Commonwealth Numbered Acts

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) AMENDMENT ACT 1989 No. 72, 1989 - SECT 3

3. The First Schedule to the Principal Act is amended:

   (a)  by inserting in items 94, 94A and 95 "alcoholic or" before

"non-alcoholic";

   (b)  by inserting after sub-item 95 (1) the following sub-item:
     "(1A) Kegs for use in marketing beer if:                    Nos. 1 to 9


   (a)  the kegs are for repeated use for that purpose; and

   (b)  the property in the kegs does not pass, or is not to pass, to the
        purchaser of the contents";

   (c)  by omitting from sub-item 95 (2) "sub-item (1)" and substituting
        "sub-item (1) or (1A)".