Commonwealth Numbered Acts

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992 No. 119, 1992 - SECT 12

12.(1) Property covered by this section is generally-excluded property for the
purpose of Chapter 1.

(2) The following property is generally-excluded property:

   (a)  motor vehicles covered by Item 1 in Schedule 5 (other than vehicles
        known as four-wheel drive vehicles);

   (b)  property for use mainly in connection with
        domestic or staff amenities;

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

   (d)  property that forms or is to form part of the infrastructure of a
        telecommunications network.

(3) Property is also generally-excluded property if:

   (a)  it is for use mainly for or in connection with the preparation or
        preservation of food or drink for human consumption, if the
        preparation or preservation takes place in:

        (i)    a retail or catering establishment; or

        (ii)   premises that are occupied in connection with a retail or
               catering establishment; and

   (b)  the property is not for use by an eligible manufacturer mainly for or
        in connection with the manufacture for sale of savoury snacks,
        confectionery, bread, cakes or pastry.

(4) In this section:

"domestic or staff amenities" means any of the following:

   (a)  residential accommodation;

   (b)  recreational or similar facilities;

   (c)  facilities for the provision of meals;

   (d)  washrooms, toilets or similar facilities;

   (e)  retail shops or similar facilities;

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

"eligible manufacturer" means a confectioner, baker, pastry-cook or a person
who carries on a business of manufacturing savoury snacks;

"pastry" does not include pizzas or similar goods;

"retail or catering establishment" means a hotel, boarding house, catering
establishment (including an establishment that prepares meals to be consumed
on aircraft), kitchen, restaurant, retail shop, retail outlet (including a
vehicle) or any similar establishment or outlet.