Taxation Laws Amendment Act (No. 2) 1995 (169 of 1995)

Schedule 9 SALES TAX

(1) A dealing with a UHF television transmitter is a transitional

exempt UHF television transmitter dealing if:

(a) the dealing occurred on or after 1 September 1993 and before the

commencement of item 5; and

(b) the Secretary to the Department of Communications and the Arts,

or a person authorised by the Secretary for the purposes of this

subitem, has certified that the UHF television transmitter was an

exempt UHF television transmitter at the time of the dealing (see

subitems (2) and (3)).

(2) A UHF television transmitter was an exempt UHF television

transmitter at the time of the dealing if, at that time, it was to be

installed:

(a) on or after 1 January 1994 and before 1 January 1996; and

(b) for the purpose of a commercial television broadcasting service;

and

IIIC of the Broadcasting Services Act 1942 or section 16 of the

Broadcasting Services (Transitional Provisions and Consequential

Amendments) Act 1992.

(3) A UHF television transmitter was not an exempt UHF television

transmitter at the time of the dealing if it was a replacement for

another UHF television transmitter.

(4) In this section, commercial television broadcasting service,

transmitter and UHF television transmitter have the same meanings as

in section 3C of the Sales Tax (Exemptions and Classifications) Act

1992.