SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) AMENDMENT ACT 1978 NO. 107, 1978 SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) AMENDMENT ACT 1978 NO. 107, 1978 - TABLE OF PROVISIONS 1. Short title. 2. Commencement 3. 4. First Schedule 5. Second Schedule SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) AMENDMENT ACT 1978 No. 107, 1978 - SECT 1 Short title. SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) AMENDMENT ACT 1978 No. 107 of 1978 An Act to amend the Sales Tax (Exemptions and Classifications) Act 1935, and for related purposes. BE IT ENACTED by the Queen, and the Senate and House of Representatives of the Commonwealth of Australia, as follows: Short title, &c. 1. (1) This Act may be cited as the Sales Tax (Exemptions and Classifications) Amendment Act 1978.*1* (2) The Sales Tax (Exemptions and Classifications) Act 1935*2* is in this Act referred to as the Principal Act. SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) AMENDMENT ACT 1978 No. 107, 1978 - SECT 2 Commencement 2. This Act shall be deemed to have come into operation on 26 May 1978. SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) AMENDMENT ACT 1978 No. 107, 1978 - SECT 3 3. The Principal Act is amended by inserting after section 6AB the following section: Sales tax not payable on proportion of value of certain goods ''6AC. Notwithstanding anything contained in any Sales Tax Assessment Act, where, under by-laws made for the purposes of item 15 in Schedule 2 to the Customs Tariff, a proportion only of the value of goods to which that item applies is not liable to duties of Customs, sales tax is not payable on the equivalent proportion of the amount that is the sale value of the goods under the Sales Tax Assessment Act (No. 5) 1930.''. SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) AMENDMENT ACT 1978 No. 107, 1978 - SECT 4 First Schedule 4. (1) The First Schedule to the Principal Act is amended- (a) by inserting ''in this Schedule'' after ''item'' in sub-paragraph (i) of paragraph (j) of the definition of ''aids to manufacture''; (b) by inserting after item 38 the following item: ''38A. Preparations- (a) that are put up and sold for use as substances to be applied to the skin for the purpose of screening out solar ultra-violet rays; and Nos. 1 to 9''; (b) in respect of which there is in force a certificate given for the purposes of this item by the Director-General of Health, or by an officer appointed by him for the purpose, that certifies that the preparations are preparations that provide an acceptable level of protection from solar ultra-violet rays (c) by omitting item 58 and substituting the following item: ''58. Imported goods consisting of overseas travel literature and other printed matter relating to overseas travel, being goods to which paragraph (d) of item 35 in Schedule 2 to the Customs Tariff applies No. 5''; (d) by omitting sub-item (2) of item 59 and substituting the following sub-item: ''(2) Imported goods consisting of calendars, catalogues, price lists or other printed matter, being goods to which paragraph (d) of item 35 in Schedule 2 to the Customs Tariff applies, but not including calendars, catalogues, price lists or printed matter designed to advertise the sale or hire of goods by, or the services of, any person in Australia No. 5''; (e) by omitting from item 69 ''sub-item 49.11.2 in Part II of the First Schedule'' and substituting ''item 22, or paragraph (c) of item 27, in Schedule 2''; (f) by omitting from sub-item (3) of item 107 ''goods to which paragraph 37.04.21, or sub-item 37.07.1, in Part II of the First Schedule to the Customs Tariff applies'' and substituting ''films that wholly or mainly depict or describe, or depict and describe, places outside Australia''; (g) by omitting sub-item (1) of item 114 and substituting the following sub-item: ''(1) Goods imported by passengers or members of the crew of ships or aircraft, being goods to which item 15 or 16 in Schedule 2 to the Customs Tariff applies, but not including goods in respect of which, under by-laws made for the purposes of item 15 in that Schedule, a proportion only of the value of those goods is not liable to duties of Customs No. 5''; (h) by inserting after sub-item (3) of item 114B the following sub-item: ''(4) Imported goods to which item 11 in Schedule 2 to the Customs Tariff applies, being- (a) the personal effects, furniture or household goods of members of the United States Forces, or of members of the civilian component, or of dependants of such members; or (b) motor vehicles for use by members of the United States Forces or by members of the civilian component No. 5''; (j) by inserting after item 114B the following item: ''114C. Imported goods to which item 11 in Schedule 2 to the Customs Tariff applies, being- (a) the personal effects, furniture or household goods of members of the Visiting Force of Papua New Guinea, or of members of the civilian component, or of dependants of such members; or (b) motor vehicles for use by members of the Visiting Force of Papua New Guinea or by members of the civilian component No. 5''; For the purposes of this item, the expressions ''Visiting Force'', ''civilian component'' and ''dependant'' have the same respective meanings as they have in the Agreement between Australia and Papua New Guinea regarding the Status of Forces of each State in the Territory of the other State signed on 26 January 1977 (k) by omitting item 145 and substituting the following item: ''145. Imported goods consisting of- (a) goods the value of which is insubstantial, being goods to which paragraph (a) or (b) of item 35 in Schedule 2 to the Customs Tariff applies; or No. 5''; (b) samples of negligible value, being goods to which paragraph (c) of item 35 in Schedule 2 to the Customs Tariff applies (m) by omitting from paragraph (a) of sub-item (3) of item 68 and from items 69A and 69B ''the First Schedule'' and substituting ''Schedule 1''; and (n) by omitting from items 70, 111A and 116 ''Part I of the Second Schedule'' (wherever occuring) and substituting ''Schedule 2''. (2) Where, on or after the day on which this Act is deemed to have come into operation but before the day on which this Act receives the Royal Assent, the Director-General of Health, or an officer appointed by him for the purpose, has given a certificate purporting to be for the purposes of item 38A in the First Schedule to the Principal Act as amended by sub-section (1), the certificate shall be, and shall be deemed to have been, as valid and effectual as it would have been if this Act had received the Royal Assent on the day on which the certificate was given. SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) AMENDMENT ACT 1978 No. 107, 1978 - SECT 5 Second Schedule 5. The Second Schedule is amended by adding at the end of items 20, 24 and 25 '', but not including goods to which item 38A in the First Schedule applies''. -------------------------------------------------------------------------------- SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) AMENDMENT ACT 1978 No. 107, 1978 - NOTES NOTES 1. Act No. 107, 1978; assented to 19 September 1978. 2. Act No. 60, 1935, as amended. For previous amendments see Act No. 41, 1936; No. 78, 1938; No. 32, 1939; Nos. 29 and 76, 1940; No. 32, 1941; No. 6, 1942; Nos. 35 and 44, 1943; No. 31, 1944; No. 36, 1945; Nos. 12 and 67, 1946; No. 65, 1947; No. 42, 1948; No. 54, 1949; No. 37, 1950; No. 42, 1951; No. 44, 1952; No. 53, 1953; No. 45, 1954; No. 5, 1956; No. 71, 1957; Nos. 17 and 92, 1959; Nos. 65 and 88, 1960; Nos. 1 and 76, 1961; No.4, 1962; No. 44, 1963; No. 30, 1965; Nos. 26 and 62, 1966; Nos. 21, 29 and 80, 1967; No. 78, 1970; Nos. 67 and 87, 1972; Nos. 17 and 181, 1973; No. 216, 1973 (as amended by No. 20, 1974); No. 24, 1975; and No. 175, 1976.