Commonwealth Numbered Acts

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992 No. 119, 1992 - SECT 3

3.(1) Terms that are used in this Act have the same meanings as in the
Assessment Act, unless the contrary intention appears.

(2) In this Act, unless the contrary intention appears:

"agriculture" includes:

   (a)  viticulture, horticulture, pasturage, apiculture, poultry farming and
        dairy farming;

   (b)  other operations connected with the cultivation of the soil, the
        gathering in of crops and the rearing of livestock;

"always-exempt person" means a person whose use of goods of whatever kind is
always covered by an exemption Item, regardless of the way in which the goods
are used by the person;

"Assessment Act" means the Sales Tax Assessment Act 1992;

"author/secretary equipment", in relation to the exemption user, means goods
that are for use by the exemption user mainly in carrying out one or more of
the following activities:

   (a)  an activity in relation to text or images, where the person actually
        carrying out the activity is the author (or one of the authors) of the
        text or images;

   (b)  an activity in relation to text or images, where the person actually
        carrying out the activity is performing the functions of a secretary,
        or functions that are analogous to the functions of a secretary;

   (c)  an activity in relation to text or images, where the person actually
        carrying out the activity is performing the functions of a journalist
        (other than the functions of a sub-editor in relation to someone
        else's work);

"biscuit goods" means goods that are, or consist principally of, biscuits,
cookies, crackers, pretzels, cones or wafers, but does not include:

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

   (b)  rusks for infants or invalids, or goods consisting principally of
        those rusks;

   (c)  crispbread or goods consisting principally of crispbread;

"Chapter" means a Chapter in Schedule 1;

"confectionery" includes:

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

   (b)  popcorn;

   (c)  confectionery novelties;

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

   (e)  crystallised fruit, glace fruit and drained fruit;

   (f)  crystallised ginger and preserved ginger;

   (g)  edible cake decorations; but does not include candied peel;

"controlled", in relation to premises, includes owned or leased;

"exemption goods", in relation to an exemption Item, means the goods for which
the benefit of the exemption is being sought;

"exemption Item" means an Item or subitem in Schedule 1;

"exemption user", in relation to an exemption Item, means the person whose use
of the exemption goods is relevant in deciding whether the exemption Item
applies;

"general-purpose road vehicle" means a road vehicle of a kind ordinarily used
for the transport of persons or the transport or delivery of goods or other
property;

"group company" has the meaning given by section 3A;

"ice-cream goods" means the following goods, or any similar goods:

   (a)  ice-cream, ice-cream cakes, ice-creams and ice-cream substitutes;

   (b)  frozen confectionery (other than frozen yoghurt);

   (c)  flavoured iceblocks (whether or not marketed in a frozen state);

"livestock" means:

   (a)  animals that are being reared or maintained for producing food,
        fibres, skins, fur, feathers or similar products, or for use in
        farming land; or

   (b)  breeding stock for animals covered by paragraph (a); or

   (c)  horses; but does not include:

   (d)  fish, crustaceans or molluscs;

   (e)  animals that are kept, or are to be kept, as domestic pets;

"mainly" means to the extent of more than 50%;

"mining" includes mining petroleum or natural gas;

"non-profit body" means a society, institution, organisation or other body
that is not carried on for the profit of individuals;

"on-site", in relation to constructing or repairing property, means
constructing or repairing the property at the place where it is to be used
after being constructed or repaired;

"parts", in relation to road vehicles, includes:

   (a)  bodies for those road vehicles (including insulated bodies, tank-
        bodies, and other bodies designed for the transport or delivery of
        goods or other property of particular kinds);

   (b)  underbody hoists, and other equipment or apparatus of a kind
        ordinarily fitted to road vehicles for use in connection with the
        transport or delivery of goods or other property by those road
        vehicles;

"principally" includes exclusively;

"qualifying goods", in relation to a person ("the exemption user"), means any
of the following:

   (a)  goods that the exemption user has manufactured;

   (aa) wholesaler's-materials goods in relation to the exemption user;

   (ab) materials to be supplied by the exemption user, or by someone else at
        the request of the exemption user, wholly or partly out of which
        wholesaler's-materials goods in relation to the exemption user are to
        be manufactured;

   (ac) goods covered by exemption Item 55, if:

        (i)    the goods are manufactured by a company that is a group company
               in relation to the exemption user; and

        (ii)   the goods are likely, at the time of delivery by the group
               company, to be sold mainly by wholesale sale, or indirect
               marketing sale, by the exemption user;

   (b)  goods derived directly from either of the following activities that
        the exemption user carries out in Australia (whether or not the goods
        have been manufactured):

        (i)    a primary production activity (as defined by exemption Item 2);

        (ii)   mining or prospecting operations (as defined by exemption Item
               1);

   (c)  goods to which the exemption user has applied, is applying or will
        apply a process or treatment as described in paragraph (a), (b) or (c)
        of the
definition of "manufacture-related activity" in exemption Item 18;

   (d)  goods that are used or for use by the exemption user in such a way
        that they are covered by exemption Item 1, 2, 18, 23, 28, 29, 30, 33,
        34, 35 or 38;

"savoury snacks" means:

   (a)  the following goods, if they are marketed principally as food for
        human consumption without requiring processing or treatment:

        (i)    potato crisps, sticks or straws, corn crisps or chips, bacon or
               pork crackling or prawn chips;

        (ii)   seeds or nuts that have been shelled or that have been
               processed or treated by salting, spicing, smoking or roasting,
               or in any other way;

        (iii)  goods similar to those covered by subparagraph (i) or (ii),
               whether or not they consist wholly or partly of any vegetable,
               cereal, herb, fruit, meat, seafood or dairy product or extract
               and whether or not artificially flavoured;

   (b)  goods consisting principally of goods covered by paragraph (a); but
        does not include:

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

   (d)  seeds or nuts that:

        (i)    have not been processed or treated by salting, spicing, smoking
               or roasting, or in any other similar way; and

        (ii)   are of a kind ordinarily used as ingredients of food for human
               consumption or as goods to be mixed with or added to food for
               human consumption;

"ship" means any vessel designed for use in navigation by water;

"wholesaler's-materials goods", in relation to a person ("the exemption
user"), means goods where:

   (a)  the goods are manufactured for the exemption user by another person in
        the course of a business; and

   (b)  the manufacture is wholly or partly out of materials (including
        exposed photographic film or cinematograph film that is to be
        processed or treated so as to produce a negative, transparency or film
        strip) supplied by the exemption user or by another person at the
        request of the exemption user; and

   (c)  the materials were not supplied to the exemption user or other person
        by the manufacturer or an associate of the manufacturer; and

   (d)  the goods, together with all others manufactured as mentioned in
        paragraph (a) wholly or partly out of the materials, are likely, at
        the time of delivery by the manufacturer, to be sold mainly by
        wholesale sale, or indirect marketing sale, by the exemption user.