Commonwealth Numbered Acts

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) AMENDMENT ACT (No. 2) 1979 No. 94, 1979 - SECT 4

4. The Second Schedule to the Principal Act is amended by omitting items 46,
47, 48, 49 and 52 and substituting the following items:

          ''43    Musical boxes and other goods incorporating musical movements


          ''44    Appliances of a kind used primarily or principally-
   (a)  for the purpose of reproducing sound (whether in the
form of music or in any other form) from records, tapes or
wires;

   (b)  for the purpose of recording sound (whether in the form
of music or in any other form) on tapes or wires; 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 tape recorders, wire recorders,
tape players or record players, but not including video tape
recorders or office dictation machines and other appliances of
a kind used primarily and principally for the recording, or
the recording and reproduction, of speech
          ''45    Appliances of a kind used primarily or principally-


   (a)  for the purpose of receiving radio programs; or

   (b)  for the purpose of receiving television programs,
including, but without limiting the generality of the
foregoing, radio receivers, television receivers and
appliances known as clock radios, but not including radio
receivers for use in the conduct of public commercial
telecommunication services by an authority constituted by or
under a law of the Commonwealth or of a State or Territory
          ''46    (1)  Records for record players


(2) Sound recordings on tapes or wires, being recordings
produced for sale or lease for use for purposes of
entertainment or the provision of background music

(3) Protective envelopes, stands, cabinets and other goods of
a kind sold for use for the storage of records referred to in
sub-item (1), sound recordings referred to in sub-item (2) or
records referred to in sub-item (1) and sound recordings
referred to in sub-item (2)

          ''47    Appliances of a kind used primarily or principally for any 2
or more purposes specified in paragraphs (a) and (b) of item
44 and paragraphs (a) and (b) of item 45
          ''48    Appliances or other goods of a kind used as components of or

auxiliaries to-

   (a)  appliances of any of the kinds to which item 44, 45 or
47 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 and paragraphs (a) and (b)
of item 45,
including, but without limiting the generality of the
foregoing, goods known as tape decks, radio tuner-amplifiers,
radio tuners, pre-amplifiers, equalisers, power amplifiers,
demodulators, turntables, tone-arms, cartridges, styli,
microphones, speakers or headphones

          ''49    Goods that include or contain any component or components
which, either alone or in conjunction with other goods,
enables or enable the goods to be used for any purpose, or for
any 2 or more purposes, specified in paragraphs (a) and (b) of
item 44 and paragraphs (a) and (b) of item 45, but not
including radio transceivers or appliances of any kinds to
which item 44, 45 or 47 applies

          ''50    Accessories and parts (but not including batteries, cathode
ray tubes, recording tapes or recording wires) for goods to
which item 43, 44, 45, 46, 47, 48 or 49 applies.''.
--------------------------------------------------------------------------------