Commonwealth Numbered Acts

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''.