Sales Tax (Exemptions and Classifications) Act 1935

1 Short title [see Note 1]

This Act may be cited as the Sales Tax (Exemptions and Classifications) Act 1935.

2 Definitions

In this Act, unless the contrary intention appears:

airport shop goods has the same meaning as in the Customs Act 1901.

inwards duty free shop and relevant traveller have the same meanings as in section 96B of the Customs Act 1901.

Sales Tax Assessment Act means any Act, as in force for the time being, relating to the imposition, assessment and collection of a tax upon the sale value of goods.

the Customs Tariff means the Customs Tariff Act 1987 as amended by any Act, and as proposed to be amended by Customs Tariff Proposals introduced into the House of Representatives.

the Excise Tariff means the Excise Tariff 1921-1956 as amended by any Act, and as proposed to be amended by Excise Tariff Proposals introduced into the House of Representatives.

3 Interpretation

(1) Any expression used in this Act shall, unless the contrary intention appears, have the same meaning as in the relevant Sales Tax Assessment Act. (2) The heading to any Schedule or to any Division in any Schedule shall not be read as affecting the interpretation of that Schedule or of any item in that Schedule. (3) Any reference in the second column of the First Schedule to the numbers 1, 2, 3, 4, 5, 6, 7, 8, 9 or 11 shall be read respectively as a reference to the: Sales Tax Assessment Act (No. 1) 1930; Sales Tax Assessment Act (No. 2) 1930; Sales Tax Assessment Act (No. 3) 1930; Sales Tax Assessment Act (No. 4) 1930; Sales Tax Assessment Act (No. 5) 1930; Sales Tax Assessment Act (No. 6) 1930; Sales Tax Assessment Act (No. 7) 1930; Sales Tax Assessment Act (No. 8) 1930; Sales Tax Assessment Act (No. 9) 1930; or Sales Tax Assessment Act (No. 11) 1985. (4) Any reference in the second column of the First Schedule to two numbers which are connected by the word “to” shall be read as including a reference to each of the numbers intervening between those two numbers. (5) Where any reference which, by subsection (3) of this section, is to be read as a reference to the Sales Tax Assessment Act (No. 9) 1930-1935, appears in the second column of the First Schedule goods covered by the item or subitem opposite that reference shall, for the purposes of the exemption of the sale value of those goods from sales tax under that Act, include goods which have gone into use or consumption in Australia. (6) A reference in the First Schedule or Third Schedule to beer is a reference to any fermented liquor (whether or not the liquor contains sugars or glucose or another substance) that: (a) is brewed from a mash (whether or not the mash contains malt); and (b) contains hops (including any substance prepared from hops) or other bitters. (7) The volume of alcohol contained in goods shall, for the purposes of the First and Third Schedules, be taken to be the volume of ethyl alcohol that would be the volume of that alcohol if the alcohol were measured at a temperature of 20°C, and a calculation made for the purpose of ascertaining the volume of alcohol by reference to the specific gravity of alcohol shall be made on the basis that, at a temperature of 20°C and in vacuum, the specific gravity of alcohol in relation to water is 0.79067. (8) Where: (a) disregarding: (i) this subsection; and (ii) subsection 3(15) of the Sales Tax Assessment Act (No. 1) 1930 (including in its application in accordance with any of the other Sales Tax Assessment Acts); goods (in this subsection called the item 51/54 goods) are covered by item 51 or 54 in the first Schedule to this Act; and (b) any one or more of the following subparagraphs applies to any part (in this subsection called the insert) of the item 51/54 goods: (i) it has a different sheet size than most of the remainder of the goods; (ii) it is printed by a different process than most of the remainder of the goods; (iii) it consists of different paper or other material than most of the remainder of the goods; (iv) it is inserted separately into the remainder of the goods after they have been made; and (c) if the item 51/54 goods are a magazine or similar publication (other than a newspaper)—the insert is not a detachable part that is attached by perforation, or glued, sewn or stapled, to the remainder of the goods; and (d) if the item 51/54 goods are a newspaper—the insert is not a news, sport, entertainment, travel, leisure or similar section (other than an advertising section); then, for the purposes of this Act, the insert is taken not to be, and never to have been, part of the item 51/54 goods, but to be, and always to have been, separate goods.

4 General administration of Act

The Commissioner has the general administration of this Act.

5 Exemptions

(1) Notwithstanding anything contained in any Sales Tax Assessment Act, sales tax shall not, subject to this section, be payable upon the sale value of any goods covered by any item or subitem in the first column of the First Schedule under any Act specified in the second column of that Schedule opposite that item or subitem. (2) Where, in the second column of the First Schedule reference is made, opposite an item or subitem in the first column of that Schedule, to the Sales Tax Assessment Act (No. 9) 1930-1935 and to any one or more of the following Acts: Sales Tax Assessment Act (No. 1) 1930-1935; Sales Tax Assessment Act (No. 2) 1930-1935; Sales Tax Assessment Act (No. 3) 1930-1935; Sales Tax Assessment Act (No. 4) 1930-1935; but to no other Sales Tax Assessment Act, the goods covered by that item or subitem shall not be deemed to include goods which are imported into Australia. (3) Where, in the second column of the First Schedule reference is made, opposite an item or subitem in the first column of that Schedule, to the Sales Tax Assessment Act (No. 9) 1930-1935 and to any one or more of the following Acts: Sales Tax Assessment Act (No. 5) 1930-1935; Sales Tax Assessment Act (No. 6) 1930-1935; Sales Tax Assessment Act (No. 7) 1930-1935; Sales Tax Assessment Act (No. 8) 1930-1935; but to no other Sales Tax Assessment Act, the goods covered by that item or subitem shall not be deemed to include goods which are manufactured or produced in Australia.

5A Limitation on exemption from sales tax on imported goods for use by Trade Commissioners

(1) Item 71 in the First Schedule does not apply in respect of goods that are intended for the use of a person referred to in that item where any other goods of the same kind, or of a similar kind, that have been imported into Australia were, at the time when they were entered for home consumption under the Customs Act 1901‑1971, intended for the use of the person and the Minister, by instrument in writing, declares that, in his opinion, the reasonable requirements of the person have adequately been met by the other goods. (2) Item 71 in the First Schedule does not apply in respect of goods unless: (a) the person for whose use the goods are intended agrees that, if the goods are sold or otherwise disposed of in Australia or in an external Territory within two years after the date of entry of the goods for home consumption under the Customs Act 1901-1971, he will pay to the Commonwealth an amount equal to so much (if any) as the Minister determines of the sales tax that, but for that item, would have been payable in respect of the goods; and (b) where the person so entering into an agreement has previously entered into a similar agreement in relation to any other goods and has committed a breach of that last-mentioned agreement—the person complies with such conditions, if any, as the Minister, by instrument in writing, determines (which may include a condition that the person give security, satisfactory to the Minister, that he will comply with the first-mentioned agreement).

5B Limitation on exemption from sales tax on excisable goods for use by Trade Commissioners

(1) Item 72 in the First Schedule does not apply in respect of goods that are intended for the use of a person referred to in that item where any other goods of the same kind, or of a similar kind, that have been entered for home consumption under an Act relating to duties of excise were, at the time when they were so entered, intended for the use of the person and the Minister, by instrument in writing, declares that, in his opinion, the reasonable requirements of the person have adequately been met by the other goods. (2) Item 72 in the First Schedule does not apply in respect of any goods unless: (a) the person for whose use the goods are intended agrees that, if the goods are sold or otherwise disposed of in Australia or in an external Territory within two years after the date of entry of the goods for home consumption under an Act relating to duties of excise, he will, unless the Minister otherwise determines, pay to the Commonwealth an amount equal to the sales tax that, but for that item, would have been payable in respect of the goods; and (b) where the person so entering into an agreement has previously entered into a similar agreement in relation to any other goods and has committed a breach of that last-mentioned agreement—the person complies with such conditions, if any, as the Minister, by instrument in writing, determines (which may include a condition that the person give security, satisfactory to the Minister, that he will comply with the first-mentioned agreement).

5C Limitation on exemption from sales tax on goods imported by passengers

(1) If the Collector of Customs requires a passenger to enter into an agreement in respect of any goods referred to in subitem (1) of item 114 in the First Schedule that, in the event of the goods being sold or otherwise disposed of in Australia within two years after the date of entry of the goods for home consumption under the Customs Act 1901-1967, the passenger will pay to the Commonwealth an amount equal to the sales tax that, but for that subitem, would have been payable in respect of the goods, that subitem does not apply in respect of those goods unless the passenger enters into the agreement. (2) In this section, the Collector of Customs, in relation to goods imported into Australia, means the Collector of Customs or other principal officer of Customs for the State or Territory into which the goods are imported.

6A Pre-fabricated buildings

(1) Notwithstanding anything contained in any Sales Tax Assessment Act, sales tax shall not be payable upon so much of the sale value under any Sales Tax Assessment Act of any pre-fabricated building or pre-fabricated building section which is made of timber, metal, fibro-cement or any other materials or combinations of materials as exceeds the amount which, in the opinion of the Commissioner, would have been the sale value of the taxable goods (if any) incorporated in the building or section if the transaction, act or operation in relation to the sale value of the building or section had been a transaction, act or operation in relation to those taxable goods only. (2) In this section:

pre-fabricated building section does not include pre-fabricated duct work or pre-fabricated channelling, being duct work or channelling of a kind used in forced draught ventilating or air conditioning systems.

taxable goods, in relation to a pre-fabricated building or pre-fabricated building section, means goods that, if sold separately, would not be covered by any item in the First Schedule, and, in a case where there are incorporated in the building or building section goods (in this definition referred to as the relevant goods), being:

(a) duct work or channelling of a kind used in forced draught ventilating or air conditioning systems; or
(b) fittings, accessories or attachments for duct work or channelling of a kind used in forced draught ventilating or air conditioning systems;

includes the relevant goods.

6AA Goods incorporating tanks

Notwithstanding anything contained in any Sales Tax Assessment Act, sales tax is not payable upon so much of the sale value under any Sales Tax Assessment Act of goods in which are incorporated any tanks as specified in subitem (11) of item 7 in the First Schedule as is equal to the amount which, in the opinion of the Commissioner, would have been the sale value of those tanks under that Act if the transaction, act or operation in relation to which the first-mentioned sale value arose had been a transaction, act or operation in relation to those tanks only.

6AB Goods incorporating solar panels etc.

Notwithstanding anything contained in any Sales Tax Assessment Act, sales tax is not payable upon so much of the sale value under any Sales Tax Assessment Act of goods in which are incorporated goods covered by subitem (1) of item 153 in the First Schedule as is equal to the amount which would have been the sale value of the first-mentioned goods under that Act if the transaction, act or operation in relation to which the first-mentioned sale value arose had been a transaction, act or operation in relation to the second-mentioned goods only.

6AC Sales tax not payable on proportion of value of certain goods

Notwithstanding anything contained in any law relating to sales tax, where, under by-laws made for the purposes of item 15 in Part I of Schedule 4 to the Customs Tariff, a proportion only of the value of goods to which that item applies is not liable to duties of Customs, sales tax is not payable on the equivalent proportion of the amount that is the sale value of the goods under the Sales Tax Assessment Act (No. 5) 1930.

6AD Goods incorporating videotex equipment

(1) Notwithstanding anything contained in any Sales Tax Assessment Act, sales tax is not payable upon so much of the sale value under any Sales Tax Assessment Act of goods in which eligible goods in respect of which item 123A in the First Schedule applies are incorporated as is equal to the amount that, in the opinion of the Commissioner, would have been the sale value of the eligible goods under that Act if the transaction, act or operation in relation to which the first-mentioned sale value arose had been a transaction, act or operation in relation to the eligible goods only. (2) Where: (a) a sale value arises under any Sales Tax Assessment Act in relation to a transaction, act or operation effected or done in relation to goods: (i) being eligible goods (in this subsection referred to as the relevant eligible goods); or (ii) incorporating eligible goods (in this subsection also referred to as the relevant eligible goods); (b) at the time (in this subsection referred to as the relevant time) when the transaction, act or operation referred to in paragraph (a) is effected or done, the relevant eligible goods are goods for use by an eligible person (in this subsection referred to as the relevant person); (c) within the period of 3 years immediately preceding the relevant time: (i) a sale value (in this subsection referred to as the relevant sale value) has arisen under any Sales Tax Assessment Act in relation to a transaction, act or operation (other than the treating of goods as stock for sale by retail, or a sale or lease of goods) effected or done in relation to goods: (A) being eligible goods (in this subsection referred to as the other eligible goods) other than the relevant eligible goods; or (B) incorporating eligible goods (in this subsection also referred to as the other eligible goods) other than the relevant eligible goods; or (ii) goods: (A) being eligible goods (in this subsection also referred to as the other eligible goods) other than the relevant eligible goods; or (B) incorporating eligible goods (in this subsection also referred to as the other eligible goods) other than the relevant eligible goods; have been sold or leased to the relevant person or to another person for an amount (in this subsection referred to as the relevant amount); and (d) by reason that the relevant person was an eligible person and that the other eligible goods were goods for use by the relevant person: (i) in a case to which subparagraph (c)(i) applies: (A) sales tax was not payable upon the relevant sale value; or (B) the amount of sales tax payable upon the relevant sale value was less than the amount of sales tax that would have been so payable if the relevant person had not been an eligible person; or (ii) in a case to which subparagraph (c)(ii) applies: (A) the relevant amount did not include an amount attributable to an amount of sales tax payable upon a sale value of the other eligible goods, or upon a sale value of the goods incorporating the other eligible goods, as the case may be; or (B) in a case where the relevant amount included an amount attributable to an amount of sales tax payable upon a sale value of the other eligible goods, or upon a sale value of the goods incorporating the other eligible goods, as the case may be—the amount so attributable was less than the amount so attributable that might reasonably be expected to have been included in the relevant amount if the relevant person had not been an eligible person; item 123A in the First Schedule does not apply in respect of the relevant eligible goods unless the Commissioner, being satisfied that, by reason of special circumstances, it is appropriate to do so, otherwise directs by instrument in writing. (3) In this section:

eligible goods means goods of a kind referred to in paragraph (a), (b), (c) or (d) of item 123A in the First Schedule, whether or not of a kind used in or in connection with appliances for the reception of television programs.

eligible person means a person of the kind referred to in item 123A in the First Schedule.

6AE Sales tax not payable on proportion of value of certain motor vehicles for people with disabilities

(1) In spite of anything contained in any law relating to sales tax, sales tax is not payable upon so much of the sale value under any Sales Tax Assessment Act of goods, being motor vehicles that: (a) would have been covered by item 135 of the First Schedule if subitem (2) of that item had not been enacted; or (b) would have been covered by item 135A of the First Schedule if subitem (2) of that item had not been enacted; as is equal to two-thirds of the amount calculated using the formula in subitem 61(2) of the Second Schedule.

6B Classification of goods

(1) The goods specified in a Schedule other than the First Schedule are so specified for the purposes of the Acts imposing sales tax upon goods so specified. (2) For the purposes of the Second and Third Schedules (other than item 18 in the Third Schedule) container, in relation to goods, means any container or inner or outer covering in which those goods are contained, packed or secured, or are to be contained, packed or secured, for sale by retail, but does not include paper bags, wrapping paper, string, lashing, adhesive strips and similar goods which are used to wrap up or secure goods for delivery.

6C Sales tax on goods incorporating radios etc.

(1) For the purposes of any Act imposing sales tax upon goods, item 49 in the Second Schedule applies in respect of goods referred to in that item if, and only if, the relevant amount in relation to those goods exceeds 50% of the sale value of the goods under the Sales Tax Assessment Act that relates to the imposition, assessment and collection of sales tax imposed by that first-mentioned Act. (2) The amount that is the relevant amount in relation to goods referred to in item 49 in the Second Schedule is the amount that would have been the sale value, under the appropriate Sales Tax Assessment Act, of the component of those goods which enables, or the components of those goods which enable, the goods to be used as referred to in that item if the transaction, act or operation in relation to which the sale value of the goods arose had been a transaction, act or operation in relation only to that component or those components.

7 Regulations

The Governor-General may make regulations, not inconsistent with this Act, prescribing all matters which by this Act are required or permitted to be prescribed, or which are necessary or convenient to be prescribed for carrying out or giving effect to this Act, and, in particular, for prescribing penalties not exceeding a fine of $500 for offences against the regulations.

6 Eligible manufacturing goods

In this Schedule:

eligible manufacturing goods means goods where all of the following conditions are satisfied:

(a) the goods are for use by a goods producer;
(b) the goods are for use mainly in carrying out one or more of the following:
(i) if the goods producer is a registered person:
(A) an activity that would qualify the goods as aids to manufacture (as defined by regulations made under the Sales Tax Assessment Acts) if the first reference in paragraph (a) of the definition of aids to manufacture in those regulations, the references in paragraphs (b) and (i) of that definition and the second reference in paragraph (f) of that definition to primarily and principally were references to partly; or
(B) an activity that would qualify the goods as auxiliaries to aids to manufacture (as defined by regulations made under the Sales Tax Assessment Acts) if all references in the definition of auxiliaries to aids to manufacture in those regulations to primarily and principally were references to partly;
(ii) if the goods producer is not a registered person:
(A) an activity that would qualify the goods as aids to manufacture if the first reference in paragraph (a) of the definition of aids to manufacture in subclause 1(1), the references in paragraphs (b) and (i) of that definition and the second reference in paragraph (f) of that definition to primarily and principally were references to partly; or
(B) an activity that would qualify the goods as auxiliaries to aids to manufacture if all references in the definition of auxiliaries to aids to manufacture in subclause 1(1) to primarily and principally were references to partly;
(iii) if the goods producer is covered by paragraph 2(4)(a)—an activity covered by a subparagraph of paragraph 2(4)(b);
(iv) unless the goods are of a kind excluded from subitem 113D(1)—an activity described in a paragraph of that subitem;
(v) unless the goods are of a kind excluded from subitem 113D(2)—an activity described in that subitem;
(vi) an activity covered by subitem 113D(3) or (4);
(vii) if the goods are machinery, implements, apparatus or materials—an activity covered by subitem 113E(1);
(viii) an activity that would result in the goods being covered by item 113F if the first reference in that item to exclusively were a reference to partly;
(ix) an ancillary activity in relation to an activity of the goods producer that is covered by any of subparagraphs (i) to (viii);
(c) in the case of a general purpose road vehicle, or parts for such a vehicle—the vehicle is for use exclusively within premises that are:
(i) owned, leased or controlled by the goods producer; and
(ii) used, or for use, by the goods producer mainly in carrying out activities covered by a subparagraph of paragraph (b).

8 Eligible engineering and technical design goods

In this Schedule:

eligible engineering and technical design goods means goods where all of the following conditions are satisfied:

(a) the goods are for use by a goods producer;
(b) the goods are for use mainly in one or more of the following:
(i) the engineering or technical design of any or all of the following:
(A) goods that are, or are likely to be, eligible products of the goods producer;
(B) goods for use, or likely use, by the goods producer in the production, manufacturing, processing or treatment of eligible products of the goods producer;
(C) processes (including the detailing of plant layout or of machining and assembly steps) for use, or likely use, by the goods producer in the production, manufacturing, processing or treatment of eligible products of the goods producer;
(D) processes (including the detailing of plant layout or of machining and assembly steps) for use, or likely use, by the goods producer in the production, manufacturing, processing or treatment of goods covered by sub‑subparagraph (B);
(E) operating instructions for computer-controlled equipment for use, or likely use, by the goods producer in the production, manufacturing, processing or treatment of eligible products of the goods producer;
(F) operating instructions for computer-controlled equipment for use, or likely use, by the goods producer in the production, manufacturing, processing or treatment of goods covered by sub-subparagraph (B);
(ii) carrying out an ancillary activity in relation to an activity covered by subparagraph (i);
(c) in the case of a general purpose road vehicle, or parts for such a vehicle—the vehicle is for use exclusively within premises that are:
(i) owned, leased or controlled by the goods producer; and
(ii) used, or for use, by the goods producer mainly in carrying out activities covered by subparagraph (b)(i) or (ii);
(d) the goods are not author/secretary equipment;
(e) the goods are not software-generation equipment;
(f) the goods are not audio-visual production equipment;
(g) the goods are not architectural/structural design equipment;
(h) the goods are not covered by paragraph 2(4)(b).

9 Eligible storage, handling and dispatch goods

(1) In this Schedule:

eligible storage, handling and dispatch goods means goods where all of the following conditions are satisfied:

(a) the goods are for use by a goods producer;
(b) the goods are for use mainly:
(i) on premises owned, leased or controlled by the goods producer; or
(ii) on premises:
(A) that are used, or for use, mainly for the storage, handling or dispatch of qualifying goods of one or more goods producers; and
(B) that are not owned, leased or controlled by a person whose main business is the sale of goods (other than eligible products of the person) by retail or by wholesale;
other than so much of such premises as is used, or for use, mainly in connection with the retail sale of goods at those premises to the general public;
(c) the goods are for use mainly in carrying out one or more of the following:
(i) the storage, handling (including transport) or dispatch of qualifying goods of the goods producer;
(ii) an ancillary activity in relation to an activity covered by subparagraph (i);
(d) if the goods producer’s business is, or is in part, the sale of goods (other than eligible products of the goods producer) by retail or by wholesale—the goods are not for use mainly in connection with that business, or that part, as the case may be;
(e) in the case of a general purpose road vehicle, or parts for such a vehicle—the vehicle is for use exclusively within those premises.

(2) In this clause:

qualifying goods means:

(a) eligible products of the goods producer; or
(b) goods to be used in, wrought into or attached to eligible products of the goods producer; or
(c) goods that, after further manufacture, processing or treatment by the goods producer, will be eligible products of the goods producer; or
(d) eligible business goods (other than eligible storage, handling and dispatch goods).

10 Eligible R&D goods

(1) In this Schedule:

eligible R&D goods means goods where all of the following conditions are satisfied:

(a) the goods are for use by a person, being:
(i) a goods producer; or
(ii) an eligible R&D entity;
(b) the goods are for use mainly in carrying out one or more of the following:
(i) an eligible R&D activity;
(ii) an ancillary activity in relation to an eligible R&D activity of the person;
(c) in the case of a general purpose road vehicle, or parts for such a vehicle—the vehicle is for use exclusively within premises that are:
(i) owned, leased or controlled by the person; and
(ii) used, or for use, by the person mainly in carrying out activities covered by subparagraph (b)(i) or (ii);
(d) the goods are not software-creation goods in relation to the person.

(2) For the purposes of this clause, a person is an eligible R&D entity at a particular time if: (a) the person has, as at that time, entered into an agreement under section 28 or 31 of the Industry Research and Development Act 1986 in respect of a project that is being carried out at that time; or (b) as at that time: (i) the Industry Research and Development Board has registered the person under section 39F of that Act; and (ii) that registration is in force; or (c) as at that time, the Industry Research and Development Board has registered the person under section 39J of that Act, or registered the person jointly with another person or persons under section 39P of that Act, in respect of the year of income of the person in which that time occurs. (3) In this clause:

eligible process means a process made up mainly of activities where, if goods were for use exclusively to perform one or more of those activities, the goods would be:

(a) eligible business goods (other than eligible R&D goods); or
(b) aids to manufacture; or
(c) auxiliaries to aids to manufacture.

eligible R&D activity means any of the following:

(a) systematic, investigative or experimental activities that involve innovation or technical risk and are carried out mainly for one or more of the following purposes:
(i) creating new or improved goods that are, or are likely, to be produced, manufactured, processed or treated in Australia;
(ii) creating new or improved eligible processes for use, or likely use, in Australia;
(iii) acquiring new knowledge mainly for the purpose of creating such new or improved goods or processes;
(b) other activities that are carried out mainly for a purpose directly related to the carrying out of an activity covered by paragraph (a);

but does not include any of the following activities: (c) market research, market testing or market development, or sales promotion (including consumer surveys); (d) prospecting, exploring or drilling for minerals or petroleum; (e) making cosmetic modifications or stylistic changes to products, processes or production methods; (f) management studies or efficiency surveys; (g) research in social sciences, arts or humanities; (h) feasibility studies; (i) activities the main purpose of which is: (i) creating new or improved services; or (ii) acquiring new knowledge mainly for the purpose of creating new or improved services; (j) quality control; (k) activities that are carried out mainly for a purpose directly related to the carrying out of an activity covered by any of paragraphs (c) to (j).

software-creation goods, in relation to a person, means goods that:

(a) are for use mainly in making, altering or reproducing computer programs (other than programs for use by the person mainly in carrying out an eligible process); and
(b) are not for use mainly in connection with the embodying of computer programs in microchips.

11 Eligible sea cargo handling goods

(1) In this Schedule:

eligible sea cargo handling goods means goods where all of the following conditions are satisfied:

(a) the goods are for use by a person mainly at a place or facility (in this clause called the eligible sea cargo activity area) that is used, or for use, mainly in carrying out eligible sea cargo handling activities;
(b) the goods are for use mainly in carrying out one or more of the following:
(i) an eligible sea cargo handling activity;
(ii) an ancillary activity in relation to an eligible sea cargo handling activity;
(c) if the person’s business is, or is in part, the sale of goods (other than eligible products of the person) by retail or by wholesale—the goods are not for use mainly in connection with that business, or that part, as the case may be;
(d) in the case of a general purpose road vehicle, or parts for such a vehicle—the vehicle is for use exclusively within the eligible sea cargo activity area.

(2) In this clause:

container means a receptacle covered by item 154.

eligible sea cargo handling activity means any of the following:

(a) the loading or unloading of sea cargo;
(b) the storage, movement, packing or unpacking of sea cargo;
(c) the physical protection, preservation or decontamination of sea cargo;
(d) the storage, movement, packing or unpacking of containers used to contain sea cargo;
(e) the physical protection or decontamination of such containers.

sea cargo means cargo (including cargo consisting of a bulk commodity, for example, oil or wheat) that has been, or is to be, carried on a ship, but does not include:

(a) stores for the ship; or
(b) fuel or ballast for the ship; or
(c) passengers’ baggage; or
(d) goods to be used, consumed, or sold by retail, on the ship; or
(e) goods to be used, consumed, or sold by retail, at a place or facility that is used, or for use, mainly in carrying out eligible sea cargo handling activities.

12 Eligible international air cargo handling goods

(1) In this Schedule:

eligible international air cargo handling goods means goods where all of the following conditions are satisfied:

(a) the goods are for use by a person mainly at a place or facility (in this clause called the eligible international air cargo activity area) that is used, or for use, mainly in carrying out eligible international air cargo handling activities;
(b) the goods are for use mainly in carrying out one or more of the following:
(i) an eligible international air cargo handling activity;
(ii) an ancillary activity in relation to an eligible international air cargo handling activity;
(c) if the person’s business is, or is in part, the sale of goods (other than eligible products of the person) by retail or by wholesale—the goods are not for use mainly in connection with that business, or that part, as the case may be;
(d) in the case of a general purpose road vehicle, or parts for such a vehicle—the vehicle is for use exclusively within the eligible international air cargo activity area.

(2) In this clause:

container means a receptacle for repeated use on aircraft for the purpose of transporting cargo by air.

eligible international air cargo handling activity means any of the following:

(a) the loading or unloading of international air cargo;
(b) the storage, movement, packing or unpacking of international air cargo;
(c) the physical protection, preservation or decontamination of international air cargo;
(d) the storage, movement, packing or unpacking of containers used to contain international air cargo;
(e) the physical protection or decontamination of such containers.

international air cargo means cargo that:

(a) has been, or is to be, carried on an aircraft; and
(b) is consigned on a bill of lading to or from an airport outside Australia;

but does not include: (c) stores for the aircraft; or (d) fuel for the aircraft; or (e) passengers’ baggage; or (f) goods to be used, consumed, or sold by retail, on the aircraft; or (g) goods to be used, consumed, or sold by retail, at a place or facility that is used, or for use, mainly in carrying out eligible international air cargo handling activities.

13 Mixed-use eligible business goods

(1) Goods (other than general purpose road vehicles or parts for such vehicles) are mixed-use eligible business goods if they are for use by a person mainly in carrying out 2 or more eligible activities. (2) In this clause:

eligible activity, in relation to goods for use by a person, means an activity such that the goods would be eligible business goods if they were for use by the person mainly in carrying out that activity, but does not include an activity in so far as:

(a) the goods would be eligible business goods, if they were for use by the person mainly in carrying out that activity, only if they were for use by the person mainly in carrying out the activity at a particular place; and
(b) the goods are for use by the person in carrying out the activity otherwise than at that place.