SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992 (Repealed)

SCHEDULE 1

EXEMPTION ITEMS

CCH Note: Table of contents amended by No 171 of 1995, Item 2 of Sch 5, applicable to dealings with goods that occur on or after 28 September 1995, by inserting the words ``and rice milk'' into Item 71.

Table of contents amended by No 169 of 1995, Item 20 of Pt 2 of Sch 1, applicable to dealings with goods that occur on or after 16 December 1995, by inserting ``126A State/Territory bodies'' after Item 126.

Table of contents amended by No 169 of 1995, Item 4 of Pt 1 of Sch 9, applicable to dealings with goods that occur on or after 16 December 1995, by inserting ``168A Exempt UHF television transmitters (see section 3C)'' after Item 168.

Table of contents modified by Act Nos 91 to 93 of 1995, s 7 and Sch 3, by omitting item 108, applicable to dealings with goods on or after 1 November 1995.

Table of contents amended by No 138 of 1994, s 152(a), applicable to dealings with goods after 28 November 1994, by inserting ``38A Computer related equipment for RHQ company'' after Item 38.

Table of contents amended by No 118 of 1993 s 144, with effect from 24 December 1993, by inserting ``144A Exempt child care bodies'' after Item 144, inserting ``163A RSPCA'' after Item 163, applicable to dealings with goods after 24 December 1993.

Amended by No 224 of 1992 s 134, with effect from 28 October 1992, by inserting ``161A Livestock food'' after Item 161.

Amended by No 150 of 1992 s 18, with effect from 11 December 1992, by omitting ``31 Pallets'', substituting ``etc'' for ``and other fuels'' in Item 55, inserting Item 57A, and by inserting Items 192, 193, 194 and 195.

CHAPTER 13: MONUMENTS, MEMORIALS, TROPHIES ETC

View history reference

ITEM 120: [Defence service honour boards]

120(1)

An honour board or honour roll that contains the names of persons who have served as members of the defence force of any country.

120(2)

Goods for use by a person as an honour board or honour roll that will contain the names of persons who have served as members of the defence force of any country.

ITEM 121: [Public monuments]

121(1)

A monument to be erected by a person in a public place in commemoration of an historical event.

121(2)

Goods for use by a person exclusively as raw materials in the construction or repair of a monument covered by subitem (1).

ITEM 122: [Imported trophies, medallions, prizes etc]

122(1)

Imported goods being trophies covered by item 25A in Schedule 4 to the Customs Tariff.[local entry only]

122(2)

Imported goods being decorations, medallions or certificates covered by item 25B in Schedule 4 to the Customs Tariff.[local entry only]

122(3)

Imported goods being trophies or prizes covered by item 25C in Schedule 4 to the Customs Tariff.[local entry only]

View history note

ITEM 123: [Tombstones, memorial boards etc]

123(1)

Memorial boards, memorial tablets, statues and stained glass windows, in memory of deceased persons.

123(2)

Tombstones.

123(3)

Goods (other than tombstones) to be erected by a person on a grave or tomb.

ITEM 124: [Miniatures of awards etc]

Miniatures of orders, decorations or medals that are awarded by the authority of the Queen or whose acceptance has been approved by the Queen.