Federal Register of Legislation - Australian Government

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Act No. 60 of 1935 as amended, taking into account amendments up to Act No. 157 of 1979
Registered 08 Dec 2009
Start Date 29 Nov 1979
End Date 18 Aug 1981
Date of repeal 14 Sep 2006
Repealed by Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1935
- Incorporating all amendments by legislation made to 31 December 1980
- Reprinted as at 31 December 1980 (HISTACT CHAP 198 #DATE 31:12:1980)

*1* The Sales Tax (Exemptions and Classifications) Act 1935 (a) as shown in this reprint comprises Act No. 60, 1935 as amended by the other Acts specified in the following table:
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Application,
saving
Number Date Date of or
transitional
Act and year of Assent commencement provisions
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Sales Tax
Exemptions Act
1935 60, 1935 7 Dec 1935 7 Dec 1935
Sales Tax
Exemptions Act
1936 41, 1936 2 Oct 1936 26 Sept 1936,
except as
otherwise
provided by s. 5 S. 3 (2)
Sales Tax
Exemptions Act
1938 78, 1938 13 Dec
1938 13 Dec 1938 S. 4
Sales Tax
Exemptions Act
1939 32, 1939 26 Sept
1939 26 Sept 1939 S. 4
Sales Tax
Exemptions Act
1940 29, 1940 1 June
1940 3 June 1940 S. 4
Sales Tax
(Exemptions and
Classifications)
Act 1940 76, 1940 16 Dec
1940 22 Nov 1940 Ss. 8, 10
and 11
Sales Tax
(Exemptions and
Classifications)
Act 1941 32, 1941 25 Nov
1941 30 Oct 1941 S. 3
Sales Tax
(Exemptions and
Classifications)
Act 1942 6, 1942 18 May
1942 1 May 1942 S. 6
Sales Tax
(Exemptions and
Classifications)
Act 1943 35, 1943 3 July
1943 3 July 1943 S. 6
Sales Tax
(Exemptions and
Classifications)
Act (No. 2) 1943 44, 1943 19 Oct
1943 21 July 1943 -
Sales Tax
(Exemptions and
Classifications)
Act 1944 31, 1944 6 Oct 1944 8 Sept 1944 -
Sales Tax
(Exemptions and
Classifications)
Act 1945 36, 1945 11 Oct
1945 13 Sept 1945,
except as
otherwise
provided by s. 2 -
Sales Tax
(Exemptions and
Classifications)
Act 1946 12, 1946 18 Apr
1946 10 Apr 1946,
except as
otherwise
provided by s. 2 -
Sales Tax
(Exemptions and
Classifications)
Act (No. 2) 1946 67, 1946 11 Dec
1946 15 Nov 1946,
except as
otherwise
provided by s. 2 -
Sales Tax
(Exemptions and
Classifications)
Act 1947 65, 1947 4 Dec 1947 20 Sept 1947,
except as
otherwise
provided by s. 2 -
Sales Tax
(Exemptions and
Classifications)
Act 1948 42, 1948 4 Nov 1948 9 Sept 1948,
except as
otherwise
provided by s. 2 -
Sales Tax
(Exemptions and
Classifications)
Act 1949 54, 1949 28 Oct
1949 8 Sept 1949,
except as
otherwise
provided by s. 2 -
Sales Tax
(Exemptions and
Classifications)
Act 1950 37, 1950 14 Dec
1950 13 Oct 1950 -
Sales Tax
(Exemptions and
Classifications)
Act 1951 42, 1951 5 Dec 1951 27 Sept 1951,
except as
otherwise
provided by s. 2 -
Sales Tax
(Exemptions and
Classifications)
Act 1952 44, 1952 30 Sept
1952 7 Aug 1952 -
Sales Tax
(Exemptions and
Classifications)
Act 1953 53, 1953 28 Oct
1953 10 Sept 1953 -
Sales Tax
(Exemptions and
Classifications)
Act 1954 45, 1954 6 Nov 1954 19 Aug 1954,
except as
otherwise
provided by s. 2 S. 7
Sales Tax
(Exemptions and
Classifications)
Act 1956 5, 1956 12 May
1956 15 Mar 1956 -
Sales Tax
(Exemptions and
Classifications)
Act 1957 71, 1957 12 Dec
1957 4 Sept 1957,
except as
otherwise
provided by s. 2 -
Sales Tax
(Exemptions and
Classifications)
Act 1959 17, 1959 23 Apr
1959 14 Jan 1960 (b) -
Sales Tax
(Exemptions and
Classifications)
Act (No. 2) 1959 92, 1959 4 Dec 1959 14 Dec 1959,
except as
otherwise
provided by s. 1
(6) -
Sales Tax
(Exemptions and
Classifications)
Act 1960 65, 1960 30 Nov
1960 17 Aug 1960,
except as
otherwise
provided by s. 2 S. 8
Sales Tax
(Exemptions and
Classifications)
Act (No. 2) 1960 88, 1960 14 Dec
1960 16 Nov 1960 -
Sales Tax
(Exemptions and
Classifications)
Act 1961 1, 1961 4 May 1961 22 Feb 1961 -
Sales Tax
(Exemptions and
Classifications)
Act (No. 2) 1961 76, 1961 27 Oct
1961 16 Aug 1961 -
Sales Tax
(Exemptions and
Classifications)
Act 1962 4, 1962 23 Mar
1962 7 Feb 1962 -
Sales Tax
(Exemptions and
Classifications)
Act 1963 44, 1963 20 Sept
1963 14 Aug 1963,
except as
otherwise
provided by s. 2 -
Sales Tax
(Exemptions and
Classifications)
Act 1965 30, 1965 2 June
1965 1 July 1965 -
Sales Tax
(Exemptions and
Classifications)
Act 1966 26, 1966 24 May
1966 24 May 1966,
except as
otherwise
provided by s. 2 -
Sales Tax
(Exemptions and
Classifications)
Act (No. 2) 1966 62, 1966 29 Oct
1966 17 Aug 1966 -
Sales Tax
(Exemptions and
Classifications)
Act 1967 21, 1967 12 May
1967 12 May 1967 -
Sales Tax
(Exemptions and
Classifications)
Act (No. 2) 1967 29, 1967 23 May
1967 23 May 1967, but
see s. 2 -
Sales Tax
(Exemptions and
Classifications)
Act (No. 3) 1967 80, 1967 8 Nov 1967 16 Aug 1967 -
Sales Tax
(Exemptions and
Classifications)
Act 1970 78, 1970 21 Oct
1970 21 Oct 1970,
except as
otherwise
provided by s. 2 -
Sales Tax
(Exemptions and
Classifications)
Act 1972 67, 1972 31 Aug
1972 31 Aug 1972 -
Sales Tax
(Exemptions and
Classifications)
Act (No. 2) 1972 87, 1972 4 Oct 1972 16 Aug 1972 -
Sales Tax
(Exemptions and
Classifications)
Act 1973 17, 1973 11 Apr
1973 11 Apr 1973,
except as
otherwise
provided by s. 2 -
Sales Tax
(Exemptions and
Classifications)
Act (No. 2) 1973 181, 1973 14 Dec
1973 22 Aug 1973 -
Statute Law
Revision Act 1973 216, 1973
as
amended
by 20,
1974 19 Dec
1973 31 Dec 1973 Ss. 9 (1)
and 10
25 July
1974 31 Dec 1973 -
Sales Tax
(Exemptions and
Classifications)
Act 1975 24, 1975 18 Apr
1975 29 Jan 1975 -
Sales Tax
(Exemptions and
Classifications)
Amendment Act 1976 175, 1976 13 Dec
1976 2 Feb 1977 (see
Gazette 1977, No.
S11, p. 1) -
Sales Tax
(Exemptions and
Classifications)
Amendment Act 1978 107, 1978 19 Sept
1978 26 May 1978 S. 4 (2)
Sales Tax
(Exemptions and
Classifications)
Amendment Act 1979 3, 1979 27 Feb
1979 1 July 1978 -
Sales Tax
(Exemptions and
Classifications)
Amendment Act (No.
2) 1979 94, 1979 24 Sept
1979 25 May 1979 -
Sales Tax
(Exemptions and
Classifications)
Amendment Act (No.
3) 1979 157, 1979 29 Nov
1979 Ss. 3(q) and 4:
28 June 1979 s.
3(a)-(f), (o) and
(p): 22 Aug 1979
Remainder: Royal
Assent -
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(a) This citation is provided for by the Amendments Incorporation Act
1905 and the Acts Citation Act 1976.

(b) 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).

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

TABLE

TABLE OF PROVISIONS


Section

1. Short title

2. Interpretation

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

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

6B. Classification of goods

6C. Sales tax on goods incorporating radios, &c.

7. Regulations


THE SCHEDULES


THE FIRST SCHEDULE


Exemption Items


SECOND SCHEDULE


Classification of goods


THIRD SCHEDULE


Classification of goods


FOURTH SCHEDULE


Classification of goods


FIFTH SCHEDULE


Classification of goods

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1935 - LONG TITLE

SECT

An Act relating to exemptions from, and classifications of goods for the purposes of, Sales Tax Title amended by No. 76, 1940, s. 3

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

SECT

1. This Act may be cited as the Sales Tax (Exemptions and Classifications) Act 1935.*1*

SEE NOTES TO FIRST ARTICLE OF THIS CHAPTER .

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1935 - SECT 2
Interpretation

Amended by No. 76, 1940, s. 4; No. 71, 1957, s. 3; No. 30, 1965, s. 3; No. 26, 1966, s. 3

SECT

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*2* as amended by any Act, and as proposed to be amended by Customs Tariff Proposals introduced into the House of Representatives;*3*


"the Excise Tariff" means the Excise Tariff 1921-1956*4* as amended by any Act, and as proposed to be amended by Excise Tariff Proposals introduced into the House of Representatives.*5*


*2* S. 2, definition of "the Customs Tariff"-Now cited as Customs Tariff Act 1966.

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

*4* S. 2, definition of "the Excise Tariff"-Now cited as Excise Tariff Act
1921.

*5* S. 2, definition of "the Excise Tariff"-As regards Excise Tariff Proposals, see sub-section 4 (3) and section 160B of the Excise Act
1901.

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

Sub-section (1) substituted by No. 76, 1940, s. 5

SECT

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; amended by No. 175, 1976, s. 4

SECT

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

Amended by No. 76, 1940, s. 5; No. 175, 1976, s. 4

SECT

(3) Any reference in the second column of the First Schedule 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; No. 175, 1976, s. 4

SECT

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

Amended by No. 76, 1940, s. 5; No. 175, 1976, s. 4

SECT

(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, 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 - SECT 5
Exemptions

Sub-section (1) amended by No. 76, 1940, s. 6; No. 175, 1976, s. 4

SECT

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, under any Act specified in the second column of that Schedule opposite that item or sub-item.

Amended by No. 76, 1940, s. 6; No. 175, 1976, s. 4

SECT

(2) Where, in the second column of the First Schedule 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; No. 175, 1976, s. 4

SECT

(3) Where, in the second column of the First Schedule 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 - SECT 5A
Limitation on exemption from sales tax on imported goods for use by Trade
Commissioners

Inserted by No. 21, 1967, s. 3 Sub-section (1) substituted by No. 67, 1972, s. 3; amended by No. 175, 1976, s. 4

SECT

5A. (1) Item 71 in the First Schedule does not apply in respect of goods that are intended for the use of a person referred to in that item where any other goods of the same kind, or of a similar kind, that have been imported into Australia were, at the time when they were entered for home consumption under the Customs Act 1901-1971, intended for the use of the person and the Minister, by instrument in writing, declares that, in his opinion, the reasonable requirements of the person have adequately been met by the other goods.

Amended by No. 67, 1972, s. 3; No. 216, 1973 (as amended by No. 20, 1974), s. 3; No. 175, 1976, s. 4

SECT

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

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

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

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

Inserted by No. 21, 1967, s. 3 Sub-section (1) substituted by No. 67, 1972, s. 4; amended by No. 175, 1976, s. 4

SECT

5B. (1) Item 72 in the First Schedule does not apply in respect of goods that are intended for the use of a person referred to in that item where any other goods of the same kind, or of a similar kind, that have been entered for home consumption under an Act relating to duties of excise were, at the time when they were so entered, intended for the use of the person and the Minister, by instrument in writing, declares that, in his opinion, the reasonable requirements of the person have adequately been met by the other goods.

Amended by No. 67, 1972, s. 4; No. 216, 1973 (as amended by No. 20, 1974), s. 3; No. 175, 1976, s. 4

SECT

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

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

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

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

Inserted by No. 80, 1967, s. 3 Sub-section (1) amended by No. 175, 1976, s. 4

SECT

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 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 (as amended by No. 20, 1974), s. 3

SECT

(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 - SECT 6
Goods incorporating cathode ray tubes

Substituted by No. 71, 1957, s. 5; amended by No. 65, 1960, s. 3; No. 175, 1976, s. 4

SECT

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 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 - SECT 6A
Pre-fabricated buildings

Inserted by No. 36, 1945, s. 3

SECT

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 re lation to the sale value of the building or section had been a transaction, act or operation in relation to those taxable goods only.

Amended by No. 175, 1976, s. 4

SECT

(2) In this section "taxable goods" means goods which, if sold separately, would not be covered by any item in the First Schedule.

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

Inserted by No. 65, 1960, s. 4; amended by No. 175, 1976, s. 4

SECT

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 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 - SECT 6AB
Goods incorporating seat belt assemblies

Inserted by No. 29, 1967, s. 3; amended by No. 175, 1976, s. 4

SECT

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

Inserted by No. 107, 1978, s. 3

SECT

6AC. Notwithstanding anything contained in any Sales Tax Assessment Act, where, under by-laws made for the purposes of item 15 in Schedule 2 to the Customs Tariff, a proportion only of the value of goods to which that item applies is not liable to duties of Customs, sales tax is not payable on the equivalent proportion of the amount that is the sale value of the goods under the Sales Tax Assessment Act (No. 5) 1930.

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

Inserted by No. 37, 1950, s. 3 Sub-section (1) substituted by No. 53, 1953, s. 3; amended by No. 45, 1954, s. 3; No. 5, 1956, s. 3; No. 175, 1976, s. 4

SECT

6B. (1) The goods specified in a Schedule other than the First Schedule are so specified for the purposes of the Acts imposing sales tax upon goods so specified.

Added by No. 42, 1951, s. 3; amended by No. 44, 1952, s. 3; No. 53, 1953, s. 3; No. 45, 1954, s. 3; No. 175, 1976, s. 4

SECT

(2) For the purposes of the Second and Third Schedules, "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 - SECT 6C
Sales tax on goods incorporating radios, &c.

Inserted by No. 94, 1979, s. 3

SECT

6C. (1) For the purposes of any Act imposing sales tax upon goods, item 49 in the Second Schedule applies in respect of goods referred to in that item if, and only if, the relevant amount in relation to those goods exceeds 50% of the sale value of the goods under the Sales Tax Assessment Act that relates to the imposition, assessment and collection of sales tax imposed by that first-mentioned Act.


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

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

Inserted by No. 35, 1943, s. 3; amended by No. 26, 1966, s. 5

SECT

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 - SCHEDULE 1

Heading The Schedules inserted by No. 76, 1940, s. 9

SCH

THE SCHEDULES

Heading The First Schedule (formerly ''The Schedule'') substituted by No. 76,
1940, s. 9

SCH

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; No. 216, 1973 (as amended by No. 20, 1974), s. 3; No.
175, 1976, s. 4; No. 107, 1978, s. 4

SCH

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);

(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);

(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); 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);

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

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

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);

(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);

"container" means-

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

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

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

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

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

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

"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 or by any item or
sub-item in any other Schedule.


------------------------------------------------------------------------- -------

Acts to which
Sales Tax Exemption Items Exemption
Applies
------------------------------------------------------------------------------ --

DIVISION I-AGRICULTURAL MACHINERY, IMPLEMENTS, EQUIPMENT AND MATERIALS
Item 1 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; No. 80, 1967, s. 4;
No. 175, 1976, s. 4

SCH

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:
(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 forgas welding apparatus and for gas
cutting apparatus;
(e) shafting, belting, pulleys, couplings, other
transmission gear, trolleys and electrodes for use with
goods to which any of the preceding paragraphs apply;
(f) hand trucks for use with welding-gas cylinders
(15) Fencing wire strainers Nos. 1 to 9
(15A) Fencing tools 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 orseparating, 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; No. 44,1952, s. 4

SCH

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 promotingthe 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; amended by No. 175, 1976, s. 4

SCH

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) Nos. 1 to 9

Substituted by No. 37, 1950, s. 4; amended by No. 45, 1954,
s. 4.

SCH

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 productivityof plants Nos. 1 to 9
5. Livestock imported solely for breeding purposes Nos. 5 to 9

Amended by No. 12, 1946, s. 3

SCH

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

SCH

Amended by No. 41, 1936, s. 4; No. 65, 1960, s. 5; No. 44,
1963, s. 3; No. 80,1967, s. 4

SCH

7. Dairying machinery and equipment (and parts therefor) and dairying m viz.:-
(1) Cheese presses Nos. 1 to 9
(2) Churns Nos. 1 to 9
(3) Cream and milk bottles, andwads, caps or stoppers< Nos. 1 to 9
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
(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 ordairymen 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)*6* 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; No. 44,
1963, s. 3

SCH

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

SCH

(2) Fruit picking bags, baskets, trays and buckets, not being of a kind ordinarily used for any other purposes Nos. 1 to 9
* * * * * * * *

SCH

(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; No. 44, 1952, s. 4

SCH

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 foruse 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

SCH

10. Equipment (and parts
therefor) and materials, for the handling or treatmentof
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; amended by No. 175, 1976, s. 4

SCH

10A. (1) Vegetable grading, sorting and cleansing
machines (2) Parts for goods to which sub-item (1) applies Nos. 1 to 9
Nos. 1 to 9

Amended by No. 12, 1946, s. 3; No. 80, 1967, s. 4; No. 216, 1973
(as amended by No. 20, 1974), s. 3; No. 175, 1976, s. 4

SCH

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
(4) Preparations for use in the prevention, cure or
eradication of diseases or pests in poultry Nos. 1 to 9
(5) Refrigeration equipment and refrigerants for use
exclusively, or primarily and principally, in the
preservation of eggs by- Nos. 1 to 9
(a) a poultry farmer;
(b) an authority constituted under a law of the
Commonwealth, of a State or of a Territory for the purpose
of marketing eggs; or
(c) a person who grades and stores those eggs on
behalf of an authority referred to in paragraph (b)
(6) Parts for goods to which sub-item (5) applies Nos. 1 to 9
12. (1) Bees imported solely for breeding purposes Nos. 5 to 9
(2) Bee-keepers' equipment (and parts therefor), but not
including articles ordinarily used for any other purpose Nos. 1 to 9

Amended by No. 175, 1976, s. 4

SCH

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,
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, 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

SCH

DIVISION II-MINING MACHINERY AND EQUIPMENT

Omitted by No. 76, 1940, s. 9; inserted by No. 67, 1946, s. 3

SCH

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; No. 175, 1976, s. 4

SCH

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 Nos. 1 to 9
(2) Parts for machinery, implements or apparatus
covered by sub-item (1) Nos. 1 to 9

SCH

Substituted by No. 44, 1963, s. 315. 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; No.
45, 1954, s. 4; No. 175, 1976, s. 4

SCH

18. (1) 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 forany 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), including taps, cocks, valves, faucets,
inspection boxes and doors, clear outs, floorwastes,
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 insitu of- Nos. 1 to 9
(a) piping or tubing of the kinds described in sub-
item (1); 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

SCH

Omitted by No. 76, 1940, s. 9; inserted by No. 32, 1941, s.
3; amended by No.44, 1952, s. 4

SCH

19. Pumping and other machinery, implements and apparatus (and parts 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

SCH

Inserted by No. 35, 1943, s. 4; omitted by No. 31, 1944, s.
3; inserted by No.71, 1957, s. 6

SCH

19A. (1) Hexadecanol and other preparations or materials put up for 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

SCH

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 usetherewith Nos. 1 to 9

Heading re-numbered by No. 31, 1944, s. 3; No. 67, 1946, s. 3
DIVISION IV-FISHING AND PEARLING MACHINERY AND EQUIPMENT

Substituted by No. 45, 1954, s. 4; amended by No. 175,
1976, s. 4

SCH

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) Nos. 1 to 9

Inserted by No. 12, 1946, s. 3

SCH

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

SCH

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; No. 44,1963, s. 3

SCH

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; No. 44, 1963, s. 3

SCH

24. (1) Meat and meat products (whether or not mar 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

SCH

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; No. 44,
1963, s. 3

SCH

26. (1) Milk products, namely, casein, milk
powder, condensed or concentratedmilk, 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. 1to 9
(3) Cheese Nos. 1 to 9
(4) Cream Nos. 1 to 9

Substituted by No. 71, 1957, s. 6

SCH

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; No. 65, 1947, s. 3

SCH

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; No. 44, 1963, s. 3; No. 175, 1976, s.4

SCH

27A. (1) Foods consisting principally of one or more of the goods covered by items 24, 25, 27, 29, 30 and 34 Nos. 1 to 9

* * * * * * * *

Amended by No. 67, 1946, s. 3; No. 45, 1954, s. 4; No. 44,
1963, s. 3

SCH

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

SCH

29. (1) Sauces and
relishes (including mustard, mayonnaise and sala whether
liquid, semi-liquid or dry) Nos. 1 to 9
(2) Pickles, olives and capers Nos. 1 to 9
(3) Vinegar Nos. 1 to9

Amended by No. 41, 1936, s. 4; No. 37, 1950, s. 4

SCH

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 foruse for culinary purposes Nos. 1 to 9

Amended by No. 41, 1936, s. 4; No. 44, 1963, s. 3

SCH

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

SCH

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

SCH

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

SCH

34. (1) Marmite, Vegemite
and similar spreads being extracts of yea 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

SCH

34A. (1) Ice and solid carbon dioxide Nos. 1 to 9
(2) Flavoured ice blocks for human consumption Nos. 1 to 9

SCH

Amended by No. 41, 1936, s. 4; No. 78, 1938, s. 3; No. 54,
1949, s. 4; No. 37,1950, s. 435. Food for infants and
invalids, and materials for the preparation thereof, viz.:-
(1) All am-bu 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
(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 Nos. 1 to 9
(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 whichare 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; No. 37, 1950, s.435A.

SCH

(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 coffe essence;
(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(as
amended by No. 20, 1974), s. 3

SCH

35B. Foodstuffs put up for
carriage as emergency rations on lifeboats required by any
law of the Commonwealth or of a State or Territory

Inserted by No. 44, 1963, s. 3

SCH

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.


SCH

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; No. 181, 1973, s. 3 Nos. 1 to 4
36. (1) B 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; amended by No. 175, 1976, s. 4

SCH

36A. Fruit juice products to which the New Zealand-
Australia Free Trade Agreement signed on the 31 August
1965, applies, being goods that would fall within a
description of goods contained in sub-item (3) of item 36
in this Schedule ifeach reference in that sub-item to
juices of Australian fruits were a reference to juices of
New Zealand fruits Nos. 5 to 8

Inserted by No. 175, 1976, s. 3

SCH

36B. Fruit juice products,
being goods that would fall within a description of goods
contained in sub-item (3) of item 36 if, in that sub-item,
each reference to juices of Australian fruits were a
reference to juices of fruits of PapuaNew Guinea and the
reference to juices of Australian vegetables were a
reference to juices of vegetables of Papua New Guinea Nos. 5 to 8
37. (1) Tobacco Nos. 1 to 9
(2) Cigarettes Nos. 1 to 9
(3) Cigars Nos. 1 to 9

Division heading amended by No. 157, 1979, s. 3
DIVISION VII-DRUGS, MEDICINES AND MEDICAL AND SURGICAL GOODS

Omitted by No. 76, 1940, s. 9; inserted by No. 6, 1942, s.
3; amended by No. 45,1954, s. 4; No. 80, 1967, s. 4

SCH

38. Drugs and medicines (including patent and pro 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

Inserted by No. 107, 1978, s. 4

SCH

38A. Preparations-
(a) that are put up and sold for use as substances to
be applied to the skin for the purpose of screening out
solar ultra-violet rays; and (b) in respect of which
there is in force a certificate given for the purposes of
this item by the Director-General of Health, or by an
officer appointed by him for the purpose, that certifies
that the preparations are preparations that provide an
acceptable level of protection from solar ultra-violet rays Nos. 1 to 9

Amended by No. 76, 1940, s. 9

SCH

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

SCH

40. Rectified spirits for use in making medicines and
essences Nos. 1 to 9
Ommitted 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; No. 80, 1967, s. 4

SCH

41. Surgical
instruments and appliances, n.e.i., (and par 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
Magnifyinglenses; 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; No. 17,
1973, s. 3; No. 157, 1979, s. 3

SCH

42. Surg (1) Abdominal beltsarts therefor), viz.:- (2) Absorbent cotton wool, gauzes and ling
(3) Adhesive plaster and strapping
* * * * * * * *
(5) Artificial eyes
(6) Artificial limbs
(7) Bandages and bandage winders
(7A) Bath seats of a kind used by invalids or aged persons 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
(17) Wigs and hair-pieces for use by a person in respect
of whom a legally qualified medical practitioner has
certified that the use of a wig or hair- piece is
necessitated by the loss of hair through sickness or
disease (other than naturally occurring baldness) or the
effects of the treatment of sickness ordisease

Inserted by No. 157, 1979, s. 3

SCH

42A. Battery-chargers for
use exclusively or principally in recharging the batteries
of goods covered by sub-item (10) of item 42 Nos. 1 to 9

Inserted by No. 157, 1979, s. 3

SCH

42B. (1) Medical or
surgical appliances of a kind used exclusively or
principally by persons suffering from sickness, disease or
physical impairment for the purpose of alleviating or
treating that sickness, disease or impairment or the
effects of that sickness, disease or impairment Nos. 1 to 9
(2) Parts for goods covered by sub-item (1) Nos. 1 to 9

Inserted by No. 157, 1979, s. 3

SCH

42C. Goods to be used in the
modification of a motor vehicle solely for the purpose of
adapting it for driving by a person who is suffering from a
physical impairment Nos. 1 to 9

Omitted by No. 76, 1940, s. 9; inserted by No. 6, 1942, s. 3

SCH

43. (1) Surgical X-ray apparatus and accessories (and
parts therefor), but notincluding accessories of a kind
ordinarily used for other purposes Nos. 1 to 9
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

SCH

44. Oxygen, carbogen, nitrous oxide, ethylene and other
medical gases, and anymixture 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

SCH

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 dentalmechanics, 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,

SCH

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 thepreservation 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,

SCH

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; No. 45,1954, s. 4

SCH

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; No. 26, 1966, s. 4

SCH

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 principallyof those gases Nos. 1 to 9
(3A) Oxygen gas, acetylene gas, hydrogen gas, nitrogen
gas, argon gas and anymixtures 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; No. 53, 1953,s. 4

SCH

51. (1) Books, pamphlets,
leaflets, periodicals, magazines and printed musi 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
ofadvertising 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 Nos. 5 to 9

SCH

51A. Manuscripts Item 51B omitted by No. 76, 1940, s. 9
* * * * * * * * *

Substituted by No. 80, 1967, s. 4; amended by No. 175,
1976, s. 4

SCH

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; Nos. 1 to 9
(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 screensfor use in printing by the silk
screen process
(2) Photographic negatives and diapositives for use in
connexion with the production of goods of any of the kinds
specified in paragraph (d), (e), (f) or (g) of sub-item (1) Nos. 1 to 9
(3) Drawings, sketches, cartoons, paintings, pictures,
photographs, printed matter and combinations of any of
those goods for use in connexion with the production of
goods of any of the kinds specified in paragraph (e) or (g)
of sub-item (1) or of goods to which sub-item (2) applies Nos. 1 to 9

Substituted by No. 54, 1949, s. 4

SCH

53. (1) Maps, including
road and tourist maps and navigators' charts, but
notincluding- (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 theproducts 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 Nos. 1 to 9

SCH

54. Newspapers
Item 55 omitted by No. 35, 1943, s. 4; item 56 omitted by
No. 76, 1940, s. 9 * * * * * * * *

SCH

57. Postage stamps Nos. 1 to 9

Substituted by No. 107, 1978, s. 4

SCH

58. Imported goods
consisting of overseas travel literature and other printed
matter relating to overseas travel, being goods to which
paragraph (d) of item35 in Schedule 2 to the Customs Tariff
applies No. 5

Amended by No. 71, 1957, s. 6; No. 44, 1963, s. 3; No. 30,
1965, s. 4; No. 26,1966, s. 4; No. 107, 1978, s. 4

SCH

59. (1) Trade catalogues not imported for sale or No. 5
(2) Imported goods consisting of calendars, catalogues,
price lists or otherprinted matter, being goods to which
paragraph (d) of item 35 in Schedule 2to the Customs Tariff
applies, but not including calendars, catalogues,
pricelists or printed matter designed to advertise the sale
or hire of goods by, or the services of, any person in
Australia No. 5

Amended by No. 41, 1936, s. 4

SCH

60. Vegetable parchment
paper, waxed paper and grease proof paper Nos. 1 to9

Substituted by No. 44, 1952, s. 4

SCH

60A. Printed matter,
including printed award ribbons and printed badges made
ofcloth 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 heading amended by No. 157, 1979, s. 3
DIVISION X-SCIENTIFIC, EDUCATIONAL AND RELIGIOUS GOODS, WORKS OF ART
AND ANTIQUES

SCH

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

SCH

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

SCH

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

SCH

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 theprofit 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 orState 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. 1to 9

Inserted by No. 36, 1945, s. 4; amended by No. 67, 1946, s.
3; No. 26, 1966, s.4

SCH

66A. (1) Tablets, plaques, boards,
columns or other monuments to be erected ina 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, ifthose 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; No. 175, 1976, s. 3; No.
107, 1978, s. 4

SCH

68. (1) Works of art intended for
continuous public exhibition free of charge Nos. 1 to 9
(2) Works of art produced in Australia or produced
abroad by Australian artists Nos. 1 to 9
(3) Imported goods consisting of-
(a) paintings, drawings and pastels, being goods to
which sub-item 99.01.1 in Part II of Schedule 1 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; amended by No. 175, 1976, s. 4

SCH

68A. Works of art by New Zealand artists, being works of
art to which the New Zealand-Australia Free Trade Agreement
signed on 31 August 1965, applies Nos. 5 to 9

Substituted by No. 30, 1965, s. 4; amended by No. 26, 1966,
s. 4; No. 107, 1978,s. 4

SCH

69. Imported goods consisting of
printed matter (including printedpictures 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 item 22, or paragraph
(c) of item 27, in Schedule 2 to the Customs Tariff applies No. 5

Inserted by No. 30, 1965, s. 4; amended by No. 26, 1966, s.
4; No. 107, 1978, s.4

SCH

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 Schedule 1 to
the Customs Tariff applies No. 5

Inserted by No. 30, 1965, s. 4; amended by No. 26, 1966, s.
4; No. 107, 1978, s.4

SCH

69B. Imported goods consisting of
collections, or collectors' pieces, that are zoological,
botanical, mineralogical, anatomical, archaeological,
palaeontological, ethnographic or numismatic interest,
being goods to which item 99.05 in Part II of Schedule 1 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; No. 107, 1978,s. 4

SCH

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 Schedule 2 to the Customs
Tariff applies No. 5

Inserted by No. 157, 1979, s. 3

SCH

70A. Imported goods
consisting of antiques that are, or were, at the time of
their entry for home consumption under the Customs Act
1901, goods to which item 99.06 in Schedule 1 to the
Customs Tariff applies or applied
DIVISION XI-GOODS FOR USE BY GOVERNMENTS, REPRESENTATIVES OF
GOVERNMENTS, AND PUBLIC BODIES

SCH

Substituted by No. 67, 1972, s. 5 71.*7* 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
butwould, 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

SCH

Item 71A omitted by No. 21, 1967, s. 4
* * * * * * * *

Substituted by No. 67, 1972, s. 5

SCH

72.*8* 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

SCH

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

SCH

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 familyof the
Governor-General or of the Governor of a State Nos. 5 to 7

SCH

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, orby the Government of the Commonwealth or of the
State, as the case may be, before clearance for home
consumption Nos. 1 to 3

Amended by No. 3, 1979, s. 3

SCH

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 of the Northern Territory, or an authority which
is completely controlled by, and the expenditure of which
is exclusively borne by, the Government of the Commonwealth
or of a State or of the Northern Territory, as the case may
be,provided that, in the case of goods for the use of a
department or an authority of the Government of a State or
of the Northern Territory, an arrangement has been made
between the Governor-General and the Governor- in-Council
of the State or the Administrator-in-Council of the
Northern Territory, as the case may be, for the collection
and payment by the State or the Northern Territory, as the
case may be, of sales tax upon the sale value of goods sold
by the Government of the State or of the Northern
Territory, as the case may be, and by every such authority
established under the law of the State or of the Northern
Territory, as the case may be, in the conduct of an
enterprise which, in the opinion of the Commissioner, is a
trading enterprise. Nos. 1 to 9

Inserted by No. 78, 1938, s. 3

SCH

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; amended by No. 175, 1976, s. 4

SCH

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, treatmentor 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) Nos. 1 to 9

SCH

Substituted by No. 44, 1963, s. 3; amended by No. 175,
1976, s. 474C. 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 Nos. 1 to 9

Substituted by No. 44, 1963, s. 3; amended by No. 175,
1976, s. 4

SCH

74CA. Badges, accoutrements and kit for use as
parts of uniforms by members inAustralia of the armed
forces of any part of Her Majesty's dominions other than
Australia, or members in Australia of any allied or other
foreign force serving in association with the Defence
Force, but not including goods covered by item 5 in the
Second Schedule Nos. 1 to 9

Inserted by No. 32, 1941, s. 3

SCH

74D. Goods for use (whether
as goods or in some other form, exclusively in air raid
precautions services by public authorities which undertake
those servicesin protection of the general public or of
property publicly owned Nos. 1 to 9

Inserted by No. 36, 1945, s. 4

SCH

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

SCH

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

SCH

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; No. 65, 1960, s.5; No. 175, 1976, s. 4

SCH

74H. Goods for use
(whether as goods or in some other form) 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 21 November 1947 by the
International Atomic Energy Agency or by the South Pacific
Commission

SCH

Inserted by No. 44, 1952, s. 4; amended by No. 65, 1960, s.
5; No. 175, 1976, s.4 74HA. Goods imported by, and for the
personal or official use of, the executiv head, or the
spouse or a dependent child of the executive head, of a
specialized agency referred to in item 74H, of the
International Atomic Energy Agency or of the South Pacific
Commission

Inserted by No. 44, 1952, s. 4; amended by No. 65, 1960, s.
5; No. 175, 1976, s. 4

SCH

74HB. Furniture and effects of an
official, not being an Australian citizen, o United
Nations, of a specialized agency referred to in item 74H,
of the International Atomic Energy Agency or of the South
Pacific Commission, beinggoods imported at the time when
the official first takes up duty in Australia No. 5

SCH

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

SCH

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

SCH

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

SCH

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

SCH

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

SCH

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

SCH

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

SCH

77.*9* 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
(as amended by No.20, 1974), s. 3; No. 175, 1976, s. 4

SCH

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 orTerritory;
(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 allof the functions ordinarily
carried out by a council of the kind specified inparagraph
(i); Nos. 1 to 9
(iii) a harbour board, harbour trust or marine board
constituted under anylaw 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; amended by No. 175, 1976, s. 4

SCH

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) directly in the handling or storage of grain in
bulk, or in the installation or maintenance (whether as
goods oras 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; No. 175, 1976, s.4

SCH

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 oritem
78, being machinery or equipment other than road vehicles
of a kind ordinarily used for the transport of persons or
goods, or parts for those vehicles Nos. 1 to 9
(2) Parts, accessories and attachments for goods
covered by this item Nos. 1 to 9

Item 79 omitted by No. 44, 1963, s. 3
* * * * * * *
Amended by No. 41, 1936, s. 4

SCH

80. Goods which, at the time of their entry for homeNo. 5
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
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; No. 45,
1954, s. 4; No. 175, 1976, s. 4

SCH

81. (1) G by-s for use
(whether as goods or in some other form), and not for sale,
(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 onby 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) 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 thepurpose 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) Nos. 1 to 9

Substituted by No. 44, 1963, s. 3

SCH

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

SCH

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 anindividual, established for the conduct and
maintenance of public zoological gardens Nos. 1 to 9

Inserted by No. 12, 1946, s. 3; amended by No. 175, 1976, s. 4

SCH

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) Nos. 1 to 9

Division XII omitted by No. 76, 1940, s. 9; inserted by No.
31, 1944, s. 3 DIVISION XII-BUILDING MATERIALS

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; No. 80, 1967, s. 4; No. 175, 1976 s. 4

SCH

82. (1) Bricks, blocks, shapes, tiles, sections, slabs, and other structural or architectural
building units, whether made of burnt clay, marble,
granite, her structural or stone, cement, concrete,
magnesite, cinder-cement, asbestos-cement, fibro-cement,
coke-breeze, terra cotta, gypsum, terrazzo, or of any other
materials ormixtures 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) 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; No.
80, 1967, s. 4; No. 175, 1976, s. 4

SCH

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 orother 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 orother 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, or for use in sealing the joints of those
goods Nos. 1 to 9

Inserted by No. 67, 1946, s. 3

SCH

83A. Wallpaper Nos. 1 to 9

Substituted by No. 37, 1950, s. 4

SCH

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
Deckingspikes, door bells, door handles, door
knockers, door sheaves and tracks, door stops and stoppers,
door and cupboard catches, door and gate springs,
drawerpulls, 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

SCH

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; No.
37, 1950, s. 4

SCH

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 andsimilar 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; No. 80, 1967, s. 4; No. 175, 1976,
s. 4

SCH

85A. (1) Paints and other coatings i stains, creosote
and other wood preservatives, waterproofing liquids and
compounds and petrifying liquid, but not including polishes
or mop oils) of a kindapplied to buildings or other fixtures Nos. 1 to 9
(2) White lead, red lead, zinc white, lithopone,
titanium dioxide, antimonyoxide, litharge, barytes and
whiting; terebine and other paint driers; linseed oil, tung
oil, turpentine, mineral turpentine and goods marketed
primarilyas thinners for goods to which sub-item (1) 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) Nos. 1 to 9

Substituted by No. 44, 1963, s. 3; amended by No. 80, 1967,
s. 4

SCH

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

SCH

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

SCH

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

SCH

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 exclusivelyor primarily and
principally as ingredients of concreteor of cement, mortar
or plaster mixtures< Nos. 1 to 9
Substituted by No. 65, 1947, s. 3

SCH

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

SCH

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 lensesor 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

SCH

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, orcut 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, andwrought 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

SCH

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

SCH

90B. (1) Cooking stoves
and ranges of a kind used exclusively or primarily
andprincipally 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

SCH

90C. (1) Electrical fittings and accessories, and
electrical materials, being goods of a kind used
exclusively or primarily and principally as part of
fixedelectrical 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

SCH

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 tobecome 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
troughsand 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; amended by No. 175,
1976, s. 4

SCH

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 Nos. 1 to 9

Inserted by No. 53, 1953, s. 4; amended by No. 175, 1976, s. 4

SCH

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

Inserted by No. 12, 1946, s. 3

SCH

90E. Household washing
coppers not exceeding 16 gallons capacity, and parts
andaccessories 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; No. 65, 1960,s. 5; No. 175, 1976, s. 4

SCH

90F. (1) Bath
heaters, sink heaters and other water hea 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), and stands and
drip trays for use in connexion with any ofthose goods Nos. 1 to 9
DIVISION XIII-CONTAINERS

Substituted by No. 44, 1963, s. 3

SCH

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; No. 44, 1963, s. 3

SCH

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

SCH

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

SCH

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

SCH

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 propertyor 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

SCH

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; No. 80, 1967,s. 4

SCH

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
* * * * *

SCH

99. Wool packs Nos. 1 to 9

Inserted by No. 71, 1957, s. 6

SCH

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

SCH

Substituted by No. 41, 1936, s. 4; amended by No. 78, 1938,
s. 3; No. 76, 1940,s. 9; No. 32, 1941, s. 3; No. 26, 1966,
s. 5; No. 175, 1976, s. 4; No. 157, 1979, s. 3 100. (1) Good manufactured by a person if the Commissioner is of the opinion that the average
annual value of that person's sales of all goods is not, or
inion would not be, in excess of $12,000 Nos. 1 to 3
* * * * * * * *
For the purposes of the operation of the definition of
"average annual value of sales of all goods" for the
purposes of this item-
(a) the value of a particular sale of goods made after
the day on which the Sales Tax (Exemptions and
Classifications) Amendment Act (No.3) 1979 received the
Royal Assent shall be deemed to be-
(i) where the Sales Tax Assessment Act (No. 1) 1930
applied in relation to the sale and the sale was not to a
registered person whoquoted his certificate in respect of
the sale-an amount equal to the sale value of the goods for
the purposes of that Act;
(ii) where the sale was to a registered person who
quoted his certificate in respect of the sale-an amount
equal to the sale value that would have been applicable to
the goods for the purposes of the Sales Tax Assessment Act
(No. 1) 1930 if-
(A) that person had not quoted his certificate in
respect of the sale; and
(B) where the quotation of the certificate was
for the purposes of an Act other than the Sales Tax
Assessment Act (No. 1) 1930-the Sales Tax Assessment Act
(No. 1) 1930 applied in relation tothe sale; or
(iii) in any other case-an amount equal to the sale
value that would have been applicable to the goods for the
purposes of the Sales Tax Assessment Act (No. 1) 1930 if
that Act applied in relation to the sale;
(b) the Commissioner may exercise any relevant power
under the Sales Tax Assessment Act (No. 1) 1930 for the
purpose of determining a sale value that would have been
applicable to the goods in the circumstances set out in sub-
paragraph (a) (ii) or (iii); and
(c) for the purposes of the application of paragraphs
(a) and (b) in relation to a sale of goods sold by retail,
those goods shall be deemed to have been sold by wholesale
under the contract of sale for the price payable under that
contract

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; No. 26,1966, s. 5; No. 157, 1979, s. 3

SCH

103. Goods manufactured
by a person who satisfies t amount of
sales tax which, but for this item, would be payable by him
is not, or would not be, in excess of $250 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 No. 1
(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

SCH

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; amended by No. 175,
1976, s. 4

SCH

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 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) 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; amended by No. 175, 1976,
s. 4; No. 107, 1978, s. 4

SCH

107. (1) Exhibition copies of
motion picture films, including films to be 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 ofmotion 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 natureproduced or issued by or on behalf
of a governmental or travel authority, being films that
wholly or mainly depict or describe, or depict and
describe, places outside Australia Nos. 5 to 9
(4) Copies made in Australia of films to which sub-item
(3) applies Nos. 1 to 4
and 9
(5) Sound recordings, being recordings produced for use
in conjunction with films to which sub-item (1) 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

Inserted by No. 41, 1936, s. 4; omitted by No. 42, 1951, s.
4; inserted by No.80, 1967, s. 4; amended by No. 175, 1976,
s. 4

SCH

107A. (1) Goods (other than road ve thetransport 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 applies (2) Parts and accessories for goods to which sub-item (1) applies
Amended by No. 76, 1940, s. 9

SCH

108. (1) Foods for birds
* * * * * * * * Nos. 1 to 4
and 9

109. Gold bullion, gold coin, and gold recovered by
crushing, washing, dollyingor sweeping, where the bullion,
coin or gold is imported for treatment by theRoyal Mint No. 5

110. Goods exported or to be exported or goods sold by any
person for export bythe purchaser from him Nos. 1 to 9

Amended by No. 71, 1957, s. 6; No. 65, 1960, s. 5; No. 44,
1963, s. 3; No. 175,1976, s. 4

SCH

111. (1) Goods the produce
or manufacture of New Zealand, Fiji, Norfol Papua New
Guinea, the Territory of Christmas Island or the Territory
of Cocos (Keeling) Islands, being goods of the same class
or kind as goods upon thesale 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; No. 26, 1966, s.4; No. 107, 1978, s. 4

SCH

111A. Goods
imported for repair, alteration or industrial to be
exported, being goods to which item 34 in Schedule 2 to the
Customs Tariff applies

Amended by No. 45, 1954, s. 4

SCH

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; No. 44,1963, s. 3

SCH

113. Materials sold to or
imported by an unregistered manufacturer to be 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 exceptgoods 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; No. 44, 1963, s.
3; No. 175, 1976, s. 4

SCH

113A. (1) Goods, b 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 foruse 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 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 excludedfrom the
definition of aids to manufacture

SCH

Inserted by No. 41, 1936, s. 4; amended by No. 36, 1945, s.
4; No. 12, 1946, s.3; No. 175, 1976, s. 4 113B. (1) Goods manufactured by any person and applied by
him to his own use as aids to manufacture (as defined in No. 1
this Schedule)
(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
(b) in the cleansing or sterilizing of bottles, vats
or other containersfor 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 praocessing, treatment, cleansing or sterilizing speacified
in paragraph (a) or (b)

but excluding machinery, implements or apparatus (or
parts therefor) whichare not applied exclusively, or
primarily and principally, in a manner specified in this
sub-item or which are of any of the kinds specifically
aexcluded from the definition of aids to manufacture

Substituted by No. 36, 1945, s. 4; amended by No. 12, 1946,
s. 3; No. 175, 1976, s. 4

SCH

113C. (1) Goods applied by a
registered person to his own use as aids to manufacture Nos. 1, 4, 6
(2) Goods applied by a registered person to his own and 8 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),
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) 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; amended by No. 175, 1976, s. 4

SCH

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) 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) Nos. 1 to 9

SCH

Inserted by No. 45, 1954, s. 4; amended by No. 44, 1963, s.
3; No. 175, 1976, s.4
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, implementsor apparatus
used by him and covered by item 113A, 113B, 113C or 113D Nos. 1 to 9
(2) Parts for machinery, implements or apparatus
covered by sub-item (1) Nos. 1 to 9

Inserted by No. 45, 1954, s. 4; amended by No. 71, 1957, s.
6; No. 44, 1963, s.3; No. 175, 1976, s. 4

SCH

113F. (1)
Machinery, implements, apparatus and materials (o 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) Nos. 1 to 9
(3) Parts for machinery, implements or apparatus covered
by sub-item (1) or (2) Nos. 1 to 9

Inserted by No. 45, 1954, s. 4; amended by No. 175, 1976, s. 4

SCH

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) Nos. 1 to 9

Inserted by No. 45, 1954, s. 4; amended by No. 175, 1976, s. 4

SCH

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 Nos. 1 to 9
(2) Parts for goods covered by sub-item (1) Nos. 1 to 9

Substituted by No. 80, 1967, s. 4; amended by No. 78, 1970,
s. 5; No. 107, 1978,s. 4

SCH

114. (1)*10* Goods imported by
passengers or members of the crew ofships o aircraft, being
goods to which item 15 or 16 in Schedule 2 to the Customs
Tariff applies, but not including goods in respect of
which, under by-laws made for the purposes of item 15 in
that Schedule, a proportion only of the value of those
goods is not liable to duties of Customs 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 notbeing 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

SCH

Inserted by No. 35, 1943, s. 4; amended by No. 36, 1945, s.
4; No. 65, 1947, s.3; No. 175, 1976, s. 4114A. (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
providingphilanthropic, welfare or medical services for
members of any part of the Defence Force; or
(v) a member of any police force attached to
oraccompanying any part of the Defence Force
No. 5
(2) Goods sent to a member of-
(i) the Australian Navy;
(ii) the Australian Army;
(iii) the Australian 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 ofthe 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 thewelfare 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 thewelfare 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) shall applyonly 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; No. 175, 1976, s.4; No. 107, 1978, s. 4

SCH

114B. (1) Goods,
as prescribed, for use or for sale, in ac 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 betweenthe Government of the
Commonwealth of Australia and the Government of the United
States of America on 9 May 1963 No. 5

(4) Imported goods to which item 11 in Schedule 2 to the
Customs Tariff applies, being-
(a) the personal effects, furniture or household
goods of members of the United States Forces, or of members
of the civilian component, or of dependants of such members;
or No. 5
(b) motor vehicles for use by members of the United
States Forces or bymembers of the civilian component

Inserted by No. 107, 1978, s. 4

SCH

114C. Imported goods to
which item 11 in Schedule 2 to the Customs Tariff applies,
being-
(a) the personal effects, furniture or household
goods of members of the Visiting Force of Papua New Guinea,
or of members of the civilian component,or of dependants of
such members; or
(b) motor vehicles for use by members of the Visiting
Force of Papua New Guinea or by members of the civilian
component No. 5
For the purposes of this item, the expressions "Visiting
Force", "civiliancomponent" and "dependant" have the same
respective meanings as they have in the Agreement between
Australia and Papua New Guinea regarding the Statusof
Forces of each State in the Territory of the other State
signed on 26 January 1977

Omitted by No. 76, 1940, s. 9; inserted by No. 26, 1966, s. 4

SCH

115. Motor vehicles for use by members of the armed forces
of the Government ofthe United Kingdom serving in
Australia, in such cases or circumstances as are prescribed Nos. 1 to 3

Inserted by No. 78, 1970, s. 6

SCH

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

SCH

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; amended by No. 107,
1978, s. 4

SCH

116. (1) Imported goods the produce or
manufacture of Australia, being goods to which item 29 in
Schedule 2 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 Schedule 2 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

SCH

117. (1) Saddlery and
harness (and parts therefor), trace chains (com 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 hasbeen 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 thegrantor, 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; No. 80,
1967, s. 4; No. 175, 1976, s. 4

SCH

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
sub-item, but not including-
(a) goods covered by an item in the Third Schedule;
(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) 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; No. 175, 1976, s.4

SCH

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)
(4) Parts for goods covered by sub-item (1), (2) or (3)
(5) Materials for use in the construction or repair of,
so as to form part of, goods covered by this item

Inserted by No. 76, 1961, s. 3

SCH

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; amended by No. 175, 1976, s. 4

SCH

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) Nos. 1 to 9

Inserted by No. 76, 1961, s. 3; amended by No. 175, 1976, s. 4

SCH

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 designedto be
carried on vehicles
(2) Chassis for the construction of motor vehicles
specified in paragraph (a) of sub-item (1) 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 Assessment Act 1936;
"trailer" means a vehicle without motive power designed
for drawing by a motor vehicle

Inserted by No. 44, 1963, s. 3

SCH

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; No. 80, 1967, s. 4; No. 175, 1976, s. 4

SCH

120. Clothing footwear, drapery, peice goods, solft furnishing
and yarns (other than goods
covered by any item in the Second Schedule) viz.:
(1) Clothes for human wear made of any
material whatsoever (including cloth, glass fibre, leather,
rubber or plastic material) including-
Aprons;
armbands; armlets;
Babybags; 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),
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 usefor 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 tapefor 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 andsweat-cloths) made of piece goods
covered by sub-item (5), 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) Nos. 1 to 9

Inserted by No. 71, 1957, s. 6

SCH

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

SCH

121.*11* Cathode ray
tubes, being picture tubes of a kind used in television
receivers Nos. 1 to 9

Substituted by No. 71, 1957, s. 6

SCH

122. Wire netting, barbed
wire, and iron or steel wire of gauge 6 or lighter Nos. 1 to 9

Substituted by No. 157, 1979, s. 3

SCH

123. (1) Goods designed
and manufactured expressly for use by persons suffering from
sickness, disease or disablement (whether sickness, disease
or disablement, generally, or a particular kind, or one or
more particular kinds, of sickness, disease or
disablement), being goods of a kind not ordinarily used by
persons who are not suffering from sickness, disease or
disablement Nos. 1 to 9
(2) Parts for goods covered by sub-item (1) Nos. 1 to 9
For the purposes of this item, "disablement" includes
blindness and deafness

Substituted by No. 44, 1952, s. 4; amended by No. 80, 1967,
s. 4

SCH

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

SCH

125. Explosives (but not including fire-works, rockets,
coloured fires, sporting powder, safety cartridges,
percussion caps and ammunition) and raw materialsfor use in
producing explosives Nos. 1 to 9

Added by No. 41, 1936, s. 4; amended by No. 216, 1973 (as
amended by No. 20,1974), s. 3

SCH

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
thesale 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

SCH

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

SCH

128. Raffia Nos. 1 to 9

Added by No. 41, 1936, s. 4

SCH

129. Tallow Nos. 1 to 9
Substituted by No. 44, 1963, s. 3

SCH

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

SCH

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

SCH

132. Aqua (liquid) ammonia and anhydrous ammonia Nos. 1 to 9

Added by No. 32, 1941, s. 3

SCH

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

SCH

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

SCH

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

SCH

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 orboth 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 incapacityor tuberculosis
Inserted by No. 65, 1960, s. 5

SCH

135A. Motor vehicles (and parts therefor)
for use in the transportation to andfrom 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 ispermanently unable to
use public transport, not being goods for sale Nos. 1 to 9

Added by No. 54, 1949, s. 4

SCH

136. Toluol Nos. 1 to 9

Added by No. 37, 1950, s. 4

SCH

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

SCH

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; amended by No. 175, 1976, s. 4

SCH

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) Nos. 1 to 9
(3) Fly papers, fly traps and other appliances of a kind
used exclusively orprimarily and principally in the
destruction of insect pests Nos. 1 to 9
(4) Parts for goods covered by sub-item (2) or (3) Nos. 1 to 9

Added by No. 53, 1953, s. 4

SCH

140. Matches, namely, safety
matches, book matches and wax matches, but not including
fusees, Bengal lights or Bengal matches Nos. 1 to 9

Inserted by No. 157, 1979, s. 3

SCH

140A. Rolls for player-pianos Nos. 1 to 9

Added by No. 53, 1953, s. 4

SCH

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

SCH

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

SCH

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

SCH

144. (1) Goods for use in
replacing free of charge any defective part of othergoods,
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. 107, 1978, s. 4

SCH

145. Imported goods consisting of-
(a) goods the value of which is insubstantial, being
goods to which paragraph (a) or (b) of item 35 in Schedule
2 to the Customs Tariff applies; or No. 5
(b) samples of negligible value, being goods to which
paragraph (c) of item 35 in Schedule 2 to the Customs
Tariff applies

Added by No. 71, 1957, s. 6

SCH

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 s. 4
Added by No. 29, 1967 s. 4; amended by No. 175, 176 s. 4

SCH

147. *12* (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) Nos. 1 to 9

SCH

Added by No. 80, 1967, s. 4; amended by No. 175, 1976, 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) applies Nos. 1 to 9

Added by No. 17, 1973, s. 3

SCH

149. Goods that- Nos. 1 to 9
(a) are parts or accessories for equipment used or to be
used exclusively, orprimarily 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

SCH

150. Contraceptives Nos. 1 to 9

Added by No. 157, 1979, s. 3

SCH

151. Goods to be used in the
conversion of an internal-combustion engine to enable it or
the unit of which it forms part to operate on natural gas
or liquefied petroleum gas, being goods-
(a) that are essential to effect the conversion; and
(b) that-
(i) are to form an integral part of the converted
engine or of the unit of which it forms part; or
(ii) are to be connected to the converted engine,
whether directly or indirectly Nos. 1 to 9

Added by No. 157, 1979, s. 3

SCH

152. (1) Space heating
appliances of a kind ordinarily used for household
purposes, but not including-
(a) appliances of a kind that burn kerosene or other
refined petroleum oils; or
(b) air-conditioning appliances Nos. 1 to 9
(2) Parts for goods covered by sub-item (1) Nos. 1 to 9

Added by No. 157, 1979, s. 3

SCH

153. (1) Goods of a kind used
exclusively, or primarily and principally, for collecting,
absorbing or concentrating solar rays for the purpose of
using them as a source of heat Nos. 1 to 9
(2) Photovoltaic cells Nos. 1 to 9
(3) Goods for use exclusively, or primarily and
principally, in facilitating the operation of goods covered
by sub-item (1) or (2) Nos. 1 to 9
(4) Parts for goods covered by this item Nos. 1 to 9
-----------

Substituted by No. 53, 1953, s. 5
*6* First Sch. Item 7 (11)-See section 6AA.

*2* S. 2, definition of "the Customs Tariff"-Now cited as Customs Tariff Act 1966.

SEE NOTES TO FIRST ARTICLE OF THIS CHAPTER . *9* First Sch. Item 77-See, in relation to the operation of item 77, sub-section 37 (3) of the Australian National Airlines Act 1945 and sub-section 36 (3) of the Australian Shipping Commission Act 1956.

*7* First Sch. Item 71-See section 5A.
*8* First Sch. Item 72-See section 5B.

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

*4* S. 2, definition of "the Excise Tariff"-Now cited as Excise Tariff Act
1921.

*5* S. 2, definition of "the Excise Tariff"-As regards Excise Tariff Proposals, see sub-section 4 (3) and section 160B of the Excise Act
1901.

*10* First Sch. Item 114-See section 5C.

*11* First Sch. Item 121-See section 6.

*12* First Sch. Item 147-See section 6AB.

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1935 - SCHEDULE 2

SCH

SECOND SCHEDULE
Section 6B
------------------------------------------------------------------------------ --
Item No. Specification of Goods
------------------------------------------------------------------------------ --
Amended by No. 71, 1957, s. 7; No. 175, 1976, s. 4

SCH

1 Jewellery and imitation jewellery (but not including wedding
rings covered byitem 138 in the First Schedule), 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; No. 175, 1976, s. 4

SCH

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

Items 3 and 4 omitted by No. 65, 1960, s. 6

SCH

* * * * * * * *
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

SCH

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, lapislazuli, ebony, alabaster,
marble, xylonite, bone, bakelite or other compositions
9 Ornaments
10 Jardinieres and vases
Amended by No. 71, 1957, s. 7; No. 175, 1976, s. 4

SCH

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 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; amended by No. 175, 1976, s. 4

SCH

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) 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

SCH

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
Amended by No. 175, 1976, s. 4

SCH

17 Movements, parts and keys for clocks, being clocks covered by
item 16

Substituted by No. 44, 1963, s. 4; amended by No. 80, 1967, s. 5

SCH

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
Amended by No. 107, 1978, s. 5

SCH

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, but not including goods to
which item 38A in the First Schedule applies
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
Amended by No. 107, 1978, s. 5

SCH

24 Suntan oils, suntan lotions and suntan creams, but not including
goods to which item 38A in the First Schedule applies
Amended by No. 107, 1978, s. 5

SCH

25 Leg tan creams, leg tan lotions, stockingless creams, liquid
hosiery and similar preparations, but not including goods to
which item 38A in the First Schedule applies
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

SCH

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
Amended by No. 175, 1976, s. 4

SCH

34 Shaving sets containing any goods covered by item 31, 32 or 33
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 setsand 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
Amended by No. 175, 1976, s. 4

SCH

38 Accessories and parts for goods covered by item 36 or 37
Substituted by No. 80, 1967, s. 5; amended by No. 175, 1976, s. 4

SCH

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 applies; or
(g) negatives, positives or reversals of motion pictures
Substituted by No. 80, 1967, s, 5

SCH

40 Lantern slides, screen slides and television slides

Item 41 omitted by No. 80, 1967, s. 5 * * * * * * * *
Amended by No, 175, 1976, s. 4

SCH

42 Photographic materials and products not covered by item 43 in
the First Schedule, 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; inserted by No. 94, 1979 s. 4

SCH

43 Musical boxes and other goods incorporating musical movements
Omitted by No. 71, 1957, s.7; inserted by No. 94, 1979, s. 4

SCH

44 Appliances of a kind used primarily or principally-
(a) for the purpose of reproducing sound (whether in the form
of music or inany other form) from records, tapes or wires;
(b) for the purpose of recording sound (whether in the form
of music or in any other form) on tapes or wires; or
(c) for a purpose or purposes referred to in paragraph (a)
and for a purpose or purposes referred to in paragraph (b),
including, but without limiting the generality of the
foregoing, appliances known as tape recorders, wire recorders,
tape players or record players, but notincluding video tape
recorders or office dictation machines and other appliances of a
kind used primarily and principally for the recording, or the
recording and reproduction, of speech
Omitted by No. 71, 1957, s. 7; inserted by No. 94, 1979, s. 4

SCH

45 Appliances of a kind used primarily or principally-
(a) for the purpose of receiving radio programs; or
(b) for the purpose of receiving television programs,
including, but without limiting the generality of the foregoing,
radio receivers, television receivers and appliances known as
clock radios, but not including radio receivers for use in the
conduct of public commercial telecommunication services by an
authority constituted by or under a law ofthe Commonwealth or of
a State or Territory
Substituted by No. 94, 1979, s. 4

SCH

46 (1) Records for record players
(2) Sound recordings on tapes or wires, being recordings
produced for sale or lease for use for purposes of entertainment
or the provision of background music (3) Protective envelopes,
stands, cabinets and other goods of a kind soldfor use for the
storage of records referred to in sub-item (1), sound recordings
referred to in sub-item (2) or records referred to in sub-item
(1) and sound recordings referred to in sub-item (2)
Substituted by No. 94, 1979, s. 4

SCH

47 Appliances of a kind used primarily or principally for any 2 or
more purposes specified in paragraphs (a) and (b) of item 44 and
paragraphs (a) and (b)of item 45
Substituted by No. 94, 1979, s. 4

SCH

48 Appliances or other goods of a kind used as components of or
auxiliaries to- (a) appliances of any of the kinds to which
item 44, 45 or 47 applies; or (b) systems of a kind used
primarily or principally for any purpose, or for any 2 or more
purposes, specified in paragraphs (a) and (b) of item 44 and
paragraphs (a) and (b) of item 45,
including, but without limiting the generality of the
foregoing, goods known as tape decks, radio tuner-amplifiers,
radio tuners, pre-amplifiers, equalisers, power amplifiers,
demodulators, turntables, tone-arms, cartridges, styli,
microphones, speakers or headphones
Substituted by No. 94, 1979, s. 4

SCH

49 Goods that include or contain any component or components which,
either aloneor in conjunction with other goods, enables or
enable the goods to be used for any purpose, or for any 2 or
more purposes, specified in paragraphs (a) and (b) of item 44
and paragraphs (a) and (b) of item 45, but not including radio
transceivers or appliances of any kinds to which item 44, 45 or
47 applies
Omitted by No. 45, 1954, s. 5; inserted by No. 94, 1979, s. 4

SCH

50 Accessories and parts (but not including batteries, cathode ray
tubes, recording tapes or recording wires) for goodsto which
item 43, 44, 45, 46, 47, 48 or 49 applied

Item 51 omitted by No. 45, 1954, s. 5; item 52 omitted by No. 94, 1979, s. 4 * * * * * * * *

Omitted by No. 45, 1954, s. 5; inserted by No. 65, 1960, s. 6

SCH

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 platedissipation under Class "C"
Telegraphy continuous carrier wave conditions exceeds 25 watts

Items 54 to 59 omitted by No. 45, 1954, s. 5 * * * * * * * *<

SCH

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 ommitted by No. 17, 1973, s. 4; item 62A omitted by No. 1, 1961, s. 3

SCH

63 Containers for goods covered by an item in this Schedule*13*
------------------------------------------------------------------------------ --

--------

Added by No. 76, 1940, s. 9; repealed by No. 53, 1953, s. 5; added by No. 45,
1954, s. 6

*13* Second Sch. Item 63-See sub-section 6B (2).

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1935 - SCHEDULE 3

SCH

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; No. 80, 1967, s. 6; No. 175, 1976, s. 4; No. 157, 1979, s. 4

SCH

1 Goods (not being goods covered by an item in the Second Schedule
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, but not including goods covered by sub-item (2) of
item 90B, or sub-item (1) of item 152, in the First Schedule;
(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
Amended by No. 175, 1976, s, 4

SCH

2 Parts, fittings and accessories for goods covered by item 1
3 Containers for goods covered by this Schedule*14*
------------------------------------------------------------------------------ --
--------

*14* Third Sch. Item 3-See sub-section 6B (2).

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1935 - SCHEDULE 4

SCH

FOURTH SCHEDULE
Section 6B
------------------------------------------------------------------------------ --

Item No. Specification of Goods
------------------------------------------------------------------------------ --
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; added by No. 24, 1975, s. 3; amended
by No. 175, 1976, s. 4

SCH

1 Motor vehicles of a kind ordinarily used for commercial
purposes, including prime movers and semi-trailers for
attachment to prime movers, but not including- (a) motor
cycles, auto cycles or motor scooters; (b) tractors;
(c) motor vehicles covered by an item in the Fifth Schedule;
or (d) motor vehicles to which, in the absence, sub-item (1)
of item 13 in the First Schedule would apply
------------------------------------------------------------------------------ --

--------

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1935 - SCHEDULE 5

SCH

FIFTH SCHEDULE
Section 6B
------------------------------------------------------------------------------ --

Item No. Specification of Goods
------------------------------------------------------------------------------ --
Added by No. 42, 1951, s. 5; repealed by No. 44, 1952, s. 5; added by No. 5,
1956, s. 5

SCH

1 Motor cars designed primarily and principally for the transport
of persons, including sedans, coupes, tourers, roadsters, racing
cars, taxicabs, stationwaggons, 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

SCH

2 Motor vehicles that are so constructed as to be capable of being
readilyconverted (whether with or without the addition of seats
or other fittings) into sedans, station waggons, estate cars or
vehicles similar in design tostation waggons or estate cars
------------------------------------------------------------------------------ --
--------


Sixth Schedule repealed by No. 44, 1952, s. 5
* * * * * * * *