SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992 [Repealed]

SCHEDULE 1

EXEMPTION ITEMS

CHAPTER 7: FOOD AND DRINK FOR HUMAN CONSUMPTION

[Division 3 of Part 3 of this Act has general rules that affect this Chapter.]

ITEM 68: [Food for human consumption]  

68(1) 

Goods marketed principally as:

(a)  food for human consumption (whether or not requiring processing or treatment); or

(b)  ingredients of food for human consumption; or

(c)  goods to be mixed with or added to food for human consumption (including condiments, spices and flavourings).

68(2) 

This item does not cover:

(a)  cordials, or goods of a kind marketed principally as ingredients for cordials;

(b)  beverages, except:

(i) beverages of a kind marketed principally as food for infants or invalids;
(ii) thick-shakes, or similar goods, manufactured in premises or vehicles in which the business of manufacturing thick-shakes or similar goods is carried on mainly for the purpose of retail sale directly from those premises or vehicles;

(c)  goods of a kind marketed principally as ingredients for beverages covered by paragraph (b).

ITEM 69: [Tea, coffee, cocoa etc]  

69(1) 

Tea, coffee and coffee essence, chicory and chicory essence, cocoa and cocoa essence, and malt.

69(2) 

Malt extract or chocolate, if it is marketed principally for drinking purposes.

69(3) 

Preparations for drinking purposes that are marketed principally as tea preparations, coffee preparations, cocoa or chocolate preparations or preparations for malted beverages.

69(4) 

Preparations marketed principally as substitutes for preparations covered by subitem (2) or (3).

69(5) 

This item does not cover any beverage that is marketed in a ready-to-drink form.

69(6) 

In this item, ``tea'' includes herbal tea, fruit tea, ginseng tea and other similar beverage preparations.

ITEM 70: [Milk products]  

70(1) 

Milk products.

70(2) 

Goods that consist of milk products to the extent of at least 95%.

70(3) 

Lactose.

70(4) 

This Item does not cover goods that are covered by Item 12 in Schedule 2.

70(5) 

In this Item, ``milk products'' means:

(a)  milk, skim milk or butter milk (whether liquid, powdered, concentrated or condensed);

(b)  casein;

(c)  whey, whey powder or whey paste.

ITEM 71: [Soy milk and rice milk]   71 

Beverages consisting principally of:

(a)  soy milk; or

(b)  rice milk;

but not including goods covered by Item 12 in Schedule 2.

ITEM 72: [Cooking oil etc]   72 

Fats and oils marketed principally for culinary purposes.

ITEM 73: [Meat extracts]   73 

Beefine, Bonox, Bovril and similar meat extracts.

ITEM 74: [Emergency rations for lifeboats]   74 

Food marketed principally as emergency rations to be carried on lifeboats or rafts as required by any law of the Commonwealth or of a State or Territory. Section 14 does not limit the scope of this Item.




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