SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992 (Repealed)

(i) by Act Nos 91 to 93 of 1995, s 5 and Sch 1 item 7, effective 9 May 1995, to have effect as if Sch 3 were omitted; and

(ii) by Act Nos 46 and 48 to 53 of 1993.

Accordingly, Schedule 3 is to be read for taxable dealings after 18 August 1993 and before 9 May 1995 as follows:

SCHEDULE 3

GOODS TAXED AT 17%

Item 1: [Passenger motor vehicles]  

1(1) 

Passenger motor vehicles that are covered by heading 8703 in Schedule 3 to the Customs Tariff (or would be covered by that heading if they were imported), but not including motor vehicles covered by Item 1 in Schedule 6.

1(2) 

In this Item, `passenger motor vehicle' means a motor vehicle that is a passenger motor vehicle for the purposes of heading 8703 in Schedule 3 to the Customs Tariff.

Heading modified by Act Nos 43 and 48 to 53 of 1993, applicable to dealings with goods on or after 1 July 1995 by substituting ``Goods taxed at 17%'' for ``Goods taxed at 16%''.

Heading modified by Act Nos 43 and 48 to 53 of 1993, applicable to dealings with goods on or after 18 August 1993 by substituting ``Goods taxed at 16%'' for ``Goods taxed at 15%''.

Item 1(2) modified by Act Nos 43 and 48 to 53 of 1993, applicable to dealings with goods on or after 18 August 1993 by substituting ``Schedule 6'' for ``Schedule 5''.