by No. 76, 1940, s. 3. An Act relating to exemptions from, and classifications of goods for the purposes of, Sales Tax.
Short title amended; No. 32, 1918, s. 2.
1. This Act may be cited as the Sales Tax (Exemptions and Classifications) Act 1935-1973.*

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1935-1973 - SECT. 2.
Definitions.

SECT

Amended by No. 76, 1940, s. 4; No. 71, 1957, s. 3; No. 30, 1965, s. 3; and No. 26, 1966, s. 3.
2. In this Act, unless the contrary intention appears-

''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 1966 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.*

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1935-1973 - SECT. 3.
Interpretation.

SECT

Sub-section (1) substituted by No. 76, 1940, s. 5.
3. (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.
Substituted by No. 44, 1943, s. 3.

(2) The heading to any Schedule to this Act or to any Division in any Schedule to this Act shall not be read as affecting the interpretation of that Schedule or of any item in that Schedule.
Amended by No. 76, 1940, s. 5.

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

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,

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, or

Sales Tax Assessment Act (No. 9) 1930-1935.
Amended by No. 76, 1940, s. 5.

(4) Any reference in the second column of the First Schedule to this Act 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.
Amended by No. 76, 1940, s. 5.

(5) Where any reference which, by sub-section (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 to this Act, goods covered by the item or sub-item 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.
Section 4 repealed by No. 71, 1957, s. 4.
* * * * * * * *

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1935-1973 - SECT. 5.
Exemptions.

SECT

Sub-section (1) amended by No. 76, 1940, s. 6.
5. (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 sub-item in the first column of the First Schedule to this Act, under any Act specified in the second column of that Schedule opposite that item or sub-item.
Amended by No. 76, 1940, s. 6.

(2) Where, in the second column of the First Schedule to this Act reference is made, opposite an item or sub-item 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 sub-item shall not be deemed to include goods which are imported into Australia.
Amended by No. 76, 1940, s. 6.

(3) Where, in the second column of the First Schedule to this Act reference is made, opposite an item or sub-item 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 sub-item shall not be deemed to include goods which are manufactured or produced in Australia.

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1935-1973 - SECT. 5A.
Limitation on exemption from sales tax on imported goods for use by Trade
Commissioners.

SECT

Inserted by No. 21, 1967, s. 3.
Sub-section (1) substituted by No. 67, 1972, s. 3.
5A. (1) Item 71 in the First Schedule to this Act 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.
Amended by No. 67, 1972, s. 3; and No. 216, 1973, s. 3.

(2) Item 71 in the First Schedule to this Act 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).

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1935-1973 - SECT. 5B.
Limitation on exemption from sales tax on excisable goods for use by Trade
Commissioners.

SECT

Inserted by No. 21, 1967, s. 3.
Sub-section (1) substituted by No. 67, 1972, s. 4.
5B. (1) Item 72 in the First Schedule to this Act 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.
Amended by No. 67, 1972, s. 4; and No. 216, 1973, s. 3.

(2) Item 72 in the First Schedule to this Act 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).

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1935-1973 - SECT. 5C.
Limitation on exemption from sales tax on goods imported by passengers.

SECT

Inserted by No. 80, 1967, s. 3.
5C. (1) If the Collector of Customs requires a passenger to enter into an agreement in respect of any goods referred to in sub-item (1) of item 114 in the First Schedule to this Act 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 sub-item, would have been payable in respect of the goods, that sub-item does not apply in respect of those goods unless the passenger enters into the agreement.
Amended by No. 216, 1973, s. 3.

(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.

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1935-1973 - SECT. 6.
Goods incorporating cathode ray tubes.

SECT

Substituted by No. 71, 1957, s. 5; amended by No. 65, 1960, s. 3.
6. 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 cathode ray tubes as specified in item 121 in the First Schedule to this Act as is equal to the amount which would have been the sale value of those cathode ray tubes 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 cathode ray tubes only.

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1935-1973 - SECT. 6A.
Pre-fabricated buildings.

SECT

Inserted by No. 36, 1945, s. 3.
6A. (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 ''taxable goods'' means goods which, if sold separately, would not be covered by any item in the First Schedule to this Act.

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1935-1973 - SECT. 6AA.
Goods incorporating tanks.

SECT

Inserted by No. 65, 1960, s. 4.
6AA. 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 sub-item (11) of item 7 in the First Schedule to this Act 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.

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1935-1973 - SECT. 6AB.
Goods incorporating seat belt assemblies.

SECT

Inserted by No. 29, 1967, s. 3.
6AB. 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 seat belt assemblies or other goods as specified in item 147 in the First Schedule to this Act as is equal to the amount which would have been the sale value of those seat belt assemblies or other 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 those seat belt assemblies or other goods only.

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1935-1973 - SECT. 6B.
Classification of goods.

SECT

Inserted by No. 37, 1950, s. 3.
Sub-section (1) substituted by No. 53, 1953, s. 3; amended by No. 45, 1954, s. 3; and No. 5, 1956, s. 3.
6B. (1) The goods specified in a Schedule to this Act other than the First Schedule are so specified for the purposes of the Acts imposing sales tax upon goods so specified.
Added by No. 42, 1951, s. 3; amended by No. 44, 1952, s. 3; No. 53, 1953, s. 3; and No. 45, 1954, s. 3.

(2) For the purposes of the Second and Third Schedules to this Act, ''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.

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1935-1973 - SECT. 7.
Regulations.

SECT

Inserted by No. 35, 1943, s. 3; amended by No. 26, 1966, s. 5.
7. 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 less than Two dollars or more than Forty dollars for any breach of the regulations.

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SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1935-1973 - FIRST SCHEDULE

SCH

Heading amended by No. 76, 1940, s. 9.
THE SCHEDULES

THE FIRST SCHEDULE
Definitions amended by No. 41, 1936, s. 4; No. 76, 1940, s. 9; No. 36, 1945, s. 4; No. 12, 1946, s. 3; No. 65, 1947, s. 3; No. 54, 1949, s. 4; No. 71, 1957, s. 6; No. 44, 1963, s. 3; and No. 216, 1973, s. 3.
In this Schedule, unless the contrary intention appears-

''agricultural'' means of or pertaining to agriculture and, for the purposes of this definition, ''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, 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 he markets or uses those goods;

(iv) in any processing or treatment for the purpose of disposing of waste substances resulting from any processing or treatment applied by him as specified in sub-paragraph (i), (ii) or (iii) of this paragraph;

(v) in operating, applying, cleansing or sterilizing machinery, implements or apparatus used in the processing or treatment specified in sub-paragraph (i), (ii), (iii) or (iv) of this paragraph;

(vi) in the cleansing or sterilizing of bottles, vats or other containers which he uses in the storage or marketing of goods which he manufactures or which he processes or treats as specified in sub-paragraph (i), (ii) or (iii) of this paragraph; or

(vii) in 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) of this definition;

(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) of this definition; or

(d) goods (other than those specified in paragraph (a) or paragraph (b)) for use as specified in paragraph (a) of this definition,

but does not include-

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

(f) cooking appliances or other plant for use exclusively, or primarily and principally, in the preparation of foodstuffs for consumption on any premises of the person preparing the foodstuffs;

(g) office equipment which is not for use directly in the manufacture of goods;

(h) machinery, implements or apparatus for use in the production of electric current, gas, steam, compressed air or hydraulic power, for purposes other than for sale or for use by the producer thereof exclusively, or primarily and principally, as specified in paragraph (a) of this definition;

(i) containers for use by a 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;

(j) goods for use in connexion 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, unless the goods to be so manufactured-

(i) are covered by any 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 re-sale to a person to whom the goods to be so manufactured are also to be sold; or

(k) parts for any of the goods specified in paragraph (e), (f), (g), (h), (i) or (j) of this definition;

''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) of this definition 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) of this definition 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;

''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;

''n.e.i.'' means not covered by any other item or sub-item in this Schedule or by any item or sub-item in any other Schedule to this Act.
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Acts to which
Sales Tax Exemption Items Exemption
Applies ------------------------------------------------------------------------------ --

DIVISION I-AGRICULTURAL MACHINERY, IMPLEMENTS, EQUIPMENT AND MATERIALS
Amended by No. 41, 1936, s. 4; No. 37, 1950, s. 4; No. 53, 1953, s. 4; No. 45, 1954, s. 4; No. 71, 1957, s. 6; No. 44, 1963, s. 3; and No. 80, 1967, s. 4. 1. Agricultural machinery, implements and apparatus (and parts therefor), viz.:-

(1) Bag loaders and bag rammers for use in agricultural industry 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 for use in agricultural industry, 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 of this sub-item apply;
(f) hand trucks for use with welding-gas cylinders

(15) Fencing wire strainers Nos. 1 to 9

(15A) Fencing tools for use in agricultural industry 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, for use in agricultural industry 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 agricultural industry 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 for use in agricultural industry 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 for use in agricultural industry Nos. 1 to 9

(45) Strippers and stripper harvesters Nos. 1 to 9

(46) Stump and tree extractors and grubbers; lifting jacks for use in agricultural industry Nos. 1 to 9

(47) Threshing machines Nos. 1 to 9

(48) Tractors (and covers therefor) for use in agricultural industry or for use in the timber-getting industry in the hauling of log timber Nos. 1 to 9

(49) Wagons, drays, spring drays and trailers for use in agricultural industry, 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
Amended by No. 41, 1936, s. 4; No. 12, 1946, s. 3; No. 42, 1951, s. 4; and No. 44, 1952, s. 4. 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
Substituted by No. 45, 1954, s. 4. 3. (1) Equipment, preparations and materials for the checking or eradication of diseases or pests, namely:-
(a) Agricultural spraying and dusting materials; Nos. 1 to 9
(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 sub-item (1) of this item Nos. 1 to 9
Substituted by No. 37, 1950, s. 4; amended by No. 45, 1954, s. 4. 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 edible fruit, vegetables or nuts 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
Amended by No. 12, 1946, s. 3. 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 horses, 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
Amended by No. 41, 1936, s. 4; No. 65, 1960, s. 5; No. 44, 1963, s. 3; and No. 80, 1967, s. 4. 7. Dairying machinery and equipment (and parts therefor) and dairying materials, viz.:-
(1) Cheese presses
(2) Churns
(3) Cream and milk bottles, and wads, caps or stoppers therefor
(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
Nos. 1 to 9
Nos. 1 to 9
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
Amended by No. 41, 1936, s. 4; No. 71, 1957, s. 6; and No. 44, 1963, s. 3. 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
Amended by No. 41, 1936, s. 4; and No. 44, 1952, s. 4. 9. Equipment (and parts therefor) and materials for use in the dried fruit industry, viz.:-
(1) Carbonate of potash, caustic soda and olive oil
(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
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
Amended by No. 71, 1957, s. 6. 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 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
Inserted by No. 80, 1967, s. 4. 10A. (1) Vegetable grading, sorting and cleansing machines
(2) Parts for goods to which sub-item (1) of this item applies Nos. 1 to 9
Nos. 1 to 9
Amended by No. 12, 1946, s. 3; No. 80, 1967, s. 4; and No. 216, 1973, s. 3. 11. (1) Poultry and fertile poultry eggs imported solely for breeding purposes

(2) Foods for poultry

(3) Poultry farmers' equipment (and parts therefor), viz.:-
(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 coups
(n) Root pulpers
(o) Root slicers
(p) Trap-nests
(q) Waterers Nos. 5 to 9
Nos. 1 to 4 and
9
Nos. 1 to 9

(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) of this sub-item

(6) Parts for goods to which sub-item (5) of this item 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 sub-item in Division I in this Schedule, 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 sub-item in Division I in this Schedule, 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 omitted by No. 76, 1940, s. 9; inserted by No. 67, 1946, s. 3.
DIVISION II-MINING MACHINERY AND EQUIPMENT
Omitted by No. 76, 1940, s. 9; inserted by No. 67, 1946, s. 3. 14. Machinery, implements and apparatus (and parts therefor), for use in the mining industry in carrying out mining operations and in the treatment of the products of those operations Nos. 1 to 9
Inserted by No. 45, 1954, s. 4; amended by No. 44, 1963, s. 3. 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 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 in this Schedule Nos. 1 to 9
(2) Parts for machinery, implements or apparatus covered by sub-item (1) of this item Nos. 1 to 9
Substituted by No. 44, 1963, s. 3. 15. Brattice cloth and brattice tacks for use in the mining industry Nos. 1 to 9
Items 16 and 17 omitted by No. 76, 1940, s. 9.
* * * * * * * *
Heading re-numbered by No. 67, 1946, s. 3.
DIVISION III-IRRIGATION, WATER SUPPLY, DRAINAGE AND SEWERAGE EQUIPMENT
Omitted by No. 76, 1940, s. 9; inserted by No. 31, 1944, s. 3; amended by No. 65, 1947, s. 3; No. 37, 1950, s. 4; and No. 45, 1954, s. 4. 18. (1) Piping or tubing made principally of metal, wood, stone-ware, earthen-ware, 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 (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); channelling and guttering Nos. 1 to 9

(2) Fittings (and parts therefor) for goods covered by sub-item (1) of this item, 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 of the kinds described in sub-item (1) of this item; or
(b) channelling or guttering,
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 purposes, and parts and fittings for such equipment Nos. 1 to 9
Omitted by No. 76, 1940, s. 9; inserted by No. 32, 1941, s. 3; amended by No. 44, 1952, s. 4. 19. Pumping and other machinery, implements and apparatus (and parts and fittings therefor), for use in agricultural industry, viz.:-

(1) Windmills and windmill towers

(2) Pumps

(3) Tanks and tank stands

(4) Troughing

(5) Water sprinklers Nos. 1 to 9

(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
Inserted by No. 35, 1943, s. 4; omitted by No. 31, 1944, s. 3; inserted by No. 71, 1957, s. 6. 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 sub-item Nos. 1 to 9
Omitted by No. 76, 1940, s. 9; inserted by No. 32, 1941, s. 3. 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
Heading re-numbered by No. 31, 1944, s. 3; and No. 67, 1946, s. 3.
DIVISION IV-FISHING AND PEARLING MACHINERY AND EQUIPMENT
Item 20A substituted by No. 45, 1954, s. 4. 20A. (1) Equipment and materials for use in the fishing industry, namely:-
(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- Nos. 1 to 9
(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 sub-item (1) of this item Nos. 1 to 9
Inserted by No. 12, 1946, s. 3. 20B. Machinery and equipment (and parts therefor) and materials, for use in the pearling industry Nos. 1 to 9

DIVISION V-PRIMARY PRODUCTS
Amended by No. 54, 1949, s. 4. 21. (1) Goods, being primary products which are derived directly from operations carried on in Australia in-
(i) mining;
(ii) the cultivation of land;
(iii) the maintenance of animals, poultry and bees; Nos. 1 to 4 and
9
(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

(2) Fauna, n.e.i. Nos. 1 to 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 Nos. 1 to 4 and
9
22. Metals as recovered from ores Nos. 1 to 4 and
9

DIVISION VI-FOODSTUFFS, BEVERAGES AND TOBACCO
Amended by No. 29, 1940, s. 3; No. 76, 1940, s. 9; No. 54, 1949, s 4; and No. 44, 1963, s. 3. 23. (1) Bread Nos. 1 to 9

(2) Bread sandwiches Nos. 1 to 9

(3) Yeast, bread improvers, yeast compounds, gluten and malt products, where the goods are of a kind used exclusively or primarily and principally in the manufacture of bread Nos. 1 to 9

(4) Baby rusks, milk arrowroot biscuits and baby rice biscuits Nos. 1 to 9
Amended by No. 76, 1940, s. 9; No. 12, 1946, s. 3; No. 67, 1946, s. 3; No. 37, 1950, s. 4; and No. 44, 1963, s. 3. 24. (1) Meat and meat products (whether or not marketed in containers), namely, raw meat, cooked meat and poultry, sausages, sausage meat, mince meat, suet, dripping, lard and butchers' small goods; meat pies, meat pasties and sausage rolls Nos. 1 to 9

(2) Bacon and hams Nos. 1 to 9

(3) Mutton birds Nos. 1 to 9

(4) Beefine, Bonox, Bovril and similar meat extracts Nos. 1 to 9
Substituted by No. 44, 1963, s. 3. 25. (1) Fish, including oysters, crayfish, prawns, crabs and other marine animals (whether or not cooked or otherwise processed, or marketed in containers) Nos. 1 to 9

(2) Fish paste and foods consisting principally of fish Nos. 1 to 9
Amended by No. 53, 1953, s. 4; No. 71, 1957, s. 6; and No. 44, 1963, s. 3. 26. (1) Milk products, namely, casein, milk powder, condensed or concentrated milk, skim milk, skim milk powder, condensed or concentrated skim milk, butter milk, butter milk powder, or any food containing not less than 95 per centum of milk (including skim milk) or milk powder (including skim milk powder) Nos. 1 to 9

(2) Butter, including margarine and similar substitutes for butter Nos. 1 to 9

(3) Cheese Nos. 1 to 9

(4) Cream Nos. 1 to 9
Substituted by No. 71, 1957, s. 6. 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
Amended by No. 41, 1936, s. 4; No. 76, 1940, s. 9; No. 12, 1946, s. 3; No. 67, 1946, s. 3; and No. 65, 1947, s. 3. 27. (1) Vegetables, processed or treated (including vegetable salads) Nos. 1 to 9

* * * * * *

(3) Dried vegetables Nos. 1 to 9

(4) Potatoes, cooked, dried or otherwise processed Nos. 1 to 9

(5) Split peas and flaked peas Nos. 1 to 9

(6) Pea sausage, pea meal and brose meal Nos. 1 to 9

(7) Soups Nos. 1 to 9

(8) Soup powders and soup cubes Nos. 1 to 9

(9) Tomato puree and tomato paste Nos. 1 to 9

(10) Hops, dried Nos. 1 to 9
Substituted by No. 37, 1950, s. 4; amended by No. 42, 1951, s. 4; No. 71, 1957, s. 6; and No. 44, 1963, s. 3. 27A. (1) Foods consisting principally of one or more of the goods covered by items 24, 25, 27, 29, 30 and 34 in this Schedule Nos. 1 to 9

* * * * * * * *
Amended by No. 67, 1946, s. 3; No. 45, 1954, s. 4; and No. 44, 1963, s. 3. 28. (1) Fruits (including fruit salads and fruit spreads consisting principally of fruits, but not including crystallized fruits or dried fruits) marketed in cans, bottles or other containers Nos. 1 to 9

(2) Fruits, dried (whether minced or otherwise, and including fruit spreads consisting principally of dried fruits) Nos. 1 to 9

(3) Fruit pulp Nos. 1 to 9

(4) Jam Nos. 1 to 9

(5) Foods consisting principally of honey, but not including confectionery Nos. 1 to 9
Omitted by No. 76, 1940, s. 9; inserted by No. 67, 1946, s. 3; amended by No. 37, 1950, s. 4. 29. (1) Sauces and relishes (including mustard, mayonnaise and salad dressing, whether liquid, semi-liquid or dry) Nos. 1 to 9

(2) Pickles, olives and capers Nos. 1 to 9

(3) Vinegar Nos. 1 to 9
Amended by No. 41, 1936, s. 4; and No. 37, 1950, s. 4. 30. (1) Prepared breakfast foods consisting of processed grain Nos. 1 to 9

(2) Barley Nos. 1 to 9

(3) Rice, including ground rice, flaked rice and rice flour Nos. 1 to 9

(4) Sago Nos. 1 to 9

(5) Tapioca, including ground tapioca or tapioca flour Nos. 1 to 9

(6) Macaroni (including macaroni fancy pastes), spaghetti (including egg spaghetti) and vermicelli Nos. 1 to 9

(7) Cere-creme, Cerevite, Rycena, Rycola, Vigorice, and similar products for use for culinary purposes Nos. 1 to 9
Amended by No. 41, 1936, s. 4; and No. 44, 1963, s. 3. 31. (1) Sugar and icing mixtures consisting principally of sugar Nos. 1 to 9

(2) Treacle, molasses, golden syrup and other syrups produced by sugar refineries Nos. 1 to 9
Substituted by No. 45, 1954, s. 4; amended by No. 44, 1963, s. 3. 32. (1) Flour, including self-raising flour, bran and pollard Nos. 1 to 9

(2) Baking powder, cream of tartar and bi-carbonate of soda; other aerating agents for culinary purposes Nos. 1 to 9
Amended by No. 44, 1963, s. 3. 33. Nuts, shelled, roasted or otherwise processed, including nut meal, nut paste and peanut butter Nos. 1 to 9
Omitted by No. 76, 1940, s. 9; inserted by No. 54, 1949, s. 4; amended by No. 37, 1950, s. 4. 34. (1) Marmite, Vegemite and similar spreads being extracts of yeast, extracts of vegetables or extracts of yeast and vegetables Nos. 1 to 9

(2) Sandwich spreads, and goods for use for purposes similar to those of sandwich spreads, n.e.i. Nos. 1 to 9
Substituted by No. 44, 1952, s. 4. 34A. (1) Ice and solid carbon dioxide Nos. 1 to 9

(2) Flavoured ice blocks for human consumption Nos. 1 to 9
Amended by No. 41, 1936, s. 4; No. 78, 1938, s. 3; No. 54, 1949, s. 4; and No. 37, 1950, s. 4. 35. Food for infants and invalids, and materials for the preparation thereof, viz:-

(1) All-am-bi Food

(2) Allenbury's Diabetic Rusks for Diabetics

(3) Allenbury's Diet for Invalids and Children and Allenbury's Milk Cocoa

(4) Allenbury's Food

(5) Allenbury's Malted Food (No. 3)

(6) Allenbury's Malted Rusks for Infants Nos. 1 to 9

(7) Anchor Groats

(8) Arab Groats

(9) Baked Flour

(10) Barley Malt Extract

(11) Barnes' Sago Food

(12) Bemax

(13) Benger's Food

(13A) Boost

(14) Bourn-Vita, Kraftine and Vitogen

(15) Bono-Lactin

(16) Bread, Van Abbots' Gluten

(17) Bronamalt

(18) Callard's Kalari Biscuits

(19) Callard's Casoid Biscuits

(20) Callard's Vitmar

(21) Calvesfoot Jelly

(22) Carnick's Soluble Food

(23) Carnick's Liquid Peptonoids

(23A) Chocolate Horlicks

(24) Clinic Baby Food

(25) Cocolac

(26) Corn Cob Baby Syrup

(27) ''D.C.L.'' Cherry Flavoured Malt Extract with Cod Liver Oil and Parrish's Food

(28) ''D.C.L.'' Irradiated Malt

(29) ''D.C.L.'' Malt and Oil

(30) ''D.C.L.'' Malt and Oil with Parrish's Food

(31) ''D.C.L.'' Vitamine Malt

(32) Diabetic Flour, Diabetic Biscuits and Diabetic Rolls, being goods which are marketed primarily as foods for diabetics

(33) Digestin

(34) Eledon

(35) Elliott's Special Clinic Emulsion

(36) Energen Bran Biscuits

(37) Energen Digestive Biscuits

(38) Energen Endobran Biscuits

(39) Extract of Malt

(40) Extract of Malt and Cod Liver Oil

(41) Fairchild's and Foster's Panopepton

(42) Faliere's Phosphatine

(43) Farewell Flour

(44) Faulding's Farinaceous Food

(45) Foster's Farinaceous Food

(46) Foster's Malted Food

(47) Frame Food

(48) Glac-Ovo

(49) Glaxo

(50) Gluten Flour, Gluten Meal and Gluten Biscuits

(51) Herogen

(52) Hewlett's Malted Food

(53) Intarvin

(54) Jellerta

(55) Karil

(56) Karilac

(57) Kariol

(58) Kellogg's Malted Nuts

(59) Kemp's Emulsion

(60) Lactogen

(61) Lactogol

(62) Lactone Syrup

(63) Lactose

(64) Malted Milk

(65) Maltogen

(66) Maltovine Milk Food Biscuits

(67) Mellin's Food

(68) Mellin's Food Biscuits

(69) Milk Powder, Peptogenic

(70) Milo

(71) Moseley's Foods

(72) Murdoch's Liquid Food

(73) McKenzie's Patent Barley

(74) McKenzie's Patent Groats

(75) Neave's Food

(76) Neave's Health Diet

(77) Neave's Milfo

(78) Neave's Milk Food

(79) Nestle's Milk Food

(80) Neurogen Nos. 1 to 9

(81) Nutritive Liquid Peptone

(82) Ovalact

(83) Ovaltine

(84) Ovaltine Rusks

(85) Paramount Vitamin Malt

(86) Parson's Caledonian Groats

(87) Parson's Prepared Barley

(88) Plasmon Food

(89) Prescription Glaxo

(90) Radio Malt

(91) Rhines Manhu Special Flour

(92) Robinson's Patent Barley

(93) Robinson's Patent Groats

(94) Roboleine

(95) Rumford's Groats

(96) Russell Prepared Green Bone (lime food)

(97) Sanatogen

(98) Saunder's Haemovita

(99) Saunder's Maltocret
(100) Saunder's Starch-free Bran
(101) Savory and Moore's Food
(102) ''Scotia Brand'' Malt and Oil
(103) Smedley's, Dr., Malted Food
(104) Somatose in liquid or powder form
(105) Soul's Clinic Emulsion
(106) Storer's Ivaline Ivatone No. 7
(107) Sugar of Milk
(108) Suppositories, meat (pre-digested)
(109) Suppositories, milk (pre-digested)
(110) Swallow and Ariell's Glutamon Biscuits
(111) Vi-Lactogen
(112) Vimos Tonic Food
(113) Virol
(114) Vitamin
(115) Vitamina
(116) Vita B, Vita-Co, Vitacup and Choc Yeast
(117) Foods, n.e.i., which, in the opinion of the Commissioner, are marketed primarily as foods for infants and invalids
Inserted by No. 41, 1936, s. 4; amended by No. 76, 1940, s. 9; and No. 37, 1950, s. 4. 35A. (1) Tea Nos. 1 to 9

(2) Coffee, including raw or roasted coffee beans, coffee essence, chicory and preparations for potable use the ingredients of which consist principally of coffee or coffee essence or principally of-
(a) coffee, or coffee essence; and
(b) chicory, milk, milk powder, sugar or figs, or a mixture of any two or more of those goods Nos. 1 to 9

(3) Cocoa, cocoa essence and chocolate for potable use and 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, malt or sugar, or a mixture of any two or more of those goods,
but not including confectionery

(4) Instant Postum, Kwic Bru Coffee and other similar preparations for potable use which are made principally from cereals or cereal products Nos. 1 to 9
Inserted by No. 71, 1957, s. 6; amended by No. 216, 1973, s. 3. 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
Inserted by No. 44, 1963, s. 3. 35C. Goods n.e.i.-
(a) of a kind sold exclusively or principally as;
(b) put up for sale as; or
(c) for use as, Nos. 1 to 9
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-

(d) confectionery, beverages or cordials; or
(e) goods of a kind sold exclusively or principally as ingredients of confectionery, beverages or cordials
For the purposes of this item, confectionery includes-
(a) popcorn;
(b) confectionery novelties;
(c) crystallized fruit;
(d) crystallized or preserved ginger; and
(e) edible, non-edible and partly edible cake decorations and frills,
but does not include candied peel.
Amended by No. 76, 1940, s. 9; No. 12, 1946, s. 3; No. 42, 1951, s. 4; No. 53, 1953, s. 4; No. 45, 1954, s. 4; No. 71, 1957, s. 6; and No. 181, 1973, s. 3. 36. (1) Beer Nos. 1 to 4 and
9

(2) Cider Nos. 1 to 4 and
9

(3) Fruit juice products, namely:- Nos. 1 to 4 and
9
(a) Concentrates for the making of non-alcoholic beverages, being concentrates which consist of not less than 25 per centum by volume of juices of Australian fruits;
(b) Cordials for the making of non-alcoholic beverages, and preparations for use in the flavouring of foods, being cordials or preparations which consist of not less than 25 per centum by volume of-
(i) juices of Australian fruits;
(ii) a mixture of concentrates of juices of Australian fruits and water, being a mixture of a strength not less than the natural strength of the juices; or
(iii) juices of Australian fruits and a mixture of concentrates of juices of Australian fruits and water, being a mixture of a strength not less than the natural strength of the juices;
(c) Non-alcoholic beverages consisting wholly of juices of Australian fruits or vegetables (including herbage)

(4) Australian wine Nos. 1 to 4 and
9
Inserted by No. 26, 1966, s. 4. 36A. Fruit juice products to which the New Zealand-Australia Free Trade Agreement signed on the thirty-first day of August, One thousand nine hundred and sixty-five, applies, being goods that would fall within a description of goods contained in sub-item (3) of item 36 in this Schedule if each reference in that sub-item to juices of Australian fruits were a reference to juices of New Zealand fruits Nos. 5 to 8
37. (1) Tobacco Nos. 1 to 9

(2) Cigarettes Nos. 1 to 9

(3) Cigars Nos. 1 to 9

DIVISION VII-DRUGS, MEDICINES AND SURGICAL GOODS
Omitted by No. 76, 1940, s. 9; inserted by No. 6, 1942, s. 3; amended by No. 45, 1954, s. 4; and No. 80, 1967, s. 4. 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-
(i) Drugs and preparations put up and sold for the purposes of photography;
(ii) Toilet preparations (including soaps, tooth pastes, cosmetics, pomades, perfumes and hair lotions); Nos. 1 to 9
(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; or
(iv) medicated confectionery
Amended by No. 76, 1940, s. 9. 39. (1) Goods manufactured and sold by a dispensing chemist who sells goods exclusively by retail No. 1

(2) Goods, being medicines manufactured and sold by a society duly registered under any Friendly Societies' Act of the Commonwealth or a State No. 1
Omitted by No. 76, 1940, s. 9; inserted by No. 6, 1942, s. 3. 40. Rectified spirits for use in making medicines and essences Nos. 1 to 9
Omitted by No. 76, 1940, s. 9; inserted by No. 6, 1942, s. 3; amended by No. 45, 1954, s. 4; No. 44, 1963, s. 3; and No. 80, 1967, s. 4. 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-
(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 Nos. 1 to 9
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
Omitted by No. 76, 1940, s. 9; inserted by No. 32, 1941, s. 3; amended by No. 6, 1942, s. 3; No. 45, 1954, s. 4; and No. 17, 1973, s. 3. 42. Surgical appliances (and parts therefor), viz.:-

(1) Abdominal belts

(2) Absorbent cotton wool, gauzes and lint

(3) Adhesive plaster and strapping

(4) Articles designed for the alleviation of deafness, but not including articles for public use in buildings or other places

(5) Artificial eyes

(6) Artificial limbs

(7) Bandages and bandage winders

(7A) Bath seats of a kind used by invalids or aged persons Nos. 1 to 9

(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
Omitted by No. 76, 1940, s. 9; inserted by No. 6, 1942, s. 3. 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
Omitted by No. 76, 1940, s. 9; inserted by No. 6, 1942, s. 3. 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
Omitted by No. 76, 1940, s. 9; inserted by No. 6, 1942, s. 3. 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
Substituted by No. 45, 1954, s. 4. 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-
(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 Nos. 1 to 9
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
Amended by No. 37, 1950, s. 4. 47. (1) Briquettes 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
Amended by No. 41, 1936, s. 4; No. 6, 1942, s. 3; No. 42, 1948, s. 3; and No. 45, 1954, s. 4. 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 sub-item 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
Amended by No. 37, 1950, s. 4; No. 44, 1952, s. 4; No. 71, 1957, s. 6; No. 44, 1963, s. 3; and No. 26, 1966, s. 4. 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 4 and
9

(3) Butane gas, propane gas and any mixture consisting wholly or principally of those gases 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
Item 50A omitted by No. 80, 1967, s. 4.
* * * * * * * *

DIVISION IX-BOOKS, PRINTED MATTER AND PAPER
Substituted by No. 78, 1938, s. 3; amended by No. 44, 1952, s. 4; and No. 53, 1953, s. 4. 51. (1) Books, pamphlets, leaflets, periodicals, magazines and printed music, but not including (unless covered by any other item or sub-item in this Schedule)-
(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;
(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 Nos. 1 to 9

(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.
Inserted by No. 41, 1936, s. 4. 51A. Manuscripts Nos. 5 to 9
Item 51B omitted by No. 76, 1940, s. 9.
* * * * * * * *
Substituted by No. 80, 1967, s. 4. 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 39, 100 or 103, applies, namely:-
(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 Nos. 1 to 9

(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 sub-item (1) of this item 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 sub-item (1) of this item or of goods to which sub-item (2) of this item applies Nos. 1 to 9
Substituted by No. 54, 1949, s. 4. 53. (1) Maps, including road and tourist maps and navigators' charts, but not including-
(a) advertising matter; or
(b) maps or charts published or to be published for the purpose of, 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 Nos. 1 to 9

(2) Geographical, topographical and astronomical globes Nos. 1 to 9
Amended by No. 80, 1967, s. 4. 54. Newspapers Nos. 1 to 9
Item 55 omitted by No. 35, 1943, s. 4; item 56 omitted by No. 76, 1940, s. 9.
* * * * * * * *
57. Postage stamps Nos. 1 to 9
Substituted by No. 30, 1965, s. 4; amended by No. 26, 1966, s. 4. 58. Imported goods consisting of overseas travel literature or printed matter, being goods to which sub-item 49.11.3 in Part II of the First Schedule to the Customs Tariff applies No. 5
Amended by No. 71, 1957, s. 6; No. 44, 1963, s. 3; No. 30, 1965, s. 4; and No. 26, 1966, s. 4. 59. (1) Trade catalogues not imported for sale or distribution No. 5

(2) Imported goods consisting of-
(a) calendars, being goods to which sub-item 49.10.1 in Part II of the First Schedule to the Customs Tariff applies; or
(b) catalogues, price lists or other printed matter, being goods to which sub-item 49.11.4 in Part II of the First Schedule to the Customs Tariff applies No. 5
Amended by No. 41, 1936, s. 4. 60. Vegetable parchment paper, waxed paper and grease proof paper Nos. 1 to 9
Substituted by No. 44, 1952, s. 4. 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, AND WORKS OF
ART
61. Anthropological specimens imported into Australia for use by research workers No. 5
Item 62 omitted by No. 12, 1946, s. 3.
* * * * * * * *
Omitted by No. 76, 1940, s. 9; inserted by No. 6, 1942, s. 3. 63. Goods for use in universities and schools, viz.:-

(1) Scientific instruments and scientific apparatus (and parts therefor), and materials for use therewith Nos. 1 to 9

(2) Charts, wall sheets and diagrams Nos. 1 to 9

(3) Examination papers, and direction sheets and envelopes for use therewith Nos. 1 to 9
Substituted by No. 44, 1952, s. 4. 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
Inserted by No. 44, 1952, s. 4. 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
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
Inserted by No. 36, 1945, s. 4; amended by No. 67, 1946, s. 3; and No. 26, 1966, s. 4. 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
Amended by No. 87, 1972, s. 3. 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 abroad by Australian artists Nos. 1 to 9

(3) Imported goods consisting of-
(a) paintings, drawings and pastels, being goods to which sub-item 99.01.1 in Part II of the First Schedule to the Customs Tariff applies;
(b) original engravings, prints and lithographs, being goods to which item 99.02 in that Part applies; or
(c) original sculptures and statuary, being goods to which item 99.03 in that Part applies. Nos. 5 to 9
Inserted by No. 26, 1966, s. 4. 68A. Works of art by New Zealand artists, being works of art to which the New Zealand-Australia Free Trade Agreement signed on the thirty-first day of August, One thousand nine hundred and sixty-five, applies Nos. 5 to 9
Substituted by No. 30, 1965, s. 4; amended by No. 26, 1966, s. 4. 69. Imported goods consisting of printed matter (including printed pictures and photographs) that-
(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 sub-item 49.11.2 in Part II of the First Schedule to the Customs Tariff applies No. 5
Inserted by No. 30, 1965, s. 4; amended by No. 26, 1966, s. 4. 69A. Imported goods consisting of instruments, apparatus or models designed solely for demonstrational purposes and unsuitable for other uses, being goods to which item 90.21 in Part II of the First Schedule to the Customs Tariff applies No. 5
Inserted by No. 30, 1965, s. 4; amended by No. 26, 1966, s. 4. 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 item 99.05 in Part II of the First Schedule to the Customs Tariff applies No. 5
Item 69C omitted by No. 87, 1972, s. 4.
* * * * * * * * *
Substituted by No. 30, 1965, s. 4; amended by No. 26, 1966, s. 4. 70. Imported goods consisting of-
(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 17 in Part I of the Second Schedule to the Customs Tariff applies No. 5
DIVISION XI-GOODS FOR USE BY GOVERNMENTS, REPRESENTATIVES OF
GOVERNMENTS, AND PUBLIC BODIES
Substituted by No. 67, 1972, s. 5. 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-
(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. Nos. 5 to 7
Item 71A omitted by No. 21, 1967, s. 4.
* * * * * * * *
Substituted by No. 67, 1972, s. 5. 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
Substituted by No. 21, 1967, s. 4. 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
Substituted by No. 36, 1945, s. 4. 73. Articles imported or cleared from bond for the personal or official use of-
(i) the Governor-General;
(ii) the Governor of a State; or
(iii) a member of the staff of the Governor-General or of the Governor of a State (if the member is not an Australian citizen) or a member of the family of the Governor-General or of the Governor of a State Nos. 5 to 7
Inserted by No. 36, 1945, s. 4. 73A. Articles cleared from bond for the personal or official use of-
(i) the Governor-General;
(ii) the Governor of a State; or
(iii) a member of the staff of the Governor-General or of the Governor of a State (if the member is not an Australian citizen) or 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 Nos. 1 to 3
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 or of a State, or an authority which is completely controlled by, and the expenditure of which is exclusively borne by, that Government, provided that, in the case of goods for the use of a department or an authority of the Government of a State, an arrangement has been made between the Governor-General and the Governor-in-Council of the State for the collection and payment by the State of sales tax upon the sale value of goods sold by the Government of the State, and by every such authority established under the law of the State, in the conduct of an enterprise which, in the opinion of the Commissioner, is a trading enterprise. Nos. 1 to 9
Inserted by No. 78, 1938, s. 3. 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
Inserted by No. 32, 1939, s. 3. 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 sub- item (1) of this item Nos. 1 to 9
Substituted by No. 44, 1963, s. 3. 74C. Badges, accoutrements and kit for members of the Defence Force, being goods-
(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 to this Act Nos. 1 to 9
Substituted by No. 44, 1963, s. 3. 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 to this Act Nos. 1 to 9
Inserted by No. 32, 1941, s. 3. 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
Inserted by No. 36, 1945, s. 4. 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
Inserted by No. 12, 1946, s. 3. 74F. Goods for use (whether as goods or in some other form), and not for sale, by the United Nations Relief and Rehabilitation Administration Nos. 1 to 9
Inserted by No. 67, 1946, s. 3; amended by No. 26, 1966, s. 4. 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
Inserted by No. 42, 1948, s. 3; amended by No. 42, 1951, s. 4; and No. 65, 1960, s. 5. 74H. Goods for use (whether as goods or in some other form), and not for sale, by the United Nations, by a specialized agency as defined by section one of the Convention on the Privileges and Immunities of the Specialized Agencies which was adopted by the General Assembly of the United Nations on the twenty-first day of November, One thousand nine hundred and forty-seven, by the International Atomic Energy Agency or by the South Pacific Commission No. 5
Inserted by No. 44, 1952, s. 4; amended by No. 65, 1960, s. 5. 74HA. Goods imported by, and for the personal or official use of, the executive head, or the spouse or a dependent child of the executive head, of a specialized agency referred to in item 74H in this Schedule, of the International Atomic Energy Agency or of the South Pacific Commission No. 5
Inserted by No. 44, 1952, s. 4; amended by No. 65, 1960, s. 5. 74HB. Furniture and effects of an official, not being an Australian citizen, of the United Nations, of a specialized agency referred to in item 74H in this Schedule, of the International Atomic Energy Agency or of the South Pacific Commission, being goods imported at the time when the official first takes up duty in Australia No. 5
Inserted by No. 54, 1949, s. 4. 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
Inserted by No. 54, 1949, s. 4. 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
Substituted by No. 44, 1963, s. 3. 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
Items 74M and 74N omitted by No. 78, 1970, s. 3.
* * * * * * * *
Inserted by No. 42, 1951, s. 4; amended by No. 80, 1967, s. 4. 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
Inserted by No. 78, 1970, s. 4. 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
Omitted by No. 44, 1952, s. 4; inserted by No. 62, 1966, s. 3. 75. Goods for use (whether as goods or in some other form), and not for sale, by the Australian Institute of Aboriginal Studies Nos. 1 to 9
Substituted by No. 17, 1959, s. 3. 76. (1) Goods for use, and not for sale, by the Reserve Bank of Australia

(2) Goods produced by the Reserve Bank of Australia and not for sale by that Bank otherwise than to the Commonwealth Nos. 1 to 9
No. 1
Substituted by No. 41, 1936, s. 4. 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
Substituted by No. 36, 1945, s. 4; amended by No. 216, 1973, s. 3. 78. Goods for use (whether as goods or in some other form) and not for sale by-
(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) of this item; Nos. 1 to 9
(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
Inserted by No. 78, 1938, s. 3. 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 sub-item (1) of this item 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
Inserted by No. 44, 1952, s. 4; amended by No. 44, 1963, s. 3. 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 in this Schedule, 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
Item 79 omitted by No. 44, 1963, s. 3.
* * * * * * * * Amended by No. 41, 1936, s. 4. 80. Goods which, at the time of their entry for 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
Amended by No. 41, 1936, s. 4; No. 76, 1940, s. 9; No. 12, 1946, s. 3; No. 42, 1951, s. 4; No. 53, 1953, s. 4; and No. 45, 1954, s. 4. 81. (1) Goods for use (whether as goods or in some other form), and not for sale, by-
(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 Nos. 1 to 9

(2) Wireless transceivers for use, in conjunction with the radio service conducted by- Nos. 1 to 9
(a) the Flying Doctor Service of Australia;
(b) the Cairns Aerial Ambulance Service;
(c) the Bush Church Aid Society Flying Medical Service; 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 an organization referred to in a preceding paragraph of this sub-item,
by the holder of a licence issued under the Wireless Telegraphy Regulations for that purpose

(2A) Parts for goods covered by sub-item (2) of this item 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 sub-item (1) of this item Nos. 1 to 9
Substituted by No. 44, 1963, s. 3. 81A. Goods purchased, imported or manufactured by an organization not carried on for the profit of individuals-
(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 Nos. 1 to 9
Inserted by No. 12, 1946, s. 3. 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
Inserted by No. 12, 1946, s. 3. 81C. Goods for use (whether as goods or in some other form), and not for sale by-
(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) of this item Nos. 1 to 9
Division XII omitted by No. 76, 1940, s. 9; inserted by No. 31, 1944, s. 3.
DIVISION XII-BUILDING MATERIALS
Item 82 omitted by No. 76, 1940, s. 9; inserted by No. 31, 1944, s. 3; amended by No. 12, 1946, s. 3; No. 53, 1953, s. 4; No. 71, 1957, s. 6; and No. 80, 1967, s. 4. 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 asphalt tiles, cork tiles, linoleum tiles, rubber tiles, vinyl tiles or other similar floor tiles; 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 sub-item (1) of this item Nos. 1 to 9
Omitted by No. 76, 1940, s. 9; inserted by No. 31, 1944, s. 3; amended by No. 37, 1950, s. 4; No. 44, 1963, s. 3; and No. 80, 1967, s. 4. 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; or
(e) cork, linoleum, rubber, vinyl or other similar floor coverings

(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; or
(b) cork, linoleum, rubber, vinyl or other similar floor coverings

(4) Adhesive preparations for use in the attachment to buildings or other fixtures of goods covered by this item or by item 90 in this Schedule, or for use in sealing the joints of those goods Nos. 1 to 9
Inserted by No. 67, 1946, s. 3. 83A. Wallpaper Nos. 1 to 9
Substituted by No. 37, 1950, s. 4. 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 Nos. 1 to 9

(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
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
Inserted by No. 45, 1954, s. 4. 84A. Solder consisting wholly or principally of lead and tin Nos. 1 to 9
Omitted by No. 76, 1940, s. 9; inserted by No. 31, 1944, s. 3; amended by No. 67, 1946, s. 3; No. 65, 1947, s. 3; and No. 37, 1950, s. 4. 85. Roofing materials, viz.:-

(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
Substituted by No. 65, 1947, s. 3; amended by No. 54, 1949, s. 4; No. 53, 1953, s. 4; and No. 80, 1967, s. 4. 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 applied 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 sub-item (1) of this item applies Nos. 1 to 9
(3) Putties, woodfillers and wall size Nos. 1 to 9
(4) Goods, n.e.i., for use as ingredients for goods covered by sub-item (1), (2) or (3) of this item Nos. 1 to 9
Substituted by No. 44, 1963, s. 3; amended by No. 80, 1967, s. 4. 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 materials insulated for electrical purposes Nos. 1 to 9

(2) Welding and brazing electrodes, rods and wires Nos. 1 to 9
Omitted by No. 76, 1940, s. 9; inserted by No. 31, 1944, s. 3. 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
Omitted by No. 76, 1940, s. 9; inserted by No. 31, 1944, s. 3. 88. (1) Wall, roof or ceiling ventilators, but not including forced draught ventilating or air-conditioning systems Nos. 1 to 9

(2) Wall ties Nos. 1 to 9
Omitted by No. 76, 1940, s. 9; inserted by No. 31, 1944, s. 3; amended by No. 37, 1950, s. 4. 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
Substituted by No. 65, 1947, s. 3. 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
Inserted by No. 31, 1944, s. 3. 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 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
Omitted by No. 76, 1940, s. 9; inserted by No. 31, 1944, s. 3. 90. Timber, including-
(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 Nos. 1 to 9
(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
Inserted by No. 36, 1945, s. 4; amended by No. 65, 1947, s. 3. 90A. Window fittings, viz.:-
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 Nos. 1 to 9
Substituted by No. 53, 1953, s. 4. 90B. (1) Cooking stoves and ranges of a kind used exclusively or primarily and principally for domestic purposes, but not including portable stoves, portable roasters, portable cookers or portable ranges Nos. 1 to 9
(2) Fire grates and fire places of a kind exclusively or primarily and principally installed as fixtures in houses Nos. 1 to 9
(3) Parts for goods covered by this item Nos. 1 to 9
Substituted by No. 53, 1953, s. 4; amended by No. 71, 1957, s. 6. 90C. (1) 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-
(a) bell equipment, burglar alarm equipment, fire alarm equipment, recording equipment and electronic equipment; Nos. 1 to 9
(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; or
(i) neon signs and other luminous discharge lighting equipment, including fluorescent lighting equipment
(2) Goods of a kind used exclusively, or primarily and principally, in connexion with fixed electrical installations in consumers' premises, namely:-
(a) Adaptors; Nos. 1 to 9
(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
Substituted by No. 37, 1950, s. 4. 90D. Household fittings and sanitary ware (and parts therefor, including chains, plugs and washers) of a kind installed in houses or other buildings so as to become fixtures therein, viz.:-

(1) Baths, bath and shower screens, pedestal lavatory basins, wall and bowl basins, earthenware bathroom fittings, towel rails and towel rail holders, sinks, sink tops, draining boards, combination sinks and drainers, wash troughs and stands and pedestals therefor

(2) Toilet pans and seats and covers therefor; appliances for sterilizing or disinfecting toilet pans and seats; sanitary cisterns and water storage tanks for use in sewerage systems

(3) Septic tanks, and filter tanks and distributing chambers of a kind used in septic tank installations Nos. 1 to 9

(4) Chemical sanitary units, and tanks, pumps and barrels of a kind used in chemical sanitary systems
Substituted by No. 45, 1954, s. 4. 90DA. (1) Movable toilet pans or chemical sanitary units, seats and covers for movable toilet pans or chemical sanitary units and articles for use in the sealing of movable toilet pans Nos. 1 to 9

(2) Movable toilet seats for use by children in connexion with toilet pans covered by sub-item (2) of item 90D in this Schedule Nos. 1 to 9
Inserted by No. 53, 1953, s. 4. 90DB. Chemicals and other materials or preparations put up for sale for use exclusively or primarily and principally in or in the operation of goods covered by sub-items (3) and (4) of item 90D, or by item 90DA, in this Schedule Nos. 1 to 9
Inserted by No. 12, 1946, s. 3. 90E. Household washing coppers not exceeding 16 gallons capacity, and parts and accessories therefor, including copper frames, copper stands, furnace doors, furnace frames, furnace grates, dampers and damper frames Nos. 1 to 9
Substituted by No. 53, 1953, s. 4; amended by No. 71, 1957, s. 6; and No. 65, 1960, s. 5. 90F. (1) Bath heaters, sink heaters and other water heating and hot water storage equipment, being goods of a kind installed as fixtures in houses Nos. 1 to 9

(2) Appliances or equipment for softening, filtering, desalting or sterilizing water, being goods of a kind installed as fixtures Nos. 1 to 9

(3) Parts for, and materials for use in the operation of, goods covered by sub-item (1) or (2) of this item, and stands and drip trays for use in connexion with any of those goods Nos. 1 to 9

DIVISION XIII-CONTAINERS
Substituted by No. 44, 1963, s. 3. 91. (1) Containers used, or for use, in marketing goods covered by any item or sub-item in this Schedule, other than item 39, 100 or 103, where the property in the container passes, or is to pass, to the purchaser or lessee of the contents Nos. 1 to 9

(2) Containers imported containing goods covered by any item or sub-item in this Schedule, being containers the property of the importer of the contents No. 5
Amended by No. 41, 1936, s. 4; and No. 44, 1963, s. 3. 92. Bags and sacks used for fertilizers or chaff or for marketing goods covered by any item or sub-item in this Schedule, except goods covered by item 39, 100 or 103 Nos. 1 to 9
Substituted by No. 44, 1963, s. 3. 93. (1) Boxes, cases and crates manufactured in Australia for use in marketing goods manufactured in Australia, being goods covered by any item or sub-item in this Schedule, other than item 39, 100 or 103 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 sub-item Nos. 1 to 4 and
9
Substituted by No. 71, 1957, s. 6. 94. Bottles or jars 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
Inserted by No. 71, 1957, s. 6. 94A. Bottles or jars applied, or to be applied, by a manufacturer or a wholesale merchant to his own use, being bottles or jars-
(a) for the marketing of goods which he manufactures or sells by wholesale; Nos. 1 to 9
(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
Substituted by No. 71, 1957, s. 6; amended by No. 44, 1963, s. 3. 95. (1) Bottles, jars, boxes, cases and crates for use in marketing non-alcoholic beverages, and parts and fittings for those goods Nos. 1 to 9

(2) Bottles, jars, boxes, cases and crates used, or for use, in marketing cordials where the property in the bottle, jar, box, case or crate does not pass, or is not to pass, to the purchaser of the cordials, and parts and fittings for those bottles, jars, boxes, cases and crates Nos. 1 to 9
Substituted by No. 71, 1957, s. 6; amended by No. 44, 1963, s. 3; and No. 80, 1967, s. 4. 96. (1) Goods of a kind used to wrap up or secure goods for marketing or delivery, namely:-
(a) wrapping material or bags consisting of paper, netting, flexible film or metallic foil, or of any combination of those materials;
(b) single-faced corrugated fibre board; and
(c) twine, lashing, rubber bands and adhesive tape Nos. 1 to 9

(2) Strapping of a kind used to secure goods for marketing or delivery, and seals for use with that strapping Nos. 1 to 9

(3) Corner brackets for use with wire strapping of a kind used to secure goods for marketing or delivery Nos. 1 to 9
97. Sewing twine Nos. 1 to 9
Item 98 omitted by No. 71, 1957, s. 6.
* * * * * * * *
99. Wool packs Nos. 1 to 9
Inserted by No. 71, 1957, s. 6. 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
Substituted by No. 41, 1936, s. 4; amended by No. 78, 1938, s. 3; No. 76, 1940, s. 9; No. 32, 1941, s. 3; and No. 26, 1966, s. 5. 100. (1) Goods manufactured and sold by retail by a person (not being a manufacturer of the class specified in sub-item (2) of this item) 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 Fourteen hundred dollars No. 1

(2) Goods manufactured by a person exclusively in his own home 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 One thousand dollars 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 sub-paragraph 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
Items 101 and 102 omitted by No. 41, 1936, s. 4. * * * * * * * *
Amended by No. 41, 1936, s. 4; No. 76, 1940, s. 9; No. 71, 1957, s. 6; and No. 26, 1966, s. 5. 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 One hundred dollars per annum:
Provided that-
(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 Nos. 1 to 3
(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

DIVISION XV-MISCELLANEOUS
Omitted by No. 76, 1940, s. 9; inserted by No. 44, 1963, s. 3. 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
Substituted by No. 45, 1954, s. 4. 105. (1) Hand tools of the kinds used for industrial purposes, including power-driven tools, but not including-
(a) tools of the kinds ordinarily attached to benches, stands or fixtures;
(b) office equipment, equipment of the kinds used for or in connexion with writing or drawing or brushes of the kinds used by artists or draughtsmen; or
(c) goods covered by an item in any other Schedule to this Act Nos. 1 to 9

(2) Hand tools of the kinds used for gardening, but not including power-driven tools Nos. 1 to 9

(3) Abrasive implements and apparatus of the kinds used for industrial purposes, including revolving grind stones, grinding wheels and other grinders; abrasive cloths and papers Nos. 1 to 9

(4) Parts and accessories for goods covered by sub-item (1), (2) or (3) of this item Nos. 1 to 9
106. Coffins, cremation caskets and urns, and fittings and trimmings therefor Nos. 1 to 9
Substituted by No. 80, 1967, s. 4. 107. (1) Exhibition copies of motion picture films, including films to be exhibited by televising, but not including-
(a) exhibition copies of films for the private, domestic or personal use of the person by or for whom they are produced; or
(b) exhibition copies of films that are to be screened or televised exclusively, or primarily and principally, for advertising purposes Nos. 1 to 9

(2) 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:-
(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 that are to be screened or televised exclusively, or primarily and principally, for advertising purposes Nos. 1 to 9

(3) Imported goods consisting of films of a scenic, tourist or travel nature produced or issued by or on behalf of a governmental or travel authority, being goods to which paragraph 37.04.21, or sub-item 37.07.1, in Part II of the First Schedule to the Customs Tariff applies Nos. 5 to 9

(4) Copies made in Australia of films to which sub-item (3) of this item applies Nos. 1 to 4 and
9

(5) Sound recordings, being recordings produced for use in conjunction with films to which sub-item (1) of this item applies Nos. 1 to 9

(6) Motion picture films that are free from duties of Customs, being films that have been exposed outside Australia by amateur photographers, depict matters mainly of interest to the photographer and his relatives and friends in Australia and are not suitable to be screened for commercial purposes No. 5
Omitted by No. 42, 1951, s. 4; inserted by No. 80, 1967, s. 4. 107A. (1) Goods (other than road vehicles of the kinds ordinarily used for the transport of persons or the delivery of goods, or parts for those road vehicles) for use exclusively, or primarily and principally, for business or industrial purposes, in the production of motion picture films, namely:-
(a) cinematograph cameras;
(b) apparatus and materials for use-
(i) in reproducing or recording sound; or
(ii) in editing recordings of sound; Nos. 1 to 9
(c) apparatus and materials for use in developing, editing or otherwise processing goods to which sub-item (2) of item 107 in this Schedule applies

(2) Parts and accessories for goods to which sub-item (1) of this item applies Nos. 1 to 9
Amended by No. 76, 1940, s. 9.
108. (1) Foods for birds

* * * * * * * * Nos. 1 to 4 and
9
109. Gold bullion, gold coin, and gold recovered by crushing, washing, dollying or sweeping, where the bullion, coin or gold is imported for treatment by the Royal Mint No. 5
110. Goods exported or to be exported or goods sold by any person for export by the purchaser from him Nos. 1 to 9
Amended by No. 71, 1957, s. 6; No. 65, 1960, s. 5; and No. 44, 1963, s. 3. 111. (1) Goods the produce or manufacture of New Zealand, Fiji, Norfolk Island, the Territory of Papua, the Territory of 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
Inserted by No. 44, 1963, s. 3; amended by No. 30, 1965, s. 4; and No. 26, 1966, s. 4. 111A. Goods imported for repair, alteration or industrial processing and intended to be exported, being goods to which item 34 in Part I of the Second Schedule to the Customs Tariff applies No. 5
Amended by No. 45, 1954, s. 4. 112. Machinery and plant (and parts therefor), for the bulk handling of grain Nos. 1 to 9
Amended by No. 78, 1938, s. 3; No. 76, 1940, s. 9; No. 36, 1945, s. 4; and No. 44, 1963, s. 3. 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 sub-item in this Schedule except goods covered by sub-item (1) or (2) of item 39, or by item 100 or 103 Nos. 1 to 8
Inserted by No. 41, 1936, s. 4; amended by No. 76, 1940, s. 9; No. 36, 1945, s. 4; No. 12, 1946, s. 3; and No. 44, 1963, s. 3. 113A. (1) Goods, being aids to manufacture (as defined in this Schedule), sold or leased to or imported by an unregistered manufacturer for use by him in, or in connexion with, the manufacture of goods covered by any item or sub-item in this Schedule other than item 39, 100 or 103 Nos. 1 to 9
(2) Goods sold or leased to or imported by an unregistered manufacturer for use by him-
(a) in the processing or treatment of goods to be used by him as aids to manufacture (as defined in this Schedule); or
(b) in the cleansing or sterilizing of bottles, vats or other containers for use in the storage of goods to be used by him as aids to manufacture (as defined in this Schedule); or Nos. 1 to 9
(c) as integral parts in the construction in situ or repair of machinery, implements or apparatus to be used in the processing, treatment, cleansing or sterilizing specified in paragraph (a) or (b) of this sub-item,
where those aids to manufacture are for use in or in connexion with the manufacture of goods covered by any item or sub-item in this Schedule other than item 39, 100 or 103, but excluding machinery, implements or apparatus (or parts therefor) which are not for use exclusively, or primarily and principally, in a manner specified in this sub-item or which are of any of the kinds specifically excluded from the definition of aids to manufacture in this Schedule
Inserted by No. 41, 1936, s. 4; amended by No. 36, 1945, s. 4; and No. 12, 1946, s. 3. 113B. (1) Goods manufactured by any person and applied by him to his own use as aids to manufacture (as defined in this Schedule) No. 1
(2) Goods manufactured by any person and applied by him to his own use-
(a) in the processing or treatment of goods to be used by him as aids to manufacture (as defined in this Schedule); or No. 1
(b) in the cleansing or sterilizing of bottles, vats or other containers for use in the storage of goods to be used by him as aids to manufacture (as defined in this Schedule); or
(c) as integral parts in the construction in situ or repair of machinery, implements or apparatus to be used in the processing, treatment, cleansing or sterilizing specified in paragraph (a) or (b) of this sub-item,
but excluding machinery, implements or apparatus (or parts therefor) which are not applied exclusively, or primarily and principally, in a manner specified in this sub-item or which are of any of the kinds specifically excluded from the definition of aids to manufacture in this Schedule
Substituted by No. 36, 1945, s. 4; amended by No. 12, 1946, s. 3. 113C. (1) Goods applied by a registered person to his own use as aids to manufacture Nos. 1, 4, 6 and
8
(2) Goods applied by a registered person to his own use-
(a) in the processing or treatment of goods to be used by him as aids to manufacture; or
(b) in the cleansing or sterilizing of bottles, vats or other containers for use in the storage of goods to be used by him as aids to manufacture; or Nos. 1, 4, 6 and
8
(c) as integral parts in the construction in situ or repair of machinery, implements or apparatus to be used in the processing, treatment, cleansing or sterilizing specified in paragraph (a) or (b) of this sub-item,
but excluding machinery, implements or apparatus (or parts therefor), which are not applied exclusively, or primarily and principally, in a manner specified in paragraph (a) or (b) of this sub-item or which are of any of the kinds specifically excluded from the definition of aids to manufacture
For the purposes of this item, ''aids to manufacture'' means aids to manufacture as defined by Regulations made under the Sales Tax Assessment Acts
Inserted by No. 65, 1947, s. 3. 113D. (1) Goods (which are not of any of the kinds specifically excluded from the definition of ''aids to manufacture'' in this Schedule) sold or leased to, or imported or manufactured by, any person for use by him exclusively, or primarily and principally, in- Nos. 1 to 9
(a) the cleansing or sterilizing of bottles, vats or other containers which are to be used by manufacturers in the storage or marketing of goods which they manufacture or which they process or treat as specified in sub-paragraph (i), (ii) or (iii) of paragraph (a) of the definition of ''aids to manufacture'' in this Schedule; or
(b) carrying out scientific research on behalf of manufacturers in relation to manufacturing operations conducted by them
(2) 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 sub-item (1) of this item Nos. 1 to 9
(3) Parts for, or materials for use in the repair of, so as to form part of, any machinery, implements or apparatus covered by sub-item (1) of this item Nos. 1 to 9
Inserted by No. 45, 1954, s. 4; amended by No. 44, 1963, s. 3. 113E. (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 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 in this Schedule Nos. 1 to 9
(2) Parts for machinery, implements or apparatus covered by sub-item (1) of this Item Nos. 1 to 9
Inserted by No. 45, 1954, s. 4; amended by No. 71, 1957, s. 6; and No. 44, 1963, s. 3. 113F. (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, towing trucks or salvage vehicles, or parts for those road vehicles, towing trucks or salvage vehicles) for use exclusively or primarily and principally, for business or industrial purposes, in-
(a) servicing, repairing or reconditioning-
(i) motor vehicles;
(ii) aeroplanes (including flying boats, seaplanes and helicopters);
(iii) ships, boats and other vessels;
(iv) railway rolling stock; or
(v) parts of any goods specified in the preceding provisions of this paragraph;
(b) repairing tyres, including retreading and recapping;
(c) constructing, maintaining or repairing (or excavating or levelling in connexion with constructing, maintaining or repairing) buildings or other structures, or roads, dams, pipe lines, drains, trenches, tunnels or other works; or
(d) repairing footwear for human wear,
but not including goods which become part of the goods, structures or works serviced, repaired, reconditioned or constructed, as the case may be Nos. 1 to 9

(2) 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 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 sub-item (1) of this item Nos. 1 to 9

(3) Parts for machinery, implements or apparatus covered by sub-item (1) or (2) of this item Nos. 1 to 9
Inserted by No. 45, 1954, s. 4. 113G. (1) Equipment of a kind used 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 sub-item (1) of this item Nos. 1 to 9
Inserted by No. 45, 1954, s. 4. 113H. (1) Time-recording apparatus, and clock systems, of the kinds used for business or industrial purposes, but not including alarm clocks or goods covered by item 13, 14, 16 or 17 in the Second Schedule to this Act Nos. 1 to 9
(2) Parts for goods covered by sub-item (1) of this item Nos. 1 to 9
Substituted by No. 80, 1967, s. 4; amended by No. 78, 1970, s. 5. 114. (1)* Goods imported by passengers, being goods to which item 14, item 15 or item 16 in Part I of the Second Schedule to the Customs Tariff applies No. 5
(2) Goods contained in the personal baggage of a passenger in a ship or aircraft, being goods in respect of which no duty of Customs is payable but not being goods that, to the knowledge or belief of the passenger, are intended to be sold, or used in the course of trading, in Australia No. 5
Inserted by No. 35, 1943, s. 4; amended by No. 36, 1945, s. 4; and No. 65, 1947, s. 3. 114A. (1) Goods sent or brought to Australia by-
(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 No. 5

(2) Goods sent to a member of-
(i) the Naval Forces;
(ii) the Australian Imperial Force;
(iii) the Air Force; or
(iv) the Australian Army Nursing Service,
serving in Australia No. 5

(3) Goods sent to any member of-
(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 No. 5

(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 sub-item;
(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 an immigrant 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 sub-item (1), (2), (3), (4) or (7) of this item 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.
Inserted by No. 44, 1963, s. 3; amended by No. 26, 1966, s. 4. 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
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 the ninth day of May, One thousand nine hundred and sixty-three No. 5
Omitted by No. 76, 1940, s. 9; inserted by No. 26, 1966, s. 4. 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
Inserted by No. 78, 1970, s. 6. 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
Inserted by No. 78, 1970, s. 6. 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
Substituted by No. 26, 1966, s. 4. 116. (1) Imported goods the produce or manufacture of Australia, being goods to which item 29 in Part I of the Second Schedule to the Customs Tariff applies, but not being motor vehicles or parts for motor vehicles No. 5

(2) Re-imported goods-
(a) the character of which has not altered since exportation; and
(b) in respect of which a refund or drawback of duties of Customs or duties of Excise was not paid on exportation,
being goods to which item 33 in Part I of the Second Schedule to the Customs Tariff applies, but not being motor vehicles or parts for motor vehicles No. 5
Omitted by No. 76, 1940, s. 9; inserted by No. 6, 1942, s. 3; amended by No. 44, 1963, s. 3. 117. (1) Saddlery and harness (and parts therefor), trace chains (complete), collar check, kersey and saddle serge Nos. 1 to 9

(2) Horseshoes and horseshoe nails Nos. 1 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
Amended by No. 41, 1936, s. 4; No. 78, 1938, s. 3; No. 12, 1946, s. 3; No. 71, 1957, s. 6; No. 4, 1963, s. 3; and No. 80, 1967, s. 4. 119. (1) Ships and other vessels, but not including those to be used exclusively or principally for purposes of pleasure, sport or recreation either by the owner thereof or by any other person or persons Nos. 1 to 9
(2) Equipment (being machines, implements or apparatus) for use on ships or other vessels covered by the last preceding sub-item, but not including-
(a) goods covered by an item in the Third Schedule to this Act;
(b) goods for use in, or in connexion with, the preparation or consumption of foodstuffs or beverages;
(c) goods for use for the comfort, entertainment or recreation of the crew or passengers; or
(d) equipment for use for cleaning or polishing or of a kind ordinarily used for domestic purposes Nos. 1 to 9

(2A) Fork lift trucks for use exclusively, or primarily and principally-
(a) on wharves;
(b) on ships; or
(c) partly on wharves and partly on ships,
in the handling of cargo for the purpose of loading or unloading ships Nos. 1 to 9

(3) Parts for goods covered by sub-item (1), (2) or (2A) of this item Nos. 1 to 9

(4) Materials for use in the construction or repair of, so as to form part of, goods covered by this item Nos. 1 to 9
Inserted by No. 53, 1953, s. 4; amended by No. 45, 1954, s. 4. 119A. (1) Aeroplanes, including flying boats, seaplanes and helicopters Nos. 1 to 9
(2) Gliders Nos. 1 to 9
(3) Equipment (being machines, implements or apparatus) for use in goods covered by sub-item (1) or (2) of this item Nos. 1 to 9
(4) Parts for goods covered by sub-item (1), (2) or (3) of this item Nos. 1 to 9
(5) Materials for use in the construction or repair of, so as to form part of, goods covered by this item Nos. 1 to 9
Inserted by No. 76, 1961, s. 3. 119B. Goods for use (whether as goods or in some other form, but not as goods for sale) by a person exclusively in, or exclusively in connexion with, the establishment, operation or maintenance by that person of a railway providing, for use by the public, a service for the transport of persons or goods Nos. 1 to 9
Inserted by No. 76, 1961, s. 3. 119C. (1) Omnibuses providing seating accommodation for not less than twelve adult passengers for use exclusively or principally in the transport of passengers for reward Nos. 1 to 9
(2) Chassis for the construction of omnibuses specified in sub-item (1) of this item Nos. 1 to 9
Inserted by No. 76, 1961, s. 3. 119D. (1) Goods for use exclusively in the prescribed area, being goods for use primarily and principally for the transport of livestock and being-
(a) motor vehicles, other than articulated motor vehicles or prime movers for articulated motor vehicles, in respect of which-
(i) the net brake horsepower rating specified by the manufacturer of the chassis is not less than 100 horsepower; and
(ii) the gross vehicle weight rating specified by the manufacturer of the chassis is not less than 20,000 pounds; Nos. 1 to 9
(b) prime movers for articulated motor vehicles, being prime movers in respect of which-
(i) the net brake horsepower rating specified by the manufacturer is not less than 100 horsepower; and
(ii) the gross combination weight rating specified by the manufacturer is not less than 30,000 pounds;
(c) trailers; or
(d) stock crates or livestock carriers designed to be carried on vehicles
(2) Chassis for the construction of motor vehicles specified in paragraph (a) of sub-item (1) of this item Nos. 1 to 9
For the purposes of this item-
''articulated motor vehicle'' means a motor vehicle consisting of a prime mover and a trailer, being a trailer part of which is superimposed upon the prime mover;
''the prescribed area'' has the same meaning as in section 79A of the Income Tax and Social Services Contribution Assessment Act 1936-1961;*
''trailer'' means a vehicle without motive power designed for drawing by a motor vehicle
Inserted by No. 44, 1963, s. 3. 119E. Tractors, n.e.i. Nos. 1 to 9
Substituted by No. 42, 1948, s. 3; amended by No. 37, 1950, s. 4; No. 42, 1951, s. 4; No. 53, 1953, s. 4; No. 45, 1954, s. 4; and No. 80, 1967, s. 4. 120. Clothing, footwear, drapery, piece goods, soft furnishings and yarns (other than goods covered by any item in the Second Schedule to this Act) viz.:-
(1) Clothes for human wear made of any material whatsoever (including cloth, glass fibre, leather, rubber or plastic material) including-
Aprons; armbands; armlets;
Baby bags; baby napkins, and disposable pads or liners for use with baby napkins; belts; bibs; binders for infants; bows; brassieres; bust bodices; bust improvers; bust shields; braces;
Capelines; caps; cap covers; capes; collars; corsets; corselettes; cuffs;
Elastic pants; eye shades;
Gaiters; garters; girdles for dressing gowns or pyjamas; gloves;
Hair nets; hats; hat bands; head bands for waitresses and maids; hoods;
Jabots; Nos. 1 to 9
Laces for footwear or corsets; leg bands; leggings; leg protectors;
Mittens; muffs;
Pockets; puggarees; puttees;
Revers;
Sanitary napkins; sanitary pads; sanitary towels; and articles used exclusively for purposes similar to the purposes for which those goods are used;
Scarves; shawls; sleeve protectors; snoods; spats; stocks; suspenders; suspender belts;
Ties; turbans;
Veils; and
Waders,
but not including protective head wear, protective pads, guards, gloves or mittens where these goods are of a kind used exclusively or primarily and principally for the purposes of sport or recreation
(1A) Goods of a kind used exclusively or primarily and principally as parts of goods covered by sub-item (1) of this item, including- Nos. 1 to 9
(a) Garment shields;
(b) Hip pads;
(c) Iron-on mending patches and cuff savers;
(d) Lead weights;
(e) Shoulder pads;
(f) Woven names and initials
(2) Footwear for human wear Nos. 1 to 9
(3) Goods of a kind used in repairing footwear for human wear, namely:- Nos. 1 to 9
(a) boot and shoe uppers; straps;
(b) heels, heel blocks, heel lifts and top pieces, shanks and soles;
(c) heel supports, boot and shoe protectors, plates and tips;
(d) nails, tacks, boot rivets, wire and similar goods;
(e) sole leather and materials of a kind used exclusively or principally for the soling or heeling of footwear;
(f) materials marketed for use in repairing footwear, namely:-
(i) adhesives, but not including adhesives put up for sale for use for purposes that include purposes other than the repair of footwear;
(ii) sewing thread;
(iii) sole paint and waxes (but not including polishes, lacquers or other colouring compounds);
(g) boot and shoe repair outfits consisting principally of goods to which this sub-item applies
(3A) Heel grips, inner soles and cushions, pads, liners, protectors and other fittings for footwear, but not including fittings of a kind used exclusively or principally for the purposes of sport or recreation Nos. 1 to 9
(4) Household drapery and soft furnishings, viz.:- Nos. 1 to 9
(a) Bed sheets;
(b) Bed spreads, cot covers and pram covers;
(c) Bolster cases, bolster shams and bolster
slips;
(d) Chair back covers;
(e) Counterpanes;
(f) Curtains and textile cords for fastening
curtains; plastic eyelet tape for use as
part of plastic shower curtains;
(g) Cushion covers;
(h) Laundry bags;
(i) Loose furniture covers;
(j) Mattress cases, mattress covers and mattress
protectors;
(k) Meat bags;
(l) Mosquito nets;
(m) Pillow cases, pillow shams and pillow slips;
(n) Pudding cloths;
(o) Quilts;
(p) Table cloths, table covers, table mats,
table napkins, table runners and d'oyleys;
(q) Tea-towels;
(r) Towels, face cloths and face washers
(5) Piece goods, being cloth (whether woven, felted, knitted, netted or crocheted), including plastic and rubber sheeting, table baize, and cloth made wholly or partly of glass fibre, rubber, synthetic or plastic material, but not including tracing cloth or floor coverings Nos. 1 to 9
(5A) Cleaning and polishing cloths (including dusting cloths, dishcloths and sweat-cloths) made of piece goods covered by sub-item (5) of this item, but not including goods consisting, in whole or in part, of metal or a plastic abrasive substance Nos. 1 to 9
(6) Braid, cloth belting, cloth ribbon, cloth tape, elastic, fringe, insertion lace, wadding, webbing, lacing cord and other textile cords of a kind used on clothing, drapery or soft furnishings Nos. 1 to 9
(7) Blankets, bunny rugs and travelling rugs Nos. 1 to 9
(8) Yarns, viz.:- Nos. 1 to 9
(a) Knitting, mending, crochet, tapestry, embroidery and rug wools;
(b) Sewing, knitting, crocheting and embroidery silks and artificial silks; sewing, knitting, crocheting and embroidery silk twists and artificial silk twists;
(c) The following yarns when put up for household purposes, viz.:-
(i) sewing, mending, crocheting, embroidery, knitting and mercerised cottons;
(ii) sewing threads of linen flax, hemp or ramie; and
(iii) yarns consisting of mixtures of wool, cotton, rayon, nylon, silk or artificial silk
(d) Weaving yarns

* * * * * * * *

(10) Handkerchiefs made of cloth Nos. 1 to 9
(11) Buttons, buckles, button and buckle moulds, belt slides, belt clasps, hooks and eyes, press studs, snap fasteners, slide fasteners and other fasteners of a kind used exclusively or primarily and principally as part of clothing or footwear covered by sub-item (1) or (2) of this item Nos. 1 to 9
Inserted by No. 71, 1957, s. 6. 120A. Goods of the following kinds for sale for cleaning purposes, namely:-
(a) Sponges, including synthetic sponges;
(b) Goods consisting wholly of synthetic absorbent material;
(c) Engine-cleaning cotton waste Nos. 1 to 9
Substituted by No. 30, 1965, s. 4. 121.** Cathode ray tubes, being picture tubes of a kind used in television receivers Nos. 1 to 9
Substituted by No. 71, 1957, s. 6. 122. Wire netting, barbed wire, and iron or steel wire of gauge 6 or lighter Nos. 1 to 9
Substituted by No. 42, 1951, s. 4. 123. Goods for the use of blind persons, namely:-
(a) braille watches and braille clocks, and movements, parts and keys for those goods;
(b) braille writing frames, and styles for use with those goods;
(c) braille machines;
(d) braille playing cards;
(e) talking book machines of a kind specially designed for the playing of records of speech for blind persons, and parts and accessories for those machines; and Nos. 1 to 9
(f) records of speech of a kind specially designed for use with talking book machines covered by paragraph (e) of this item
Substituted by No. 44, 1952, s. 4; amended by No. 80, 1967, s. 4. 124. (1) Baby carriages, including perambulators, strollers, pushers and go-carts

(2) Bassinettes, sleeping baskets for babies, cradles and cots

(3) Cuddle seats and other articles designed for use in the carrying of infants

(4) Infants restraining harness

(5) Seats, mattresses, pillows, cushions, covers, stands, and parts, for goods to which this item applies Nos. 1 to 9
Omitted by No. 76, 1940, s. 9; inserted by No. 12, 1946, s. 3. 125. Explosives (but not including fire-works, rockets, coloured fires, sporting powder, safety cartridges, percussion caps and ammunition) and raw materials for use in producing explosives Nos. 1 to 9
Added by No. 41, 1936, s. 4; amended by No. 216, 1973, s. 3. 126. Goods sold by retail or applied to his own use by any person if the Commissioner is satisfied that those goods have been treated by any other person as stock for sale exclusively by retail and that-

* * * * * * * *

(b) tax has been paid or is payable by that other person in respect of the importation by him of those goods or of the treatment by him of those goods as stock for sale by retail; or
(c) tax paid or payable in respect of the sale of those goods to that other person has been included in the price for which he purchased those goods Nos. 2 to 4
and 6 to 8
Added by No. 41, 1936, s. 4. 127. Oils, greases and other preparations which are-
(a) of a kind sold exclusively or principally as; or
(b) put up for sale as; or
(c) for use as
lubricants of machinery, implements or apparatus Nos. 1 to 9
Added by No. 41, 1936, s. 4. 128. Raffia Nos. 1 to 9
Added by No. 41, 1936, s. 4. 129. Tallow Nos. 1 to 9
Substituted by No. 44, 1963, s. 3. 130. (1) Scoured wool, slipe wool, fellmongered wool and carbonized wool

(2) Wool tops, wool noils and wool waste Nos. 1 to 9
Nos. 1 to 9
Substituted by No. 54, 1949, s. 4; amended by No. 44, 1952, s. 4. 131. Goods, not intended for sale, which have become the property of the owner under the will or intestacy of a deceased person, if the owner was, at the time when the goods became his or its property, a person, body or institution resident or established in Australia No. 5
Omitted by No. 36, 1945, s. 4; inserted by No. 54, 1949, s. 4. 132. Aqua (liquid) ammonia and anhydrous ammonia Nos. 1 to 9
Added by No. 32, 1941, s. 3. 133. Producer gas units (and parts and accessories therefor) for use in the production of fuel for land transport vehicles, including tractors Nos. 1 to 9
Substituted by No. 44, 1963, s. 3; amended by No. 78, 1970, s. 7. 134. Ships' stores and aircraft's stores, being goods that, by virtue of section 130 of the Customs Act 1901-1968, are not liable to duties of Customs Nos. 5 to 7
Item 134A omitted by No. 44, 1963, s. 3.
* * * * * * * *
Inserted by No. 54, 1949, s. 4; amended by No. 44, 1963, s. 3. 134B. Stores purchased in Australia for consumption in Australia or within Australian waters on a ship or aircraft engaged on overseas services, being stores not liable to duties of Customs Nos. 1 to 9
Substituted by No. 26, 1966, s. 4. 135. Motor vehicles (and parts for motor vehicles) for use in his personal transportation, and not for sale, by a person who has served in the Defence Force or in any other armed forces of Her Majesty and who, as a result of that service-
(a) has lost a leg or both arms or is, for the purpose of the application in relation to him of the Fifth Schedule to the Repatriation Act 1920-1965 (including that Act as extended to him by the Repatriation (Far East Strategic Reserve) Act 1956-1964 or the Repatriation (Special Overseas Service) Act 1962-1965), to be deemed to have had a leg or both arms amputated; or
(b) is in receipt of a special pension under the Second Schedule to the Repatriation Act 1920-1965 (including that Act as so extended to him) in respect of blindness, total and permanent incapacity or tuberculosis Nos. 1 to 9
Inserted by No. 65, 1960, s. 5. 135A. Motor vehicles (and parts therefor) for use in the transportation to and from gainful employment of a person in respect of whom the Director-General of Social Services, or an officer appointed by him for the purpose, has certified that he has lost the use of one or both legs to such an extent that he is permanently unable to use public transport, not being goods for sale Nos. 1 to 9
Added by No. 54, 1949, s. 4. 136. Toluol Nos. 1 to 9
Added by No. 37, 1950, s. 4. 137. (1) Wreaths and covers and mounts for wreaths Nos. 1 to 9

(2) Floral tributes (including bouquets, posies, floral baskets and sheaves) containing natural flowers Nos. 1 to 9
Added by No. 37, 1950, s. 4. 138. Wedding rings, but not including rings set with gems or with imitation, reconstructed or synthetic gems Nos. 1 to 9
Added by No. 53, 1953, s. 4. 139. (1) Preparations and materials for use in the destruction of insect pests Nos. 1 to 9

(2) Appliances of a kind used exclusively or primarily and principally for the purpose of the use of goods covered by sub-item (1) of this item Nos. 1 to 9

(3) Fly papers, fly traps and other appliances of a kind used exclusively or primarily and principally in the destruction of insect pests Nos. 1 to 9

(4) Parts for goods covered by sub-item (2) or (3) of this item Nos. 1 to 9
Added by No. 53, 1953, s. 4. 140. Matches, namely, safety matches, book matches and wax matches, but not including fusees, Bengal lights or Bengal matches Nos. 1 to 9
Added by No. 53, 1953, s. 4. 141. Flags made of cloth, paper or plastic sheeting, being emblems of nations, states or territories, or of the United Nations Nos. 1 to 9
Added by No. 53, 1953, s. 4. 142. Miniatures of orders, decorations and medals awarded by authority of the Sovereign, or the acceptance of which has been approved by the Sovereign Nos. 1 to 9
Added by No. 45, 1954, s. 4. 143. Leather, but not including tanned skins (or skins processed in a manner similar to tanning) with fur, hair or wool attached Nos. 1 to 9
Added by No. 71, 1957, s. 6. 144. (1) Goods for use in replacing free of charge any defective part of other goods, if- Nos. 1 to 9
(a) the cost of the goods so used in replacement is recouped in the prices for which-
(i) those other goods and goods of the same kind as those other goods; or
(ii) goods of the same kind as those so used in replacement,
are sold by wholesale; or
(b) the defective part replaced will, after repair-
(i) be used in replacing free of charge another defective part; or
(ii) be used in, wrought into or attached to goods to be manufactured

(2) Goods for use in the repair of, so as to form part of, the defective part first-mentioned in the last preceding sub-item if that part will, after repair- Nos. 1 to 9
(a) be used in replacing free of charge another defective part; or
(b) be used in, wrought into or attached to goods to be manufactured
Substituted by No. 30, 1965, s. 4; amended by No. 26, 1966, s. 4. 145. Imported goods, including samples, of negligible value, being goods to which item 35 in Part I of the Second Schedule to the Customs Tariff applies No. 5
Added by No. 71, 1957, s. 6. 146. (1) Equipment and apparatus, being goods of a kind used exclusively, or primarily and principally, in preventing or combating fire Nos. 1 to 9

(2) Parts and accessories for, and materials for use in the repair or maintenance of, goods covered by the last preceding sub-item Nos. 1 to 9

(3) Chemicals and other preparations for use in fire fighting appliances Nos. 1 to 9
Added by No. 29, 1967, s. 4. 147. (1) Seat belt assemblies, including harness assemblies, designed for the protection of persons in motor vehicles Nos. 1 to 9

(2) Parts and fittings for goods covered by sub-item (1) of this item Nos. 1 to 9
Added by No. 80, 1967, s. 4. 148. (1) Cranes and winches for use in the timber-getting industry in the hauling of log timber, being cranes and winches for attachment to motor vehicles Nos. 1 to 9

(2) Parts for, and attachments for use in the operation of, goods to which sub-item (1) of this item applies Nos. 1 to 9
Added by No. 17, 1973, s. 3. 149. Goods that- Nos. 1 to 9
(a) are parts or accessories for equipment used or to be used exclusively, or primarily and principally, for business or industrial purposes; and
(b) are to be used for the purpose of converting or adapting that equipment for use in connexion with the metric system, that is to say, the metric system of measurement as defined by section 3 of the Metric Conversion Act 1970, not being recording charts, chart paper or similar goods
Added by No. 17, 1973, s. 3. 150. Contraceptives Nos. 1 to 9

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1935-1973 - SECOND SCHEDULE

SCH

Substituted by No. 53, 1953, s. 5.
SECOND SCHEDULE
Section 6B ------------------------------------------------------------------------------ --

Item No. Specification of Goods ------------------------------------------------------------------------------ --
Amended by No. 71, 1957, s. 7.
1 Jewellery and imitation jewellery (but not including wedding rings
covered by item 138 in the First Schedule to this Act), precious
stones, semi-precious stones, pearls, cultured pearls, imitation,
reconstructed or synthetic stones and pearls and personal
adornments but not including goods of a kind used exclusively, or
primarily and principally, as parts of clothes for human wear
Amended by No. 65, 1960, s. 6.
2 Plate made wholly or principally of platinum, gold, silver or
other precious metal and plated ware plated with platinum, gold or
other precious metal (other than silver), including articles of
rolled gold and gold filled articles, but not including-
(a) knives, forks, spoons or other cutlery;
(b) scissors;
(c) cutlery sharpeners;
(d) school or university badges or badges which denote
membership of organizations or associations of persons; or
(e) goods covered by any item in the First Schedule to this Act
Items 3 and 4 omitted by No. 65, 1960, s. 6.
* * * * * * * *
5 Studs, sleeve links, tie chains, tie clips, collar pins, tie pins,
gold or silver safety pins and chains for those pins
6 Field glasses, marine glasses and opera glasses and cases for
those goods
Amended by No. 80, 1967, s. 5.
7 Serviette rings, book ends, book marks, collar boxes, jewel boxes,
jewel cases, tie boxes, handkerchief boxes, stud boxes, paper
weights, paper knives, fobs, nut crackers, incense burners, card
cases, cocktail picks, tooth picks, cigar or cigarette cases and
lighters for cigarettes, cigars or pipes
8 Fancy goods made wholly or principally of precious metals, ivory,
amber, jet, coral, mother-of-pearl, natural shells, tortoise
shell, jade, onyx, lapis lazuli, ebony, alabaster, marble,
xylonite, bone, bakelite or other compositions
9 Ornaments
10 Jardinieres and vases
Amended by No. 71, 1957, s. 7.
11 Artificial flowers, artificial fruits, artificial vegetables,
artificial trees, artificial plants, artificial leaves, artificial
berries and artificial grains, but not including wreaths or floral
tributes covered by item 137 in the First Schedule to this Act or
goods of a kind used exclusively, or primarily and principally, as
parts of clothes for human wear
Substituted by No. 80, 1967, s. 5.
12 (1) Fountain pens, ball-pointed pens, ball-pointed pencils,
propelling pencils, clutch pencils and stylographs
(2) Parts and refills for goods to which sub-item (1) of this
item applies
(3) Leads for propelling pencils and clutch pencils
13 Watches, but not including braille watches
14 Movements and parts for watches (other than braille watches)
15 Watch chains and bands, straps and clasps for wristlet watches
Substituted by No. 45, 1954, s. 5.
16 Clocks, but not including-
(a) alarm clocks;
(b) braille clocks; or
(c) time-recording apparatus, or clock systems, of the kinds
used for business or industrial purposes
17 Movements, parts and keys for clocks, being clocks covered by item
16 in this Schedule
Substituted by No. 44, 1963, s. 4; amended by No. 80, 1967, s. 5.
18 (1) Articles made wholly or principally of fur skins, namely:-
(a) clothing, including boas, boleros, cape stoles, capes,
caps, chokers, coatees, coats, collars, cravats, crossovers, ear
muffs, foot muffs, hand muffs, hats, jackets, jerkins, necklets,
stoles, ties and wraps;
(b) rugs (other than floor rugs or mats); and
(c) fur trimmings
(2) Fur skins, or parts of fur skins, tanned, dressed or
otherwise processed, not being fur skins or parts made up for use
as floor rugs or mats. For the purposes of this item, ''fur
skins'' includes any skin with fur or hair attached
19 Hair oils, hair lotions, hair lacquers, hair settings, hair
dressings, hair trainers, hair tonics, hair restorers, hair tints,
shampoos, hair rinses, hair bleaching preparations, hair dyes,
hair dye removers, pomades and hair waving solutions, hair
emulsions, sachets and hair medications
20 Face powders, rouge, face creams, face lotions, face oils, face
astringents, face colourings, face packs, face masks, lip-sticks,
lip salves, eye-brow pencils, eye beautifiers, mascara, eye
shadows and similar preparations
21 Nail polishes, nail lacquers, lacquer or polish removers, hand
creams, hand lotions and similar preparations
22 Foot powders, foot creams, foot tablets and similar preparations
23 Body powders, body deodorants, depilatories, body creams and
similar preparations
24 Suntan oils, suntan lotions and suntan creams
25 Leg tan creams, leg tan lotions, stockingless creams, liquid
hosiery and similar preparations
26 Cleansing pads
27 Perfumery, eau-de-cologne and toilet waters
28 Bath salts (solid or liquid) and foam preparations
29 Beauty spots, artificial eye-lashes, artificial eye-brows and
artificial finger nails
30 Powder compacts, powder puffs, powder sprays, powder bowls,
lipstick containers and perfume sprays
Amended by No. 65, 1960, s. 6.
31 Safety razors and safety razor blades; electric shavers and other
mechanical shavers and parts and accessories for those shavers
32 Shaving brushes
33 Shaving sticks, shaving creams, shaving soaps, shaving powders,
shaving tablets, styptic pencils and liquids and other
preparations for use before or after shaving
34 Shaving sets containing any goods covered by item 31, 32 or 33 in
this Schedule
35 Toilet or dressing cases and toilet or dressing sets, including
home hair waving sets, hair brushes, hair combs, eye-brow brushes,
hand mirrors, clothes brushes, hat brushes, manicure and pedicure
sets and pieces, dressing table sets and hair tidies
36 Cameras (including cinematograph and stereo cameras), photomatons
and machines for taking photographs, but not including
photographic equipment of a kind used exclusively or primarily and
principally in the reproduction of documents, drawings and plans
37 Photographic enlarging and reducing apparatus, but not including
photographic equipment of a kind used exclusively or primarily and
principally in the reproduction of documents, drawings and plans
38 Accessories and parts for goods covered by item 36 or 37 in this
Schedule
Substituted by No. 80, 1967, s. 5.
39 Photographs, including-
(a) negatives;
(b) photographs wholly or partly coloured by hand;
(c) stereoscopic views produced by means of photography; and
(d) transparencies and film strips,
but not including,
(e) copies of documents, drawings or plans;
(f) goods to which item 52 in the First Schedule to this Act
applies; or
(g) negatives, positives or reversals of motion pictures
Substituted by No. 80, 1967, s. 5.
40 Lantern slides, screen slides and television slides
Item 41 omitted by No. 80, 1967, s. 5.
* * * * * * * *

42 Photographic materials and products not covered by item 43 in the
First Schedule to this Act, namely:-
(a) unexposed photographic plates and film, including
sensitized film for cinematograph cameras;
(b) photographic sensitized paper, cards, board, linen and
other sensitized materials; and
(c) mounts, plaques and medallions,
but not including sensitized materials of a kind produced and
marketed specifically for use in the reproduction of documents,
drawings and plans
Item 43 omitted by No. 5, 1956, s. 4; items 44 and 45 omitted by No. 71, 1957, s. 7.
* * * * * * * *
Omitted by No. 71, 1957, s. 7; inserted by No. 80, 1967, s. 5.
46 Tape recorders, wire recorders, tape players, tape decks and
similar appliances, but not including video tape recorders, office
dictation machines or other tape recorders or wire recorders being
tape recorders or wire recorders designed primarily and
principally for the recording, or for the recording and
reproduction, of speech
Substituted by No. 80, 1967, s. 5.
47 Gramophones, phonographs, musical machines, musical boxes and
other goods incorporating musical movements
Substituted by No. 5, 1956, s. 4; amended by No. 44, 1963, s. 4.
48 Wireless receiving sets (not being goods for use in the conduct of
public commercial telecommunications services by an authority
constituted under any law of the Commonwealth or of a State);
television receiving sets; record players and pick-ups; combined
wireless receiving sets and gramophones; combined television
receiving sets and gramophones; combined wireless receiving sets
and television receiving sets; combined wireless receiving sets,
television receiving sets and gramophones
Amended by No. 80, 1967, s. 5.
49 Records for gramophones and phonographs; protective envelopes,
stands, cabinets and other equipment designed for the storage of
those records; sound tape recordings, and sound wire recordings,
of music or other material, being recordings produced for sale or
lease for use for purposes of entertainment or the provision of
background music
Items 50 and 51 omitted by No. 45, 1954, s. 5.
* * * * * * * *
Substituted by No. 80, 1967, s. 5.
52 Accessories and parts (but not including batteries, cathode ray
tubes, recording tapes or recording wire) for goods to which item
46, 47, 48 or 49 in this Schedule applies
Omitted by No. 45, 1954, s. 5; inserted by No. 65, 1960, s. 6.

53 Thermionic valves of a kind used in apparatus for radio or
television transmission or reception, but not including-
(a) cathode ray tubes;
(b) rectifying valves in respect of which the product of the
number that is the peak inverse voltage rating expressed in volts
and the number that is the peak plate current rating expressed in
amperes exceeds 10,000; or
(c) other valves in respect of which the rating for plate
dissipation under Class ''C'' Telegraphy continuous carrier wave
conditions exceeds 25 watts
Items 54 to 59 omitted by No. 45, 1954, s. 5.
* * * * * * *

60 Slot machines, coin machines and token machines, but not including
weighing machines or machines for the sale of goods
61 Totalizators, totalizator equipment and parts for those goods, but
not including printed matter and stationery
Item 62 omitted by No. 17, 1973, s. 4; item 62A omitted by No. 1, 1961, s. 3.
* * * * * * *

63 Containers for goods covered by an item in this Schedule** ------------------------------------------------------------------------------ --

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1935-1973 - THIRD SCHEDULE

SCH

Added by No. 76, 1940, s. 9; repealed by No. 53, 1953, s. 5; added by No. 45, 1954, s. 6.
THIRD SCHEDULE
Section 6B
------------------------------------------------------------------------------ --

Item No. Specification of Goods ------------------------------------------------------------------------------ --
Amended by No. 71, 1957, s. 8; No. 65, 1960, s. 7; No. 44, 1963, s. 5; No. 62, 1966, s. 4; and No. 80, 1967, s. 6.
1 Goods (not being goods covered by an item in the Second Schedule
to this Act or cutglass ware) of a kind ordinarily used for
household purposes, namely:-
(a) furniture, but not including pictures, picture frames,
statuary, sculptures, plaques, medallions, medals, inlays,
mosaics, tapestries, cameos or representations of mottoes,
proverbs or verses;
(b) crockery and articles of a material other than earthenware
used for purposes similar to the purposes for which crockery is
used;
(c) glassware;
(d) cutlery and cutlery sharpeners;
(e) refrigerators, ice chests and other appliances used for the
cooling or freezing of food;
(f) washing machines, wringers and other appliances used for or
in connexion with laundering;
(g) vacuum cleaners, carpet sweepers, floor polishers and other
appliances for use for cleaning purposes;
(h) radiators and other room heaters, portable grillers,
portable stoves, portable cookers, toasters, mixing machines,
immersion heaters, hot water jugs and kettles, percolators and
other appliances, whether operated by electricity or by gas,
kerosene or other fuel, for use for room heating or for culinary
purposes;
(ha) electric fans;
(hb) air conditioners of a kind used exclusively, or primarily
and principally, for air cooling;
(i) kitchen utensils and hardware;
(j) brooms, mops, dusters, brushes, buckets, dippers and basins;
(ja) incinerators, garbage cans and stands and holders for
garbage sacks;
(k) fruit bottling outfits and fruit preserving bottles and
jars;
(l) floor coverings and bath and door mats;
(m) blinds;
(n) mattresses, pillows, other bedding and cushions;
(o) sewing machines and knitting machines;
(p) appliances and fittings used for or in connexion with
electric, gas or other lighting; candles and tapers
2 Parts, fittings and accessories for goods covered by item 1
in this Schedule
3 Containers for goods covered by this Schedule** ------------------------------------------------------------------------------ --
Fourth Schedule added by No. 37, 1950, s. 7; repealed by No. 53, 1953, s. 5; added by No. 5, 1956, s. 5; repealed by No. 4, 1962, s. 3.
* * * * * * * *

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1935-1973 - FIFTH SCHEDULE

SCH

Added by No. 42, 1951, s. 5; repealed by No. 44, 1952, s. 5; added by No. 5, 1956, s. 5.
FIFTH SCHEDULE
Section 6B
------------------------------------------------------------------------------ --

Item No. Specification of Goods ------------------------------------------------------------------------------ --

1 Motor cars designed primarily and principally for the transport of
persons, including sedans, coupes, tourers, roadsters, racing
cars, taxicabs, station waggons, estate cars, and vehicles similar
in design to station waggons or estate cars, but not including
panel vans, delivery vans, utilities, ambulances, hearses, jeeps,
trucks, lorries or motor buses
Added by No. 92, 1959, s. 4.
2 Motor vehicles that are so constructed as to be capable of being
readily converted (whether with or without the addition of seats
or other fittings) into sedans, station waggons, estate cars or
vehicles similar in design to station waggons or estate cars. ------------------------------------------------------------------------------ --
Sixth Schedule added by No. 42, 1951, s. 5; repealed by No. 44, 1952, s. 5.
* * * * * * * *
------------------------------------------------------------------------------ --

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1935-1973 - NOTES


NOTES
1. The Sales Tax (Exemptions and Classifications) Act 1935-1973 comprises the Sales Tax Exemptions Act 1935 as amended by the other Acts specified in the following table:
----------------------------------------------------------------------------

Number Date of
Act and year Date of
Assent commencement
----------------------------------------------------------------------------

Sales Tax Exemptions Act
1935 No. 60, 1935 7 Dec 1935 7 Dec 1935
Sales Tax Exemptions Act
1936 No. 41, 1936 2 Oct 1936 26 Sept 1936,
except as otherwise
provided by section
5
Sales Tax Exemptions Act
1938 No. 78, 1938 13 Dec 1938 13 Dec 1938, except
as otherwise
provided by section
4
Sales Tax Exemptions Act
1939 No. 32, 1939 26 Sept 1939 26 Sept 1939,
except as otherwise
provided by section
4
Sales Tax Exemptions Act
1940 No. 29, 1940 1 June 1940 3 June 1940, except
as otherwise
provided by section
4
Sales Tax (Exemptions
and Classifications) Act
1940 No. 76, 1940 16 Dec 1940 22 Nov 1940
Sales Tax (Exemptions
and Classifications) Act
1941 No. 32, 1941 25 Nov 1941 30 Oct 1941, except
as otherwise
provided by section
3
Sales Tax (Exemptions
and Classifications) Act
1942 No. 6, 1942 18 May 1942 1 May 1942, except
as otherwise
provided by section
6
Sales Tax (Exemptions
and Classifications) Act
1943 No. 35, 1943 3 July 1943 3 July 1943, except
as otherwise
provided by section
6
Sales Tax (Exemptions
and Classifications) Act
(No. 2) 1943 No. 44, 1943 19 Oct 1943 21 July 1943
Sales Tax (Exemptions
and Classifications) Act
1944 No. 31, 1944 6 Oct 1944 8 Sept 1944
Sales Tax (Exemptions
and Classifications) Act
1945 No. 36, 1945 11 Oct 1945 13 Sept 1945,
except as otherwise
provided by section
2
Sales Tax (Exemptions
and Classifications) Act
1946 No. 12, 1946 18 Apr 1946 10 Apr 1946, except
as otherwise
provided by section
2
Sales Tax (Exemptions
and Classifications) Act
(No. 2) 1946 No. 67, 1946 11 Dec 1946 15 Nov 1946, except
as otherwise
provided by section
2
Sales Tax (Exemptions
and Classifications) Act
1947 No. 65, 1947 4 Dec 1947 20 Sept 1947,
except as otherwise
provided by section
2
Sales Tax (Exemptions
and Classifications) Act
1948 No. 42, 1948 4 Nov 1948 9 Sept 1948, except
as otherwise
provided by section
2
Sales Tax (Exemptions
and Classifications) Act
1949 No. 54, 1949 28 Oct 1949 8 Sept 1949, except
as otherwise
provided by section
2
Sales Tax (Exemptions
and Classifications) Act
1950 No. 37, 1950 14 Dec 1950 13 Oct 1950
Sales Tax (Exemptions
and Classifications) Act
1951 No. 42, 1951 5 Dec 1951 27 Sept 1951,
except as otherwise
provided by section
2
Sales Tax (Exemptions
and Classifications) Act
1952 No. 44, 1952 30 Sept 1952 7 Aug 1952
Sales Tax (Exemptions
and Classifications) Act
1953 No. 53, 1953 28 Oct 1953 10 Sept 1953
Sales Tax (Exemptions
and Classifications) Act
1954 No. 45, 1954 6 Nov 1954 19 Aug 1954, except
as otherwise
provided by section
2
Sales Tax (Exemptions
and Classifications) Act
1956 No. 5, 1956 12 May 1956 15 Mar 1956
Sales Tax (Exemptions
and Classifications) Act
1957 No. 71, 1957 12 Dec 1957 4 Sept 1957, except
as otherwise
provided by section
2
Sales Tax (Exemptions
and Classifications) Act
1959 No. 17, 1959 23 Apr 1959 14 Jan 1960 (a)
Sales Tax (Exemptions
and Classifications) Act
(No. 2) 1959 No. 92, 1959 4 Dec 1959 14 Dec 1959, except
as otherwise
provided by
sub-section (6) of
section 1
Sales Tax (Exemptions
and Classifications) Act
1960 No. 65, 1960 30 Nov 1960 17 Aug 1960, except
as otherwise
provided by section
2
Sales Tax (Exemptions
and Classifications) Act
(No. 2) 1960 No. 88, 1960 14 Dec 1960 16 Nov 1960
Sales Tax (Exemptions
and Classifications) Act
1961 No. 1, 1961 4 May 1961 22 Feb 1961
Sales Tax (Exemptions
and Classifications) Act
(No. 2) 1961 No. 76, 1961 27 Oct 1961 16 Aug 1961
Sales Tax (Exemptions
and Classifications) Act
1962 No. 4, 1962 23 Mar 1962 7 Feb 1962
Sales Tax (Exemptions
and Classifications) Act
1963 No. 44, 1963 20 Sept 1963 14 Aug 1963, except
as otherwise
provided by section
2
Sales Tax (Exemptions
and Classifications) Act
1965 No. 30, 1965 2 June 1965 1 July 1965
Sales Tax (Exemptions
and Classifications) Act
1966 No. 26, 1966 24 May 1966 24 May 1966, except
as otherwise
provided by section
2
Sales Tax (Exemptions
and Classifications) Act
(No. 2) 1966 No. 62, 1966 29 Oct 1966 17 Aug 1966
Sales Tax (Exemptions
and Classifications) Act
1967 No. 21, 1967 12 May 1967 12 May 1967
Sales Tax (Exemptions
and Classifications) Act
(No. 2) 1967 No. 29, 1967 23 May 1967 23 May 1967, except
as otherwise
provided by section
2
Sales Tax (Exemptions
and Classifications) Act
(No. 3) 1967 No. 80, 1967 8 Nov 1967 16 Aug 1967
Sales Tax (Exemptions
and Classifications) Act
1970 No. 78, 1970 21 Oct 1970 21 Oct 1970, except
as otherwise
provided by section
2
Sales Tax (Exemptions
and Classifications) Act
1972 No. 67, 1972 31 Aug 1972 31 Aug 1972
Sales Tax (Exemptions
and Classifications) Act
(No. 2) 1972 No. 87, 1972 4 Oct 1972 16 Aug 1972
Sales Tax (Exemptions
and Classifications) Act
1973 No. 17, 1973 11 Apr 1973 11 Apr 1973, except
as otherwise
provided by section

2
Sales Tax (Exemptions
and Classifications) Act
(No. 2) 1973 No. 181, 1973 14 Dec 1973 22 Aug 1973
Statute Law Revision Act
1973 No. 216, 1973 19 Dec 1973 31 Dec 1973
----------------------------------------------------------------------------

(a) By section 2 of the Sales Tax (Exemptions and Classifications) Act 1959, that Act came into operation on the day on which the Reserve Bank Act 1959 came into operation. The Reserve Bank Act 1959 came into operation on a date fixed by Proclamation. The date fixed was 14 January 1960 (see Gazette 1960, p. 47).

2.-S. 2-As regards Customs Tariff Proposals, see sub-section 4 (3) and section 273EA of the Customs Act 1901-1973.

3.-S. 2-As regards Excise Tariff Proposals, see sub-section 4 (3) of the Excise Act 1901-1973.

4.-First Sch. Item 7 (11)-See section 6AA of this Act.

5.-First Sch. Item 71-See section 5A of this Act.

6.-First Sch. Item 72-See section 5B of this Act.

7.-First Sch. Item 77-See, in relation to the operation of item 77, sub-section 37 (3) of the Australian National Airlines Act 1945-1973 and sub-section 36 (3) of the Australian Coastal Shipping Commission Act 1956-1973.

8.-First Sch. Item 114-See section 5C of this Act.

9.-First Sch. Item 119D-Now cited as the Income Tax Assessment Act 1936-1973.
10.-First Sch. Item 121-See section 6 of this Act.
11.-First Sch. Item 147-See section 6AB of this Act.
12.-Second Sch. Item 63-See sub-section 6B (2) of this Act.
13.-Third Sch. Item 3.-See sub-section 6B (2) of this Act.