Commonwealth Numbered Acts

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) AMENDMENT ACT (No. 3) 1979 No. 157, 1979 - SECT 3

3. The First Schedule to the Principal Act is amended-

   (a)  by inserting in the heading of Division VII ''MEDICAL AND'' after
        ''AND'';

   (b)  by omitting sub-item (4) of item 42;

   (c)  by adding at the end of item 42 the following sub-item:

''(17) Wigs and hair-pieces for use by a person in
respect of whom a legally qualified medical
practitioner has certified that the use of a wig or
hair-piece is necessitated by the loss of hair
through sickness or disease (other than naturally
occurring baldness) or the effects of the treatment
of sickness or disease''

   (d)  by inserting after item 42 the following items:

''42A. Battery-chargers for use exclusively or
principally in recharging the batteries of goods
          covered by sub-item (10) of item 42                     Nos. 1 to 9

''42B. (1) Medical or surgical appliances of a kind
used exclusively or principally by persons suffering
from sickness, disease or physical impairment for the
purpose of alleviating or treating that sickness,
disease or impairment or the effects of that
          sickness, disease or impairment                         Nos. 1 to 9

            ''(2) Parts for goods covered by sub-item (1)         Nos. 1 to 9

''42C. Goods to be used in the modification of a
motor vehicle solely for the purpose of adapting it
for driving by a person who is suffering from a
          physical impairment                                     Nos. 1 to 9'';


   (e)  by omitting from the heading of Division X ''AND WORKS OF ART'' and
        substituting ''WORKS OF ART AND ANTIQUES'';

   (f)  by inserting in Division X, after item 70, the following item:

''70A. Imported goods consisting of antiques that
are, or were, at the time of their entry for home
consumption under the Customs Act 1901, goods to
which item 99.06 in Schedule 1 to the Customs Tariff
          applies or applied                                      Nos. 5 to 9'';


   (g)  by omitting from sub-item (1) of item 100 ''and sold by retail by a
        person (not being a manufacturer of the class specified in sub-item
        (2))'' and substituting ''by a person'';

   (h)  by omitting from sub-item (1) of item 100 ''Fourteen hundred dollars''
        and substituting ''$12,000'';

   (j)  by omitting from sub-item (1) of item 100 ''No. 1'' and substituting
        ''Nos. 1 to 3'';

   (k)  by omitting sub-item (2) of item 100;

   (l)  by adding at the end of item 100 the following provision:

''For the purposes of the operation of the
definition of 'average annual value of sales of all
goods' for the purposes of this item-

   (a)  the value of a particular sale of goods made
after the day on which the Sales Tax (Exemptions and 
Classifications) Amendment Act (No. 3) 1979 received
the Royal Assent shall be deemed to be-

        (i)    where the Sales Tax Assessment Act (No. 1)
1930 applied in relation to the sale and the sale was
not to a registered person who quoted his certificate
in respect of the sale-an amount equal to the sale
value of the goods for the purposes of that Act;

        (ii)   where the sale was to a registered person
who quoted his certificate in respect of the sale-an
amount equal to the sale value that would have been
applicable to the goods for the purposes of the Sales
Tax Assessment Act (No. 1) 1930 if-

                (A)  that person had not quoted his
certificate in respect of the sale; and

                (B)  where the quotation of the certificate
was for the purposes of an Act other than the Sales
Tax Assessment Act (No. 1) 1930-the Sales Tax
Assessment Act (No. 1) 1930 applied in relation to
the sale; or

        (iii)  in any other case-an amount equal to the
sale value that would have been applicable to the
goods for the purposes of the Sales Tax Assessment
Act (No. 1) 1930 if that Act applied in relation to
the sale;

   (b)  the Commissioner may exercise any relevant
power under the Sales Tax Assessment Act (No. 1) 1930
for the purpose of determining a sale value that
would have been applicable to the goods in the
circumstances set out in sub-paragraph (a) (ii) or

        (iii)  ; and

   (c)  for the purposes of the application of
paragraphs (a) and (b) in relation to a sale of goods
sold by retail, those goods shall be deemed to have
been sold by wholesale under the contract of sale for
the price payable under that contract'';

   (m)  by omitting from item 103 ''One hundred dollars'' and substituting
        ''$250'';

   (n)  by omitting from item 103 ''Nos. 1 to 3'' and substituting ''No. 1'';

   (o)  by omitting item 123 and substituting the following item:

''123. (1) Goods designed and manufactured
expressly for use by persons suffering from sickness,
disease or disablement (whether sickness, disease or
disablement, generally, or a particular kind, or one
or more particular kinds, of sickness, disease or
disablement), being goods of a kind not ordinarily
used by persons who are not suffering from sickness,
          disease or disablement                                  Nos. 1 to 9

            ''(2) Parts for goods covered by sub-item (1)         Nos. 1 to 9'';

''For the purposes of this item, 'disablement'
includes blindness and deafness

   (p)  by inserting after item 140 the following item:

            ''140A. Rolls for player-pianos . . . . . . . . . .   Nos. 1 to 9'';
and

   (q)  by adding at the end thereof the following items:

''151. Goods to be used in the conversion of an
internal-combustion engine to enable it or the unit
of which it forms part to operate on natural gas or
liquefied petroleum gas, being goods-

   (a)  that are essential to effect the conversion;
and

   (b)  that-

        (i)    are to form an integral part of the
converted engine or of the unit of which it forms
part; or

        (ii)   are to be connected to the converted
          engine, whether directly or indirectly  . . . . . . .   Nos. 1 to 9

''152. (1) Space heating appliances of a kind
ordinarily used for household purposes, but not
including-

   (a)  appliances of a kind that burn kerosene or
          other      refined petroleum oils; or

            (b)  air-conditioning appliances  . . . . . . . . .   Nos. 1 to 9

            ''(2) Parts for goods covered by sub-item (1) . . .   Nos. 1 to 9

''153. (1) Goods of a kind used exclusively, or
primarily and principally, for collecting, absorbing
or concentrating solar rays for the purpose of using
          them as a source of heat  . . . . . . . . . . . . . .   Nos. 1 to 9

            ''(2) Photovoltaic cells  . . . . . . . . . . . . .   Nos. 1 to 9

''(3) Goods for use exclusively, or primarily and
principally, in facilitating the operation of goods
          covered by sub-item (1) or (2)  . . . . . . . . . . .   Nos. 1 to 9

            ''(4) Parts for goods covered by this item  . . . .   Nos. 1 to 9''.