SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992 (Repealed)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 12: WORKS OF ART, COLLECTORS PIECES, ANTIQUES ETC

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ITEM 115: [Works of art]

Works of art.

ITEM 116: [Museum exhibits etc]

Goods for use by a public body mainly as exhibits in a museum or art gallery controlled by the public body. In this Item, ``public body'' means a public authority, or a committee, or trustee, appointed by a public authority.

ITEM 117: [Imported paintings, sculptures etc]

The following imported goods:

(a) paintings, drawings or pastels covered by heading 9701 in Schedule 3 of the Customs Tariff;

(b) original engravings, prints or lithographs covered by heading 9702 in that Schedule;

(c) original sculpturers or statuary covered by heading 9703 in that Schedule.

ITEM 118: [Imported collectors pieces]

Imported goods being collections and collectors pieces covered by heading 9705 in Schedule 3 of the Customs Tariff.[local entry only]

ITEM 119: [Imported antiques]

Imported goods, being antiques that are or were covered by heading 9706 in Schedule 3 to the Customs Tariff at the time of their entry for, or delivery into, home consumption under the Customs Act.

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