Commonwealth Numbered Acts

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

SCHEDULE 3
GOODS TAXED AT 15% Item 1: (Passenger motor vehicles)

(1) Passenger motor vehicles that are covered by heading 8703 in Schedule 3 to
the Customs Tariff (or would be covered by that heading if they were
imported), but not including motor vehicles covered by Item 1 in Schedule 5.

(2) In this Item, "passenger motor vehicle" means a motor vehicle that is a
passenger motor vehicle for the purposes of heading 8703 in Schedule 3 to the
Customs Tariff.