Commonwealth Numbered Acts

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''.
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