3Interpretation

#### 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.