Commonwealth Numbered Acts

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) AMENDMENT ACT 1987 No. 135, 1987 - SCHEDULE 1

SCHEDULE 1
Subsection 3 (1)
AMENDMENT OF FIRST SCHEDULE
After item 72A in the First Schedule, the following item is inserted:

"72B. (1) Printed matter, not more than 25% of which
consists of commercial advertising, for distribution:             Nos. 1 to 9".


   (a)  free of charge;

   (b)  for the purpose of promoting visits to a
foreign country; and

   (c)  either:

        (i)    by or on behalf of a national tourist organisation established
or accredited by the government of that country; or

        (ii)   by a person or body appointed as a representative of such an
organisation;
and being any of the following:

   (d)  books;

   (e)  folders;

   (f)  guides;

   (g)  magazines;

   (h)  pamphlets;

   (j)  unframed photographs;

   (k)  unframed photographic enlargements;

   (m)  framed or unframed posters;

   (n)  printed window transparencies;

   (p)  illustrated calendars;

   (q)  illustrated or unillustrated maps;

   (r)  timetables for transport services other
than transport services within Australia;

   (s)  lists, and yearbooks, published or
sponsored by the organisation, of hotels,
or other places of accommodation, situated
outside Australia

"(2) Goods for use (and not for sale or distribution):

   (a)  principally for the purpose of promoting
visits to a foreign country; and

   (b)  either:

        (i)    by or on behalf of a national tourist organisation established
or accredited by the government of that country; or

        (ii)   by a person or body appointed as a representative of such an
organisation;
and being any of the following:

   (c)  documents for reference purposes containing
information about museums, universities,
spas or other institutions;

   (d)  yearbooks, telephone and telex directories,
lists of hotels, or other places of
accommodation, situated outside Australia,
and catalogues of fairs;

   (e)  samples, or specimens, of negligible value
of national handicrafts;

   (f)  samples or specimens of:

        (i)    articles of national costume; or

        (ii)   cultural items (other than national handicrafts);

   (g)  flags of that country;
         (h) pictures,   paintings,   drawings,   framed

photographs and photographic enlargements,
engravings and lithographs;

   (j)  sculptures, tapestries, and other similar
works of art;

   (k)  artbooks;

   (m)  dioramas, scale models, lantern slides,
photographic negatives and printing blocks;

   (n)  show-cases, stands and similar articles for
use in displaying material, including
electrical and mechanical equipment for
operating a display of material;

   (p)  documentaries (whether recorded on
cinematograph film, video tape or video
disc), audio tape recordings, records,
audio discs, and similar goods, for use in
exhibitions, displays or performances to
which members of the public are admitted
free of charge, being goods that:

        (i)    are not of a kind that are on sale in Australia to the general
public; and

        (ii)   consist principally of matter other than commercial advertising
matter
In this item, 'Australia' includes the external Territories