Commonwealth Numbered Acts

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) AMENDMENT ACT 1978 No. 107, 1978 - SECT 4

4. (1) The First Schedule to the Principal Act is amended-

(a) by inserting ''in this Schedule'' after ''item'' in sub-paragraph (i)
of paragraph (j) of the definition of ''aids to manufacture'';

   (b)  by inserting after item 38 the following item:

''38A. Preparations-

   (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; and            Nos. 1
to
9'';

   (b)  in respect of which 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 preparations are preparations that provide an
acceptable level of protection from solar
ultra-violet rays

   (c)  by omitting item 58 and substituting the following item:

''58. 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                                                  No. 5'';


   (d)  by omitting sub-item (2) of item 59 and substituting the following
        sub-item:

''(2) Imported goods consisting of calendars,
catalogues, price lists or other printed matter,
being goods to which paragraph (d) of item 35 in
Schedule 2 to the Customs Tariff applies, but not
including calendars, catalogues, price lists or
printed matter designed to advertise the sale or hire
of goods by, or the services of, any person in
            Australia                                                No. 5'';


   (e)  by omitting from item 69 ''sub-item 49.11.2 in Part II of the First
        Schedule'' and substituting ''item 22, or paragraph (c) of item 27, in
        Schedule 2'';

   (f)  by omitting from sub-item (3) of item 107 ''goods to which paragraph
        37.04.21, or sub-item 37.07.1, in Part II of the First Schedule to the
        Customs Tariff applies'' and substituting ''films that wholly or
        mainly depict or describe, or depict and describe, places outside
        Australia'';

   (g)  by omitting sub-item (1) of item 114 and substituting the following
        sub-item:

''(1) Goods imported by passengers or members of the
crew of ships or aircraft, being goods to which item
15 or 16 in Schedule 2 to the Customs Tariff applies,
but not including goods in respect of which, under
by-laws made for the purposes of item 15 in that
Schedule, a proportion only of the value of those
            goods is not liable to duties of Customs                 No. 5'';


   (h)  by inserting after sub-item (3) of item 114B the following sub-item:

''(4) Imported goods to which item 11 in Schedule 2
to the Customs Tariff applies, being-

   (a)  the personal effects, furniture or household
goods of members of the United States Forces, or of
members of the civilian component, or of dependants
of such members; or

   (b)  motor vehicles for use by members of the
United States Forces or by members of the civilian
            component                                                No. 5'';


   (j)  by inserting after item 114B the following item:

''114C. Imported goods to which item 11 in Schedule 2
to the Customs Tariff applies, being-

   (a)  the personal effects, furniture or
household goods of members of the Visiting Force of
Papua New Guinea, or of members of the civilian
component, or of dependants of such members; or

   (b)  motor vehicles for use by members of the
Visiting Force of Papua New Guinea or by members of
            the civilian component                                   No. 5'';

For the purposes of this item, the expressions
''Visiting Force'', ''civilian component'' and
''dependant'' have the same respective meanings as
they have in the Agreement between Australia and
Papua New Guinea regarding the Status of Forces of
each State in the Territory of the other State signed
on 26 January 1977

   (k)  by omitting item 145 and substituting the following item:

''145. Imported goods consisting of-

   (a)  goods the value of which is insubstantial,
being goods to which paragraph (a) or (b) of item 35
            in Schedule 2 to the Customs Tariff applies; or          No. 5'';


   (b)  samples of negligible value, being goods to
which paragraph (c) of item 35 in Schedule 2 to the
Customs Tariff applies

   (m)  by omitting from paragraph (a) of sub-item (3) of item 68 and from
items 69A and 69B ''the First Schedule'' and substituting ''Schedule 1''; and

(n) by omitting from items 70, 111A and 116 ''Part I of the Second
Schedule'' (wherever occuring) and substituting ''Schedule 2''.

(2) Where, on or after the day on which this Act is deemed to have come into
operation but before the day on which this Act receives the Royal Assent, the
Director-General of Health, or an officer appointed by him for the purpose,
has given a certificate purporting to be for the purposes of item 38A in the
First Schedule to the Principal Act as amended by sub-section (1), the
certificate shall be, and shall be deemed to have been, as valid and effectual
as it would have been if this Act had received the Royal Assent on the day on
which the certificate was given.