SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) AMENDMENT ACT 1982 NO. 93, 1982 SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) AMENDMENT ACT 1982 NO. 93, 1982 - TABLE OF PROVISIONS 1. Short title. 2. Commencement 3. Amendments of Schedules to Principal Act SCHEDULE 1 SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) AMENDMENT ACT 1982 No. 93, 1982 - SECT 1 Short title. An Act to amend the Sales Tax (Exemptions and Classifications) Act 1935 (Assented to 6 October 1982) 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 1982. (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 1982 No. 93, 1982 - SECT 2 Commencement 2. (1) Subject to sub-section (2), this Act shall come into operation on 1 January 1983. (2) The amendment of the Principal Act made by clause 6 in the Schedule shall be deemed to have come into operation on 1 January 1982. SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) AMENDMENT ACT 1982 No. 93, 1982 - SECT 3 Amendments of Schedules to Principal Act 3. The First and Third Schedules to the Principal Act are amended as set out in the Schedule to this Act. SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) AMENDMENT ACT 1982 No. 93, 1982 - SCHEDULE 1 SCHEDULE 1 Section 3 PART I-AMENDMENTS OF FIRST SCHEDULE 1. Items 53, 58, 105, 107 and 113F in the First Schedule are omitted. 2. Item 107A in the First Schedule is amended by omitting from paragraph (1) (c) ''item 107'' and substituting ''item 6 in the Third Schedule''. 3. Item 120 in the First Schedule is amended- (a) by omitting ''drapery, piece goods, soft furnishings and yarns (other than goods covered by any item in the Second Schedule)'' and substituting ''piece goods and yarns (other than goods covered by any item in the Second or Third Schedule)''; and (b) by omitting sub-items (4), (5A), (6), (7) and (10). 4. Item 120A in the First Schedule is omitted. 5. Item 124 in the First Schedule is amended by omitting sub-item (5) and substituting the following sub-items: ''(5) Goods designed for use with goods to which this item applies, namely- (a) seats; (b) stands; (c) mattresses; (d) pillows; (e) cushions; (f) covers; (g) blankets; (h) quilts. ''(6) Parts for goods to which this item applies.''. 6. Item 141 in the First Schedule is omitted and the following item is substituted: ''141. Flags made of cloth, paper or plastic sheeting, being- (a) emblems of nations, states or territories, or of the United Nations; or (b) the official flag of the XII Commonwealth Games''. PART II-AMENDMENTS OF THIRD SCHEDULE 7. Item 3 in the Third Schedule is omitted and the following items are substituted: ''3 (1) Maps, including road and tourist maps and navigators' charts, but not including- (a) advertising matter; or (b) maps or charts published or to be published for the purpose of, or as a means of, advertising the business or the products of the publisher or of the person or persons for whom they are or are to be published (2) Geographical, topographical and astronomical globes ''4 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 ''5 (1) Hand tools of the kinds used for industrial purposes, including power-driven tools, but not including- (a) tools of the kinds ordinarily attached to benches, stands or fixtures; (b) office equipment, equipment of the kinds used for or in connexion with writing or drawing or brushes of the kinds used by artists or draughtsmen; or (c) goods covered by an item in any other Schedule (2) Hand tools of the kinds used for gardening, but not including power-driven tools (3) Abrasive implements and apparatus of the kinds used for industrial purposes, including revolving grind stones, grinding wheels and other grinders; abrasive cloths and papers (4) Parts and accessories for goods covered by sub-item (1), (2) or (3) ''6 (1) Exhibition copies of motion picture films, including films to be exhibited by televising, but not including- (a) exhibition copies of films for the private, domestic or personal use of the person by or for whom they are produced; or (b) exhibition copies of films that are to be screened or televised exclusively, or primarily and principally, for advertising purposes (2) Goods for use, for business or industrial purposes, in the production of motion picture films (other than films for the private, domestic or personal use of the person by or for whom they are produced), namely- (a) unexposed cinematograph film; (b) cinematograph film that has been exposed but has not been developed; (c) negatives, positives and reversals produced on cinematograph film, but not including goods that, with or without further processing, are for use as exhibition copies of motion picture films that are to be screened or televised exclusively, or primarily and principally, for advertising purposes (3) Imported goods consisting of films of a scenic, tourist or travel nature produced or issued by or on behalf of a governmental or travel authority, being films that wholly or mainly depict or describe, or depict and describe, places outside Australia (4) Copies made in Australia of films to which sub-item (3) applies (5) Sound recordings, being recordings produced for use in conjunction with films to which sub-item (1) applies (6) Motion picture films that are free from duties of Customs, being films that have been exposed outside Australia by amateur photographers, depict matters mainly of interest to the photographer and his relatives and friends in Australia and are not suitable to be screened for commercial purposes ''7 (1) Machinery, implements, apparatus and materials (other than road vehicles of the kind ordinarily used for the transport of persons or the transport or delivery of goods, towing trucks or salvage vehicles, or parts or lubricants for those road vehicles, towing trucks or salvage vehicles) for use exclusively or primarily and principally, for business or industrial purposes, in- (a) servicing, repairing or reconditioning- (i) motor vehicles; (ii) aeroplanes (including flying boats, seaplanes and helicopters); (iii) ships, boats and other vessels; (iv) railway rolling stock; or (v) parts of any goods specified in the preceding provisions of this paragraph; (b) repairing tyres, including retreading and recapping; (c) constructing, maintaining or repairing (or excavating or levelling in connexion with constructing, maintaining or repairing) buildings or other structures, or roads, dams, pipe lines, drains, trenches, tunnels or other works; or (d) repairing footwear for human wear, but not including goods which become part of the goods, structures or works serviced, repaired, reconditioned or constructed, as the case may be (2) Machinery, implements, apparatus and materials (other than 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 vehicles) for use by a person exclusively or primarily and principally in the repair or maintenance of machinery, implements or apparatus used by him and covered by sub-item (1) (3) Parts and lubricants for machinery, implements or apparatus covered by sub-item (1) or (2) ''8 (1) Household drapery and soft furnishings, namely- (a) bed sheets; (b) bed spreads; (c) bolster cases, bolster shams and bolster slips; (d) chair back covers; (e) counterpanes; (f) curtains and textile cords for fastening curtains; plastic eyelet tape for use as part of plastic shower curtains; (g) cushion covers; (h) laundry bags; (i) loose furniture covers; (j) mattress cases, mattress covers and mattress protectors; (k) meat bags; (l) mosquito nets; (m) pillow cases, pillow shams and pillow slips; (n) pudding cloths; (o) quilts; (p) table cloths, table covers, table mats, table napkins, table runners and doilies; (q) tea-towels; (r) towels, face cloths and face washers, but not including goods covered by sub-item (5) of item 124 in the First Schedule (2) Cleaning and polishing cloths (including dusting cloths, dishcloths and sweat-cloths) made of piece goods covered by sub-item (5) of item 120 in the First Schedule, but not including goods consisting, in whole or in part, of metal or a plastic abrasive substance (3) Braid, cloth belting, cloth ribbon, cloth tape, elastic, fringe, insertion lace, wadding, webbing, lacing cord and other textile cords of a kind used on clothing, drapery or soft furnishings (4) Blankets and travelling rugs, but not including goods covered by sub-item (5) of item 124 in the First Schedule (5) Handkerchiefs made of cloth ''9 Goods of the following kinds for sale for cleaning purposes, namely- (a) sponges, including synthetic sponges; (b) goods consisting wholly of synthetic absorbent material; (c) engine-cleaning cotton waste ''10 Containers for goods covered by this Schedule''. SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) AMENDMENT ACT 1982 No. 93, 1982 - 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; Nos. 3, 94 and 157, 1979; No. 142, 1981; and No. 64, 1982.