Commonwealth Numbered Acts

SALES TAX LAWS AMENDMENT ACT (No. 2) 1985 No. 144, 1985 - SECT 19

19. Regulation 4 of the Regulations is amended -
(a) by inserting in paragraph (f) of the definition of "aids to manufacture"
in sub-regulation (1) "a manufacturer of savoury snacks or" after "goods for
use by";

   (b)  by inserting in that paragraph "savoury snacks," before

"confectionery";
(c) by inserting after the definition of "auxiliaries to aids to manufacture"
in sub-regulation (1) the following definition:

"'biscuits' includes -

   (a)  cookies, crackers, pretzels, cones or wafers; or

   (b)  goods consisting principally of biscuits or of goods falling within
        paragraph (a), but does not include -

   (c)  breakfast food consisting wholly or principally of compressed, rolled
        or flattened cereal;

   (d)  rusks for infants or invalids, or crispbread; or

   (e)  goods consisting principally of goods falling within paragraph (d);";
        and

   (d)  by inserting after sub-regulation (1C) the following sub-regulation:

"(1D) The reference in paragraph (f) of the definition of 'aids to
manufacture' in sub-regulation (1) to goods for use by a manufacturer of
savoury snacks or a confectioner, baker or pastry-cook in the manufacture of
biscuits does not include a reference to machinery designed for manufacturing
biscuits used 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.".