SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) AMENDMENT ACT 1981 NO. 142, 1981 SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) AMENDMENT ACT 1981 NO. 142, 1981 - TABLE OF PROVISIONS 1. Short title. 2. Commencement 3. Goods incorporating cathode ray tubes 4. Goods incorporating seat belt assemblies 5. Amendments of Schedules to Principal Act SCHEDULE SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) AMENDMENT ACT 1981 No. 142, 1981 - SECT 1 Short title. SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) AMENDMENT ACT 1981 No. 142 of 1981 -------------------------------------------------------------------------------- -------------------------------------------------------------------------------- An Act to amend the Sales Tax (Exemptions and Classifications) Act 1935 (Assented to 30 September 1981) BE IT ENACTED by the Queen, and the Senate and the 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 1981. (2) The Sales Tax (Exemptions and Classifications) Act 1935*1* is in this Act referred to as the Principal Act. SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) AMENDMENT ACT 1981 No. 142, 1981 - SECT 2 Commencement 2. This Act shall be deemed to have come into operation on 19 August 1981. SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) AMENDMENT ACT 1981 No. 142, 1981 - SECT 3 Goods incorporating cathode ray tubes 3. Section 6 of the Principal Act is repealed. SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) AMENDMENT ACT 1981 No. 142, 1981 - SECT 4 Goods incorporating seat belt assemblies 4. Section 6AB of the Principal Act is repealed. SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) AMENDMENT ACT 1981 No. 142, 1981 - SECT 5 Amendments of Schedules to Principal Act 5. The Schedules to the Principal Act are amended as set out in the Schedule to this Act. SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) AMENDMENT ACT 1981 No. 142, 1981 - SCHEDULE SCHEDULE PART I - AMENDMENTS OF FIRST SCHEDULE 1. The First Schedule is amended by omitting the definitions at the beginning of the Schedule and substituting the following clause:- Interpretation "1. (1) In this Schedule, unless the contrary intention appeas - 'agriculture' includes viticulture, horticulture, pasturage, apiculture, poultry farming, dairy farming, and other operations connected with the cultivation of the soil, the gathering in of crops and the rearing of livestock; 'aids to manufacture' means goods for use by a manufacturer in the course of carrying on a business (where that use is exclusively, or primarily and principally, for the purposes of that business), being - (a) machinery, implements and apparatus for use exclusively, or primarily and principally - (i) in the actual processing or treatment of goods to be used in, wrought into or attached to goods to be manufactured by him; (ii) in any processing or treatment by which the goods to be used in, wrought into or treatment is applied are used in, wrought into or attached to goods to be manufactured by him; (iii) in any processing or treatment for the purpose of bringing goods manufactured by him into, or maintaining those goods in, the form or condition in which they are to be marketed or used by him; (iv) in the packaging or placing in containers of goods manufactured by him or the labelling of those goods or of the containers in which those goods are packaged or placed, not being packaging, placing or labelling which is carried out exclusively, or primarily and principally, for purposes connected with the delivery of the manufactured goods; (v) in testing or checking the quality or specifications of goods processed or treated by him as specified in sub-paragraph (i), (ii) or (iii); (vi) in the disposal of waste substances resulting from any activity carried out by him as specified in this paragraph, not being an activity carried out by the use of machinery, implements or apparatus expressly excluded from this definition; (vii) in the cleansing or sterilizing of bottles, vats or other containers which he uses in the storage or marketing of goods which he processes or treats as specified in sub-paragraph (i), (ii) or (iii); (viii) in the transportation, which premises in which any activity is activity is carried out by him as specified in this paragraph (not being an activity carried out by the use of machinery, implements or apparatus expressly excluded from this definition), of goods in relation to which that activity has been, is, or is to be, carried out; (ix) in the storage, within premises in which any activity is carried out by him as specified in this paragraph (not being an activity carried out by the use of machinery, implements or apparatus expressly excluded from this definition) or premises contiguous to any such premises, of goods in relation to which that activity is , or is to be, carried out; (x) in operating, applying, cleansing or sterilizing machinery, implements or apparatus (not being machinery, implements or apparatus expressly excluded from this definition) used in any activity carried out by him as specified in this paragraph; (xi) in carrying out scientific research in relation to manufacturing operations conducted by him; (b) goods for use as integral parts of machinery, implements or apparatus to be constructed in situ and to be used exclusively or primarily and principally, as specified in paragraph(a); (c) parts for, or materials for use in the repair of, so as to form part of, any of the machinery, implements or apparatus specified in paragraph (a) or (b); or (d) goods (other then thiose specified in paragraph (a) or (b) or those excluded from this definition by paragraph (f) or (k) for use as specified in paragraph (a), but does not include the following goods, unless those goods are of a kind ordinarily manufactured by the manufacturer for sale and are for use by him exclusively and directly in carrying out scientific research as specified in sub-paragraph (a) (xi): (e) road vehicles of the kinds ordinarily used for the transport of persons or the transport or delivery of goods; (f) goods for use exclusively, or primarily and principally, for or in connection with the preparation or preservation of food or drink (whether for consumption on the premises where it is prepared or preserved or elsewhere) in, or in premises occupied in connection with hotels, boarding houses, catering establishments, kitchens, restaurants, cafes, milk bars, coffee shops, retail shops, vehicles, other retail outlets, or establishments or outlets similar to those establishments or outlets, not being goods for use by a confectioner, baker or pastry-cook exclusively, or primarily and principally, in the manufacture of confectionery, bread, cakes, biscuits or pastry for sale by wholesale or for placing in stock for sale by retail; (g) vending machines or other appliances of a kind used for the sale of goods; (h) equipment or articles of a kind ordinarily used for office work, not being for use primarily and principally, and directly, in the manufacture of goods; (i) machinery, implements or apparatus for use in the production of electric current, gases, steam, compressed air or hydraulic power, being production for purposes other than - (i) sale by the producer; or (ii) use by the producer exclusively, or primarily and principally, in any activity specified in paragraph (a); (j) containers, pallets, stillages, spools or other goods for use by the manufacturer in the storage or delivery of his products or materials or parts for the construction in situ of any containers for use in such storage; (k) goods for use in connection with the manufacture for sale of goods, if the first-mentioned goods are to be sold to the purchaser of the goods to be so manufactured, except where the goods to be so manufactured - (i) are covered by an item in this Schedule; or (ii) are to be sold by the manufacturer to a person who quotes his certificate of registration in request of the purchase of those goods and who furnishes to the manufacturer a certificate in writing that the first-mentioned goods are not for resale to a person to whom the goods to be so manufactured are also to be sold; (l) parts or lubricants for any goods expressly excluded from this definition; 'auxiliaries to aids to manufacture' means goods for use by a manufacturer exclusively, or primarily and principally - (a) in the processing or treatment of goods to be used by him as aids to manufacture; (b) in the disposal of waste substances resulting from any activity carried out by him as specified in this definition not bein waste substances resulting from the use of goods which are expressly excluded from this definition; (c) in the transportation, within premises in which they are to be used by him as specified in this paragraph, of goods - (i) to be used by him as aids to manufacture; or (ii) to be used by him exclusively, or primarily and principally, in any activity as specified in this definition, not being an activity involving the use of goods which are expressly excluded from this definition (d) in the storage, within premises in which they are to be used by him as specified in this paragraph or premises contiguous to such premises, of goods - (i) to be used by him as aids to manufacture; or (ii) to be used by him exclusively, or primarily and principally, in any activity as specified in this definition, not bein an activity involving the use of goods which are expressly excluded from this definition; (e) in the cleansing or sterilizing of bottles, vats or other containers for use in the storage of goods - (i) to be used by him as aids to manufacture; or (ii) to be used by him exclusively, or primarily and principally, in any activity as specified in this definition; (f) in operating, applying, cleansing or sterilizing machinery, implements or apparatus (not being machinery, implements or apparatus which is expressly excluded from this definition) used exclusively, or primarily and principally, in any activity carried out by him as specified in this definition; (g) as integral parts in the construction in situ or repair of machinery, implements or apparatus (not being machinery, implements or apparatus which is expressly excluded from this definition) to be used by him exclusively, or primarily and principally, in any activity as specified in this definition, but does not include goods which are of any of the kinds expressly excluded from the definition of 'aids to manufacture', 'container' means - (a) the inner or outer coverings in which goods are packed or secured, or are to be packed or secured, in the ordinary course of business (including inside linings and inside packing materials); or (b) goods ordinarily used to secure or seal, or to describe the contents of, coverings to which paragraph (a) applies, being goods forming part of the completed coverings, and includes can keys, glass droppers and other goods that - (c) are accessories of coverings or goods to which paragraph (a) or (b) applies or of goods marketed in such coverings; (d) are attached to or form part of the inner coverings, or are contained in the outer coverings, of the goods so marketed; and (e) are sold with those goods for one inclusive price; 'goods to be used in, wrought into or attached to goods to be manufactured' means goods to be so used or dealt with that those goods, or some essential element thereof, will forma an integral part of the goods to be manufactured, and will remain in those goods as an element essential to the goods in their completely manufactured condition; 'livestock' does not include animals kept as domestic pets; 'n.e.i.' means not covered by any other item or sub-item in this Schedule or by any item or sub-item in any other Schedule to this Act; 'parts', in relation to road vehicles, includes bodies for those road vehicles (inclkuding insulated bodies, tank bodies and other bodies designed for the transport or delivery of goods of particular kinds), underbody hoists and other equipment or apparatus of a kind ordinarily fitted to road vehicles, being equipment or apparatus used in connection with the transport or delivery of goods by those road vehicles. "(2) For the purposes of the definition of 'auxiliaries to aids to manufacture' in sub-clause (1) 'goods' includes goods that have gone into use in Australia. "(3) Sub-paragraphs (a) (iv) and (v) of the definition of 'aids to manufacture' in sub-clause (1) shall not be taken to limit the generality of sub-paragraphs (a) (i) and (iii) of that definition. "(4) The express references in this Schedule to processing or treatment do not imply that references to manufacture do not include references to processing or treatment. "(5) An item in Division VI does not apply to goods put up and sold for use as foods for animals.". Item 1 2. Item 1 in the First Schedule is amended by inserting after sub-item (38) the following sub-item: ''(38A) Saddlery, harness, trace chains and horse rugs for use in agricultural industry exclusively, or primarily and principally, in carrying out agricultural operations''. Nos. 1 to 9 Item 6 3. Item 6 in the First Schedule is amended by omitting from sub-item (9) ''horses,''. Item 14 4. Item 14 in the First Schedule is omitted and the following item is substituted: ''14. (1) Machinery, implements and apparatus (other than road vehicles of the kinds ordinarily used for the transport of persons or the transport or delivery of goods, or parts for those road vehicles), for use in the mining industry in carrying out mining operations or in the treatment of the products of those operations Nos. 1 to 9 ''(2) Parts and lubricants for goods covered by sub-item (1)''. Nos. 1 to 9 Item 14A 5. Item 14A in the First Schedule is amended- (a) by inserting in sub-item (1) ''transport or'' before ''delivery''; (b) by inserting in sub-item (1) ''or lubricants'' after ''parts''; and (c) by inserting in sub-item (2) ''and lubricants'' after ''Parts''. Item 20B 6. Item 20B in the First Schedule is omitted and the following item is substituted: Nos. 1 to 9 ''20B. (1) Machinery, equipment and materials for use in the pearling industry in carrying out pearling operations, but not including road vehicles of the kinds ordinarily used for the transport of persons or the transport or delivery of goods, or parts or lubricants for those road vehicles ''(2) Parts and lubricants for goods covered by sub-item (1)''. Nos. 1 to 9 Item 28 7. Item 28 in the First Schedule is amended- (a) by inserting in sub-item (1) '', glac'e fruits, drained fruits'' after ''crystallized fruits''; and (b) by adding at the end of sub-item (2) '', but not including crystallized fruits, glac'e fruits or drained fruits''. Item 35A 8. Item 35A in the First Schedule is amended by omitting sub-items (1), (2) and (3) and substituting the following sub-items: ''(1) Tea and preparations that are marketed exclusively, or primarily and principally, as tea preparations, being preparations for potable use the ingredients of which consist principally of tea or principally of- Nos. 1 to 9 (a) tea; and (b) milk, milk powder, milk substitute or any other substance of a kind ordinarily used as a beverage whitener, sugar or any other sweetener, or a mixture of any 2 or more of those goods ''(2) Coffee, including raw or roasted coffee beans, coffee essence, chicory and preparations that are marketed exclusively, or primarily and principally, as coffee preparations, being preparations for potable use the ingredients of which consist principally of coffee or coffee essence or principally of- Nos. 1 to 9 (a) coffee or coffee essence; and (b) chicory, milk, milk powder, milk substitute or any other substance of a kind ordinarily used as a beverage whitener, figs, sugar or any other sweetener, or a mixture of any 2 or more of those goods ''(3) Cocoa, cocoa essence and chocolate for potable use and preparations that are marketed exclusively, or primarily and principally, as cocoa or chocolate preparations, being preparations for potable use the ingredients of which consist principally of cocoa, cocoa essence or chocolate or principally of- Nos. 1 to 9 (a) cocoa, cocoa essence or chocolate; and (b) milk, milk powder, milk substitute or any other substance of a kind ordinarily used as a beverage whitener, malt, sugar or any other sweetener, or a mixture of any 2 or more of those goods, but not including confectionery''. Item 35C 9. Item 35C in the First Schedule is amended by omitting all the words after ''cordials'' (second occurring) and substituting the following: ''For the purposes of this item, confectionery includes- (a) goods marketed as confectionery or consisting principally of confectionery; (b) popcorn; (c) confectionery novelties; (d) crystallized fruit, glac'e fruit and drained fruit; (e) crystallized ginger and preserved ginger; and (f) edible cake decorations, but does not include candied peel''. Item 39 10. Item 39 in the First Schedule is omitted. Item 50 11. Item 50 in the First Schedule is amended- (a) by omitting from sub-item (2) ''Nos. 1 to 4 and 9'' and substituting ''Nos. 1 to 9''; and (b) by adding at the end of sub-item (3) ''; natural gas''. Item 69A 12. Item 69A in the First Schedule is omitted. Item 78B 13. Item 78B in the First Schedule is amended- (a) by omitting from sub-item (1) ''goods, or parts'' and substituting ''the transport or delivery of goods, or parts''; and (b) by inserting in sub-item (2) '', lubricants'' after ''Parts''. Item 85A 14. Item 85A in the First Schedule is amended- (a) by omitting from sub-item (1) ''applied to buildings or other fixtures'' and substituting ''marketed exclusively, or primarily and principally, for application to buildings or other fixtures''; and (b) by adding at the end of sub-item (3) ''of a kind marketed exclusively, or primarily and principally, for application to buildings or other fixtures''. Item 89B 15. Item 89B in the First Schedule is amended by adding at the end of sub-item (1) '', but not including windscreens or windows for motor vehicles or other glass of a kind ordinarily used as parts for motor vehicles''. Item 90DA 16. Item 90DA in the First Schedule is amended by adding the following sub-item: ''(3) Parts for goods covered by sub-item (1) or (2) Nos. 1 to 9''. Item 94 17. Item 94 in the First Schedule is amended by inserting ''(other than bottles or jars for use in marketing cordials or non-alcoholic beverages)'' after ''jars'' (first occurring). Item 94A 18. Item 94A in the First Schedule is amended by inserting ''(other than bottles or jars for use in marketing cordials or non-alcoholic beverages)'' after ''jars'' (first occurring). Item 95 19. Item 95 in the First Schedule is omitted and the following item is substituted: ''95. (1) Bottles, jars, boxes, cases and crates for use in marketing cordials or non-alcoholic beverages if- Nos. 1 to 9 (a) the bottles, jars, boxes, cases or crates, as the case may be, are for repeated use for that purpose; and (b) the property in the bottles, jars, boxes, cases or crates, as the case may be, does not pass, or is not to pass, to the purchaser of the contents ''(2) Parts and fittings for goods covered by sub-item (1)''. Nos. 1 to 9 Item 100 20. Item 100 in the First Schedule is amended by inserting ''and sold'' after ''manufactured''. Item 107A 21. Item 107A in the First Schedule is amended- (a) by inserting in sub-item (1) ''transport or'' before ''delivery''; (b) by inserting in sub-item (1) ''or lubricants'' after ''parts''; and (c) by inserting in sub-item (2) '', lubricants'' after ''Parts''. Item 112 22. Item 112 in the First Schedule is omitted and the following item is substituted: ''112. (1) Machinery and plant (other than road vehicles of the kinds ordinarily used for the transport of persons or the transport or delivery of goods, or parts for those road vehicles), for use exclusively, or primarily and principally, for the bulk handling of grain Nos. 1 to 9 ''(2) Parts and lubricants for goods covered by sub-item (1)''. Nos. 1 to 9 Item 113A to 113D 23. Items 113A, 113B, 113C and 113D in the First Schedule are omitted and the following items are substituted: ''113A. (1) Goods, being aids to manufacture, sold or leased to, or imported by, an unregistered manufacturer for use by him exclusively, or primarily and principally, in, or in connection with, the manufacture of goods covered by any item or sub-item in this Schedule other than item 100 or 103 Nos. 1 to 9 (2) Goods, being auxiliaries to aids to manufacture, sold or leased to, or imported by, an unregistered manufacturer for use by him in, or in connection with, the processing, treatment or use of aids to manufacture for use by him as specified in sub-item(1) Nos. 1 to 9 ''113B. Goods manufactured by any person and applied by him to his own use as aids to manufacture or as auxiliaries to aids to manufacture No. 1 ''113C. Goods applied by a registered person to his own use as aids to manufacture (as defined by regulations made under the Sales Tax Assessment Acts) or as auxiliaries to aids to Nos. 1,4,6 manufacture (as so defined) & 8 ''113D. (1) Goods (not being of any of the kinds expressly Nos. 1 to 9 excluded from the definition of 'aids to manufacture' in sub-clause 1 (1) of this Schedule and not forming part of any bottles, vats or other containers specified in paragraph (a) sold or leased to, or imported or manufactured by, any person for use by him exclusively, or primarily and principally- (a) in the cleansing, sterilizing or repairing of bottles, vats or other containers which are to be used by manufacturers in the storage or marketing of goods which they process or treat as specified in sub-paragraph (i), (ii) or (iii) of paragraph (a) of the efinition of 'aids to manufacture, in sub-clause 1 (1) of this Schedule; (b) in the disposal of waste substances resulting from any such cleansing, sterilizing or repairing carried out by him; (c) in the transportation, within premises in which they have been, are, or are to be, cleansed, sterilized, repaired or used by him as specified in this sub-item, of- (i) bottles, vats or other containers which have been, are, or are to be, cleansed, sterilized or repaired as specified in paragraph (a); or (ii) equipment or materials used or to be used by him in any such cleansing, sterilizing or repairing; (d) in the storage, within premises in which they have been, are or are to be, cleansed, sterilized, repaired or used by him as specified in this sub-item, or within premises contiguous to any such premises, of- (i) bottles, vats or other containers which are, or are to be, cleansed, sterilized or repaired as specified in paragraph (a); or (ii) equipment or materials used or to be used by him in any such cleansing, sterilizing or repairing; or (e) in operating, applying, cleansing or sterilizing machinery, implements or apparatus used or to be used in any cleansing, sterilizing, repairing or other operation carried out by him as specified in this sub-item ''(2) Goods (which are not of any of the kinds expressly Nos. 1 to 9 excluded from the definition of 'aids to manufacture' in sub-clause 1 (1) of this Schedule) sold or leased to, or imported or manufactured by, any person for use by him exclusively, or primarily and principally, in carrying out scientific research on behalf of manufacturers in relation to manufacturing operations conducted by them. ''(3) Goods for use as integral parts of machinery, implements Nos. 1 to 9 or apparatus to be constructed in situ and to be used exclusively, or primarily and principally, as specified in sub-item (1) or (2) ''(4) Parts or lubricants for, or materials for use in the Nos. 1 to 9 repair of, so as to form part of any machinery, implements or apparatus covered by sub-item (1) or (2)''. Item 113E 24. Item 113E in the First Schedule is amended- (a) by inserting in sub-item (1) "transport or "before delivery"; (b) by inserting in sub-item (1) 'or lubricants" after "parts"; and (c) by inserting in sub-item (2) "and lubricants" after "Parts". Item 113F 25. Item 113F in the First Schedule is amended- (a) by inserting in sub-items (1) and (2) ''transport or'' before ''delivery''; (b) by inserting in sub-item (1) ''or lubricants'' after ''parts'' (first occurring); (c) by inserting in sub-item (2) ''or lubricants'' after ''parts''; and (d) by inserting in sub-item (3) ''and lubricants'' after ''Parts''. Item 113G 26. Item 113G in the First Schedule is amended by inserting ''exclusively, or primarily and principally,'' after ''used''. Item 113H 27. Item 113H in the First Schedule is amended by omitting from sub-item (1) ''alarm clocks or''. Item 117 28. Item 117 in the First Schedule is amended by omitting sub-item (1). Item 119 29. Item 119 in the First Schedule is amended- (a) by adding at the end of sub-item (1) '', whether or not that use is to be in accordance with a charter or other hiring agreement or otherwise for reward''; (b) by inserting in sub-item (2) '', and to be carried as part of the equipment of,'' after ''for use on''; (c) by omitting sub-item (2A); and (d) by omitting from sub-item (3) '', (2) or (2A)'' and substituting ''or (2)''. Item 119A 30. Item 119A in the First Schedule is amended- (a) by adding at the end of sub-item (1) '', but not including goods to be used by a person or persons exclusively or principally for purposes other than business or industrial purposes unless that use is in the course of a business carried on by another person or other persons, being a business consisting of the carriage of passengers or goods''; (b) by omitting sub-item (2); (c) by omitting from sub-item (3) ''or (2)''; and (d) by omitting from sub-item (4) '', (2)''. Item 119B 31. Item 119B in the First Schedule is omitted and the following item is substituted: ''119B. Goods for use (whether as goods or in some other form, but not as goods for sale) by a person exclusively in, or exclusively in connection with, the establishment, operation or maintenance by that person of a railway providing, primarily and principally for use by the public, a service for that transport of persons or goods (other than a service provided for, or in connection with, purposes of recreation, pleasure or amusement)''. Nos. 1 to 9 Item 120 32. Item 120 in the First Schedule is amended by omitting from sub-item (1) all the words after ''Waders''. Item 121 33. Item 121 in the First Schedule is omitted. Item 127 34. Item 127 in the First Schedule is omitted and the following item is substituted: ''127. Oils, greases and other preparations for use for business or industrial purposes as lubricants of machinery, implements or apparatus, but not including oils, greases or preparations for use as lubricants of road vehicles of the kinds ordinarily used for the transport of persons or the transport or delivery of goods''. Nos. 1 to 9 Item 139 35. Item 139 in the First Schedule is amended- (a) by omitting from sub-item (1) ''in the destruction of insect pests'' and substituting ''exclusively in the destruction of insect pests or other invertebrate pests, or both, for business or industrial purposes''; and (b) by adding at the end of sub-item (3) ''or invertebrate pests, or both, for business or industrial purposes''. Item 147 36. Item 147 in the First Schedule is omitted. Item 148 37. Item 148 in the First Schedule is amended by omitting sub-item (2) and substituting the following sub-items: ''(2) Log forwarders for use in the timber-getting industry Nos. 1 to 9 ''(3) Attachments for use in the operation of goods covered by sub-item (1) Nos. 1 to 9 ''(4) Parts for goods covered by sub-item (1), (2) or (3) Nos. 1 to 9''. Consequential amendments 38. (1) Sub-items 52 (1) and 91 (1), item 92 and sub-item 93 (1) in the First Schedule are amended by omitting ''39,''. (2) Item 113 in the First Schedule is amended by omitting ''by sub-item (1) or (2) of item 39, or''. PART II-AMENDMENTS OF SECOND SCHEDULE Item 2 39. Item 2 in the Second Schedule is omitted and the following item is substituted: ''2 (1) Goods made wholly or principally of a precious metal or of 2 or more precious metals, but not including coins or ingots, granulated gold, gold wire, gold leaf or similar materials of other precious metals, or goods covered by an item in the First Schedule (2) Plated ware plated with precious metal (other than silver) and articles of rolled gold or gold-filled articles, but not including- (a) knives, forks, spoons or other cutlery; (b) scissors; (c) cutlery sharpeners; (d) school or university badges or badges which denote membership of organizations or associations of persons; or (e) goods covered by any item in the First Schedule''. Item 12 40. Item 12 in the Second Schedule is amended by omitting sub-item (1) and substituting the following sub-item: ''(1) Fountain pens, ball-pointed pens, felt-tipped pens, nylon-tipped pens, ball-pointed pencils, propelling pencils, clutch pencils and stylographs (but not including goods of a kind used exclusively, or primarily and principally, as markers or highlighters)''. Item 16 41. Item 16 in the Second Schedule is amended by omitting paragraph (a). New item 42. After item 37 in the Second Schedule the following item is inserted: ''37A. Film and slide projection and viewing equipment, namely- (a) appliances of a kind used for the projection of cinematographic films, film strips or photographic slides; (b) screens of a kind ordinarily used in association with appliances specified in paragraph (a); and (c) appliances of a kind ordinarily used in viewing film strips or photographic slides, but not including appliances or screens of a kind used exclusively, or primarily and principally, for business or industrial purposes''. Item 38 43. Item 38 in the Second Schedule is amended by omitting ''or 37'' and substituting '', 37 or 37A''. Item 42 44. Item 42 in the Second Schedule is omitted and the following item is substituted: ''42. Photographic materials and photographic products (not being goods covered by item 43 in the First Schedule) including- (a) unexposed photographic plates and film, including sensitized film for cinematograph cameras; (b) paper, cards, boards, linen and other materials, that has or have been sensitized or otherwise treated for use in the production of photographs; (c) goods consisting partly of any material of a kind specified in paragraph (a) or (b); and (d) mounts, plaques and medallions, but not including materials used and marketed specifically for use in the reproduction of documents, drawings and plans''. Item 44 45. Item 44 in the Second Schedule is amended by omitting ''video tape recorders or''. New item 46. After item 45 in the Second Schedule the following item is inserted: ''45A. Appliances of a kind used primarily or principally- (a) for the purpose of recording on video tapes or video discs; (b) for the purpose of reproducing from video tapes or video discs; or (c) for a purpose or purposes referred to in paragraph (a) and for a purpose or purposes referred to in paragraph (b), including, but without limiting the generality of the foregoing, appliances known as video tape recorders, video disc recorders or video cassette recorders, but not including appliances of a kind used exclusively, or primarily and principally, in, or in connection with, the conduct of television services authorized by or under the Broadcasting and Television Act 1942''. Item 47 47. Item 47 in the Second Schedule is amended by omitting ''and paragraphs (a) and (b) of item 45'' and substituting '', paragraphs (a) and (b) of item 45 and paragraphs (a) and (b) of item 45A''. Item 48 48. Item 48 in the Second Schedule is amended- (a) by inserting in paragraph (a) '', 45A'' after ''45''; and (b) by omitting from paragraph (b) ''and paragraphs (a) and (b) of item 45'' and substituting '', paragraphs (a) and (b) of item 45 and paragraphs (a) and (b) of item 45A''. Item 49 49. Item 49 in the Second Schedule is amended- (a) by omitting ''and paragraphs (a) and (b) of item 45'' and substituting '', paragraphs (a) and (b) of item 45 and paragraphs (a) and (b) of item 45A''; and (b) by inserting '', 45A'' after ''45'' (last occurring). Item 50 50. Item 50 in the Second Schedule is amended- (a) by omitting ''cathode ray tubes,''; and (b) by inserting ''45A,'' after ''45,''. New item 51. After item 50 in the Second Schedule the following item is inserted: ''51. Cathode ray tubes, being picture tubes of a kind used in television receivers''. Item 53 52. Item 53 in the Second Schedule is amended by adding at the end of paragraph (a) '', other than tubes of a kind referred to in item 51''. PART III-AMENDMENT OF THIRD SCHEDULE Item 1 53. Item 1 in the Third Schedule is amended by inserting ''or goods of a kind used exclusively, or primarily and principally, in sport or games'' after ''cutglass ware''. PART IV-AMENDMENT OF FOURTH SCHEDULE Item 1 54. Item 1 in the Fourth Schedule is amended by inserting in paragraph (d) ''of this item'' after ''absence''. -------------------------------------------------------------------------------- SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) AMENDMENT ACT 1981 No. 142, 1981 - NOTE NOTE 1. No. 60, 1935, as amended. For previous amendments, see 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; No. 175, 1976; No. 107, 1978; and Nos. 3, 94 and 157, 1979. --------------------------------------------------------------------------------