Commonwealth Numbered Acts

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992 No. 119, 1992 - SCHEDULE 5

SCHEDULE 5
GOODS TAXED AT 30%
TABLE OF CONTENTS
1. Luxury motor cars
2. Fur skins etc.
3. Jewellery, precious stones etc.
4. Tie pins, cuff links etc.
5. Goods made of precious metals etc.
6. Watches etc.
7. Clocks etc.
8. Binoculars etc.
9. Cameras etc.
10. Photographic enlargers etc.
11. Projection and viewing equipment
12. Tape recorders, video recorders, video cameras, radios,
televisions etc.
13. Picture tubes for televisions
14. Slot machines for gambling and amusement Item 1: (Luxury motor cars)

(1) Motor cars or station wagons (including those known as four-wheel drive
vehicles), if the taxable value of the taxable dealing concerned is more than
67.1% of the motor vehicle depreciation limit that applies under section 57AF
of the Income Tax Assessment Act 1936 for the financial year in which the
taxable dealing happens.

(2) This Item does not cover motor vehicles that are specially fitted out for
transporting disabled persons seated in wheel chairs unless the motor vehicles
are described in subitem (1) of exemption Item 96 or 97. Item 2: (Fur skins
etc.)

(1) The following goods, if they consist principally of fur skins:

   (a)  clothes for human wear;

   (b)  rugs (other than floor rugs or mats);

   (c)  fur trimmings.

(2) Fur skins, or parts of fur skins, that are tanned, dressed or otherwise
processed, but not including fur skins or parts that are marketed principally
as floor rugs or mats.

(3) In this Item, "fur skins" includes any skin with fur or hair attached.
Item 3: (Jewellery, precious stones etc.)

(1) Jewellery, imitation jewellery and personal adornments.

(2) Precious stones and semi-precious stones, pearls (including cultured
pearls, reconstructed pearls and synthetic pearls), imitation, reconstructed
or synthetic stones.

(3) This Item does not cover goods of a kind ordinarily used as parts for
clothes for human wear. Item 4: (Tie pins, cuff links etc.) Studs, sleeve
links, tie pins, tie chains, tie clips, collar pins, gold or silver safety
pins and chains for those pins. Item 5: (Goods made of precious metals etc.)

(1) Goods consisting principally of a precious metal or precious metals, but
not including:

   (a)  coins or ingots;

   (b)  granulated gold, gold wire, gold leaf or similar materials of other
        precious metals.

(2) Plated ware plated with precious metal (other than silver).

(3) Goods made of rolled gold.

(4) Gold-filled goods.

(5) Subitems (2) to (4) do not apply to:

   (a)  knives, forks, spoons or other cutlery;

   (b)  cutlery sharpeners;

   (c)  scissors;

   (d)  school or university badges, or badges that indicate that a person is
        a member of a particular organisation or association. Item 6: (Watches
        etc.)

(1) Watches.

(2) Goods marketed principally as movements or parts for watches.

(3) Watch chains and watch bands.

(4) Straps and clasps for wristwatches. Item 7: (Clocks etc.)

(1) Clocks, but not including time-recording apparatus, or clock systems, of a
kind ordinarily used for business or industrial purposes.

(2) Goods marketed principally as movements, parts or keys for clocks covered
by subitem (1). Item 8: (Binoculars etc.) Binoculars and opera glasses, and
cases for those goods. Item 9: (Cameras etc.)

(1) Cameras (including cinematograph and stereo cameras), automatic photo
booths and other equipment for taking photographs, but not including cameras
or equipment of a kind ordinarily used in reproducing documents, drawings and
plans.

(2) Goods marketed principally as parts or accessories for goods covered by
subitem (1). Item 10: (Photographic enlargers etc.)

(1) Photographic enlarging and reducing apparatus, but not including apparatus
of a kind ordinarily used in reproducing documents, drawings and plans.

(2) Goods marketed principally as parts or accessories for goods covered by
subitem (1). Item 11: (Projection and viewing equipment)

(1) Appliances of a kind ordinarily used for the projection of cinematograph
films, film strips or photographic slides.

(2) Screens of a kind ordinarily used in connection with appliances covered by
subitem (1).

(3) Appliances of a kind ordinarily used for viewing film strips or
photographic slides.

(4) Subitems (1) to (3) do not apply to appliances or screens of a kind
ordinarily used for business or industrial purposes.

(5) Goods marketed principally as parts or accessories for goods covered by
subitem (1), (2) or (3). Item 12: (Tape recorders, video recorders, video
cameras, radios, televisions etc.)

(1) Appliances of a kind ordinarily used for one or more sound/vision
functions, but not including:

   (a)  office dictation machines, and other appliances of a kind ordinarily
        used for recording speech, or recording and reproducing speech;

   (b)  radio receivers of a kind ordinarily used in conducting public
        commercial telecommunications services;

   (c)  appliances of a kind ordinarily used in, or in connection with,
        conducting television services authorised by or under the Broadcasting
        Act 1942.

(2) Goods of a kind marketed principally as components of, or auxiliaries to:

   (a)  appliances covered by subitem (1); or

   (b)  systems of a kind ordinarily used for one or more sound/vision
        functions.

(3) Goods that incorporate one or more sound/vision components. This subitem
does not apply if the taxable value of the taxable dealing concerned is at
least double the amount that it would have been if it had been a dealing only
with those components.

(4) Goods (other than batteries) marketed principally as parts or accessories
for goods covered by subitems (1) to (3).

(5) In this Item:

"sound/vision component" means any component of goods that (either of itself
or with the aid of other components) allows the goods to be used for a
sound/vision function;

"sound/vision function" means any of the following:

   (a)  receiving radio programs;

   (b)  receiving television programs;

   (c)  recording sound on tapes;

   (d)  reproducing sound from records, tapes or compact discs or other audio
        discs;

   (e)  recording on video tapes or video discs;

   (f)  reproducing from video tapes or video discs. Item 13: (Picture tubes
        for televisions) Cathode ray tubes of a kind ordinarily used in
        television receivers. Item 14: (Slot machines for gambling and
        amusement)

(1) Goods of a kind ordinarily used for gambling, entertainment or amusement,
if the operation of the goods is designed to depend on the insertion of money
or tokens in the goods or in other connected or associated goods.

(2) Coin or token operated goods of a kind ordinarily used while connected to,
or associated with, goods covered by subitem (1).

(3) Goods marketed principally as parts or accessories for goods covered by
subitem (1) or (2).
APPENDIX A
Decision chart 1
(for exemption (R) Items 1, 2, 18, 23, 28, 29, 33 and 35)
(CHART OMITTED)