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SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) AMENDMENT ACT 1985 No. 145, 1985 - SCHEDULE 2
SCHEDULE 2 Sub-section 5 (2)
PART I - AMENDMENT OF FIRST SCHEDULE
1. Clause 1 in the First Schedule is amended -
(a) by inserting in paragraph (f) of the definition of "aids to
manufacture" in sub-clause (1) "a manufacturer of savoury snacks or"
after "goods for use by";
(b) by inserting in that paragraph "savoury snacks," before
"confectionery";
(c) by inserting after the definition of "auxiliaries to aids to
manufacture" in sub-clause (1) the following definitions:
"'biscuits' includes -
(a) cookies, crackers, pretzels, cones or wafers; or
(b) goods consisting principally of biscuits or of goods falling within
paragraph (a), but does not include -
(c) breakfast food consisting wholly or principally of compressed, rolled
or flattened cereal;
(d) rusks for infants or invalids, or crispbread; or
(e) goods consisting principally of goods falling within paragraph (d);
'confectionery' includes -
(a) goods marketed as confectionery or consisting principally of
confectionery;
(b) popcorn;
(c) confectionery novelties;
(d) crystallised fruit, glace fruit or drained fruit;
(e) crystallised ginger or preserved ginger; or
(f) edible cake decorations,
but does not include candied peel;";
(d) by adding at the end of sub-clause (1) the following definition:
"'savoury snacks' means -
(a) goods, being -
(i) potato crisps, sticks or straws, corn crisps or chips, bacon or
pork crackling, prawn chips, or seeds or nuts that have been
shelled or have been processed or treated by salting, spicing,
smoking or roasting or in any other manner; or
(ii) any similar product, whether or not consisting wholly or partly
of any vegetable, cereal, herb, fruit, meat, seafood or dairy
product or extract thereof and whether or not artificially
flavoured,
that are -
(iii) of a kind sold exclusively or principally; or
(iv) put up for sale, as food for human consumption without
requiring processing or treatment; or
(b) goods consisting principally of any one or more of the goods referred
to in paragraph (a),
but does not include -
(c) goods marketed exclusively or principally as ingredients of food for
human consumption or as goods to be mixed with or added to food for
human consumption; or
(d) nuts or seeds that have not been processed or treated by salting,
spicing, smoking or roasting or in any similar manner, being nuts or
seeds of a kind used exclusively or principally as ingredients of food
for human consumption or as goods mixed with or added to food for
human consumption."; and
(e) by inserting after sub-clause (5) the following sub-clause:
"(6) The reference in paragraph (f) of the definition of 'aids to manufacture'
in sub-clause (1) to goods for use by a manufacturer of savoury snacks or a
confectioner, baker or pastry-cook in the manufacture of biscuits does not
include a reference to machinery designed for manufacturing biscuits used in
premises or vehicles in which the business of manufacturing biscuits is
carried on exclusively or principally for the purpose of sale by retail
directly from those premises or vehicles.".
2. Item 4 in the First Schedule is amended by omitting from sub-item (1)
"edible fruit, vegetables or nuts" and substituting "goods covered by item 23,
savoury snacks (being seeds or nuts) or goods put up for sale or sold as food
for birds".
3. Item 21 in the First Schedule is amended by adding at the end of sub-items
(1) and (3) ", other than goods put up for sale or sold as food for birds".
4. Item 23 in the First Schedule is omitted and the following item is
substituted:
"23. Goods - Nos. 1 to 9".
(a) of a kind sold exclusively or principally; or
(b) put up for sale, as food for human consumption (whether or not
requiring processing or treatment) or as ingredients of food for human
consumption or as goods to be mixed with or added to food for human
consumption, including condiments, spices and flavourings, but not
including -
(c) beverages (except beverages of a kind marketed exclusively or
principally as food for infants or invalids) or cordials;
(d) confectionery or goods of a kind marketed exclusively or principally
as ingredients of confectionery;
(e) goods of a kind marketed exclusively or principally as ingredients of
goods falling within paragraph (c);
(f) biscuits, other than biscuits manufactured in premises or vehicles in
which the business of manufacturing biscuits is carried on exclusively
or principally for the purpose of sale by retail directly from those
premises or vehicles;
(g) mixes marketed exclusively or principally for use (other than
household use) in the manufacture of biscuits;
(h) goods, being ice-cream, ice-cream cakes, ice-creams, ice-cream
substitutes, frozen confectionery (other than frozen yoghurt),
flavoured iceblocks (whether or not marketed in a frozen state) or
similar goods, other than any such goods manufactured in premises or
vehicles in which the business of manufacturing goods of that kind is
carried on exclusively or principally for the purpose of sale by
retail directly from those premises or vehicles;
(j) mixes marketed exclusively or principally for use (other than
household use) in the manufacture of ice-cream, ice-cream cakes,
ice-creams, ice-cream substitutes, frozen confectionery (other than
frozen yoghurt), flavoured iceblocks or similar goods;
(k) savoury snacks;
(m) goods consisting principally of any 2 or more of the following,
namely, confectionery, biscuits and savoury snacks; or
(n) bicarbonate of soda marketed exclusively or principally for
non-culinary purposes.
5. Item 24 in the First Schedule is amended by omitting sub-items (1), (2) and
(3).
6. Item 25 in the First Schedule is amended -
(a) by adding at the end of sub-item (1) ", but not including savoury
snacks"; and
(b) by omitting sub-item (2).
7. Item 26 in the First Schedule is omitted and the following item is
substituted:
"26. (1) Milk, casein, milk powder, condensed or concentrated Nos. 1 to 9
milk, skim milk, skim milk powder, condensed or concentrated skim milk, butter
milk and butter milk powder
"(2) Goods not less than 95% of which consist of milk Nos. 1 to 9
(including skim milk) or milk powder (including skim milk powder) or good to
which sub-item (3) refers, but not including goods falling within paragraph
(h) or (m) of item 23 or savoury snacks
"(3) Whey, whey powder and whey paste Nos. 1 to 9
"(4) Goods not less than 95% of which consist of - Nos. 1 to 9
(a) goods covered by sub-item (1); and (b) goods covered by sub-item (3), but
not including goods falling within paragraph (h) or (m) of item 23 or savoury
snacks
"(5) Lactose Nos. 1 to 9".
8. Item 27 in the First Schedule is amended by omitting sub-items (1) to (9)
(inclusive).
9. Items 27A to 34 (inclusive) in the First Schedule are omitted.
10. Item 34A in the First Schedule is omitted and the following item is
substituted:
"34A. Ice (other than goods falling within paragraph (h) of Nos. 1 to 9".
item 23) and solid carbon dioxide
11. Item 35 in the First Schedule is omitted.
12. Item 35A in the First Schedule is amended -
(a) by adding at the end of sub-item (1) the following: "For the purposes
of this sub-item, 'tea' includes herbal tea, fruit tea, ginseng tea
and other beverage preparations similar to tea, herbal tea, fruit tea
or ginseng tea"; and
(b) by omitting sub-item (4) and substituting the following sub-items:
"(4) Malt and malt extract for potable use and preparations Nos. 1 to 9
that are of a kind marketed exclusively, or primarily and principally, as malt
preparations, being preparations for potable use the ingredients of which
consist principally of malt or malt extract or principally of -
(a) malt or malt extract; 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, but not including confectionery
"(5) Preparations that are of a kind marketed exclusively or Nos. 1 to 9".
principally as coffee substitutes and consist principally of cereals or cereal
products
13. Item 35C in the First Schedule is omitted.
14. Item 47 in the First Schedule is amended by omitting sub-item (1) and
substituting the following sub-item:
"(1) Briquettes consisting wholly or principally of coal dust Nos. 1 to 4
and
designed for use as fuel and 9".
15. Item 51 in the First Schedule is amended by inserting after paragraph (1)
(b) the following paragraph:
"(ba) books covered by sub-item (3) of item 3 in the Third Schedule".
16. Item 59 in the First Schedule is amended by adding at the end of sub-item
(2) ", or overseas travel literature or other printed matter relating to
overseas travel".
17. Item 60 in the First Schedule is omitted.
18. Item 82A in the First Schedule is amended -
(a) by omitting from the end of paragraph (1) (e) "or";
(b) by adding at the end of sub-item (1) the following word and paragraph:
"; or (g) goods covered by item 12 in the Third Schedule";
(c) by omitting from the end of paragraph (2) (a) "or"; and
(d) by adding at the end of sub-item (2) the following word and paragraph:
"; or (c) goods referred to in item 12 in the Third Schedule
(including goods referred to in sub-item (3) of that item)".
19. Item 83 in the First Schedule is amended -
(a) by omitting from the end of paragraph (2) (h) "or";
(b) by adding at the end of sub-item (2) the following word and paragraph:
"; or (k) goods covered by item 12 in the Third Schedule";
(c) by omitting from the end of paragraph (3) (e) "or"; and
(d) by adding at the end of sub-item (3) the following word and paragraph:
";or (g) goods covered by item 12 in the Third Schedule".
20. Item 84 in the First Schedule is amended -
(a) by omitting from the end of paragraph (1) (d) "or";
(b) by adding at the end of sub-item (1) the following word and paragraph:
"; or (f) goods covered by item 12 in the Third Schedule"; and
(c) by inserting in sub-item (2) ", or goods covered by item 12 in the
Third Schedule" after "channelling" (second occurring).
21. Item 86 in the First Schedule is amended -
(a) by omitting from the end of paragraph (1)(e) "or"; and
(b) by adding at the end of sub-item (1) the following word and paragraph:
";or (g) goods covered by item 12 in the Third Schedule".
22. Item 90B in the First Schedule is omitted.
23. Item 90C in the First Schedule is amended -
(a) by omitting from the end of paragraph (1)(h) "or"; and
(b) by adding at the end of sub-item (1) the following word and paragraph:
";or (j) goods covered by item 2, or sub-item (4) of item 12, in the
Third Schedule or goods or parts for goods referred to in sub-item (3)
of item 12 in the Third Schedule".
24. Item 90E in the First Schedule is omitted.
25. Item 90F in the First Schedule is omitted.
26. Item 96 in the First Schedule is amended by omitting paragraph (1)(c) and
substituting the following:
"(c) twine, lashing, rubber bands and adhesive tape, but not including goods
covered by item 13 in the Third Schedule".
27. Item 108 in the First Schedule is omitted and the following item is
substituted:
"108. Goods marketed exclusively or principally as food for birds, Nos. 1 to
9". other than birds kept as domestic pets
28. Item 109 in the First Schedule is omitted and the following items are
substituted:
"109. Gold coin and gold recovered by crushing, washing, dollying No. 5
or sweeping, where the coin or gold is imported for treatment by the Royal
Australian Mint or by any other mint approved by the Treasurer in writing for
the purposes of this item
"109A. Bullion Nos. 1 to 9".
29. Item 113 in the First Schedule is amended by adding at the end: "For the
purposes of this item, 'materials' does not include goods falling within
paragraph (g) or (j) of item 23".
30. Item 119 in the First Schedule is amended -
(a) by omitting from sub-item (1) "sport or recreation" and substituting
"sport, recreation, private transport or accommodation";
(b) by inserting after sub-item (1) the following sub-item:
"(1AA) Ships and other vessels to be used exclusively or principally -
(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 otherwise than on sight-seeing tours; and
(c) for the purpose of providing, for the public, transport of passengers
for reward otherwise than on sight-seeing tours";
(c) by inserting in sub-item (1A) "and sub-item (1AA)" after "this
sub-item";
(d) by inserting in sub-item (2) ",(1AA)" after "sub-item (1)"; and
(e) by inserting in sub-item (3) "(1AA)," after "sub-item (1),".
31. Item 124 in the First Schedule is omitted and the following item is
substituted:
"124. (1) Goods designed for conveying infants, being prams, strollers,
Nos.1 to 9 pushers, go-carts and similar articles
"(2) Bassinets, sleeping baskets for infants, cradles and cots Nos. 1 to 9
"(3) Booster seats, safety seats and other articles designed for use in
Nos. 1 to 9 the carrying of infants, whether or not intended to be used in
motor vehicles
"(4) Restraining harness for infants Nos. 1 to 9
"(5) Parts for, and goods designed for use with, goods covered by Nos. 1 to
9". this item
32. Item 140A in the First Schedule is omitted.
33. Item 148 in the First Schedule is amended by adding "or (2)" at the end of
sub-item (3).
34. Item 152 in the First Schedule is omitted and the following item is
substituted:
"152. (1) Satellite earth stations exclusively for non-business use
Nos. 1 to 9
(2) Accessories and parts (but not including batteries) for Nos. 1 to 9".
goods covered by sub-item (1) For the purposes of this item -
(a) 'Aussat satellite' and 'space satellite' have the same respective
meanings as in the Satellite Communications Act 1984 ;
(b) 'business' means a business carried on for the purpose, or for the
purposes including the purpose, of profit or gain;
(c) 'business use' means use in connection with a business;
(d) 'non-business use' means use other than business use;
(e) 'satellite earth station' means a device designed for the reception on
earth of signals transmitted from a space satellite, being signals
constituting a satellite program service, and includes any goods
exclusively or principally designed to be ancillary to, or to be
associated with, that device for the purposes of receiving those
signals;
(f) 'satellite program service' means a broadcasting and television
service transmitted by means of one or more Aussat satellites, being -
(a) if regulations under this Act prescribing such a service for the
purposes of this item are in force - the service so prescribed; or
(b) if no such regulations are in force - the service described as the
'Homestead and Community Broadcasting Satellite Service' in the
Transmission Standard relating to that service issued by the Minister
for Communications on 16 November 1984 pursuant to sub-section 111C
(1) of the Broadcasting and Television Act 1942; and
(g) where goods are for both business use and non-business use, and the
business use constitutes a minimal or insignificant part of the
overall use of the goods, the goods shall be taken not to be for
business use.
PART II - AMENDMENT OF SECOND SCHEDULE
35. Items 7, 8, 9, 11 and 12 in the Second Schedule are omitted.
36. Items 31, 32, 33, 34 and 35 in the Second Schedule are omitted.
37. Item 43 in the Second Schedule is omitted.
38. Item 46 in the Second Schedule is omitted.
39. Item 50 in the Second Schedule is amended by omitting "43," and "46,".
40. Item 60 in the Second Schedule is omitted and the following item is
substituted:
"60 (1) Goods, being machines, instruments or devices of a kind used for the
purpose of gambling, entertainment or amusement, the operation of which is
designed to depend upon the insertion of money or tokens in the goods or in
machines, instruments or devices connected to, or associated with, the goods
(2) Goods, being machines, instruments or devices, where - (a) the operation
of the goods is designed to depend upon the insertion of money or tokens in
the goods; and
(b) the goods are designed for use in connection with the use of goods of
a kind used for the purpose of gambling, entertainment or amusement
(3) Accessories and parts for goods to which sub-item (1) or (2) applies".
41. Item 61 in the Second Schedule is omitted.
PART III - AMENDMENT OF THIRD SCHEDULE
42. Item 1 in the Third Schedule is amended -
(a) by omitting paragraph (h) and substituting the following paragraphs:
"(ga) space heaters, radiators and other appliances for use for room heating;
"(h) grillers, stoves, ranges, ovens, cookers, toasters, mixing machines,
immersion heaters, hot water jugs and kettles, percolators and other
appliances for use for culinary purposes;";
(b) by inserting in paragraph (ja) "compost bins," after "incinerators,";
and
(c) by inserting after paragraph (ja) the following paragraph:
"(jb) fire grates and fireplaces;".
43. Item 3 in the Third Schedule is amended by adding at the end the following
sub-item:
"(3) Books consisting wholly or principally of maps (including road and
tourist maps and navigators' charts), but not including books marketed
exclusively or principally for use in schools, colleges or universities".
44. Item 4 in the Third Schedule is omitted and the following item is
"4 Goods (not being beverages, cordials or ingredients of beverages or
cordials) that would be covered by item 23 in the First Schedule but for the
operation of paragraph (d), (f), (g), (h), (j), (k) or (m) of that item".
45. Item 10 in the Third Schedule is amended by adding at the end the
following sub-item:
"(2) Firelighters, fire starters and similar goods, but not including goods
covered by item 47 in the First Schedule".
46. Item 12 in the Third Schedule is omitted and the following items are
substituted:
"12 (1) Water heating and hot water storage equipment, being goods of a kind
installed as fixtures in domestic premises, but not including goods covered by
sub-item (1) of item 153 in the First Schedule;
(2) Appliances or equipment for softening, filtering, de-salting or
sterilizing water, being goods of a kind installed as fixtures;
(3) Sub-item (2) does not include appliances or equipment of a kind installed
exclusively or principally in, or in connection with, swimming pools, spa
baths, spa pools and hot tubs;
(4) Parts for, and materials (other than lubricants as defined in subclause
(1) of clause 1 of the First Schedule) for use in the operation of, goods
covered by sub-item (1) or (2), and stands and drip trays for use in
connection with any of those goods
"13 Goods, being -
(a) wrapping material or bags consisting wholly or principally of paper,
netting, flexible film or metallic foil or any combination of those
materials;
(b) twine, lashing, rubber bands and adhesive tape, marketed exclusively
or principally for household purposes
"14 Containers for goods covered by an item in this Schedule".
PART IV - AMENDMENT OF SIXTH SCHEDULE
47. After item 1 in the Sixth Schedule the following item is added:
"2. Containers for goods covered by an item in this Schedule".
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