Commonwealth act

Sales Tax (Exemptions and Classifications) Act 1973

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

17 of 1973

Collection

act

Plain English Summary

2/10 complexity

The Act removes sales tax on two categories: contraceptives (treated as exempt from 8 Dec 1972) and parts/accessories for converting business or industrial equipment to metric (exempt from 1 Jul 1971, with items like recording charts/chart paper excluded). It also deletes a conflicting cross‑reference and a superseded schedule item.

It chiefly affects consumers/retailers of contraceptives and businesses converting equipment, easing costs and reflecting 1970s public‑health and metrication policy priorities.

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Current sections

Direct links to the current provisions in Sales Tax (Exemptions and Classifications) Act 1973.

Sales Tax (Exemptions and Classifications) Act 1973

No. 17 of 1973

AN ACT

Relating to the Exemption from Sales Tax of Contraceptives, and of Parts and Accessories for the Metric Conversion of Equipment.

[Assented to 11 April 1973]

BE IT ENACTED by the Queen, the Senate and the House of Representatives of Australia, as follows:—

Short title and citation.

(1) This Act may be cited as the Sales Tax (Exemptions and Classifications) Act 1973.

(2) The Sales Tax (Exemptions and Classifications) Act 1935–1972 is in this Act referred to as the Principal Act.

(3) The Principal Act, as amended by this Act, may be cited as the Sales Tax (Exemptions and Classifications) Act 1935–1973.

Commencement.

(1) Subject to this section, this Act shall come into operation on the day on which it receives the Royal Assent.

(2) The amendment made by paragraph 3 b), in so far as it adds item 149 to the First Schedule to the Principal Act, shall be deemed to have had effect on and from 1st July, 1971.

(3) The amendments made by paragraph 3(a), by paragraph 3(b), in so far as it adds item 150 to the First Schedule to the Principal Act, and by section 4, shall be deemed to have had effect on and from 8th December, 1972.

First Schedule.

The First Schedule to the Principal Act is amended—

(a) by omitting from sub-item (16) of item 42 the words “, not being goods covered by item 62 in the Second Schedule to this Act”; and

(b) by adding at the end thereof the following items:—

“149. Goods that—
(a) are parts or accessories for equipment used or to be used exclusively, or primarily and principally, for business or industrial purposes; and
(b) are to be used for the purpose of converting or adapting that equipment for use in connexion with the metric system, that is to say, the metric system of measurement as denned by section 3 of the Metric Conversion Act 1970,not being recording charts, chart paper or similar goods	Nos. 1 to 9
“150. Contraceptives................................	Nos. 1 to 9”.

Second Schedule.

The Second Schedule to the Principal Act is amended by omitting item 62.

Source text

Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.

1 Sales Tax (Exemptions and Classifications) Act 1973

Sales Tax (Exemptions and Classifications) Act 1973

No. 17 of 1973

AN ACT

Relating to the Exemption from Sales Tax of Contraceptives, and of Parts and Accessories for the Metric Conversion of Equipment.

[Assented to 11 April 1973]

BE IT ENACTED by the Queen, the Senate and the House of Representatives of Australia, as follows:—

Short title and citation.

(1) This Act may be cited as the Sales Tax (Exemptions and Classifications) Act 1973.

(2) The Sales Tax (Exemptions and Classifications) Act 1935–1972 is in this Act referred to as the Principal Act.

(3) The Principal Act, as amended by this Act, may be cited as the Sales Tax (Exemptions and Classifications) Act 1935–1973.

Commencement.

(1) Subject to this section, this Act shall come into operation on the day on which it receives the Royal Assent.

(2) The amendment made by paragraph 3 b), in so far as it adds item 149 to the First Schedule to the Principal Act, shall be deemed to have had effect on and from 1st July, 1971.

First Schedule.

The First Schedule to the Principal Act is amended—

(a) by omitting from sub-item (16) of item 42 the words “, not being goods covered by item 62 in the Second Schedule to this Act”; and

(b) by adding at the end thereof the following items:—

“149. Goods that—
(a) are parts or accessories for equipment used or to be used exclusively, or primarily and principally, for business or industrial purposes; and
(b) are to be used for the purpose of converting or adapting that equipment for use in connexion with the metric system, that is to say, the metric system of measurement as denned by section 3 of the Metric Conversion Act 1970,not being recording charts, chart paper or similar goods	Nos. 1 to 9
“150. Contraceptives................................	Nos. 1 to 9”.

Second Schedule.