SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992 (Repealed)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 6: PRIMARY PRODUCTS

View history reference

ITEM 65: [Primary products]

65(1)

Primary products that are derived directly from the following operations carried on in Australia:

(a) mining;

(b) cultivating land;

(c) maintaining animals, poultry or bees;

(d) fisheries;

(e) timber-getting;

and have not been subject to any process or treatment resulting in an alteration of their form, nature or condition.

65(2)

This Item does not cover:

(a) goods marketed principally as food for birds;

(b) salt marketed principally for non-culinary purposes.

ITEM 66: [Unprocessed precious stones]

Precious or semi-precious stones that:

(a) are derived directly from mining operations carried on outside Australia; and

(b) have not been subject to any process or treatment resulting in an alteration of their form, nature or condition.

ITEM 67: [Unprocessed metals]

Metals as recovered from ores, if the ores are derived directly from mining operations carried on in Australia.