Commonwealth Numbered Acts

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) AMENDMENT ACT 1988 No. 89, 1988 - SCHEDULE

SCHEDULE
Section 3
AMENDMENT OF SCHEDULES TO PRINCIPAL ACT
PART I-AMENDMENT OF FIRST SCHEDULE Subclause 1 (1) (definition of
"confectionery"):
After paragraph (c), insert the following paragraph:

"(ca) goods known either as muesli bars or health food bars, and similar
foodstuffs;". Item 23:
After paragraph (j), insert the following paragraph:

"(ja) mixes marketed exclusively or principally for use (other than household
use) in the manufacture of thick-shakes or of similar goods;". Sub-item 26
(2):
Insert in paragraph (a) ", (j), (ja)" after "(h)". Sub-item 26 (4):
Insert in paragraph (c) ", (j), (ja)" after "(h)". After item 26:
Insert the following item:

"26AA. Beverages consisting wholly or principally of soy milk, but not
including goods covered by item 4AA in the Third
Schedule.".                                                     Nos. 1 to 9
Sub-item 35A (4A):
Omit the sub-item, substitute the following sub-item:

"(4A) Sub-items (2), (3) and (4) do not include beverages which consist partly
of:

   (a)  milk (including skim milk);

   (b)  milk powder (including skim milk powder);

   (c)  whey, whey powder and whey paste; or

   (d)  any combination of any of the foregoing.". Sub-item 36 (1):
Omit the sub-item. Sub-item 82 (1):
Before paragraph (a) insert the following paragraph:

"(aa) goods covered by item 14 or 14A in the Third Schedule;". Sub-item 84
(1):
Insert in paragraph (f) ", 14 or 14A" after "item 12". Sub-item 84 (2):
Insert ", 14 or 14A" after "item 12". Sub-item 91 (1):
Add at the end ", but not including:

   (a)  goods of a kind used to wrap up or secure goods for marketing, namely:

        (i)    wrapping material or bags consisting of paper, netting,
               flexible film or metallic foil, or of any combination of those
               materials;

        (ii)   single-faced corrugated fibreboard; and

        (iii)  twine, lashing, rubber bands and adhesive tape;

   (b)  strapping of a kind used to secure goods for marketing, and seals for
        use with that strapping;

   (c)  corner brackets for use with wire strapping of a kind used to secure
        goods for marketing; or

   (d)  goods covered by item 18 in the Third Schedule.". Sub-item 93 (1):
Add at the end ", but not including boxes, cases or crates covered by item 18
in the Third Schedule.". Item 96:
Omit the item. After item 108:
Insert the following item:

"108A. Goods marketed exclusively or principally as food for aquatic or marine
animals (including fish, oysters, crayfish,
prawns and crabs) farmed for commercial purposes.".             Nos. 1 to 9
Sub-item 119A (1):
Omit the sub-item, substitute the following sub-item:

"(1) Aircraft other than:

   (a)  gliders (including motorised gliders); or

   (b)  hang gliders (including motorised hang gliders)".
PART II-AMENDMENT OF SECOND SCHEDULE Items 19 to 30 (inclusive) and 39 to 42
(inclusive):
Omit the items.
PART III-AMENDMENT OF THIRD SCHEDULE Item 4:
Insert "(ja)," after "(j),". After item 4A:
Insert the following item:

"4AA. Beverages consisting principally of soy milk, being beverages which
contain any flavouring.". Item 13:
Omit the item. After item 14:
Insert the following item:

"14A. Bathroom fittings and sanitary ware (and parts therefor, including
chains, plugs and washers) of a kind installed in houses or other buildings so
as to become fixtures therein, but not including:

   (a)  spa baths; or

   (b)  goods covered by item 14.". After item 17:
Insert the following item:

"18. Containers used or for use in marketing:

   (a)  biscuits manufactured in premises or vehicles in which the business of
        manufacturing biscuits is carried on exclusively or principally for
        the purpose of sale by retail directly from those premises or
        vehicles;

   (b)  ice-cream, ice-cream cakes, ice-creams, ice-cream substitutes, frozen
        confectionery (other than frozen yoghurt), flavoured iceblocks
        (whether or not marketed in a frozen state) or similar goods, being
        goods manufactured in premises or vehicles in which the business of
        manufacturing goods of that kind is carried on exclusively or
        principally for the purpose of sale by retail directly from those
        premises or vehicles; or

   (c)  take-away beverages or foodstuffs (whether for consumption on the
        premises from which they are sold or elsewhere).".