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SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992 No. 119, 1992 - SCHEDULE 1
SCHEDULE 1
EXEMPTION ITEMS
TABLE OF CONTENTS
Chapter 1: Goods for use in business or industry
Sub-Chapter 1.1: Mining and primary production
1. Mining activities (R)
2. Primary production activities (R)
3. Vehicles etc. for use in agricultural industry
4. Heavy motor vehicles etc. for transporting livestock in
remote areas
5. Tanks for bulk milk tankers
6. Fencing, dam-building etc. equipment for use in agricultural
industry
7. Agricultural fencing, gates etc.
8. Machinery etc. for constructing drains or ditches in
agricultural industry
9. Wool packs
10. Dairying equipment
11. Equipment for distributing milk or cream
12. Bulk grain handling equipment
13. Equipment for handling or treating fruit
14. Equipment for grading, sorting or cleansing vegetables
15. Refrigerators etc. for use by egg marketing body
16. Refrigerators etc. for use by fish marketing body or
co-operative
17. Cranes and winches for hauling log timber
Sub-Chapter 1.2: Manufacturing and industrial etc.
18. Manufacture-related activities (R)
19. Raw materials for manufacturing goods (R)
20. Industrial safety equipment
21. Industrial time-recording apparatus etc.
22. Pest killers
23. Activities relating to printing (R)
24. Printing plates etc.
25. Cinematograph film for business use
26. Cinematograph cameras etc. for business use
Sub-Chapter 1.3: Containers, transport, storage etc.
27. Containers for assessable goods
28. Storage, transport etc. (R)
29. Transport by rail, pipeline etc. (R)
30. Handling etc. ship's cargo or international air cargo
31. Pallets
32. Cylinders for marketing or delivering gases
Sub-Chapter 1.4: Research and development, design etc.
33. Research and development by manufacturer etc. (R)
34. Research and development by approved R&D body
35. Engineering, technical design etc. (R)
Sub-Chapter 1.5: Miscellaneous
36. Subcontractors
37. Earth-moving contractors
38. Mixed activities (R)
Chapter 2: Building materials
39. Materials for repair or construction of buildings etc.
40. Stone, gravel etc.
41. Concrete, cement etc.
42. Timber
43. Electrical fittings etc.
44. Paints, putties, wallpaper etc.
45. Wire netting and barbed wire
46. Concrete fencing posts
47. Bitumen etc.
48. Welding rods, solder etc.
49. Metal materials
Chapter 3: Irrigation, water supply etc.
50. Piping, tubing etc. for irrigation, water supply etc.
51. Pumping equipment for water supply etc.
52. Water boring equipment etc.
53. Water tanks and stands
54. Preparations and equipment to reduce water evaporation
Chapter 4: Fuel, power etc.
55. Kerosene, petrol and other fuels
56. Hydraulic power and electric current
57. Coal, charcoal, firewood etc.
58. Goods for generating or storing gas or electricity in
residential premises
Chapter 5: Transport
59. Ships
60. Shipping containers
61. Aircraft
62. Public railways
63. Passenger buses
64. Public transport authorities
Chapter 6: Primary products
65. Primary products
66. Unprocessed precious stones
67. Unprocessed metals
Chapter 7: Food and drink for human consumption
68. Food for human consumption
69. Tea, coffee, cocoa etc.
70. Milk products
71. Soy milk
72. Cooking oil etc.
73. Meat extracts
74. Emergency rations for lifeboats
Chapter 8: Clothing and footwear for human wear
75. Clothes
76. Fasteners for clothing and footwear
77. Footwear, materials for repairing footwear etc.
Chapter 9: Human health and hygiene
78. Drugs and medicines
79. Rectified spirits for making medicines
80. Medical and surgical goods
81. Surgical instruments and appliances
82. X-ray apparatus
83. Gases for medical use
84. Dental instruments and appliances
85. Spectacles etc.
86. Wigs etc. for medical purposes
87. Bath seats for disabled or elderly persons
88. Cotton wool, bandages, first-aid kits etc.
89. Toothbrushes etc.
90. Contraceptives
91. Sunscreen preparations
92. Sanitary pads, baby nappies etc.
93. Goods for disabled persons
94. Wheelchairs etc. for disabled persons
95. Videotex systems for deaf persons
96. Motor vehicles for disabled veterans
97. Motor vehicles for eligible disabled persons
98. Goods for modifying motor vehicle for disabled person
99. Ambulances, life saving etc. equipment
Chapter 10: Books, printed matter, paper etc.
100. Books, magazines etc.
101. Newspapers
102. Manuscripts
103. Tourist pamphlets etc.
104. Printed matter for use by agricultural society
105. Imported trade catalogues
106. Printed matter of insubstantial value
107. Postage stamps
108. Goods made from recycled paper
Chapter 11: Scientific and educational goods
109. Non-profit university or school
110. School or university promotion bodies
111. School or university sport promotion bodies
112. Anthropological specimens
113. Imported exchange publications etc.
114. Imported printed matter
Chapter 12: Works of art, collectors pieces, antiques etc.
115. Works of art
116. Museum exhibits etc.
117. Imported paintings, sculptures etc.
118. Imported collectors pieces
119. Imported antiques
Chapter 13: Monuments, memorials, trophies etc.
120. Defence service honour boards
121. Public monuments
122. Imported trophies, medallions, prizes etc.
123. Tombstones, memorial boards etc.
124. Miniatures of awards etc.
Chapter 14: Goods for use by governments, hospitals etc.
Sub-Chapter 14.1: Australian governments and government resentatives
125. Governor-General and State Governors
126. Commonwealth and States etc.
127. Local government bodies etc.
128. State libraries, museums and art galleries
129. Grain storage authorities
130. Goods for use by particular bodies
Sub-Chapter 14.2: Foreign governments and government representatives
131. Foreign governments
132. Trade Commissioners
133. Foreign tourist promotion agencies
134. United Kingdom armed forces
135. United States Forces
136. Canadian armed forces
137. New Zealand armed forces
138. Singapore forces
139. Papua New Guinea Visiting Force
Sub-Chapter 14.3: Miscellaneous bodies
140. Public hospitals and benevolent institutions
141. Charitable fund-raising bodies
142. Medical research bodies
143. Accident prevention bodies
144. Infant-welfare bodies
145. Imported goods donated or bequeathed to scientific, literary
etc. bodies
146. Armed forces support bodies
147. Public zoos
Chapter 15: Miscellaneous
148. Wedding rings
149. Prams, bassinets etc.
150. Cloth on the roll
151. Yarns and threads for knitting, sewing etc.
152. Leather
153. Raffia
154. Sewing twine
155. Goods for religious use
156. Coffins etc.
157. Wreaths etc.
158. Plants, trees, seeds etc. for horticultural purposes
159. Fertilisers etc.
160. Tobacco, cigarettes and cigars
161. Poultry food
162. Food for non-domestic birds
163. Food for guide dogs or animals in shelters etc.
164. Imported horses
165. Horseshoes and horseshoe nails
166. Veterinary instruments, appliances and materials
167. Tallow
168. Scoured wool etc.
169. Wireless transceivers for use with Flying Doctor Service
170. Satellite receiving equipment
171. Solar energy equipment
172. LPG etc. conversion equipment
173. Fire fighting and prevention equipment
174. Water
175. Ice
176. Gases
177. Acetylene, liquid oxygen etc.
178. Ammonia
179. Toluol
180. Explosives
181. Currency
182. Bullion
183. Gold etc. imported for approved mint
184. Goods produced in New Zealand, Fiji etc.
185. Goods imported for repair, processing etc.
186. Goods imported or purchased by overseas travellers
187. Imported goods of negligible value
188. Inherited goods
189. Ship's stores and aircraft's stores
190. Airport shop goods
191. National flags etc.
Chapter 1: Goods for use in business or industry
Sub-Chapter 1.1: Mining and primary production (Division 2 of Part 3 of this
Act has general rules that affect this Chapter.) Item 1: (Mining activities)
(R) (1) Goods for use by a person ("the exemption user") mainly in carrying
out one or more of the following activities:
(a) mining or prospecting operations in the course of a business of
carrying out mining or prospecting operations;
(b) restoring or rehabilitating a site on which the exemption user has
carried out operations covered by paragraph (a):
(i) to a reasonable approximation of its condition before any
mining or prospecting operations were carried out at the site;
or
(ii) to a lesser condition;
(c) an activity that is ancillary (as defined by section 10) to one or
more activities covered by paragraph (a) or (b);
(d) an activity that is ancillary (as defined by section 10) to one or
more activities covered by paragraph (c).
(2) Eligible raw materials and parts (as defined by section 11) in relation to
activities covered by subitem (1).
(3) This Item does not cover:
(a) generally-excluded property (as defined by section 12);
(b) a general-purpose road vehicle, unless it is for use exclusively:
(i) within premises controlled by the exemption user and used by
the exemption user mainly in carrying out one or more
activities covered by subitem (1); or
(ii) in going between adjacent premises covered by subparagraph (i);
or
(iii) for a combination of both; and is not for use, to any extent,
in any part of premises described in subparagraph (i) that is
used, or for use, mainly in connection with a township,
accommodation complex or similar place;
(c) goods for use mainly in connection with administrative activities
(other than activities covered by paragraph (1)(c) or (d)). (See also
section 13, which sometimes denies exemption if the exemption goods
are for use in connection with property covered by subitem (3).)
(4) In this Item, "mining or prospecting operations" means:
(a) mining operations;
(b) quarrying operations;
(c) exploring or prospecting for deposits that are to be recovered by
mining or quarrying operations. Item 2: (Primary production
activities) (R)
(1) Goods for use by a person ("the exemption user") mainly in carrying out
one or more of the following activities in the course of a primary production
business:
(a) a primary production activity;
(b) an activity that is ancillary (as defined by section 10) to one or
more activities covered by paragraph (a);
(c) an activity that is ancillary (as defined by section 10) to one or
more activities covered by paragraph (b).
(2) Eligible raw materials and parts (as defined by section 11) in relation to
activities covered by subitem (1).
(3) This Item does not cover:
(a) generally-excluded property (as defined by section 12);
(b) a general-purpose road vehicle, unless it is for use exclusively:
(i) within premises controlled by the exemption user and used by
the exemption user mainly in carrying out one or more
activities covered by subitem (1); or
(ii) in going between adjacent premises covered by subparagraph (i);
or
(iii) for a combination of both;
(c) goods for use mainly in connection with administrative activities
(other than activities covered by paragraph (1)(b) or (c)). (See also
section 13, which sometimes denies exemption if the exemption goods
are for use in connection with property covered by subitem (3).)
(4) In this Item:
"primary production activity" means agriculture, forestry, fishing (including
fish farming) or pearling;
"primary production business" means a business of carrying on primary
production activities. Item 3: (Vehicles etc. for use in agricultural
industry) The following goods for use by a person mainly in carrying out
activities in agricultural industry:
(a) motor vehicles known as four wheel drive vehicles, with body type of
jeep, platform, pick-up or utility;
(b) motor cycles that:
(i) have a heavy duty rear carrier; and
(ii) have a front mudguard position that allows high clearance; and
(iii) have no passenger footrests and no seat strap;
(c) trailers and similar vehicles, but not including motor vehicles or
semi-trailers;
(d) livestock carriers designed for use with vehicles. (Parts, accessories
and attachments) Item 4: (Heavy motor vehicles etc. for transporting
livestock in remote areas)
(1) The following goods for use by a person exclusively in a remote area, if
that use is mainly for transporting livestock:
(a) motor vehicles (other than articulated motor vehicles or prime movers
for articulated motor vehicles) with:
(i) a net power rating of at least 74.57kW; and
(ii) a gross vehicle weight rating of at least 9.071 tonnes;
(b) prime movers with:
(i) a net power rating of at least 74.57kW; and
(ii) a gross combination weight rating of at least 13.607 tonnes;
(c) trailers;
(d) stock crates, or livestock carriers, designed for use with vehicles.
(2) Chassis for use by a person exclusively in the construction of goods
covered by paragraph (1)(a).
(3) In this Item:
"articulated motor vehicle" means a motor vehicle that consists of a prime
mover and a trailer, where part of the trailer is superimposed on the prime
mover;
"rating" means the rating specified by the manufacturer;
"remote area" means the prescribed area that is defined in section 79A of the
Income Tax Assessment Act 1936;
"trailer" means an unpowered vehicle that is designed to be towed by a motor
vehicle. Item 5: (Tanks for bulk milk tankers)
(1) Tanks for a bulk milk tanker if the tanks are for use by a person
exclusively for collecting milk from farms. (Parts, accessories and
attachments)
(2) Pumping equipment and other fittings for use by a person exclusively with
a tank covered by subitem (1). (Parts, accessories and attachments) Item 6:
(Fencing, dam-building etc. equipment for use in agricultural industry) The
following goods for use by a person mainly in carrying out activities in
agricultural industry:
(a) fencing tools;
(b) road ploughs and road scarifiers;
(c) earthmoving scoops;
(d) soil packers and soil pulverisers. (Parts, accessories and
attachments) Item 7: (Agricultural fencing, gates etc.) The following
goods of a kind ordinarily used in agricultural industry:
(a) field wire fencing and gates;
(b) fencing droppers and posts for wire fencing. (Parts, accessories and
attachments) Item 8: (Machinery etc. for constructing drains or
ditches in agricultural industry) Machinery, implements or apparatus
for use by a person mainly in constructing drains or ditches in
agricultural industry. (Parts, accessories, attachments and fittings)
Item 9: (Wool packs) Wool packs. Item 10: (Dairying equipment)
(1) The following dairying goods:
(a) cream and milk bottles, and wads, caps and stoppers for those bottles;
(b) cream cans, milk cans, and dairy utensils (but not including buckets
of a kind ordinarily used for other than dairying purposes). (Parts,
accessories and attachments)
(2) Equipment and materials for use by a person mainly in testing,
pasteurising or cooling milk or cream in the dairying industry. (Parts,
accessories and attachments) Item 11: (Equipment for distributing milk or
cream)
(1) Machinery, implements or apparatus for use by a person mainly in
distributing milk or cream in the dairying industry. (Parts, accessories and
attachments)
(2) This Item does not cover general-purpose road vehicles or parts for those
vehicles. Item 12: (Bulk grain handling equipment) Machinery, implements or
apparatus (other than general-purpose road vehicles or parts for those
vehicles) for use by a person mainly for handling grain in bulk. (Parts,
accessories and attachments) Item 13: (Equipment for handling or treating
fruit)
(1) The following machinery, implements or apparatus for use by a person
mainly in handling or treating fruit:
(a) cranes for use in connection with the dipping of fruit;
(b) fruit grading rings;
(c) fruit grading, sorting and cleansing machines. (Parts, accessories and
attachments)
(2) Machinery, implements or apparatus, and refrigerating agents, for use by a
person mainly for regulating atmospheric conditions for the purpose of
preserving, ripening or storing fruit in the fruit-growing industry. (Parts,
accessories and attachments) Item 14: (Equipment for grading, sorting or
cleansing vegetables) Vegetable grading, sorting and cleansing machines.
(Parts, accessories and attachments) Item 15: (Refrigerators etc. for use by
egg marketing body)
(1) Refrigeration equipment and refrigerating agents for use by an egg
marketing body mainly for preserving eggs. (Parts, accessories and
attachments)
(2) In this Item, "egg marketing body" means:
(a) an authority established under Commonwealth, State or Territory law
for the purpose of marketing eggs;
(b) a person who grades and stores eggs on behalf of an authority covered
by paragraph (a). Item 16: (Refrigerators etc. for use by fish
marketing body or co-operative)
(1) Refrigeration equipment and refrigerating agents for use by an authority
established under a State Act relating to fish marketing, if the use is mainly
for preserving fish or other marine animals. (Parts, accessories and
attachments)
(2) Refrigeration equipment and refrigerating agents for use by a co-operative
company or society, if the use is mainly for preserving fish or other marine
animals that have been produced, and supplied to the company or society, by
members of the company or society who are engaged in the fishing industry.
(Parts, accessories and attachments) Item 17: (Cranes and winches for hauling
log timber) Cranes and winches for use by a person mainly for hauling log
timber in the timber-getting industry. The cranes and winches must be for
attachment to motor vehicles. (Parts, accessories and attachments)
Sub-Chapter 1.2: Manufacturing and industrial etc. Item 18:
(Manufacture-related activities) (R)
(1) Goods for use by a person ("the exemption user") mainly in carrying out
one or more of the following activities:
(a) a manufacture-related activity carried out by the exemption user in
the course of a business;
(b) an activity that is ancillary (as defined by section 10) to one or
more activities covered by paragraph (a);
(c) an activity that is ancillary (as defined by section 10) to one or
more activities covered by paragraph (b).
(2) Eligible raw materials and parts (as defined by section 11) in relation to
activities covered by subitem (1).
(3) This Item does not cover:
(a) generally-excluded property (as defined by section 12);
(b) a general-purpose road vehicle, unless it is for use exclusively:
(i) within premises controlled by the exemption user and used by
the exemption user mainly in carrying out one or more
activities covered by subitem (1); or
(ii) in going between adjacent premises covered by subparagraph (i);
or
(iii) for a combination of both; and is not for use, to any extent,
in any part of premises described in subparagraph (i) that is
used, or for use, mainly in connection with a township,
accommodation complex or similar place;
(c) vending machines, and other appliances of a kind ordinarily used for
the sale of goods;
(d) property for use mainly in producing electric current, gases, steam,
compressed air or hydraulic power, except where the production is for
purposes of:
(i) sale by the producer; or
(ii) use by the producer mainly in carrying out one or more
activities covered by subitem (1);
(e) property for use mainly in duplicating computer programs, if the
duplication produces tax-advantaged computer programs;
(f) author/secretary equipment that is for use mainly in connection with
the manufacture of printed matter by any person. The exclusions in
this subitem do not apply to goods covered by paragraph (i) of the
definition of "manufacture-related activity" in subitem (5). (See also
section 13, which sometimes denies exemption if the exemption goods
are for use in connection with property covered by subitem (3).)
(4) The usual requirement that the exemption user must intend to use the
exemption goods during the whole of the statutory period does not apply if all
the following conditions are met in respect of the exemption goods:
(a) the exemption goods are for use by the exemption user mainly in
applying a process or treatment to or in relation to goods ("the
manufactured goods") that have been manufactured, or are to be
manufactured;
(b) the process or treatment is covered by paragraph (a), (b) or (c) of
the definition of "manufacture-related activity" in subitem (5);
(c) the exemption user intends to sell the exemption goods together with
some of the manufactured goods;
(d) either:
(i) the manufactured goods are always-exempt goods; or
(ii) the exemption goods are to be sold to a registered person who
quotes for the purchase of the manufactured goods and gives
evidence before the time of purchase (in a form approved by the
Commissioner) that the registered person does not intend to
resell the exemption goods to any person to whom any of the
manufactured goods are to be resold.
(5) In this Item:
"goods/equipment" means goods, or machinery, implements or apparatus;
"manufacture-related activity" means:
(a) applying a process or treatment to goods that are to be used as raw
materials for other goods to be manufactured by the exemption user or
anyone else; (For example, purifying chemicals that are to be used in
manufacturing cosmetics)
(b) applying a process or treatment to goods so that the goods, or an
essential element of the goods, become an integral part of other goods
that are being manufactured by the exemption user or anyone else; (For
example, applying a moulding process to plastic in order to make
plastic door knobs)
(c) applying a process or treatment to goods for the purpose of bringing
them into, or keeping them in, the form or condition in which they are
to be marketed or used by a person:
(i) who is the manufacturer of the goods; or
(ii) in relation to whom the goods are wholesaler's-materials goods;
whether or not the person is the exemption user; (For example,
applying a coating of grease to manufactured hand tools to
prevent corrosion)
(d) packaging or labelling goods that are:
(i) manufactured by the exemption user; or
(ii) wholesaler's-materials goods in relation to the exemption user;
or labelling receptacles for such goods, except if the
packaging or labelling is carried out mainly for purposes
connected with the delivery of the goods;
(e) testing or checking the quality or specifications of goods that:
(i) have been manufactured by the exemption user; or
(ia) are wholesaler's-materials goods in relation to the exemption user; or
(ii) have been, or are to be, processed or treated by the exemption
user as described in paragraph (a), (b) or (c);
(f) disposing of waste substances that result from a
manufacture-related activity carried out by the exemption user; (For
example, disposing of sawdust resulting from furniture manufacturing)
(g) cleaning, sterilising or repairing receptacles that the exemption user
uses mainly in:
(i) the storage or marketing of goods that have been manufactured
by the exemption user, or that the exemption user processes or
treats as described in paragraph (a), (b) or (c); or
(ia) the storage or marketing of goods that are wholesaler's-materials goods
in relation to the exemption user; or
(ii) the storage of goods/equipment that is used or for use by the
exemption user mainly in carrying out one or more
manufacture-related activities;
(h) operating, applying, cleaning, sterilising, repairing or maintaining
machinery, implements or apparatus that is used by the exemption user
mainly in carrying out one or more manufacture-related activities;
(ha) supplying materials, wholly or partly out of which
wholesaler's-materials goods in relation to the exemption user are to
be manufactured;
(i) carrying out scientific research in relation to manufacture-
related activities of the exemption user;
(j) processing or treating:
(i) goods/equipment that is for use by the exemption user mainly in
carrying out one or more activities covered by any of
paragraphs (a) to (i); or
(ii) goods covered by subitem (2); (For example, applying a
purifying process to acid that is to be used as a consumable in
an etching process)
"packaging", in relation to goods, includes placing the goods in a receptacle
of any kind. Item 19: (Raw materials for manufacturing goods) (R)
(1) Goods for use by a person exclusively as raw materials for goods to be
manufactured by the person in Australia in the course of any business carried
on by the person.
(2) This Item does not cover materials or mixes for use in manufacturing any
of the following:
(a) thick-shakes or similar goods;
(b) biscuit goods;
(c) ice-cream goods; in premises or vehicles in which the business of
manufacturing those goods is carried on mainly for the purpose of
retail sale directly from those premises or vehicles. Item 20:
(Industrial safety equipment) Equipment of a kind ordinarily used in
the course of industrial operations to protect persons engaged in
those operations, including masks, respirators, shields, goggles,
visors, helmets, belts and machine guards. (Parts) Item 21:
(Industrial time-recording apparatus etc.) Time-recording apparatus,
and clock systems, of a kind ordinarily used for business or
industrial purposes, but not including goods covered by Item 6 or 7 in
Schedule 5. (Parts) Item 22: (Pest killers) Preparations, materials
and appliances for use by a person exclusively in destroying insect
pests or other invertebrate pests in the course of business or
industrial operations. (Parts) Item 23: (Activities relating to
printing) (R)
(1) Goods for use by a person ("the exemption user") mainly in carrying out
one or more of the following activities:
(a) editing or formatting text or images mainly for the purpose of
bringing them into the final form necessary to:
(i) make a bromide, printing plate or similar thing; or
(ii) allow the generation of electronic instructions for a printing
machine; where the bromide, printing plate, similar thing or
instructions are to be used by any person in manufacturing
printed matter;
(b) recording advertisements that are to be included in a newspaper,
periodical or magazine manufactured by the exemption user or that is
wholesaler's-materials goods in relation to the exemption user;
(c) preparing text or images for inclusion in technical manuals or other
documentation that is for use by the exemption user mainly in
connection with carrying out an activity of the exemption user that is
covered by exemption Item 1, 2, 18, 28, 29, 30, 33, 34, 35 or 38;
(d) an activity that is ancillary (as defined by section 10) to one or
more activities covered by paragraph (a), (b) or (c);
(e) an activity that is ancillary (as defined by section 10) to one or
more activities covered by paragraph (d).
(2) Eligible raw materials and parts (as defined by section 11) in relation to
activities covered by subitem (1).
(3) This Item does not cover:
(a) generally-excluded property (as defined by section 12);
(b) a general-purpose road vehicle, unless it is for use exclusively:
(i) within premises controlled by the exemption user and used by
the exemption user mainly in carrying out one or more
activities covered by subitem (1); or
(ii) in going between adjacent premises covered by subparagraph (i);
or
(iii) for a combination of both;
(c) author/secretary equipment. (See also section 13, which sometimes
denies exemption if the exemption goods are for use in connection with
property covered by subitem (3).) Item 24: (Printing plates etc.)
(1) The following goods for use by a person mainly in, or in connection with,
producing always-exempt goods that are printed matter:
(a) compositions produced by Linotype, Intertype, Monotype, Ludlow, Elrod
and similar machines;
(b) stereotypes, matrices, electrotypes and electrotype moulds;
(c) printers type, printers borders, printers ornaments, printers spacing
materials and printers rules;
(d) blocks;
(e) lithographic plates, lithographic stones, offset plates and letterset
plates;
(f) etched plates, etched sleeves and etched printing cylinders for use in
photogravure, rotogravure and other similar processes of printing;
(g) silk screens for use in printing by the silk screen process.
(2) Photographic negatives and diapositives for use in connection with
producing goods described in paragraph (1)(d), (e), (f) or (g).
(3) Drawings, sketches, cartoons, paintings, pictures, photographs, printed
matter, and combinations of any of those goods, for use in connection with
producing:
(a) goods described in paragraph (1)(e) or (g); or
(b) goods covered by subitem (2). Item 25: (Cinematograph film for
business use)
(1) The following goods for use by a person mainly in producing motion picture
films in the course of a business:
(a) unexposed cinematograph film;
(b) cinematograph film that has been exposed but not developed;
(c) negatives, positives and reversals produced on cinematograph film.
(2) This Item does not cover goods that (with or without further processing)
are for use as exhibition copies of motion picture films.
(3) In this Item, "motion picture film" does not include a film that is for
the private, domestic or personal use of the person by whom or for whom the
film is produced. Item 26: (Cinematograph cameras etc. for business use)
(1) The following goods for use by a person mainly in producing motion picture
films in the course of a business:
(a) cinematograph cameras;
(b) apparatus and materials for use by the person mainly in reproducing or
recording sound or editing sound recordings;
(c) apparatus and materials for use by the person mainly in developing,
editing or otherwise processing goods that are covered by
exemption Item 25. (Parts and accessories)
(2) This Item does not cover general-purpose road vehicles or parts for those
vehicles.
Sub-Chapter 1.3: Containers, transport, storage etc. Item 27: (Containers for
assessable goods)
(1) Goods ("the main container") for use by a person ("the exemption user") as
a container exclusively for contents consisting wholly of assessable goods (or
of assessable goods and containers for those assessable goods).
(2) In addition, the exemption user must intend or expect that:
(a) the main container will be used as a container in relation to the
contents at the time of an assessable dealing that consists of:
(i) a sale of the contents; or
(ii) a delivery of the contents that is covered by AD4a; or
(iii) a lease AOU of the contents; and
(b) possession or control of the main container will pass to the person
who is the purchaser, customer or lessee, as the case requires, for
that assessable dealing.
(3) This Item does not cover goods that are for use by the exemption user
5354in marketing:
(a) ice-cream goods, or biscuit goods, that are manufactured in premises
or vehicles in which the exemption user carries on a business of
manufacturing goods of that kind mainly for the purpose of retail sale
directly from those premises or vehicles;
(b) take-away beverages or foodstuffs (whether for consumption on the
premises from which they are sold or elsewhere). Item 28: (Storage,
transport etc.) (R)
(1) Goods for use by a person ("the exemption user") mainly in carrying out
one or more of the following activities:
(a) storing, handling, transporting or dispatching qualifying goods of
the exemption user on premises that are controlled by the exemption
user, except where the storing, handling, transporting or dispatching
is on premises, or parts of premises, used mainly in connection with
the retail sale of goods at those premises to the general public;
(b) an activity that is ancillary (as defined by section 10) to one or
more activities covered by paragraph (a);
(c) an activity that is ancillary (as defined by section 10) to one or
more activities covered by paragraph (b).
(2) Eligible raw materials and parts (as defined by section 11) in relation to
activities covered by subitem (1).
(3) This Item does not cover:
(a) generally-excluded property (as defined by section 12);
(b) a general-purpose road vehicle, unless it is for use exclusively:
(i) within premises that are controlled by the exemption user (not
including so much of those premises as is used, or for use,
mainly in connection with the retail sale of goods at those
premises to the general public); or
(ii) in going between adjacent premises covered by subparagraph (i);
or
(iii) for a combination of both. (See also section 13, which
sometimes denies exemption if the exemption goods are for use
in connection with property covered by subitem (3).) Item 29:
(Transport by rail, pipeline etc.) (R)
(1) Goods for use by a person ("the exemption user") mainly in carrying out
one or more of the following activities:
(a) operating, repairing or maintaining a railway, pipeline or conveyor
that is used or for use by the exemption user mainly for transporting
qualifying goods of the exemption user within or between (or both):
(i) premises that are controlled by the exemption user; or
(ii) premises that are used (by any person or persons) mainly in
carrying out one or more activities covered by subitem (1) of
exemption Item 30;
(b) an activity that is ancillary (as defined by section 10) to one or
more activities covered by paragraph (a);
(c) an activity that is ancillary (as defined by section 10) to one or
more activities covered by paragraph (b).
(2) Eligible raw materials and parts (as defined by section 11) in relation to
activities covered by subitem (1).
(3) This Item does not cover:
(a) generally-excluded property (as defined by section 12);
(b) a general-purpose road vehicle, unless it is for use exclusively:
(i) within premises that are controlled by the exemption user or
are used (by any person or persons) mainly in carrying out one
or more activities covered by subitem (1) of exemption Item 30;
or
(ii) in going between adjacent premises covered by subparagraph (i);
or
(iii) for a combination of both. (See also section 13, which
sometimes denies exemption if the exemption goods are for use
in connection with property covered by subitem (3).) Item 30:
(Handling etc. ship's cargo or international air cargo)
(1) Goods for use by a person ("the exemption user") mainly in carrying out
one or more of the following activities:
(a) storing, handling, transporting, protecting, preserving or
de-contaminating:
(i) qualifying cargo; or
(ii) receptacles that are for repeated use for storing or handling
qualifying cargo;
(b) an activity that is ancillary (as defined by section 10) to one or
more activities covered by paragraph (a);
(c) an activity that is ancillary (as defined by section 10) to one or
more activities covered by paragraph (b).
(2) Eligible raw materials and parts (as defined by section 11) in relation to
activities covered by subitem (1).
(3) This Item does not cover:
(a) generally-excluded property (as defined by section 12);
(b) a general-purpose road vehicle, unless it is for use exclusively:
(i) within premises that are used (by any person or persons) mainly
in carrying out one or more activities covered by subitem (1);
or
(ii) in going between adjacent premises covered by subparagraph (i);
or
(iii) for a combination of both;
(c) goods for use mainly in connection with qualifying cargo that has
been, or is to be, sold by the exemption user (not counting goods that
are qualifying goods of the exemption user). (See also section 13,
which sometimes denies exemption if the exemption goods are for use in
connection with property covered by subitem (3).)
(4) In this Item, "qualifying cargo" means:
(a) ship's cargo, but not including:
(i) the ship's stores, fuel or ballast;
(ii) goods to be used, consumed or sold on the ship;
(iii) passengers' baggage; or
(b) air cargo that is consigned to or from a place outside Australia, but
not including:
(i) the aircraft's stores or fuel;
(ii) goods to be used, consumed or sold on the aircraft;
(iii) passengers' baggage. Item 32: (Cylinders for marketing or
delivering gases)
(1) Cylinders of a kind ordinarily used in marketing gases for industrial,
medical or domestic use, but only if the cylinders are portable cylinders in
which the gases are delivered to consumers. (Parts and accessories)
(2) Goods for use by a person exclusively as materials placed in a cylinder
covered by subitem (1) in order to facilitate its use as a container for
acetylene gas.
Sub-Chapter 1.4: Research and development, design etc. Item 33: (Research and
development by manufacturer etc.) (R)
(1) Goods for use by a person ("the exemption user") mainly in carrying out
one or more of the following activities:
(a) an eligible R&D activity that is carried out mainly for one or more of
the following purposes:
(i) creating new or improved goods that will be, or are likely to
be, qualifying goods of the exemption user;
(ii) creating a new or improved activity that will be, or is likely
to be, carried out by the exemption user and would be covered
by this Item or by exemption Item 1, 2, 18, 23, 28, 29, 30 or
35;
(iii) acquiring new knowledge mainly for either of those purposes;
(b) an activity carried out mainly for a purpose directly related to an
activity covered by paragraph (a);
(c) an activity that is ancillary (as defined by section 10) to one or
more activities covered by paragraph (a) or (b);
(d) an activity that is ancillary (as defined by section 10) to one or
more activities covered by paragraph (c).
(2) Eligible raw materials and parts (as defined by section 11) in relation to
activities covered by subitem (1).
(3) This Item does not cover:
(a) generally-excluded property (as defined by section 12);
(b) a general-purpose road vehicle, unless it is for use exclusively:
(i) within premises controlled by the exemption user and used by
the exemption user mainly in carrying out one or more
activities covered by subitem (1); or
(ii) in going between adjacent premises covered by subparagraph (i);
or
(iii) for a combination of both;
(c) goods for use mainly in the development or duplication of computer
programs that will be, or are likely to be,tax-advantaged computer
programs (not counting programs that will be, or are likely to be,
mainly for use by the exemption user in carrying out an activity
covered by this Item or by exemption Item 1, 2, 18, 23, 28, 29, 30 or
35). (See also section 13, which sometimes denies exemption if the
exemption goods are for use in connection with property covered by
subitem (3).)
(4) In this Item, "eligible R&D activity" means a systematic, investigative or
experimental activity that involves innovation or technical risk, but does not
include:
(a) market research, market testing or market development, or sales
promotion (including consumer surveys);
(b) management studies or efficiency surveys;
(c) feasibility studies. Item 34: (Research and development by approved
R&D body)
(1) Goods for use by an approved R&D body ("the exemption user") mainly in
carrying out one or more of the following activities:
(a) an eligible R&D activity that is carried out mainly for one or more of
the following purposes:
(i) creating new or improved goods that will be, or are likely to
be, manufactured in Australia or to which a process or
treatment will be, or is likely to be, applied in Australia by
anyone as described in paragraph (a), (b) or (c) of the
definition of "manufacture-related activity" in exemption Item
18;
(ii) creating a new or improved activity that will be, or is likely
to be, carried out in Australia by anyone and would be covered
by exemption Item 1, 2, 18, 23, 28, 29, 30 or 35;
(iii) acquiring new knowledge mainly for either of those purposes;
(b) an activity carried out mainly for a purpose directly related to an
activity covered by paragraph (a);
(c) an activity that is ancillary (as defined by section 10) to one or
more activities covered by paragraph (a) or (b);
(d) an activity that is ancillary (as defined by section 10) to one or
more activities covered by paragraph (c).
(2) Eligible raw materials and parts (as defined by section 11) in relation to
activities covered by subitem (1).
(3) This Item does not cover:
(a) generally-excluded property (as defined by section 12);
(b) a general-purpose road vehicle, unless it is for use exclusively:
(i) within premises controlled by the exemption user and used by
the exemption user mainly in carrying out one or more
activities covered by subitem (1); or
(ii) in going between adjacent premises covered by subparagraph (i);
or
(iii) for a combination of both;
(c) goods for use mainly in the development or duplication of computer
programs that will be, or are likely to be, tax-advantaged computer
programs (not counting programs that will be, or are likely to be,
mainly for use by the exemption user in carrying out an activity
covered by exemption Item 1, 2, 18, 23, 28, 29, 30 or 35). (See also
section 13, which sometimes denies exemption if the exemption goods
are for use in connection with property covered by subitem (3).)
(4) For the purposes of this Item, a person is an approved R&D body at a
particular time if any of the following conditions is met:
(a) before that time, the person has entered into an agreement under
section 28 or 31 of the Industry Research and Development Act 1986 for
a project that is being carried on at that time;
(b) the person is registered at that time under section 39F of that Act;
(c) the person is registered at that time under section 39J or 39P of that
Act for the year of income of the person in which that time happens.
(5) In this Item, "eligible R&D activity" means a systematic, investigative or
experimental activity that involves innovation or technical risk, but does not
include:
(a) market research, market testing or market development, or sales
promotion (including consumer surveys);
(b) management studies or efficiency surveys;
(c) feasibility studies. Item 35: (Engineering, technical design etc.) (R)
(1) Goods for use by a person ("the exemption user") mainly in carrying out
one or more of the following activities:
(a) the engineering, or technical design, of any of the following:
(i) goods that will be, or are likely to be, qualifying goods of
the exemption user;
(ii) an activity that will be, or is likely to be, carried out by
the exemption user and would be covered by this Item or by
exemption Item 1, 2, 18, 23, 28, 29, 30 or 33;
(iii) computer programs for computer-controlled equipment that will
be used, or is likely to be used, by the exemption user in such
a way that it would be covered by this Item or by
exemption Item 1, 2, 18, 23, 28, 29, 30 or 33;
(b) an activity that is ancillary (as defined by section 10) to one or
more activities covered by paragraph (a);
(c) an activity that is ancillary (as defined by section 10) to one or
more activities covered by paragraph (b).
(2) Eligible raw materials and parts (as defined by section 11) in relation to
activities covered by subitem (1).
(3) This Item does not cover:
(a) generally-excluded property (as defined by section 12);
(b) a general-purpose road vehicle, unless it is for use exclusively:
(i) within premises controlled by the exemption user and used by
the exemption user mainly in carrying out one or more
activities covered by subitem (1); or
(ii) in going between adjacent premises covered by subparagraph (i);
or
(iii) for a combination of both;
(c) author/secretary equipment that is for use mainly in connection with
the manufacture of printed matter by any person;
(d) goods for use mainly in developing or duplicating computer programs
that will be, or are likely to be, tax-advantaged computer programs
(other than computer programs for computer-controlled equipment that
will be used, or is likely to be used, by the exemption user in such a
way that it would be covered by this Item or by exemption Item 1, 2,
18, 23, 28, 29, 30 or 33). (See also section 13, which sometimes
denies exemption if the exemption goods are for use in connection with
property covered by subitem (3).)
Sub-Chapter 1.5: Miscellaneous Item 36: (Subcontractors)
(1) Goods ("the exemption goods") for use by a person ("the exemption user")
mainly in carrying out one or more activities described in subitem (1) of
exemption Item 1, 2, 18, 23, 28, 29, 30, 33, 34 or 35, on behalf of one or
more other persons ("the principals"). For this subitem to apply, either the
condition in subitem (2) of this Item or the conditions in subitem (3) of this
Item must be met for each activity ("countable activity") that is relied on to
establish that this subitem applies.
(2) If the exemption goods were for use by the principal concerned mainly in
carrying out the countable activity at the place at which the activity is to
be carried out by the exemption user, the exemption goods would (in relation
to the principal) be covered by the Item in which the countable activity is
referred to.
(3) All the following conditions must be satisfied:
(a) the countable activity is to be carried out by the exemption user on
premises controlled by the exemption user;
(b) the exemption goods are not for use by the exemption user mainly in
connection with any business of the exemption user that involves
selling goods (other than qualifying goods of the exemption user);
(c) the goods would be covered by exemption Item 28 (in relation to the
principal concerned) if:
(i) the goods were for use by the principal mainly in carrying out
the countable activity on the premises at which the activity is
to be carried out by the exemption user; and
(ii) those premises were controlled by the principal.
(4) Subitems (2) and (3) are to be applied on the assumption that the
principal concerned is registered at all relevant times.
(5) Eligible raw materials and parts (as defined by section 11) in relation to
activities covered by subitem (1). (See also section 13, which sometimes
denies exemption if the exemption goods are for use in connection with
property that is expressly excluded from the relevant Item.) Item 37:
(Earth-moving contractors)
(1) Machinery, implements or apparatus (other than general-purpose
road vehicles or parts for those vehicles) for use by a person mainly in
earth-moving in the course of carrying out contracts for a body whose own use
of the machinery or equipment would be covered by exemption Item 64, 126 or
127.
(2) In this Item, "earth-moving" means the excavation or movement of earth,
rock or natural deposits in the soil. (Parts, accessories and attachments)
Item 38: (Mixed activities) (R)
(1) Goods ("the exemption goods") for use by a person ("the exemption user")
mainly in carrying out 2 or more activities described in subitem (1) of
exemption Item 1, 2, 18, 23, 28, 29, 30, 33, 34 or 35. For this subitem to
apply, the condition in subitem (2) of this Item must be met for each activity
("countable activity") that is relied on to establish that this subitem
applies.
(2) If the exemption goods were for use by the exemption user mainly in
carrying out the countable activity, they would be covered by the Item in
which the countable activity is referred to.
(3) In applying the test in subitem (2), a reference in exemption Item 1, 2,
18, 23, 28, 29, 30, 33, 34 or 35 to premises used by the exemption user mainly
in carrying out activities described in that Item is to be read as a reference
to premises used by the exemption user mainly in carrying out one or more of
the countable activities.
(4) If none of the countable activities is in an exemption Item marked (R),
then this Item has effect as if it were not marked (R).
(5) Eligible raw materials and parts (as defined by section 11) in relation to
activities covered by subitem (1). (See also section 13, which sometimes
denies exemption if the exemption goods are for use in connection with
property that is expressly excluded from the relevant Item.)
Chapter 2: Building materials Item 39: (Materials for repair or construction
of buildings etc.)
(1) The following goods, if they are of a kind ordinarily used as raw
materials in the construction or repair of buildings, fixtures, structures or
other works that are attached to land:
(a) structural building units or architectural building units;
(b) boards, sheets and linings;
(c) wall ties;
(d) dampcourse and materials for dampcourse;
(e) roofing materials (including skylights);
(f) wall, roof and ceiling ventilators;
(g) flooring for buildings, for application in a plastic condition;
(h) metal building materials, including:
(i) girders, rods, bars, wire, sheets, mesh and lathing;
(ii) fabricated units made up of goods covered by subparagraph (i);
(iii) attachments for fabricated units covered by subparagraph (ii);
(i) plaster and plaster products;
(j) piping, tubing, and fittings (and parts for fittings) for piping and
tubing;
(k) glass (including wired glass) and glass substitutes;
(l) leadlights and other lights panels or squares having similar uses and
made principally of glass and metal;
(m) pavement lights, and components for the on-site construction of
pavement lights;
(n) window fittings;
(o) builders hardware;
(p) bonding, setting and sealing agents.
(2) Boards, sheets and linings for use by a person exclusively in the
construction or repair of buildings or other fixtures.
(3) This Item does not cover:
(a) duct work, or channelling, of a kind ordinarily used inforced-draught
ventilating or air-conditioning systems;
(b) fittings, accessories and attachments for goods covered by paragraph
(a), or goods designed to form part of goods covered by paragraph (a);
(c) piping, tubing or channelling of a kind ordinarily used for slides or
water slides;
(d) piping or tubing of a kind ordinarily used in, or in connection with,
beer drawing plant;
(e) rubber hose or rubber tubing, or any other hose or tubing of a kind
ordinarily used for any of the purposes for which rubber hose or
rubber tubing is ordinarily used;
(f) liners and filtering equipment for swimming pools and spas, or goods
designed to form part of swimming pools or spas;
(g) tiles, or floor coverings, made of cork, linoleum, rubber, vinyls or
similar materials;
(h) carpeting (including carpet tiles or squares);
(i) electrical fittings, accessories or equipment;
(j) goods covered by Item 5, 6 or 7 in Schedule 2. In this subitem,
"rubber" includes synthetic rubber.
(4) Goods for use by a person exclusively as raw materials in the construction
or on-site repair of piping or tubing covered by paragraph (1)(j).
(5) Manholes or inspection shafts for use by a person exclusively in
connection with piping or tubing covered by paragraph (1)(j). Item 40: (Stone,
gravel etc.)
(1) Stone (including synthetic stone) and decomposed rock.
(2) Gravel, seashell, sand, clay and soil.
(3) Crushed metals or crushed bricks.
(4) Furnace slag, clinker and ashes (whether crushed or uncrushed).
(5) Screenings, toppings and dust. Item 41: (Concrete, cement etc.)
(1) Concrete, cement and lime.
(2) Goods of a kind marketed principally as ingredients for concrete or for
cement, mortar or plaster mixtures. Item 42: (Timber) Timber, including:
(a) timber (other than joinery or turnery) that has been cut into lengths,
trimmed or shaped at an end or ends, or mortised, tenoned, bevelled,
chamfered, checked or bored;
(b) floorings, linings, mouldings, weatherboards, parquet blocks, plywood,
veneers and sawdust;
(c) joinery and turnery of a kind ordinarily used as raw materials in the
construction or repair of buildings or fixtures. Item 43: (Electrical
fittings etc.)
(1) The following goods, if they are of a kind ordinarily used as part of
fixed electrical installations in consumers' premises:
(a) electrical fittings (including electronically operated electrical
fittings);
(b) electrical accessories (including electronically operated electrical
accessories);
(c) electrical materials (including electrical conduit). (Parts)
(2) Subitem (1) does not cover:
(a) bell equipment, burglar alarm equipment, fire alarm equipment and
recording equipment;
(b) electronic equipment (other than electronically operated electrical
fittings and accessories);
(c) electrically operated appliances, apparatus and machines;
(d) engines, alternators, primary and secondary batteries and other
generating equipment;
(e) brackets, canopies, chains, hooks and galleries;
(f) candelabra, chandeliers and electroliers;
(g) pendants, shades, bowls and reflectors;
(h) electric light globes, lamps and tubes;
(i) condensers, converters, starters and transformers;
(j) neon signs and other luminous discharge lighting equipment, including
fluorescent light equipment;
(k) sensors, thermostats, light dimmers or other equipment for controlling
appliances;
(l) light boxes;
(m) flexible cables;
(n) goods, or parts for goods, referred to in subitem 6(3) in Schedule 2;
(o) goods covered by subitem 6(4) in Schedule 2.
(3) The following goods, if they are of a kind ordinarily used in connection
with fixed electrical installations in consumers' premises:
(a) adaptors;
(b) plugs;
(c) electrical safety devices for the protection of persons. (Parts) Item
44: (Paints, putties, wallpaper etc.)
(1) Paints and other coatings in liquid, paste or powder form, if the paints
or coatings are of a kind marketed principally for application to buildings or
fixtures. This subitem does not cover polishes or mop oils.
(2) Goods ordinarily used as pigments, thinners or driers for goods covered by
subitem (1).
(3) Putties, and fillers, of a kind marketed principally for application to
buildings or fixtures.
(4) Goods for use by a person exclusively as ingredients for goods covered by
subitem (1), (2) or (3).
(5) Wallpaper. Item 45: (Wire netting and barbed wire) Wire netting and barbed
wire. Item 46: (Concrete fencing posts) Concrete fencing posts. Item 47:
(Bitumen etc.)
(1) Bitumen, bituminous emulsions and tar.
(2) Asphalt, and other mixtures or compositions, of a kind ordinarily used in
a plastic or fluid condition as raw materials in constructing roads, paths,
buildings or fixtures. Item 48: (Welding rods, solder etc.)
(1) Welding and brazing electrodes, rods and wires.
(2) Solder consisting principally of lead and tin. Item 49: (Metal materials)
(1) The following metal materials, if they are made wholly of metal other than
precious metal:
(a) ingots, blooms, billets, slabs, bars, rods or plate;
(b) corrugated, flat or perforated sheet;
(c) strip, circles or angles (including perforated angles);
(d) channel (including perforated channel);
(e) wire or mesh;
(f) rolled or extruded sections. This subitem applies whether or not the
materials are covered with paint or a similar protective coating.
(2) Subitem (1) does not cover:
(a) materials insulated for electrical purposes;
(b) liners for swimming pools or spas, or goods designed to form part of
swimming pools or spas;
(c) channelling of a kind ordinarily used for slides or water slides;
(d) piping or tubing;
(e) duct work, or channelling, of a kind ordinarily used inforced-draught
ventilating or air-conditioning systems;
(f) fittings, accessories, attachments or components for goods covered by
paragraph (e);
(g) goods covered by Item 6 in Schedule 2.
Chapter 3: Irrigation, water supply etc. Item 50: (Piping, tubing etc. for
irrigation, water supply etc.)
(1) Piping or tubing for use by a person mainly for purposes of irrigation,
water supply, drainage or sewerage, but not including:
(a) rubber hose or rubber tubing;
(b) any hose or tubing of a kind ordinarily used for any of the purposes
for which rubber hose or rubber tubing is ordinarily used. In this
subitem, "rubber" includes synthetic rubber.
(2) Channelling or guttering for use by a person mainly for purposes of
irrigation, water supply, drainage or sewerage, but not including channelling
or guttering for use for a water slide.
(3) Goods for use by a person exclusively as fittings for goods covered by
subitem (1) or (2), or as parts for goods covered by this subitem.
(4) Goods for use by a person exclusively as raw materials in the construction
or on-site repair of:
(a) piping or tubing covered by subitem (1); or
(b) channelling or guttering covered by subitem (2).
(5) Manholes or inspection shafts for use by a person exclusively in
connection with:
(a) piping or tubing covered by subitem (1); or
(b) channelling or guttering covered by subitem (2). Item 51: (Pumping
equipment for water supply etc.) Pumping equipment for use by a person
mainly for purposes of water supply or sewerage, not including goods
covered by paragraph 5(1)(i) in Schedule 2. (Parts and fittings) Item
52: (Water boring equipment etc.)
(1) Water bore casings. (Parts and fittings)
(2) Water boring plant and equipment. (Parts and fittings)
(3) Tools for use by a person mainly in connection with water boring plant or
equipment. Item 53: (Water tanks and stands) Water tanks or stands for water
tanks, but not including:
(a) water tanks of a kind ordinarily attached to motor vehicles;
(b) goods covered by Item 5 or 6 in Schedule 2. (Parts and fittings) Item
54: (Preparations and equipment to reduce water evaporation)
(1) Preparations or materials marketed principally for use in reducing
evaporation of water in reservoirs, dams, channels or streams.
(2) Equipment for use by a person mainly for applying goods covered by subitem
(1). (Parts)
Chapter 4: Fuel, power etc. Item 55: (Kerosene, petrol and other fuels)
(1) Crude oil, fuel oil and fuel tar.
(2) Kerosene, methylated spirits and petrol.
(3) Power alcohol produced in Australia, and mixtures produced in Australia of
petrol and power alcohol.
(4) Goods for use by a person exclusively as fuel for internal combustion
engines.
(5) This Item does not cover goods that are marketed principally for a use
other than use as fuel. Item 56: (Hydraulic power and electric current)
Hydraulic power and electric current. Item 57: (Coal, charcoal, firewood etc.)
(1) Briquettes consisting principally of coal dust.
(2) Charcoal, coal and coke.
(3) Firewood.
(4) This Item does not cover goods that are marketed principally for a use
other than use as fuel. Item 57A: (Goods for purifying or compressing natural
gas) Machinery, implements or apparatus for use by a person exclusively in the
purification or compression of natural gas for use by any person as fuel for
internal combustion engines. (Parts) Item 58: (Goods for generating or storing
gas or electricity in residential premises) Machinery, implements or apparatus
for use by a person mainly in the generation or storage, or generation and
storage, of electricity or gas. The use must happen while the machinery,
implements or apparatus is installed as a fixture in residential premises.
Chapter 5: Transport Item 59: (Ships)
(1) A ship for use by a person mainly for purposes other than providing any of
the following for any person (whether or not for reward):
(a) pleasure, sport or recreation;
(b) private transport;
(c) accommodation. (Parts)
(2) A ship for use by a person ("the exemption user"):
(a) mainly in providing public commuter transport in the course of a
business carried on by the exemption user; or
(b) mainly for long-term leasing to another person who is to use the ship
mainly in providing public commuter transport in the course of a
business carried on by the other person. (Parts)
(3) A ship that can be licensed to carry at least 12 adult passengers and is
for use by a person ("the exemption user"):
(a) mainly in providing regular and scheduled sight-seeing tours to the
public for reward in the course of a business carried on by the
exemption user; or
(b) mainly for long-term leasing to another person who is to use the ship
mainly in providing regular and scheduled sight-seeing tours to the
public in the course of a business carried on by the other person.
(Parts)
(4) Machinery, implements or apparatus for use by a person mainly as part of
the equipment carried on a ship covered by subitem (1), (2) or (3), but not
including:
(a) goods covered by Schedule 2;
(b) goods for use in connection with the preparation or consumption of
food or beverages;
(c) goods for use for the comfort, entertainment or recreation of the crew
or passengers;
(d) goods for use for cleaning or polishing;
(e) goods of a kind ordinarily used for domestic purposes. (Parts)
(5) Goods for use by a person exclusively as raw materials in the construction
or repair of goods covered by subitem (1), (2), (3) or (4).
(6) In this Item:
"public commuter transport" means transport provided to the public for reward,
but not on sight-seeing tours;
"long-term leasing" means leasing under a lease that has a term of at least 4
years, or leasing under a hire-purchase agreement. Item 60: (Shipping
containers) Shipping containers for repeated use by a person for the purpose
of transporting cargo by sea. In this Item, "shipping container" means a
receptacle that:
(a) is designed to be loaded from one mode of transport to another without
the contents being re-packed; and
(b) is of a kind ordinarily used as part of an international containerised
cargo transport system; and
(c) has a capacity of at least 14 cubic metres. Item 61: (Aircraft)
(1) Aircraft other than:
(a) gliders (including motorised gliders); or
(b) hang gliders (including motorised hang gliders). (Parts)
(2) Machinery, implements or apparatus for use by a person mainly in goods
covered by subitem (1). (Parts)
(3) Goods for use by a person exclusively as raw materials in the construction
or repair of goods covered by subitem (1) or (2). Item 62: (Public railways)
(1) Goods for use by a person exclusively in, or in connection with, the
establishment, operation or maintenance by that person of a public railway.
(2) In this Item, "public railway" means a railway that provides a service,
principally for use by the public, for transporting persons or goods (other
than a service provided within premises, or in an area, used mainly for or in
connection with recreation, pleasure or amusement). Item 63: (Passenger buses)
(1) Buses that:
(a) are for use by a person mainly in transporting passengers for reward;
and
(b) provide seating accommodation for 12 or more adult passengers.
(2) Chassis for use by a person exclusively in constructing buses covered by
subitem (1). Item 64: (Public transport authorities) Goods for use by a public
transport authority exclusively for or in connection with the establishment,
conduct or maintenance of transport services. In this Item, "public transport
authority" does not include a Commonwealth-controlled authority within the
meaning of section 130 of the Assessment Act.
Chapter 6: Primary products Item 65: (Primary products)
(1) Primary products that are derived directly from the following operations
carried on in Australia:
(a) mining;
(b) cultivating land;
(c) maintaining animals, poultry or bees;
(d) fisheries;
(e) timber-getting; and have not been subject to any process or treatment
resulting in an alteration of their form, nature or condition.
(2) This Item does not cover:
(a) goods marketed principally as food for birds;
(b) salt marketed principally for non-culinary purposes. Item 66:
(Unprocessed precious stones) Precious or semi-precious stones that:
(a) are derived directly from mining operations carried on outside
Australia; and
(b) have not been subject to any process or treatment resulting in an
alteration of their form, nature or condition. Item 67: (Unprocessed
metals) Metals as recovered from ores, if the ores are derived
directly from mining operations carried on in Australia.
Chapter 7: Food and drink for human consumption (Division 3 of Part 3 of this
Act has general rules that affect this Chapter.) Item 68: (Food for human
consumption)
(1) Goods marketed principally as:
(a) food for human consumption (whether or not requiring processing or
treatment); or
(b) ingredients of food for human consumption; or
(c) goods to be mixed with or added to food for human consumption
(including condiments, spices and flavourings).
(2) This Item does not cover:
(a) cordials, or goods of a kind marketed principally as ingredients for
cordials;
(b) beverages, except:
(i) beverages of a kind marketed principally as food for infants or
invalids;
(ii) thick-shakes, or similar goods, manufactured in premises or
vehicles in which the business of manufacturing thick-shakes or
similar goods is carried on mainly for the purpose of retail
sale directly from those premises or vehicles;
(c) goods of a kind marketed principally as ingredients for beverages
covered by paragraph (b). Item 69: (Tea, coffee, cocoa etc.)
(1) Tea, coffee and coffee essence, chicory and chicory essence, cocoa and
cocoa essence, and malt.
(2) Malt extract or chocolate, if it is marketed principally for drinking
purposes.
(3) Preparations for drinking purposes that are marketed principally as tea
preparations, coffee preparations, cocoa or chocolate preparations or
preparations for malted beverages.
(4) Preparations marketed principally as substitutes for preparations covered
by subitem (2) or (3).
(5) This Item does not cover any beverage that is marketed in a ready-to-drink
form.
(6) In this Item, "tea" includes herbal tea, fruit tea, ginseng tea and other
similar beverage preparations. Item 70: (Milk products)
(1) Milk products.
(2) Goods that consist of milk products to the extent of at least 95%.
(3) Lactose.
(4) This Item does not cover goods that are covered by Item 12 in Schedule 2.
(5) In this Item, "milk products" means:
(a) milk, skim milk or butter milk (whether liquid, powdered, concentrated
or condensed);
(b) casein;
(c) whey, whey powder or whey paste. Item 71: (Soy milk) Beverages
consisting principally of soy milk, but not including goods covered by
Item 12 in Schedule 2. Item 72: (Cooking oil etc.) Fats and oils
marketed principally for culinary purposes. Item 73: (Meat extracts)
Beefine, Bonox, Bovril and similar meat extracts. Item 74: (Emergency
rations for lifeboats) Food marketed principally as emergency rations
to be carried on lifeboats or rafts as required by any law of the
Commonwealth or of a State or Territory. Section 14 does not limit the
scope of this Item.
Chapter 8: Clothing and footwear for human wear Item 75: (Clothes)
(1) Clothes for human wear, made of any material (including glass fibre,
leather, rubber or plastic).
(2) Goods of a kind ordinarily used as parts for goods covered by subitem (1),
including garment shields, iron-on mending patches and cuff savers, shoulder
pads and woven names and initials.
(3) This Item does not cover goods that are covered by an Item in Schedule 2
or 5. Item 76: (Fasteners for clothing and footwear) Fasteners of a kind
ordinarily used as part of clothing or footwear covered by Item 75 or 77, but
not including fasteners covered by any Item in Schedule 2 or 5. Item 77:
(Footwear, materials for repairing footwear etc.)
(1) Footwear for human wear.
(2) Any of the following goods of a kind ordinarily used for repairing
footwear for human wear:
(a) boot and shoe uppers, and 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 other materials for soling or heeling.
(3) The following materials marketed exclusively for use for repairing
footwear for human wear:
(a) adhesives;
(b) sewing thread;
(c) sole paint and waxes (not including polishes, lacquers or other
colouring compounds).
(4) Boot and shoe repair outfits that consist principally of goods covered by
subitem (2) or (3).
(5) Heel grips, inner soles and cushions, pads, liners, protectors and other
fittings for footwear for human wear. This subitem does not cover goods of a
kind used principally for the purposes of sport or recreation.
(6) This Item does not cover goods covered by any Item in Schedule 2 or 5.
Chapter 9: Human health and hygiene Item 78: (Drugs and medicines)
(1) Goods marketed principally as drugs or medicines for use:
(a) in preventing, curing or treating sickness or disease in humans; or
(b) in compounding or preparing such drugs or medicines.
(2) This Item does not cover:
(a) toilet preparations and goods in the nature of toilet preparations
(including soaps, cleansing creams, hair lotions, anti-dandruff foams
or shampoos, skin repair creams or lotions, toothpastes, cosmetics,
powders, pomades and perfumes);
(b) medicated confectionery;
(c) goods of the following kinds marketed principally as antiseptics:
(i) household disinfectants;
(ii) sterilising solutions;
(iii) combined sterilising solutions and disinfectants;
(iv) combined disinfectants and antiseptics;
(v) combined sterilising solutions, disinfectants and antiseptics.
Item 79: (Rectified spirits for making medicines) Rectified
spirits for use by a person exclusively in making drugs or
medicines for use in preventing, curing or treating any
sickness or disease in humans. Item 80: (Medical and surgical
goods)
(1) Medical or surgical goods of a kind ordinarily used by persons suffering
from a medical condition where that use is for the purpose of alleviating or
treating the condition or its effects. (Parts)
(2) In this Item, "medical condition" means sickness, disease, injury or
physical impairment. Item 81: (Surgical instruments and appliances)
(1) Goods (not including microscopes) that:
(a) are marketed principally as surgical instruments or appliances, or
surgical materials, for use with humans; and
(b) are of a kind ordinarily used in hospitals, or by medical
practitioners, optometrists or persons registered as physiotherapists
under the law of a State or Territory. (Parts)
(2) Microscopes for use mainly for medical purposes by a hospital, medical
practitioner or medical student. (Parts) Item 82: (X-ray apparatus) Surgical
X-ray apparatus and accessories, but not including accessories of a kind
ordinarily used as accessories for goods other than surgical X-ray apparatus.
(Parts) Item 83: (Gases for medical use) Gases for use exclusively for medical
or dental purposes by a hospital, medical practitioner or dentist. Item 84:
(Dental instruments and appliances)
(1) Goods that:
(a) are marketed principally as dental instruments or appliances, or
dental materials, for use with humans; and
(b) are of a kind ordinarily used by dentists or dental mechanics. (Parts)
(2) Dentures, braces, bridges, crowns and similar articles for human dental
use.
(3) Gold, alloys, amalgams, porcelain and other goods for similar dental use,
if the goods are for use by a dentist or dental mechanic for disposal to human
patients in the course of dental treatment. Item 85: (Spectacles etc.)
(1) Spectacles and eye-glasses, but not including goggles, sun glasses,
binoculars or similar optical goods.
(2) Cases and wipers for goods covered by subitem (1). Item 86: (Wigs etc. for
medical purposes) Wigs and hair pieces for use by a person who has a
certificate from a legally qualified medical practitioner certifying that the
person needs the wig or hair piece because of a loss of hair caused by:
(a) sickness or disease (other than naturally occurring baldness); or
(b) the effects of the treatment of a sickness or disease. Item 87: (Bath
seats for disabled or elderly persons) Bath seats of a kind ordinarily
used by invalids or aged persons. Item 88: (Cotton wool, bandages,
first-aid kits etc.)
(1) The following goods marketed principally for surgical or medical purposes:
(a) absorbent cotton wool;
(b) gauzes, lint, adhesive plaster and strapping;
(c) bandages and bandage winders;
(d) elastic bandages, knee caps and stockings.
(2) Surgical, medical and first-aid outfits. Item 89: (Toothbrushes etc.)
(1) Toothbrushes for humans.
(2) Brushes for cleaning human dentures.
(3) Goods of a kind ordinarily used for cleaning human teeth or massaging
human gums, but not including:
(a) tooth picks;
(b) toothpastes, tooth powders, preparations for cleaning dentures or
similar toilet preparations;
(c) goods for removing tartar or stains from teeth, or for whitening
teeth. Item 90: (Contraceptives) Contraceptives. Item 91: (Sunscreen
preparations) Goods marketed principally for use as sunscreen
preparations for humans and included in the Australian Register of
Therapeutic Goods. Item 92: (Sanitary pads, baby nappies etc.)
(1) Sanitary pads, tampons and other goods marketed exclusively for purposes
similar to the purposes for which sanitary pads and tampons are used.
(2) Baby nappies and liners for baby nappies. Item 93: (Goods for disabled
persons) Goods that:
(a) are designed and manufactured expressly for use by persons who suffer
from sickness, disease or disablement; and
(b) are of a kind not ordinarily used by persons who do not suffer from
sickness, disease or disablement. In this Item, "disablement" includes
blindness or deafness. (Parts) Item 94: (Wheelchairs etc. for disabled
persons)
(1) Wheelchairs, tricycles, wheeled lounges, spinal carriages and other
similar goods (whether self-propelled or not) designed for the carriage of
disabled persons.
(2) Wheeled beds designed for use by disabled persons.
(3) Battery chargers for use by a person mainly in recharging the batteries of
goods covered subitem (1) or (2). Item 95: (Videotex systems for deaf persons)
(1) The following goods for use by an eligible deaf person (whether or not the
goods are of a kind used in, or in connection with, television receivers):
(a) interactive and broadcast videotex systems;
(b) broadcast teletext decoding devices;
(c) closed-caption decoding devices;
(d) systems or devices that are similar to devices described in paragraph
(a), (b) or (c).
(2) In this Item:
"eligible deaf person" means a person who has a current certificate given by a
health official for the purposes of this Item and certifying that the person's
hearing is impaired to such an extent that the person is profoundly deaf (or
is taken to be profoundly deaf);
"health official" means the Secretary to the Department of Health, Housing and
Community Services, or an officer authorised by the Secretary. Item 96: (Motor
vehicles for disabled veterans)
(1) Motor vehicles for use, for his or her personal transportation, by a
person who:
(a) has served in the Defence Force or in any other armed force of Her
Majesty; and
(b) as a result of that service:
(i) has lost a leg or both arms; or
(ii) has had a leg, or both arms, rendered permanently and
completely useless; or
(iii) is a veteran to whom section 24 of the Veterans' Entitlements
Act 1986 applies and receives a pension under Part II of that
Act. (Parts)
(2) This Item does not apply to goods covered by Item 1 in Schedule 5. For the
purpose only of deciding whether goods are covered by Item 1 in Schedule 5,
the taxable value of a dealing with a motor vehicle is to be reduced by so
much as is attributable to modifications made to the motor vehicle solely for
the purpose of:
(a) adapting it for driving by the person with the disability; or
(b) adapting it for transporting the person with the disability. Item 97:
(Motor vehicles for eligible disabled persons)
(1) Motor vehicles for use by an eligible disabled person for his or her
personal transportation to and from gainful employment. (Parts)
(2) This Item does not apply to goods covered by Item 1 in Schedule 5. For the
purpose only of deciding whether goods are covered by Item 1 in Schedule 5,
the taxable value of a dealing with a motor vehicle is to be reduced by so
much as is attributable to modifications made to the motor vehicle solely for
the purpose of:
(a) adapting it for driving by the person with the disability; or
(b) adapting it for transporting the person with the disability.
(3) In this Item:
"eligible disabled person" means a person who has a current certificate given
by the Secretary, certifying that the person has lost the use of one or both
legs to such an extent that he or she is unable to use public transport;
"Secretary" means the Secretary to the Department of Health, Housing and
Community Services, or an officer authorised by that Secretary. Item 98:
(Goods for modifying motor vehicle for disabled person) Goods for use by a
person mainly in modifying a motor vehicle solely for the purpose of:
(a) adapting it for driving by a person who is suffering from a physical
impairment; or
(b) adapting it for transporting a person who is suffering from a physical
impairment. Item 99: (Ambulances, life saving etc. equipment)
(1) Machinery, implements or apparatus for use by a life saving club, mines'
rescue station or ambulance society mainly in connection with preserving human
life, or transporting persons for the purpose of medical or surgical
treatment. (Parts)
(2) Ambulances for use by a hospital. (Parts)
Chapter 10: Books, printed matter, paper etc. Item 100: (Books, magazines
etc.)
(1) Books, pamphlets, leaflets, periodicals, magazines or printed music.
(2) This Item does not cover:
(a) advertising matter (including matter that is published in order to
advertise any business or products of the publisher or of the person
or persons for whom the matter is published or is to be published);
(b) programs (including schedules, syllabuses or guides), or souvenirs, of
entertainments, amusements, exhibitions, competitions or sporting
events;
(c) the following books:
(i) books of account;
(ii) books of receipts, cheques, deposit slips, bank withdrawal
forms, tickets, dockets, labels or order forms;
(iii) books of blotting paper;
(iv) books of sheets (whether or not blank) for writing notes,
letters, exercises or accounts, or for record purposes;
(v) books of sheets for sketching, drawing, colouring or painting
(not including children's books containing printed
illustrations for copying or colouring or both);
(vi) albums;
(vii) books of samples, menus or calendars;
(viii) booklets of printed matter conveying greetings or sympathy;
(ix) diaries;
(x) other stationery in book form;
(d) the following matter (including associated reports) of any trading or
other concern that is carried on for the profit of individuals:
(i) memoranda of association or articles of association;
(ii) balance sheets or statements of accounts;
(iii) prospectuses;
(e) catalogues or price lists;
(f) books covered by subitem 10(3) in Schedule 2. Item 101: (Newspapers)
Newspapers. Item 102: (Manuscripts) Manuscripts. Item 103: (Tourist
pamphlets etc.) Books, pamphlets, leaflets, periodicals or magazines
published (or to be published) by a non-profit body solely for the
purpose of advertising tourist resorts or providing information about
tourist traffic. Item 104: (Printed matter for use by agricultural
society) Printed matter for use by a non-profit body established and
maintained principally for the advancement of agriculture. In this
Item, "printed matter" includes printed award ribbons and printed
badges made of cloth or felt. Item 105: (Imported trade catalogues)
Imported trade catalogues, but not including catalogues imported for
sale or distribution. (local entry only) Item 106: (Printed matter of
insubstantial value)
(1) Printed matter covered by paragraph (d) of item 32 in Schedule 4 to the
Customs Tariff. (local entry only)
(2) This Item does not cover:
(a) printed matter designed to advertise the sale or hire of goods, or the
provision of services, by any person in Australia;
(b) overseas travel literature or other printed matter relating to
overseas travel. Item 107: (Postage stamps) Postage stamps. Item 108:
(Goods made from recycled paper)
(1) Goods covered by subitems (2) to (7), if all the paper in the goods is
recycled paper.
(2) Writing, drawing or printing paper, if the paper is blank, or is blank
apart from any or all of the following:
(a) printed parallel lines to serve as a guide for writing or typing;
(b) printed lines to serve as a guide for drawing graphs, diagrams or
similar matter;
(c) in the case of paper for use in computer printers-printed lines
(whether or not numbered);
(d) a printed trade mark, logo, letterhead or similar matter. This subitem
does not cover paper that is treated so as to react to
heat or electromagnetic energy. In this subitem, "printing paper"
includes paper of a kind ordinarily used in cash registers, calculators,
typewriters, computer printers, photocopiers or similar machines.
(3) Pads or books of paper covered by subitem (2), if the covers:
(a) consist wholly of recycled paper or recycled cardboard; and
(b) are blank, or are blank apart from any printed trade mark, logo or
similar matter.
(4) Paper of a kind ordinarily used in accounting ledgers or accounting
journals, if the paper is blank, or is blank apart from any printed lines to
serve as a guide for making entries in the ledgers or journals.
(5) Envelopes that:
(a) consist wholly of paper (not counting any fastener or any transparent
or translucent address window); and
(b) are blank, or are blank apart from any printed return address, postage
paid mark, trade mark, logo or similar matter.
(6) Toilet tissue or facial tissue.
(7) Bags that consist wholly of paper and are marketed principally:
(a) for household purposes; or
(b) for use in marketing goods sold by retail; or
(c) for both of those purposes.
(8) For the purposes of this Item, cardboard or paper is taken to be recycled
if, and only if, all the fibre in the cardboard or paper has previously been
used, as fibre, in manufacturing goods.
Chapter 11: Scientific and educational goods Item 109: (Non-profit university
or school) Goods for use by a university, or school, that is conducted by a
non-profit body. Item 110: (School or university promotion bodies) Goods for
use by a body established and maintained principally for the promotion of the
interests of a university, or school, that is conducted by a non-profit body.
Item 111: (School or university sport promotion bodies) Goods for use by a
body established and maintained principally for the promotion of competitive
sport among the students of universities, or schools, that are conducted by
non-profit bodies. Item 112: (Anthropological specimens) Imported
anthropological specimens for use by a person in anthropological research.
(local entry only) Item 113: (Imported exchange publications etc.)
(1) An imported exchange publication that is consigned to an international
exchange centre in Australia. (local entry only)
(2) An imported publication for use by a qualifying body, if the publication
has been donated to that body. (local entry only)
(3) In this Item, "qualifying body" means the Commonwealth or a State, or an
institution or society. Item 114: (Imported printed matter)
(1) Imported printed matter covered by paragraph (c) of item 23 in Schedule 4
to the Customs Tariff. (local entry only)
(2) Pictorial illustrations covered by item 26 in Schedule 4 to the Customs
Tariff. (local entry only)
Chapter 12: Works of art, collectors pieces, antiques etc. Item 115: (Works of
art) Works of art. Item 116: (Museum exhibits etc.) Goods for use by a public
body mainly as exhibits in a museum or art gallery controlled by the public
body. In this Item, "public body" means a public authority, or a committee, or
trustees, appointed by a public authority. Item 117: (Imported paintings,
sculptures etc.) The following imported goods:
(a) paintings, drawings or pastels covered by heading 9701 in Schedule 3
to the Customs Tariff;
(b) original engravings, prints or lithographs covered by heading 9702 in
that Schedule;
(c) original sculptures or statuary covered by heading 9703 in that
Schedule. Item 118: (Imported collectors pieces) Imported goods being
collections and collectors pieces covered by heading 9705 in Schedule
3 to the Customs Tariff. (local entry only) Item 119: (Imported
antiques) Imported goods, being antiques that are or were covered by
heading 9706 in Schedule 3 to the Customs Tariff at the time of their
entry for home consumption under the Customs Act.
Chapter 13: Monuments, memorials, trophies etc. Item 120: (Defence service
honour boards)
(1) An honour board or honour roll that contains the names of persons who have
served as members of the defence force of any country.
(2) Goods for use by a person as an honour board or honour roll that will
contain the names of persons who have served as members of the defence force
of any country. Item 121: (Public monuments)
(1) A monument to be erected by a person in a public place in commemoration of
an historical event.
(2) Goods for use by a person exclusively as raw materials in the construction
or repair of a monument covered by subitem (1). Item 122: (Imported trophies,
medallions, prizes etc.) Imported goods being trophies, decorations,
medallions, certificates or prizes covered by item 25 in Schedule 4 to the
Customs Tariff. (local entry only) Item 123: (Tombstones, memorial boards
etc.)
(1) Memorial boards, memorial tablets, statues and stained glass windows, in
memory of deceased persons.
(2) Tombstones.
(3) Goods (other than tombstones) to be erected by a person on a grave or
tomb. Item 124: (Miniatures of awards etc.) Miniatures of orders, decorations
or medals that are awarded by the authority of the Queen or whose acceptance
has been approved by the Queen.
Chapter 14: Goods for use by governments, hospitals etc. Sub-Chapter 14.1:
Australian governments and government representatives Item 125:
(Governor-General and State Governors)
(1) Imported goods for use mainly for official purposes by:
(a) the Governor-General; or
(b) the Governor of a State; or
(c) a member of the family of the Governor-General or of the Governor of a
State.
(2) Australian goods that are free from excise duty only because, at the time
of their entry for home consumption under an Act relating to excise, they are
intended for the official use of:
(a) the Governor-General; or
(b) the Governor of a State; or
(c) a member of the family of the Governor-General or of the Governor of a
State. Item 126: (Commonwealth and States etc.)
(1) Goods for use by:
(a) an Australian government; or
(b) an authority that is completely controlled by an Australian
government, and whose expenditure is exclusively borne by that
government; or
(c) an authority that is completely controlled by 2 or more Australian
governments, and whose expenditure is exclusively borne by those
governments.
(2) This Item does not cover goods for use by a Commonwealth-controlled
authority within the meaning of section 130 of the Assessment Act.
(3) In this Item, "Australian government" means the Commonwealth, a State, the
Australian Capital Territory or the Northern Territory. Item 127: (Local
government bodies etc.)
(1) Goods for use by any of the following bodies that is constituted by a law
of the Commonwealth or of a State or Territory:
(a) a municipal, shire or district council that is constituted for general
purposes of local government;
(b) a public authority that is constituted for the purpose of carrying out
some or all of the functions that are ordinarily carried out by a
council of the kind described in paragraph (a);
(c) a harbour board, harbour trust or marine board.
(2) Goods for use by a fire brigade that is established for public purposes.
(3) This Item does not apply to goods for use by a Commonwealth-controlled
authority within the meaning of section 130 of the Assessment Act. Item 128:
(State libraries, museums and art galleries) Goods for use by a State public
library, museum or art gallery that:
(a) is established in the capital city of the State; and
(b) is controlled by a public authority constituted under a law of the
State; and
(c) has some or all of its expenditure borne by the State. Item 129:
(Grain storage authorities)
(1) Goods for use by a grain-storage authority exclusively as raw materials in
the construction or repair of structures that are to be used by that authority
exclusively for handling or storing grain in bulk.
(2) Machinery, implements or apparatus for use by a grain-storage authority
mainly for handling or storing grain in bulk. (Parts)
(3) Machinery, implements or apparatus for use by a grain-storage authority
mainly for installing or maintaining goods covered by subitem (2). (Parts)
(4) In this Item:
"grain-storage authority" means a person or body that has the function, under
the law of a State or Territory, of establishing, conducting or maintaining
facilities for handling or storing grain in bulk;
"structure" includes a silo, bin, elevator or building. Item 130: (Goods for
use by particular bodies) Goods for use by any of the following bodies:
(a) the Aboriginal and Torres Strait Islander Commission;
(b) the Anglo-Australian Telescope Board;
(c) the Australian-American Educational Foundation;
(d) the Australian Institute of Aboriginal and Torres Strait Islander
Studies;
(e) the Commonwealth War Graves Commission;
(f) the Reserve Bank of Australia.
Sub-Chapter 14.2: Foreign governments and government
representatives Item 131: (Foreign governments) Goods for use by the
government of a foreign country, not including goods for the use of:
(a) the country's diplomatic mission in Australia; or
(b) a consular post in Australia of the country; or
(c) a Trade Commissioner in Australia of the country. Item 132: (Trade
Commissioners)
(1) Imported goods that:
(a) are for use mainly for official purposes by a Trade Commissioner in
Australia of any foreign country; and
(b) are covered by item 5 or 6 in Schedule 4 to the Customs Tariff.
(2) Australian goods that are free from excise duty only because, at the time
of their entry for home consumption under an Act relating to excise, they are
intended for the official use of a Trade Commissioner in Australia of any
foreign country. Item 133: (Foreign tourist promotion agencies)
(1) The following printed matter for distribution free of charge by a
tourist-promotion agency of a foreign country for the purpose of promoting
visits to the foreign country:
(a) books, folders, guides, magazines and pamphlets;
(b) unframed photographs and photographic enlargements;
(c) framed or unframed posters;
(d) printed window transparencies;
(e) illustrated calendars;
(f) illustrated or unillustrated maps;
(g) transport timetables;
(h) lists and yearbooks, sponsored by the agency, of hotels or other
places of accommodation. This subitem does not apply if more than 25%
of the printed matter consists of commercial advertising.
(2) The following goods for use by a tourist-promotion agency of a foreign
country mainly for the purpose of promoting visits to the foreign country:
(a) documents for reference purposes containing information about museums,
universities, spas or other institutions;
(b) yearbooks, telephone and telex directories, lists of hotels or other
places of accommodation, and catalogues of fairs;
(c) samples or specimens, of negligible value, of national handcrafts;
(d) samples or specimens of articles of national costume or of cultural
items;
(e) flags of the foreign country;
(f) pictures, paintings, drawings, engravings, lithographs and framed
photographs and photographic enlargements;
(g) sculptures, tapestries and other similar works of art;
(h) art books;
(i) dioramas, scale models, lantern slides, photographic negatives
and printing blocks;
(j) show-cases, stands and similar articles for use in free public
exhibitions, displays or performances (not including goods of a kind
on sale to the general public in Australia or the external Territories
or goods that consist principally of commercial advertising matter).
(3) In this Item, "tourist-promotion agency" means:
(a) a national tourist organisation established or accredited by the
foreign country;
(b) a person or body appointed as a representative of such an
organisation. Item 134: (United Kingdom armed forces) Motor vehicles
manufactured in Australia that are for use, in circumstances
prescribed by the regulations, by a member of the United Kingdom armed
forces who is serving in Australia. Item 135: (United States Forces)
(1) Goods of a kind prescribed by the regulations that are for use or for
sale, in accordance with any conditions prescribed by the regulations, by a
military facility established in Australia by the United States Forces.
(2) Motor vehicles manufactured in Australia for use by a member of the United
States Forces in circumstances prescribed by the regulations.
(3) Goods of a kind prescribed by the regulations that:
(a) are imported by parcel post from the United States of America, in
accordance with any conditions that are prescribed by the regulations;
and
(b) are so imported for the personal use of:
(i) a member of the United States Forces; or
(ii) a member of the civilian component; or
(iii) a dependant of such a member. (local entry only)
(4) The following imported goods, if they are covered by item 8 in Schedule 4
to the Customs Tariff:
(a) personal effects, furniture or household goods of:
(i) a member of the United States Forces; or
(ii) a member of the civilian component; or
(iii) a dependant of such a member;
(b) motor vehicles for use by a member of the United States Forces or by a
member of the civilian component. (local entry only)
(5) In this Item:
"military facility" means a military sales facility, exchange facility,
commissary, officers' club, enlisted persons' club or similar military
facility;
"the United States Forces", "member of the United States Forces", "member of
the civilian component" and "dependant" have the same meanings as in the
Agreement concerning the status of the United States Forces in Australia that
was made between Australia and the United States of America on 9 May 1963.
Item 136: (Canadian armed forces) Motor vehicles manufactured in Australia
that are for use, in circumstances prescribed by the regulations, by a member
of the Canadian armed forces who is serving in Australia. Item 137: (New
Zealand armed forces) Motor vehicles manufactured in Australia that are for
use, in circumstances prescribed by the regulations, by a member of the New
Zealand armed forces who is serving in Australia. Item 138: (Singapore forces)
(1) The following imported goods, if they are covered by item 8 in Schedule 4
to the Customs Tariff:
(a) personal effects, furniture or household goods of:
(i) a member of a Singapore force; or
(ii) a member of the civilian component; or
(iii) a dependant of such a member;
(b) motor vehicles for use by:
(i) a member of a Singapore force; or
(ii) a member of the civilian component; or
(iii) a dependant of such a member. (local entry only)
(2) In this Item, "Singapore force", "civilian component" and "dependant" have
the same meanings as in the agreement between Australia and Singapore
concerning the status of Singapore forces in Australia. Item 139: (Papua New
Guinea Visiting Force)
(1) The following imported goods, if they are covered by item 8 in Schedule 4
to the Customs Tariff:
(a) personal effects, furniture or household goods of:
(i) a member of the Visiting Force of Papua New Guinea; or
(ii) a member of the civilian component; or
(iii) a dependant of such a member;
(b) motor vehicles for use by a member of the Visiting Force of Papua New
Guinea or by a member of the civilian component. (local entry only)
(2) In this Item, "Visiting Force", "civilian component" and "dependant" have
the same meanings as in the Agreement between Australia and Papua New Guinea
regarding the Status of Forces of each State in the Territory of the other
State that was signed on 26 January 1977.
Sub-Chapter 14.3: Miscellaneous bodies Item 140: (Public hospitals and
benevolent institutions) Goods for use by any of the following:
(a) a public hospital;
(b) a hospital that is carried on by a non-profit body;
(c) a public benevolent institution;
(d) a public body that is established and maintained principally for the
relief of unemployed persons. Item 141: (Charitable fund-raising
bodies) Goods for use by a body established and maintained principally
for the purpose of raising money mainly for donation towards the
establishment or maintenance of a body covered by paragraph (a), (b)
or (c) of exemption Item 140. Item 142: (Medical research bodies)
Goods for use by a non-profit body that is established and maintained
principally for the purpose of engaging in research into the causes,
prevention or cure of diseases in humans. Item 143: (Accident
prevention bodies) Goods for use by a non-profit body that is
established and maintained principally for the promotion of measures
designed to prevent or minimise the results of accidents (whether on
roads, in industry or elsewhere). Item 144: (Infant-welfare bodies)
Goods for use by:
(a) an infant-welfare centre, or infant-welfare clinic, that is conducted
by a non-profit body; or
(b) a body that is established and maintained principally for the purpose
of conducting, or promoting the interests of, centres or clinics
covered by paragraph (a). Item 145: (Imported goods donated or
bequeathed to scientific, literary etc. bodies) Imported goods for use
by:
(a) a body established in Australia solely for public purposes; or
(b) a non-profit body established and maintained principally for
religious, philosophical, educational, scientific or literary
purposes, or for the encouragement or advancement of the fine arts.
The goods must have been donated or bequeathed to the body before the
time of their entry for home consumption under the Customs Act. (local
entry only) Item 146: (Armed forces support bodies)
(1) Goods for use by a non-profit body:
(a) for donation to members of the armed forces; or
(b) mainly for providing comfort or recreation for members of the armed
forces; or
(c) for donation to another non-profit body for the purposes described in
paragraph (a) or (b).
(2) Goods for use by a non-profit body exclusively as raw materials in
manufacturing goods covered by subitem (1).
(3) In this Item, "members of the armed forces" means members in Australia of
:
(a) the Defence Force; or
(b) any other armed force of Her Majesty; or
(c) any other defence force serving in association with those forces. Item
147: (Public zoos) Goods for use by a non-profit body established and
maintained principally for the conduct and maintenance of public zoos.
Chapter 15: Miscellaneous Item 148: (Wedding rings) Wedding rings, but not
including rings set with gems or with imitation, reconstructed or synthetic
gems. Item 149: (Prams, bassinets etc.)
(1) Prams, strollers, pushers and similar goods designed for conveying
infants. (Parts)
(2) Bassinets, sleeping baskets, cradles and cots, for infants. (Parts)
(3) Baby capsules, safety seats, booster seats, and other goods designed for
use exclusively for carrying infants. (Parts)
(4) Restraining harness for infants. (Parts)
(5) Goods designed for use with goods covered by subitems (1) to (4). Item
150: (Cloth on the roll)
(1) Cloth on the roll (whether woven, felted, knitted, netted or crocheted),
including cloth made wholly or partly of glass fibre, rubber or synthetic or
plastic material.
(2) This Item does not cover:
(a) tracing cloth;
(b) floor coverings;
(c) goods that are covered by any Item in Schedule 2 or 5. Item 151:
(Yarns and threads for knitting, sewing etc.) Goods marketed
principally as yarns or threads for knitting, weaving, crocheting,
embroidery, sewing or mending, rug-making or tapestry work. Item 152:
(Leather) Leather, but not including tanned skins (or skins that have
been similarly processed) with fur, hair or wool attached. Item 153:
(Raffia) Raffia. Item 154: (Sewing twine) Sewing twine. Item 155:
(Goods for religious use)
(1) Goods for use by a person mainly for the purposes of church services.
(2) Goods for use by a person mainly in religious devotion, not including
goods of a kind ordinarily used for purposes of a non-religious kind. Item
156: (Coffins etc.)
(1) Coffins, cremation caskets and urns.
(2) Goods marketed exclusively as fittings or trimmings for goods covered by
subitem (1).
(3) Goods for use by a person exclusively as fittings or trimmings for goods
covered by subitem (1). Item 157: (Wreaths etc.)
(1) Wreaths, and covers and mounts for wreaths.
(2) Floral tributes (including bouquets, posies, floral baskets and sheaves)
containing natural flowers. Item 158: (Plants, trees, seeds etc. for
horticultural purposes)
(1) Plants and trees.
(2) Bulbs, seeds, parts of plants and similar goods that are marketed
principally for propagation or other horticultural purposes. Item 159:
(Fertilisers etc.)
(1) Fertilisers.
(2) Other materials and preparations ordinarily used to stimulate or improve
the setting of fruit, or the growth or productivity of plants. Item 160:
(Tobacco, cigarettes and cigars) Tobacco, cigarettes and cigars. Item 161:
(Poultry food) Poultry food. Item 162: (Food for non-domestic birds) Food for
birds (other than birds kept as domestic pets). Item 163: (Food for guide dogs
or animals in shelters etc.) Goods for use by a person exclusively as food
for:
(a) guide dogs for blind persons; or
(b) animals being given refuge, or medical treatment, in animal shelters,
animal hospitals or veterinary clinics. Item 164: (Imported horses)
Imported horses. Item 165: (Horseshoes and horseshoe nails) Horseshoes
and horseshoe nails. Item 166: (Veterinary instruments, appliances and
materials) Veterinary instruments, appliances, materials and
preparations of a kind ordinarily used or prescribed by veterinary
surgeons. (Parts, accessories and attachments) Item 167: (Tallow)
Tallow. Item 168: (Scoured wool etc.)
(1) Scoured wool, slipe wool, fellmongered wool and carbonised wool.
(2) Wool tops, wool noils and wool waste. Item 169: (Wireless transceivers for
use with Flying Doctor Service)
(1) Wireless transceivers for use by an authorised person mainly in
conjunction with a radio service that is conducted by:
(a) the Royal Flying Doctor Service of Australia; or
(b) an organisation that conducts an aerial medical or ambulance service
similar to the service conducted by the Royal Flying Doctor Service of
Australia. (Parts)
(2) In this Item, "authorised person" means the holder of a licence that is
issued under the Radiocommunications Act 1983 in respect of the use of
equipment in connection with an aerial medical or ambulance service. Item 170:
(Satellite receiving equipment) Satellite earth stations, and associated
devices, for use by a person mainly for receiving the satellite service known
as the Homestead and Community Broadcasting Satellite Service, but not
including goods that are for use, to a significant extent, in connection with
a business that is carried on for the purpose of profit or gain. (Parts and
accessories) Item 171: (Solar energy equipment)
(1) Goods of a kind ordinarily used for collecting, absorbing or concentrating
the sun's rays for the purpose of using them as a source of heat. (Parts)
(2) Photovoltaic cells. (Parts)
(3) Goods for use by a person mainly in facilitating the operation of goods
covered by subitem (1) or (2). (Parts) Item 172: (LPG etc. conversion
equipment) Goods for use by a person to convert an internal combustion engine
so that the engine (or the unit of which it forms part) can operate on natural
gas or liquid petroleum gas. This Item only applies if the goods are essential
to the conversion and:
(a) are to form an integral part of the converted engine (or of the unit
of which it forms part); or
(b) are to be connected to the converted engine, whether directly or
indirectly. Item 173: (Fire fighting and prevention equipment)
(1) Equipment and apparatus of a kind ordinarily used in preventing or
combating fire. (Parts and accessories)
(2) Materials for use by a person exclusively in the repair or maintenance of
goods covered by subitem (1).
(3) Chemicals and other preparations for use by a person exclusively in
fire-fighting appliances. Item 174: (Water) Water (including distilled water
and purified water), but not including manufactured beverages or toilet water.
Item 175: (Ice) Plain ice and dry ice. Item 176: (Gases) Gases, not including:
(a) carbon dioxide;
(b) refrigerant gases;
(c) gases marketed principally for inflating balloons. Item 177:
(Acetylene, liquid oxygen etc.)
(1) Dissolved acetylene, liquid oxygen and liquid nitrogen.
(2) Calcium carbide. Item 178: (Ammonia) Aqua (liquid) ammonia and anhydrous
ammonia. Item 179: (Toluol) Toluol. Item 180: (Explosives)
(1) Explosives, not including:
(a) fireworks, rockets or coloured fires;
(b) sporting powder, safety cartridges, percussion caps or ammunition.
(2) Goods for use by a person exclusively as raw materials in producing
explosives covered by subitem (1). Item 181: (Currency) Coins or notes that
are lawfully current in Australia or in any other part of the world. Item 182:
(Bullion) Bullion. Item 183: (Gold etc. imported for approved mint) Gold coin
or gold imported for treatment by a mint approved by the Treasurer in writing
for the purposes of this Item. (local entry only) Item 184: (Goods produced in
New Zealand, Fiji etc.) Goods that:
(a) came into existence in New Zealand, Fiji, Norfolk Island, Papua New
Guinea, the Territory of Christmas Island or the Territory of Cocos
(Keeling) Islands; and
(b) would in no circumstances be subject to sales tax if they had come
into existence in Australia. Item 185: (Goods imported for repair,
processing etc.) Goods imported for repair, alteration or industrial
processing, if the goods are covered by item 21 in Schedule 4 to the
Customs Tariff. (local entry only) Item 186: (Goods imported or
purchased by overseas travellers)
(1) Goods that:
(a) are imported by a passenger or member of the crew of a ship or
aircraft; and
(b) are covered by item 15 in Schedule 4 to the Customs Tariff.
(2) Goods that:
(a) are purchased from an inwards duty free shop by a relevant traveller;
and
(b) are covered by item 15 in Schedule 4 to the Customs Tariff (or would
be covered if they had been imported by the relevant traveller). Item
187: (Imported goods of negligible value) Imported goods of negligible
or insubstantial value that are covered by paragraph (a), (b) or (c)
of item 32 in Schedule 4 to the Customs Tariff. (local entry only)
Item 188: (Inherited goods) Imported goods inherited by a person, body
or institution that was resident or established in Australia at the
time of becoming the owner of the goods. (local entry only) Item 189:
(Ship's stores and aircraft's stores)
(1) Ship's stores, and aircraft's stores, that are exempt from customs duty
because of section 130 of the Customs Act.
(2) Goods for use by a person as stores for a ship or aircraft engaged in
overseas services, but not including goods that are liable to customs duty.
Item 190: (Airport shop goods) Airport shop goods sold or for sale to a
relevant traveller from an inwards duty free shop. Item 191: (National flags
etc.) Flags that are made of cloth, paper or plastic sheeting and are the
emblems of nations, states or territories, or of the United Nations. Item 192:
(Construction, repair etc. of property owned or leased by
always-exempt persons or foreign governments)
(1) Goods for use by a person so that the goods become an integral part of
property (not being goods) where:
(a) the use is under a contract with an always-exempt person or with the
government of a foreign country, or under a sub-contract under such a
contract; and
(b) either:
(i) the property is owned by or leased to the always-exempt person
or the government of the foreign country; or
(ii) the use is in the construction, improvement, or other
preparation, of the property for ownership by the
always-exempt person or the government of the foreign country.
(2) Goods for use by a person so that the goods become an integral part of
property (not being goods) where:
(a) the property is leased to an always-exempt person or the government of
a foreign country; and
(b) the use of the goods by the person is under a contract with the
lessor, or under a sub-contract under such a contract; and
(c) the lessor entered into the contract for the purpose of complying with
the requirements of the lease.
(3) This Item does not apply if the property is or will be used by:
(a) the foreign country's diplomatic mission in Australia; or
(b) a consular post in Australia of the foreign country; or
(c) a Trade Commissioner in Australia of the foreign country. Item 193:
(Goods for donation or loan to an always-exempt person or a foreign
government)
(1) Goods for use by a person:
(a) for donation to an always-exempt person or the government of a foreign
country; or
(b) for lending free of charge to an always-exempt person, or to the
government of a foreign country, for the whole of the statutory
period.
(2) Subitem (1) does not apply:
(a) in any case-unless the goods will be assessable goods when donated or
lent; and
(b) in the case of a donation or loan to the government of a foreign
country-if the goods will be used by:
(i) the country's diplomatic mission in Australia; or
(ii) a consular post in Australia of the country; or
(iii) a Trade Commissioner in Australia of the country. Item 194:
(Goods for supply to a person for use in exempt circumstances)
Goods for use by a person for supply to another person under a
contract (other than a contract of sale) if:
(a) property in the goods is to pass to the other person under the
contract; and
(b) the other person would have been entitled to quote for the purchase in
reliance on an exemption Item, if the other person had purchased the
goods. Item 195: (Parts, repair equipment etc. for use in relation to
certain leases)
(1) Goods that are covered by an agreement under subsection 15A(3) or (4) of
the Assessment Act, where:
(a) they are for use exclusively as mentioned in that subsection; and
(b) the exempt percentage specified in the agreement is 100%.
(2) Goods ("the associated goods") where all the following conditions are met:
(a) there is an eligible long-term lease of other goods;
(b) the associated goods are for use by the lessor exclusively:
(i) as parts, accessories, fittings or attachments for the other
goods; or
(ii) so as to become an integral part of the other goods;
(c) if that use were instead by the lessee or the sub-lessee mentioned in
paragraph (b) of the definition of "eligible long-term lease" in
section 5 of the Assessment Act, it would satisfy the exemption Item
mentioned in that paragraph.
(3) Goods ("the repair equipment") where all the following conditions are met:
(a) there is an eligible long-term lease of other goods;
(b) the repair equipment is for use by the lessor exclusively as equipment
for repairing or maintaining the other goods;
(c) if that use were instead by the lessee or the sub-lessee mentioned in
paragraph (b) of the definition of "eligible long-term lease" in
section 5 of the Assessment Act, it would satisfy one or more of
exemption Items 1, 2, 18, 23, 28, 29, 30, 33, 34, 35, 36 and 38.
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