Commonwealth Numbered Acts

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) AMENDMENT ACT 1983 No. 63, 1983 - SCHEDULE

SCHEDULE
Section 5
PART I-AMENDMENTS OF FIRST SCHEDULE

1. Clause 1 of the First Schedule is amended-

   (a)  by omitting paragraph (1) of the definition of ''aids to manufacture''
        in sub-clause (1) and substituting the following paragraphs:

''(m) parts for any goods expressly excluded from this definition;

   (n)  lubricants;''; and

   (b)  by inserting after the definition of ''livestock'' in sub-clause (1)
        the
following definition:

'' 'lubricants' means oils, greases and other preparations-

   (a)  of a kind sold exclusively or principally as;

   (b)  put up for sale as; or

   (c)  for use as,

lubricants of machinery (including vehicles), implements or apparatus;''.
2. Item 1 in the First Schedule is amended-

   (a)  by inserting ''for use in agricultural industry'' before '',viz.:-'';

   (b)  by omitting from sub-items (1), (14) and (15A) ''for use in
        agricultural
industry'';

   (c)  by omitting from sub-item (28A) '', for use in agricultural
        industry'';

   (d)  by omitting from sub-item (31) ''in agricultural industry'';

   (e)  by omitting from sub-item (38) ''for use in agricultural industry'';

   (f)  by omitting from sub-item (38A) ''in agricultural industry'';

   (g)  by omitting from sub-items (44) and (46) ''for use in agricultural
industry'';

   (h)  by omitting from sub-item (48) all the words from and including ''for
use'' (first occurring); and

   (j)  by omitting from sub-item (49) ''for use in agricultural industry''.

3. Item 3 in the First Schedule is amended by inserting in sub-item (1) ''for
use in agricultural industry'' after ''materials'' (first occurring).

4. Item 10 in the First Schedule is amended by inserting in sub-item (4) ''for
use in the fruit-growing industry'' after ''agents,''.

5. After item 10A in the First Schedule the following item is inserted:

''10B. (1) Tractors (and covers therefor) for use in the
         timber-getting industry in the hauling of log timber      Nos. 1 to
9
         (2)  Parts for goods covered by sub-item (1)              Nos. 1 to

9''.

6. Item 14 in the First Schedule is amended by omitting from sub-item (2)
''and lubricants''.

7. Item 14A in the First Schedule is amended-

   (a)  by omitting from sub-item (1) ''or lubricants'';

   (b)  by adding at the end of sub-item (1) '', but not including
        lubricants'';
and

   (c)  by omitting from sub-item (2) ''and lubricants''.

8. Item 18 in the First Schedule is amended-

   (a)  by omitting from sub-item (1) all the words from and including
''materials'' and substituting ''materials, being piping or tubing for use for
irrigation, water supply, drainage or sewerage purposes, but not including
rubber hose or rubber tubing or any hose or tubing of a kind used principally
for any of the purposes for which rubber hose or rubber tubing is ordinarily
used'';

   (b)  by inserting after sub-item (1) the following sub-item:

''(1A) Channelling and guttering for use for irrigation, water supply,
drainage or sewerage purposes, but not
including channelling used for water slides                        Nos. 1 to

9'';

   (c)  by inserting in sub-item (2) ''or (1A)'' after ''(1)''; and

   (d)  by omitting paragraphs (3) (a) and (b) and substituting the following
paragraphs:

''(a) piping or tubing covered by sub-item (1); or

   (b)  channelling or guttering covered by sub-item (1A)''.

9. Item 20B in the First Schedule is amended-

   (a)  by omitting sub-item (1) and substituting the following sub-item:

''(1) Machinery, equipment and materials for use in the
pearling industry in carrying out pearling operations, but
       not including-                                                     Nos. 1 to

9''; and

   (a)  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; or

   (b)  lubricants

   (b)  by omitting from sub-item (2) ''and lubricants''.

10. Item 32 in the First Schedule is amended by omitting from sub-item (2) '';
other aerating agents for culinary purposes'' and substituting ''for use for
culinary purposes; other aerating agents for use for culinary purposes''.

11. Item 36A in the First Schedule is omitted and the following item is
substituted:

''36A. Fruit juice products the produce or manufacture of Australia or New
Zealand, being goods that would fall within a description of goods contained
insub-item (3) of item 36, if, in that sub-item, each reference to juices of
Australian fruits included a reference to juices of New Zealand fruits and the
reference to juices of Australian vegetables included
a reference to juices of New Zealand vegetables                    Nos. 1 to

9''.

12. Item 38 in the First Schedule is amended-

   (a)  by omitting paragraph (ii) and substituting the following paragraph:

''(ii) Toilet preparations and goods in the nature of toilet preparations,
including soaps, cleansing creams, hair lotions, anti-dandruff foams,
anti-dandruff shampoos, skin repair creams, skin repair lotions, tooth pastes,
cosmetics, powders, pomades and perfumes;'';

   (b)  by omitting from paragraph (iii) ''or''; and

   (c)  by adding at the end thereof the following word and paragraph:

''; or (v) goods of the following kinds put up for sale as antiseptics,
namely, sterilizing solutions, household disinfectants, combined sterilizing
solutions and disinfectants, combined sterilizing solutions and antiseptics,
combined disinfectants and antiseptics and combined sterilizing solutions,
disinfectants and antiseptics''.

13. Item 38A in the First Schedule is amended by omitting paragraph (a) and
substituting the following paragraph:

''(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, but not
including-

        (i)    goods of the following kinds, namely, face creams, face oils,
               face
lotions, body creams, body oils, body lotions, rouge, lip-sticks, eye-brow
pencils and eye shadows, being goods that are cosmetics, cosmetic preparations
or goods in the nature of cosmetic preparations; or

        (ii)   other goods that are cosmetics, cosmetic preparations or goods
               in the nature of cosmetic preparations; and''.

14. Item 68A in the First Schedule is omitted.

15. Item 78B in the First Schedule is amended by omitting from sub-item (2)
'', lubricants''.

16. Item 81 in the First Schedule is amended-

   (a)  by omitting paragraphs (2) (a), (b) and (c) and substituting the
following paragraph:

''(a) the Royal Flying Doctor Service of Australia; or''; and

   (b)  by omitting from paragraph (2) (d) ''an organization referred to in a
preceding paragraph of this sub-item'' and substituting ''the Royal Flying
Doctor Service of Australia''.

17. Item 82 in the First Schedule is amended-

   (a)  by omitting sub-item (1) and substituting the following sub-items:

''(1) Bricks, blocks, shapes, tiles, sections, slabs
and other structuralor architectural building units, whether
made of burnt clay, marble, granite, stone, cement, concrete,
magnesite, cinder-cement, asbestos-cement, fibro-cement,
coke-breeze, terra cotta, gypsum, terrazzo, or of any other
       materials or mixtures of materials, but not including-             Nos. 1 to 9


   (a)  asphalt tiles, cork tiles, linoleum tiles,
rubber tiles, vinyl tiles or other similar floor tiles;

   (b)  channelling used for slides or water slides;

   (c)  vinyl liners, fibreglass liners or other similar
liners for swimming pools;

   (d)  components of, or goods designed to form part of,
swimming pools, including panels and sheeting;

   (e)  piping or tubing;

   (f)  duct work or channelling of a kind used in
forced draught ventilating or air conditioning systems; or

   (g)  fittings, accessories or attachments for,
components of, or goods designed to form part of, duct work
or channelling of a kind used in forced draught ventilating
or air conditioning systems

            ''(1A)  Concrete fencing posts                                Nos. 1 to
9''; and

   (b)  by inserting in sub-item (3) ''or (1A)'' after ''(1)''.

18. After item 82 in the First Schedule the following item is inserted:

''82A. (1) Piping or tubing of a kind used exclusively, or
primarily and principally, in the construction or repair of,
and wrought into, or attached to,so as to form part of,
buildings, fixtures, structures or other works, but not
       including piping or tubing being-                                  Nos. 1 to 9


   (a)  duct work or channelling of a kind used in
forced draught ventilating or air conditioning systems;

   (b)  piping or tubing of a kind used as duct work or
channelling in forced draught ventilating or air
conditioning systems;

   (c)  fittings, accessories or attachments for,
components of, or goods designed to form part of, duct work
or channelling of a kind used in forced draught ventilating
or air conditioning systems;

   (d)  piping or tubing of a kind used for slides or
water slides;

   (e)  piping or tubing of a kind used in or in
connection with beer drawing plant; or

   (f)  rubber hose or rubber tubing or any hose or
tubing of a kind used principally for any of the purposes for
which rubber hose or rubber tubing is ordinarily used

''(2) Fittings (and parts therefor) for goods covered by
sub-item (1), including taps, cocks, valves, faucets,
inspection boxes and doors, clear outs, floor wastes, grates,
gullies, traps, syphonic connections, pipe heads, shoes, stop
blocks, meters and meter covers, hydrants and hydrant covers,
hydrant pitframes and covers, valve covers, valve pit frames
and covers, and air valve frames and covers, but not
       including-                                                         Nos. 1 to 9


   (a)  components of, or goods designed to form part of,
swimming pools; or

   (b)  filtering appliances or filtering equipment, being
appliances or equipment of a kind installed in or in
connection with swimming pools

''(3) Piping or tubing of a kind used exclusively, or
primarily and principally, as part of fixed electrical
       installations in consumers' premises                               Nos. 1 to 9


''(4) Materials for use as integral parts in the
construction or repair in situ of piping or tubing covered by
sub-item (1) or (3), including manholes and inspection shafts
       used in connection therewith                                       Nos. 1 to 9''.


19. Item 83 in the First Schedule is amended-

   (a)  by omitting from paragraph (2) (d) ''or'' (last occurring);

   (b)  by omitting paragraph (2) (e) and substituting the following
        paragraphs:

''(e) cork, linoleum, rubber, vinyl or other similar floor coverings;

   (f)  vinyl liners, fibreglass liners or other similar liners for swimming
pools;

   (g)  components of, or goods designed to form part of, swimming pools,
including panels and sheeting;

   (h)  duct work or channelling of a kind used in forced draught ventilating
or air conditioning systems; or

   (j)  fittings, accessories or attachments for, components of, or goods
designed to form part of, duct work or channelling of a kind used in forced
draught ventilating or air conditioning systems'';

   (c)  by omitting from paragraph (3) (a) ''or'' (last occurring); and

   (d)  by omitting paragraph (3) (b) and substituting the following
        paragraphs:

''(b) cork, linoleum, rubber, vinyl or other similar floor coverings;

   (c)  vinyl liners, fibreglass liners or other similar liners for swimming
pools;

   (d)  components of, or goods designed to form part of, swimming pools,
including panels and sheeting;

   (e)  duct work or channelling of a kind used in forced draught ventilating
or air conditioning systems; or

   (f)  fittings, accessories or attachments for, components of, or goods
designed to form part of, duct work or channelling of a kind used in forced
draught ventilating or air conditioning systems''.

20. Item 84 in the First Schedule is amended-

   (a)  by omitting sub-item (1) and substituting the following sub-item:

''(1) Metal building materials (including girders, rods,
bars, wire, sheets, mesh, lathing and fabricated units
composed of any of those goods, and attachments for such
units) for use in the construction or repair of, and to
bewrought into, or attached to, so as to form part of,
       buildings or other fixtures, but not including-                    Nos. 1 to

9''; and

   (a)  liners for, components of, or goods designed to
form part of, swimming pools, including panels and sheeting;

   (b)  channelling used for slides or water slides;

   (c)  piping or tubing;

   (d)  duct work or channelling of a kind used in
forced draught ventilating or air conditioning systems; or

   (e)  fittings, accessories or attachments for,
components of, or goods designed to form part of, duct work
or channelling of a kind used in forced draught ventilating
or air conditioning systems

   (b)  by inserting in sub-item (2) '', duct work or channelling of a kind
        used
in forced draught ventilating or air conditioning systems, or fittings,
accessories or attachments for, components of, or goods designed to form part
of, such duct work or channelling'' after ''equipment''.

21. Item 86 in the First Schedule is amended by omitting sub-item (1) and
substituting the following sub-item:

''(1) Metal materials, namely, ingots, blooms, billets, slabs, bars, rods,
plate, sheet (corrugated, flat or perforated), strip, circles, angles
(including perforated angles), channel (including perforated channel), wire,
mesh androlled or extruded sections, made wholly of metal other than precious
metal, whether or not covered with paint or a
similar protective coating, but not including-                     Nos. 1 to

9''.

   (a)  materials insulated for electrical purposes;

   (b)  liners for, components of, or goods designed to form part of, swimming
        pools, including panels and sheeting;

   (c)  channelling used for slides or water slides;

   (d)  piping or tubing;

   (e)  duct work or channelling of a kind used in forced draught ventilating
        or air conditioning systems; or

   (f)  fittings, accessories or attachments for, components of, or goods
        designed to form part of, duct work or channelling of a kind used in
        forced draught ventilating or air conditioning systems

22. Item 88 in the First Schedule is amended by adding at the end of sub-item
(1) ''or fittings, accessories or attachments for, components of, or goods
designed to form part of, such systems''.

23. Item 90C in the First Schedule is amended-

   (a)  by inserting in sub-item (1) ''(including electronically operated
electrical fittings and accessories)'' after ''accessories''; and

   (b)  by adding at the end of paragraph (a) ''(other than electronically
operated electrical fittings and accessories)''.

24. Item 90F in the First Schedule is amended-

   (a)  by adding at the end of sub-item (2) '', but not including filtering
appliances or filtering equipment, being appliances or equipment of a kind
installed in or in connection with swimming pools''; and

   (b)  by inserting in sub-item (3) ''(other than lubricants)'' after
''materials''.

25. Item 107A in the First Schedule is amended-

   (a)  by inserting in paragraph (1) (b) ''(other than lubricants)'' after
''materials'';

   (b)  by inserting in paragraph (1) (c) ''(other than lubricants)'' after
''materials''; and

   (c)  by omitting from sub-item (2) '', lubricants''.

26. Item 112 in the First Schedule is amended by omitting from sub-item (2)
''and lubricants''.

27. Item 113B in the First Schedule is amended by inserting ''(other than
lubricants)'' after ''Goods''.

28. Item 113C in the First Schedule is amended by inserting ''(other than
lubricants)'' after ''Goods''.

29. Item 113D in the First Schedule is amended by omitting from sub-item (4)
''Parts or lubricants for, or materials'' and substituting ''Parts for, or
materials (other than lubricants)''.

30. Item 113E in the First Schedule is amended-

   (a)  by omitting from sub-item (1) ''or lubricants'';

   (b)  by adding at the end of sub-item (1) '', but not including
        lubricants'';
and

   (c)  by omitting from sub-item (2) ''and lubricants''.

31. Item 119 is amended-

   (a)  by inserting after sub-item (1) the following sub-item:

''(1A) Ships and other vessels licensed to carry not less
than 12 adult passengers and to be used exclusively or
       principally-                                                       Nos. 1 to

9'';

   (a)  by the relevant owner or relevant owners;

   (b)  in the course of a business carried on by the
relevant owner or relevant owners, being a business having as
its object, or as one of its objects,the providing, for the
public, of transport of passengers for reward onsightseeing
tours; and

   (c)  for the purpose of providing, for the public,
transport of passengers for reward on regular and scheduled
sight-seeing tours

For the purposes of this sub-item-

   (a)  'eligible lease', in relation to a ship or other
vessel, means an agreement by virtue of which the ship or
other vessel is hired or let for a period of not less than 4
years, or by virtue of which an exclusive licence to use the
ship or other vessel for such a period is granted; and

   (b)  a reference, in relation to a ship or other vessel,
to the relevant owner or relevant owners is a reference-

        (i)    in a case to which sub-paragraph (ii) does not
apply-to the owner or owners, as the case may be, of the ship
or other vessel; and

        (ii)   in a case where a person takes or agrees to
take, or persons take or agree to take, the ship or other
vessel on lease under an eligible leaseor under a
hire-purchase agreement-to that person or those persons, as
the case may be

   (b)  by omitting from sub-item (2) ''the last preceding sub-item'' and
substituting ''sub-item (1) or (1A)'';

   (c)  by inserting in sub-item (3) '', (1A)'' after ''(1)''; and

   (d)  by inserting in sub-item (4) ''(other than lubricants)'' after
''Materials''.

32. Item 119A in the First Schedule is amended by inserting in sub-item (5)
''(other than lubricants)'' after ''Materials''.

33. Item 119E in the First Schedule is omitted.

34. After item 123 in the First Schedule the following item is inserted:

  ''123A. Goods of the following kinds, namely-                    Nos. 1 to
9''.

   (a)  interactive and broadcast videotex systems;

   (b)  broadcast teletext decoding devices;

   (c)  closed caption decoding devices; and

   (d)  systems or devices similar to systems or devices of a kind referred to
        in paragraph (a), (b) or (c),

whether or not of a kind used in or in connection with appliances for the
reception of television programs, being goods for use and not for sale by a
person in respect of whom 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 person's hearing is
impaired to such an extent that the person is, or is to be taken to be,
profoundly deaf

35. Item 124 in the First Schedule is amended by omitting paragraphs (5) (c)
to (h) (both inclusive) and substituting the following paragraphs:

''(c) mattresses, pillows and other bedding;

   (d)  cushions;

   (e)  covers;

   (f)  blankets, including rugs, baby rugs and bunny rugs;

   (g)  quilts;

   (h)  sheets;

   (j)  pillow cases, pillow shams and pillow slips;

   (k)  sleeping bags;

   (m)  netting;

   (n)  liners, mattress cases, mattress covers and mattress protectors''.

36. Item 127 in the First Schedule is omitted.

37. Item 140 in the First Schedule is omitted.

PART II-AMENDMENTS OF SECOND SCHEDULE

38. Item 10 in the Second Schedule is omitted.

39. Item 20 in the Second Schedule is amended by omitting '', but not
including goods to which item 38A in the First Schedule applies''.

40. Item 25 in the Second Schedule is amended by omitting '', but not
including goods to which item 38A in the First Schedule applies''.

41. Item 44 in the Second Schedule is amended-

   (a)  by omitting from paragraph (a) ''or wires'' and substituting '', wires
        or audio discs''; and

   (b)  by omitting ''or record players'' and substituting '', record players
        or
audio disc players''.

42. Item 46 in the Second Schedule is amended-

   (a)  by omitting sub-item (1) and substituting the following sub-item:

''(l) Sound recordings on records or audio discs, but not including goods to
which sub-item (5) of item 6 in the Third Schedule applies'';

   (b)  by adding at the end of sub-item (2) '', but not including goods to
        which sub-item (5) of item 6 in the Third Schedule applies''; and

   (c)  by omitting sub-item (3) and substituting the following sub-items:

''(2A) Blank tapes and wires of a kind used with-

   (a)  appliances or other goods of a kind to which item 44, 47, 48 or 49
applies; or

   (b)  systems of a kind used primarily or principally for any purpose, or
for any 2 or more purposes, specified in paragraphs (a) and (b) of item 44,
paragraphs (a) and (b) of item 45 and paragraphs (a) and (b) of item 45A

''(2B) Video tapes and video discs (whether blank or pre-recorded) of a
kind used with-

   (a)  appliances or other goods of a kind to which item 45A, 47, 48 or 49
applies; or

   (b)  systems of a kind used primarily or principally for any purpose, or
for any 2 or more purposes, specified in paragraphs (a) and (b) of item 44,
paragraphs (a) and (b) of item 45 and paragraphs (a) and (b) of item 45A,

but not including-

   (c)  goods to which item 6 in the Third Schedule applies; or

   (d)  goods to which paragraph (a) or (b) of sub-item (1) of item 6 in the
Third Schedule applies

''(3) Protective envelopes, stands, cabinets and other goods of a kind sold
for use-

   (a)  for the storage of goods of a kind to which sub-item (1), (2), (2A)
or (2B) applies; or

   (b)  for the storage of 2 or more kinds of goods, being in each case goods
of a kind to which sub-item (1), (2), (2A) or (2B) applies''.

43. Item 50 in the Second Schedule is amended by omitting '', recording tapes
or recording wires''.

44. Item 60 in the Second Schedule is amended by inserting ''(and parts
therefor)'' after ''token machines''.

PART III-AMENDMENTS OF THIRD SCHEDULE

45. Item 1 in the Third Schedule is amended-

   (a)  by omitting ''or cutglass ware'';

   (b)  by inserting after paragraph (b) the following paragraph:

''(ba) jardinieres and vases;'';

   (c)  by adding at the end of paragraph (c) ''and articles that are made of
        a
material other than glass and are used for purposes similar to the purposes
for
which glassware is used''; and

   (d)  by omitting from paragraph (o) ''and knitting machines'' and
        substituting '', knitting machines, spinning wheels and weaving
        looms''.

46. Item 2 in the Third Schedule is omitted and the following item is
substituted:

''2 Parts, fittings and accessories for goods covered by item 1, but not
including-

   (a)  duct work or channelling of a kind used in forced draught ventilating
or air conditioning systems; or

   (b)  fittings, accessories or attachments for, components of, or goods
designed to form part of, duct work or channelling of a kind used in forced
draught ventilating or air conditioning systems''.

47. Item 5 in the Third Schedule is amended by omitting from sub-item (3)
''and papers'' and substituting '', papers, grains, pastes and powders''.

48. Item 6 in the Third Schedule is amended-

   (a)  by omitting from paragraph (1) (a) ''or'' (last occurring); and

   (b)  by adding at the end of sub-item (1) the following word and paragraph:

''; or (c) pre-recorded video tapes or pre-recorded video discs, being tapes
or discs for use for the private, domestic or personal purposes of any
person''.

49. Item 7 in the Third Schedule is amended-

   (a)  by omitting from sub-item (1) ''or lubricants'';

   (b)  by adding at the end of sub-item (1) '', or lubricants as defined in
sub-clause (1) of clause 1 of the First Schedule'';

   (c)  by omitting from sub-item (2) ''or lubricants'';

   (d)  by adding at the end of sub-item (2) '', but not including lubricants
        as
defined in sub-clause (1) of clause 1 of the First Schedule''; and

   (e)  by omitting from sub-item (3) ''and lubricants''.

50. Item 10 in the Third Schedule is omitted and the following items are
substituted:

''10 Matches, namely, safety matches, book matches and wax matches, but not
including fusees, Bengal lights or Bengal matches

''11 (1) Vinyl liners, fibreglass liners or other similar liners for swimming
pools, being swimming pools that are fixtures

''(2) Goods, including panels and sheeting, designed to form the walls or
floors, or designed to form parts of the walls or floors, of swimming pools,
being swimming pools that are fixtures, but not including-

   (a)  filtering appliances or filtering equipment; or

   (b)  other goods (other than coping) designed to be attached to those
walls or floors

''12 Containers for goods covered by this Schedule''.

--------------------------------------------------------------------------------