Commonwealth Numbered Acts

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) AMENDMENT ACT 1986 No. 98, 1986 - SCHEDULE

SCHEDULE
Sub-section 5 (1)
PART I-AMENDMENT OF FIRST SCHEDULE
1. Item 14 in the First Schedule is amended by adding at the end: "For the
purposes of this item, 'mining operations' includes exploration or prospecting
for minerals (including petroleum)".
2. Item 18 in the First Schedule is amended by omitting from sub-item (5)
"water supply purposes" and substituting "water supply or sewerage purposes
(not being equipment covered by paragraph (d) of item 14 in the Third
Schedule)".
3. Item 21 in the First Schedule is amended by omitting from sub-item (1)
"other than goods put up for sale or sold as food for birds" and substituting:

"other than-

        (vi)   goods marketed as food for birds; or

        (vii)  salt marketed exclusively or principally for non-culinary
               purposes".
4. Item 23 in the First Schedule is amended-

   (a)  by omitting from the end of paragraph (m) "or"; and

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

"; or (o) salt marketed exclusively or principally for non-culinary purposes".
5. Item 26 in the First Schedule is amended-

   (a)  by omitting from sub-item (2) all the words after "but not" and
        substituting:

"including-

   (a)  goods falling within paragraph (h) or (m) of item 23;

   (b)  savoury snacks; or

   (c)  goods covered by item 4A in the Third Schedule"; and

   (b)  by omitting from sub-item (4) all the words after "but not" and
        substituting:

"including-

   (c)  goods falling within paragraph (h) or (m) of item 23;

   (d)  savoury snacks; or

   (e)  goods covered by item 4A in the Third Schedule".
6. Item 35A in the First Schedule is amended by inserting after sub-item (4)
the following sub-item:

"(4A) Sub-items (2), (3) and (4) do not include goods covered by item 4A in
the Third Schedule".
7. Item 36 in the First Schedule is amended by omitting sub-items (2), (3),
(4) and (5).
8. Items 36A and 36B in the First Schedule are omitted.
9. Item 63 in the First Schedule is omitted.
10. Item 82 in the First Schedule is amended by inserting in paragraphs (1)
(c) and (d) "or spa baths" after "swimming pools".
11. Item 82A in the First Schedule is amended by inserting in paragraphs (2)
(a) and (b) "or spa baths" after "swimming pools".
12. Item 83 in the First Schedule is amended by inserting in paragraphs (2)
(f) and (g) and (3) (c) and (d) "or spa baths" after "swimming pools".
13. Item 84 in the First Schedule is amended by inserting in paragraph (1) (a)
"or spa baths" after "swimming pools".
14. Item 86 in the First Schedule is amended by inserting in paragraph (1) (b)
"or spa baths" after "swimming pools".
15. Items 90D, 90DA and 90DB in the First Schedule are omitted.
16. After item 103 in the First Schedule the following item is inserted in
Division XIV:

"103A. This Division does not apply to goods to which paragraph 3 (1C) (f) or
(g) of the Sales Tax Assessment Act (No. 1) 1930 applies".
17. Item 119A is amended by omitting from sub-item (1) "Aeroplanes, including
flying boats, seaplanes and helicopters, but not including goods" and
substituting "Aircraft, but not including aircraft".
18. Item 135A in the First Schedule is amended by omitting "(and parts
therefor)" and substituting "(and parts for motor vehicles)".
19. Item 144 in the First Schedule is omitted and the following item is
substituted:

"144. (1) Goods for use in replacing free of charge any
defective article, if-                                           Nos. 1 to 9.


   (a)  the cost of the goods so used in replacement is recouped in the price
        for which-

        (i)    the defective goods or the other goods, as the case may be, or
               goods of the same kind as the defective goods or the other
               goods; or

        (ii)   goods of the same kind as those so used in replacement,
are sold by wholesale; or

   (b)  the defective article will, after repair-

        (i)    be used in replacing free of charge another defective article;
               or

        (ii)   be used in, wrought into or attached to goods to be
               manufactured

"(2) Goods for use in the repair of, so as to form part of, a
defective article if the defective article will, after repair-   Nos. 1 to 9


   (a)  be used in replacing free of charge another defective article; or

   (b)  be used in, wrought into or attached to goods to be manufactured

"For the purposes of this item, 'defective article' means defective goods or a
defective part of goods."
PART II-AMENDMENT OF SECOND SCHEDULE
20. Item 39 in the Second Schedule is amended-

   (a)  by omitting from paragraph (f) "or"; and

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

"; or (h) goods to which item 2 in the Fourth Schedule applies".
21. After item 60 in the Second Schedule the following item is inserted: "61
(1) Motor vehicles (including vehicles known as four-wheel drive vehicles)
that are motor cars or station wagons

(2) Sub-item (1) does not apply in relation to a transaction, act or operation
effected or done in relation to a motor vehicle unless the sale value of the
motor vehicle for the purposes of the relevant Sales Tax Assessment Act
exceeds the amount ascertained in accordance with the formula-
A
-------------
                                (   1        )

(------ + C )
                                ( 1-B        )
where-
A is-

   (a)  in the case of a transaction, act or operation effected or done in the
        period that commenced on 20 August 1986 and ends on 30 June
        1987-$29,646; or

   (b)  in the case of a transaction, act or operation effected or done in the
        period of 12 months commencing on 1 July 1987 or a period of 12 months
        commencing on any subsequent 1 July-the motor vehicle depreciation
        limit as determined under section 57AF of the
        Income Tax Assessment Act 1936 in relation to the year of income that
        commences on that 1 July;
B is 0.225 or such other decimal fraction as the Commissioner determines by
notice in writing served on the taxpayer; and
C is the rate of sales tax imposed by the Sales Tax Act (No. 1) 1930, as in
force at the time when the transaction, act or operation is effected or done,
in respect of goods covered by the Fifth Schedule, being that rate expressed
as a decimal fraction".
PART III-AMENDMENT OF THIRD SCHEDULE
22. Item 1 in the Third Schedule is amended-

   (a)  by omitting "or goods of a kind used exclusively, or primarily and
        principally, in sport or games" and substituting ", goods of a kind
        used exclusively or principally in sport or games or goods designed
        for use exclusively or principally in, or in connection with, swimming
        pools or spa baths"; and

   (b)  by inserting in paragraph (o) "carding equipment", after "knitting
        machines,".
23. After item 4 in the Third Schedule the following item is inserted:
"4A   Beverages not less than 95% of which consist of-


   (a)  milk (including skim milk);

   (b)  milk powder (including skim milk powder);

   (c)  whey, whey powder and whey paste; or

   (d)  any combination of any of the foregoing, being beverages which contain
        any flavouring".
24. Items 5, 6 and 7 in the Third Schedule are omitted and the following items
are substituted:
"5   (1) Cider manufactured in Australia other than cider that contains more
than 1.15% by volume of alcohol

"(2) Fruit juice products, namely-

   (a)  concentrates for the making of non-alcoholic beverages, being
        concentrates which consist of not less than 25% by volume of juices of
        Australian fruits;

   (b)  cordials for the making of non-alcoholic beverages, and preparations
        for use in the flavouring of foods, being cordials or preparations
        which consist of not less than 25% by volume of-

        (i)    juices of Australian fruits;

        (ii)   a mixture of concentrates of juices of Australian fruits and
               water, being a mixture of a strength not less than the natural
               strength of the juices; or

        (iii)  juices of Australian fruits and a mixture of concentrates of
               juices of Australian fruits and water, being a mixture of a
               strength not less than the natural strength of the juices;

   (c)  non-alcoholic non-carbonated beverages which consist of not less than
        25% by volume of juices of Australian fruits or vegetables (including
        herbage);

   (d)  non-alcoholic beverages, whether carbonated or not, consisting wholly
        of juice of Australian fruits or vegetables (including herbage).

"(3) Wine manufactured in Australia other than wine that contains more than
1.15% by volume of alcohol

"(4) Mead, perry, sake and other similar fermented beverages, and beverages
similar to cider or wine, but not including-

   (a)  beverages that contain more than 1.15% by volume of alcohol;

   (b)  beer;

   (c)  spirits, liqueurs or spirituous liquors; or

   (d)  beverages containing-

        (i)    beer; or

        (ii)   spirits (other than spirits for fortifying wine or other
               beverages), liqueurs or spirituous liquors
"6   Fruit juice products the produce or manufacture of Australia or New
Zealand, being goods that would fall within a description of goods contained
in sub-item (2) of item 5 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
"7   Fruit juice products, being goods that would fall within a description of
goods contained in sub-item (2) of item 5 if, in that sub-item, each reference
to juices of Australian fruits were a reference to juices of fruits of Papua
New Guinea and the reference to juices of Australian vegetables were a
reference to juices of vegetables of Papua New Guinea".
25. Item 11 in the Third Schedule is omitted.
26. Item 12 in the Third Schedule is amended-

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

"(1A) Sub-item (1) does not include water heating equipment of a kind
installed exclusively or principally in, or in connection with, swimming pools
or spa baths;"; and

   (b)  by omitting from sub-item (3) ", spa baths, spa pools and hot tubs"
        and substituting "or spa baths".
27. Item 14 in the Third Schedule is omitted and the following items are
substituted:
"14   Household fittings and sanitary ware (and parts therefor, including
chains, plugs and washers) of a kind installed in houses or other buildings so
as to become fixtures therein, namely-

   (a)  baths (other than spa baths), bath and shower screens, pedestal
        lavatory basins, wall and bowl basins, earthenware bathroom fittings,
        towel rails and towel rail holders, sinks, sink tops, draining boards,
        combination sinks and drainers, wash troughs and stands and pedestals
        therefor;

   (b)  toilet pans and seats and covers therefor, appliances for sterilizing
        or disinfecting toilet pans and seats, and sanitary cisterns and water
        storage tanks for use in sewerage systems;

   (c)  septic tanks, and filter tanks and distributing chambers of a kind
        used in septic tank installations;

   (d)  chemical sanitary units, and tanks, pumps and barrels of a kind used
        in chemical sanitary systems.
"15   (1) Movable toilet pans or chemical sanitary units, seats and covers for
movable toilet pans or chemical sanitary units and articles for use in the
sealing of movable toilet pans.

"(2) Movable toilet seats for use by children in connection with toilet pans
covered by paragraph (b) of item 14.

"(3) Parts for goods covered by sub-item (1) or (2).
"16   Chemicals and other materials or preparations marketed for use
exclusively or principally in or in the operation of goods covered by
paragraphs (c) and (d) of item 14 or by item 15.
"17   Containers for goods covered by an item in this Schedule".

PART IV-AMENDMENT OF FOURTH SCHEDULE
28. Item 1 in the Fourth Schedule is amended by adding at the end the
following sub-item:

"(2) Sub-item (1) does not include motor vehicles to which item 61 in the
Second Schedule applies".
29. The Fourth Schedule is amended by adding at the end the following item:
"2   Negatives, transparencies and film strips manufactured from exposed
photographic or cinematographic film supplied by the persons for whom the
negatives, transparencies or film strips, as the case may be, are
manufactured".
PART V-AMENDMENT OF FIFTH SCHEDULE
30. The Fifth Schedule is amended by adding at the end the following item:
"3   Items 1 and 2 do not include motor vehicles to which item 61 in the Second
Schedule applies".