Commonwealth Numbered Acts

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) AMENDMENT ACT (No. 2) 1989 No. 18, 1990 - SECT 3

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

   (a)  by inserting after item 59 the following item:

"60. (1) The following goods, if all the paper in the goods is recycled paper:
Nos. 1 to 9

   (a)  writing, drawing or printing paper (including paper for use in cash
        registers, calculators, typewriters, computer printers, photocopiers
        or similar machines), where the paper is blank, or is blank apart from
        any or all of the following:

        (i)    printed parallel lines to serve as a guide for writing or
               typing;

        (ii)   printed lines to serve as a guide for drawing graphs, diagrams
               or similar matter;

        (iii)  in the case of paper for use in computer printers - printed
               lines (whether or not numbered);

        (iv)   a printed trade mark, logo, letterhead or similar matter;
but not including paper that is treated so as to react to heat or
electromagnetic energy;

   (b)  pads or books of paper covered by paragraph (a), if the covers consist
        wholly of recycled paper or recycled cardboard and the covers are
        blank, or are blank apart from a printed trade mark, logo or similar
        matter;

   (c)  paper for use in accounting ledgers or accounting journals where the
        paper is blank apart from printed lines to serve as a guide for the
        making of entries in the ledgers or journals;

   (d)  envelopes consisting wholly of paper or consisting wholly of paper
        apart from either or both of the following:

        (i)    a fastener;

        (ii)   a transparent or translucent address window;
where the envelopes are blank, or are blank apart from a printed return
address, postage paid mark, trade mark, logo or similar matter;

   (e)  toilet tissue;

   (f)  facial tissue;

   (g)  bags consisting wholly of paper, being bags marketed exclusively or
        principally for either or both of the following:

        (i)    household purposes;

        (ii)   use in marketing goods sold by retail.

"(2) For the purposes of sub-item (1), the cardboard or paper in goods is to
be taken to be recycled if, and only if, all the fibre in the cardboard or
paper has previously been used, as fibre, in the manufacture of other goods.";

   (b)  by omitting from item 100 "$12,000" and substituting "$50,000";

   (c)  by omitting from item 103 "$250" and substituting "$1,000";

   (d)  by inserting after item 113e the following item:

"113f. Goods in respect of which both of the following conditions are
satisfied: Nos. 1 to 9

   (a)  the goods are for use by a person (in this item called the
        'sub-contractor') exclusively in carrying out activities (in this item
        called the 'contracted activities') on behalf of one or more other
        persons (in this item called the 'primary manufacturers');

   (b)  in the case of each of the primary manufacturers, at least one of the
        following subparagraphs applies:

        (i)    if the goods had been sold to the primary manufacturer for use
               exclusively in carrying out the contracted activities that were
               to be carried out by the sub-contractor on behalf of the
               primary manufacturer - the goods would have been covered by
               item 113a, 113d or 113e;

        (ii)   if the goods:

   (a)  had been manufactured by the primary manufacturer; and

   (b)  had been applied by the primary manufacturer to his or her own use in
        carrying out the contracted activities that were to be carried out by
        the sub-contractor on behalf of the primary manufacturer;
the goods would have been covered by item 113b;

        (iii)  if the goods had been applied by the primary manufacturer to
               his or her own use in carrying out the contracted activities
               that were to be carried out by the sub-contractor on behalf of
               the primary manufacturer - the goods would have been covered by
               item 113c.".