Commonwealth Numbered Acts

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) AMENDMENT ACT 1990 No. 82, 1990 - SECT 3

3. Section 3 of the Principal Act is amended by adding at the end the
following subsection:

"(8) Where:

   (a)  disregarding:

   (i)  this subsection; and

   (ii) subsection 3 (15) of the Sales Tax Assessment Act (No. 1) 1930
        (including in its application in accordance with any of the other
        Sales Tax Assessment Acts); goods (in this subsection called the `item
        51/54 goods') are covered by item 51 or 54 in the First Schedule to
        this Act; and

   (b)  any one or more of the following subparagraphs applies to any part (in
        this subsection called the `insert') of the item 51/54 goods:

   (i)  it has a different sheet size than most of the remainder of the goods;

   (ii) it is printed by a different process than most of the remainder of the
        goods;

   (iii) it consists of different paper or other material than most of the
        remainder of the goods;

   (iv) it is inserted separately into the remainder of the goods after they
        have been made; and

   (c)  if the item 51/54 goods are a magazine or similar publication (other
        than a newspaper) - the insert is not a detachable part that is
        attached by perforation, or glued, sewn or stapled, to the remainder
        of the goods; and

   (d)  if the item 51/54 goods are a newspaper - the insert is not a news,
        sport, entertainment, travel, leisure or similar section (other than
        an advertising section); then, for the purposes of this Act, the
        insert is taken not to be, and never to have been, part of the item
        51/54 goods, but to be, and always to have been, separate goods.".