Division 1General rules

An Act relating to exemptions from sales tax and the classification of goods for the purpose of applying different rates of sales tax ## Part 1—Preliminary #### 1 Short title \[see Note 1\] This Act may be cited as the Sales Tax (Exemptions and Classifications) Act 1992. #### 2 Commencement \[see Note 1\] This Act commences on the 28th day after the day on which it receives the Royal Assent. ## Part 2—General definitions #### 3 Interpretation (1) Terms that are used in this Act have the same meanings as in the Assessment Act, unless the contrary intention appears. (2) In this Act, unless the contrary intention appears: > agriculture includes: (a) viticulture, horticulture, pasturage, apiculture, poultry farming and dairy farming; (b) other operations connected with the cultivation of the soil, the gathering in of crops and the rearing of livestock. > Assessment Act means the Sales Tax Assessment Act 1992. > author/secretary equipment, in relation to the exemption user, means goods that are for use by the exemption user mainly in carrying out one or more of the following activities: (a) an activity in relation to text or images, where the person actually carrying out the activity is the author (or one of the authors) of the text or images; (b) an activity in relation to text or images, where the person actually carrying out the activity is performing the functions of a secretary, or functions that are analogous to the functions of a secretary; (c) an activity in relation to text or images, where the person actually carrying out the activity is performing the functions of a journalist (other than the functions of a sub‑editor in relation to someone else’s work). > biscuit goods means goods that are, or consist principally of, biscuits, cookies, crackers, pretzels, cones or wafers, but does not include: (a) breakfast food consisting principally of compressed, rolled or flattened cereal; (b) rusks for infants or invalids, or goods consisting principally of those rusks; (c) crispbread or goods consisting principally of crispbread. > Chapter means a Chapter in Schedule 1. > confectionery includes: (a) goods marketed as confectionery or consisting principally of confectionery; (b) popcorn; (c) confectionery novelties; (d) goods known as muesli bars or health food bars, and similar foodstuffs; (e) crystallised fruit, glacé fruit and drained fruit; (f) crystallised ginger and preserved ginger; (g) edible cake decorations; but does not include candied peel. > controlled, in relation to premises, includes owned or leased. > excluded STB has the meaning given by subsection 3D(6). > exempt child care body has the meaning given by section 3B. > exemption goods, in relation to an exemption Item, means the goods for which the benefit of the exemption is being sought. > exemption Item means an Item or subitem in Schedule 1. > exemption user, in relation to an exemption Item, means the person whose use of the exemption goods is relevant in deciding whether the exemption Item applies. > exempt UHF television transmitter has the meaning given by section 3C. > general‑purpose road vehicle means a road vehicle of a kind ordinarily used for the transport of persons or the transport or delivery of goods or other property. > group company has the meaning given by section 3A. > ice‑cream goods means the following goods, or any similar goods: (a) ice‑cream, ice‑cream cakes, ice‑creams and ice‑cream substitutes; (b) frozen confectionery (other than frozen yoghurt); (c) flavoured iceblocks (whether or not marketed in a frozen state). > livestock means: (a) animals that are being reared or maintained for producing food, fibres, skins, fur, feathers or similar products, or for use in farming land; or (b) breeding stock for animals covered by paragraph (a); or (c) horses; but does not include: (d) fish, crustaceans or molluscs; (e) animals that are kept, or are to be kept, as domestic pets. > mainly means to the extent of more than 50%. > mining includes mining petroleum or natural gas. > non‑profit body means a society, institution, organisation or other body that is not carried on for the profit of individuals. > on‑site, in relation to constructing or repairing property, means constructing or repairing the property at the place where it is to be used after being constructed or repaired. > parts, in relation to road vehicles, includes: (a) bodies for those road vehicles (including insulated bodies, tank‑bodies, and other bodies designed for the transport or delivery of goods or other property of particular kinds); (b) underbody hoists, and other equipment or apparatus of a kind ordinarily fitted to road vehicles for use in connection with the transport or delivery of goods or other property by those road vehicles. > principally includes exclusively. > qualifying goods, in relation to a person (the exemption user), means any of the following: (a) goods that the exemption user has manufactured; (aa) wholesaler’s‑materials goods in relation to the exemption user; (ab) materials to be supplied by the exemption user, or by someone else at the request of the exemption user, wholly or partly out of which wholesaler’s‑materials goods in relation to the exemption user are to be manufactured; (ac) goods covered by exemption Item 55, if: (i) the goods are manufactured by a company that is a group company in relation to the exemption user; and (ii) the goods are likely, at the time of delivery by the group company, to be sold mainly by wholesale sale, or indirect marketing sale, by the exemption user; (b) goods derived directly from either of the following activities that the exemption user carries out in Australia (whether or not the goods have been manufactured): (i) a primary production activity (as defined by exemption Item 2); (ii) mining or prospecting operations (as defined by exemption Item 1); (c) goods to which the exemption user has applied, is applying or will apply a process or treatment as described in paragraph (a), (b) or (c) of the definition of manufacture‑related activity in exemption Item 18; (d) goods that are used or for use by the exemption user in such a way that they are covered by exemption Item 1, 2, 18, 23, 28, 29, 30, 33, 34, 35 or 38. > savoury snacks means: (a) the following goods, if they are marketed principally as food for human consumption without requiring processing or treatment: (i) potato crisps, sticks or straws, corn crisps or chips, bacon or pork crackling or prawn chips; (ii) seeds or nuts that have been shelled or that have been processed or treated by salting, spicing, smoking or roasting, or in any other way; (iii) goods similar to those covered by subparagraph (i) or (ii), whether or not they consist wholly or partly of any vegetable, cereal, herb, fruit, meat, seafood or dairy product or extract and whether or not artificially flavoured; (b) goods consisting principally of goods covered by paragraph (a); but does not include: (c) goods marketed principally as ingredients of food for human consumption or as goods to be mixed with or added to food for human consumption; (d) seeds or nuts that: (i) have not been processed or treated by salting, spicing, smoking or roasting, or in any other similar way; and (ii) are of a kind ordinarily used as ingredients of food for human consumption or as goods to be mixed with or added to food for human consumption. > ship means any vessel designed for use in navigation by water. > State/Territory body has the meaning given by section 3D. > wholesaler’s‑materials goods, in relation to a person (the exemption user), means goods where: (a) the goods are manufactured for the exemption user by another person in the course of a business; and (b) the manufacture is wholly or partly out of materials (including exposed photographic film or cinematograph film that is to be processed or treated so as to produce a negative, transparency or film strip) supplied by the exemption user or by another person at the request of the exemption user; and (c) the materials were not supplied to the exemption user or other person by the manufacturer or an associate of the manufacturer; and (d) the goods, together with all others manufactured as mentioned in paragraph (a) wholly or partly out of the materials, are likely, at the time of delivery by the manufacturer, to be sold mainly by wholesale sale, or indirect marketing sale, by the exemption user. #### 3A Meaning of group company (1) A company is a group company in relation to another company if: (a) one of the companies is a subsidiary of the other company; or (b) each of the companies is a subsidiary of the same company. (2) A company (the subsidiary company) is a subsidiary of another company (the holding company) if all the shares in the subsidiary company are beneficially owned by: (a) the holding company; or (b) a company that is, or 2 or more companies each of which is, a subsidiary of the holding company; or (c) the holding company and a company that is, or 2 or more companies each of which is, a subsidiary of the holding company. (3) If a company is a subsidiary of another company (including because of this subsection), every company that is a subsidiary of the first‑mentioned company is a subsidiary of the other company. #### 3B Meaning of exempt child care body (1) Subject to subsection (2), a body is an exempt child care body if: (a) the body is established and maintained principally for the purpose of providing any one or more of the following kinds of child care: (i) long‑day care; (ii) outside school hours care; (iii) school vacation care; (iv) occasional care; and (b) the body is: (i) eligible to receive funding from the Commonwealth, a State or a Territory in connection with that child care; or (ii) approved in writing for the purposes of this subsection by the Minister for Family Services. (2) Subsection (1) does not apply to a body operated from a place that is owned or leased by one or more employers if the provision of the child care is principally for children of: (a) any of the employers; or (b) employees of any of the employers. (3) a body is also an exempt child care body if: (a) the body is established and maintained principally for the purpose of organising, supporting and monitoring the provision of family day care; and (b) the body is: (i) eligible to receive funding from the Commonwealth, a State or a Territory in connection with that organising, supporting and monitoring; or (ii) approved in writing for the purposes of this subsection by the Minister for Family Services. (4) An approval by the Minister for Family Services under subsection (1) or (3) is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901. #### 3C Meaning of exempt UHF television transmitter (1) Subject to subsection (3), a UHF television transmitter is an exempt UHF television transmitter if the Secretary to the Department of Communications and the Arts, or a person authorised by the Secretary for the purposes of this subsection, has certified that the UHF television transmitter is installed, or is to be installed, in accordance with subsection (2). (2) A UHF television transmitter is installed, or is to be installed, in accordance with this subsection if it is installed, or is to be installed: (a) on or after 1 January 1994 and before 1 January 1996; and (b) for the purpose of a commercial television broadcasting service; and (c) in accordance with an implementation plan referred to in Part IIIC of the Broadcasting Act 1942 or section 16 of the Broadcasting Services (Transitional Provisions and Consequential Amendments) Act 1992. (3) A UHF television transmitter is not an exempt UHF television transmitter if it is a replacement for another UHF television transmitter. (4) For the purposes of this section: > commercial television broadcasting service means a commercial television broadcasting service within the meaning of the Broadcasting Services Act 1992. > transmitter means goods designed, or intended, for producing radio emission (within the meaning of the Radiocommunications Act 1992) but does not include transmission towers, masts, antennae, electric lines or other equipment or facilities designed, or intended, to be ancillary to, or associated with, goods for that purpose. > UHF television transmitter means a transmitter for use in transmitting a commercial television broadcasting service by means of producing radio emission of frequencies in the range of 520 megahertz to 820 megahertz. #### 3D State/Territory bodies First way in which a body can be a State/Territory body (1) A body is a State/Territory body if: (a) it is a company limited solely by shares; and (b) all the shares in it are beneficially owned by one or more government entities. > Note. For the definition of government entity see subsection (6). Note that an excluded STB is not a government entity. Second way in which a body can be a State/Territory body (2) A body is a State/Territory body if: (a) it is established by State or Territory legislation; and (b) it is not a company solely limited by shares; and (c) the legislation provides that it must distribute all of its profits (if any) only to one or more government entities; and (d) if the legislation makes provision as to the way its net assets may be distributed if it is dissolved or wound up—the provision is that, if it is dissolved, all of its net assets (if any) must be distributed only to one or more government entities. Third way in which a body can be a State/Territory body (3) A body is a State/Territory body if: (a) it is established by State or Territory legislation; and (b) it is not a company solely limited by shares; and (c) the legislation gives the power to appoint or dismiss its governing person or body only to one or more government entities. Fourth way in which a body can be a State/Territory body (4) A body is a State/Territory body if: (a) it is established by State or Territory legislation; and (b) it is not a company solely limited by shares; and (c) the legislation gives the power to direct its governing person or body as to the conduct of its affairs only to one or more government entities. Fifth way in which a body can be a State/Territory body (5) A body is a State/Territory body if: (a) it is not a company solely limited by shares; and (b) it is not established by State or Territory legislation; and (c) all the legal and beneficial interests (including, but not limited to, interests as to income, profits, dividends, capital and distributions of capital) in it are held only by one or more government entities; and (d) all the rights or powers (if any) to vote, appoint or dismiss its governing person or body and direct its governing person or body as to the conduct of its affairs are held only by one or more government entities. What do excluded STB, government entity and Territory mean? (6) In this section: > excluded STB means a State/Territory body that: (a) at a particular time, is prescribed as an excluded State/Territory body in relation to that time; or (b) is a municipal corporation or other local governing body (within the meaning of paragraph 23(d) of the Income Tax Assessment Act 1936); or (c) is a public educational institution (within the meaning of paragraph 23(e) of that Act); or (d) is a public hospital (within the meaning of paragraph 23(ea) of that Act). > government entity means: (a) a State; or (b) a Territory; or (c) another State/Territory body that is not an excluded State/Territory body. > Territory means the Northern Territory or the Australian Capital Territory. Governor, Minister and Department Head taken to be a government entity (7) For the purposes of subsections (3), (4) and (5), if the power to appoint, dismiss or direct the governing body is given to, or is held by: (a) a Governor of a State; or (b) a Minister of the Crown of a State; or (c) a Minister of a Territory; or (d) the Head of a Department of a State or a Territory; or (e) any combination of paragraphs (a) to (d); the power is taken to be given to, or held by, a government entity. States and Territories to consent to State/Territory bodies being excluded STBs (8) The regulations may prescribe that a State/Territory body is an excluded STB only if all States and Territories consent to the State/Territory body being so prescribed. ## Part 3—Rules for interpreting Schedule 1 ### Division 1—General rules #### 4 Effect of Schedule 1 (1) Schedule 1 has effect for the purposes of those parts of the Assessment Act that refer to exemption Items. The Schedule does not by itself have the effect of exempting an assessable dealing from sales tax. (2) In broad terms, Schedule 1 has the following effects (through the Assessment Act): (a) if all the requirements of an exemption Item are satisfied at or before the time of an assessable dealing, the dealing is not taxable; \[For details, see section 24 of the Assessment Act.\] (b) a non‑lease AOU is not taxable if, at the time of AOU, the applier has the intention of satisfying the requirements of an exemption Item; \[For details, see section 25 of the Assessment Act.\] (c) a lease AOU is not taxable if the lease is an eligible long‑term lease (the intention of the lessee or a sub‑lessee to satisfy the requirements of an exemption Item is relevant to deciding whether the lease is an eligible long‑term lease); \[For details, see section 26 of the Assessment Act.\] (ca) a lease AOU may not be taxable if the lease is an eligible short‑term lease because of an agreement with the Commissioner (the intention of lessees or sub‑lessees to satisfy the requirements of exemption Items is relevant to deciding whether the agreement can be entered into); \[For details, see sections 15A and 26 of the Assessment Act.\] (d) an intention to satisfy the requirements of an exemption Item can be a ground for quoting; \[For details, see sections 82 and 83 of the Assessment Act.\] (e) credit entitlements are sometimes available for eligible long‑term leases (the intention of the lessee to satisfy the requirements of an exemption Item is relevant to deciding whether the lease is an eligible long‑term lease); \[For details, see credit ground CR18 in Table 3 in Schedule 1 to the Assessment Act.\] (f) credit entitlements are sometimes available for leases that are eligible short‑term leases because of an agreement with the Commissioner (the intention of lessees or sub‑lessees to satisfy the requirements of exemption Items is relevant to deciding whether the agreement can be entered into). \[For details, see credit ground CR18A in Table 3 in Schedule 1 to the Assessment Act.\] #### 5 What the use requirement means for different Schedule 1 functions (1) Some exemption Items require the exemption goods to be used in a particular way or by a particular person. The following Table explains what the use requirement means for each of the Schedule 1 functions set out in section 4. > Note: \[Column 3 of the Table only applies to exemption Items marked \[R\] and is explained in section 9.\] Use requirements for Schedule 1 | Schedule 1 function | Use requirement | Time when exemption user must be registered | | -------------------------------------------------------------------------------------------- | -------------------------------------------------------------------- | ------------------------------------------- | | Exemption if all requirements of the Item are satisfied at or before the time of the dealing | [Use requirement not applicable] | [Not applicable] | | Exemption for non‑lease AOU | Intended use by the applier during the whole of the statutory period | Time of AOU | | Exemption for grant of eligible long‑term lease | Intended use by the lessee during the whole of the statutory period | Time when lease granted | | Exemption for grant of eligible short‑term lease | [Use requirement not applicable] | Time when lease granted | | Ground for quoting | Intended use by the quoter during the whole of the statutory period | Time of quoting | | Credit entitlement for eligible long‑term lease | Intended use by the lessee during the whole of the statutory period | Time when lease granted | | Credit entitlement for eligible short‑term lease | [Use requirement not applicable] | Time when lease granted | (2) In the case of parts, fittings, attachments or accessories for goods covered by a particular Item or subitem, the intended use of the parts, fittings, attachments or accessories does not have to be for the whole of the period specified in the Table. (2A) If an exemption Item applies to goods because the exemption user is an always‑exempt person, the exemption Item extends to goods for use by the always‑exempt person for donation to another person or as a prize or award. (2B) If an exemption Item applies to goods because the exemption user is the government of a foreign country, the exemption Item extends to goods for use by that government, for donation to another person or as a prize or award, other than by: (a) the country’s diplomatic mission in Australia; or (b) a consular post in Australia of the country; or (c) a Trade Commissioner in Australia of the country. (3) The rules in this section have effect subject to any contrary intention in the exemption Item concerned. #### 6 Some exemption Items apply only to a local entry If the words “\[local entry only\]” appear at the end of an exemption Item that is not divided into subitems, then the Item applies only to a local entry. If the words appear at the end of a subitem, then the subitem applies only to a local entry. #### 7 Use of goods after they have ceased to be goods is counted for the purposes of the use requirement If Schedule 1 refers to goods being used in a particular way, the reference covers a use that happens after they have ceased to be goods. > Note: \[For example, machinery will legally cease to be goods when it is attached to a floor so as to become a fixture.\] #### 8 Meaning of \[Parts\], \[Parts and accessories\] etc. in an exemption Item (1) Some exemption Items include a note in brackets that refers to associated goods such as parts, attachments or accessories. This section explains the effect of the note. (2) If the note appears after a subitem that does not require the exemption goods to be used in a particular way, then the subitem extends to: (a) goods marketed exclusively as associated goods of the specified type for goods covered by the subitem; and (b) goods for use by the exemption user exclusively as associated goods of the specified type for goods covered by the subitem. > Note: \[Subsection (2) applies, for example, to “\[Parts and accessories\]” appearing after a subitem that refers simply to “water boring equipment”.\] (3) If the note appears after a subitem that requires the exemption goods to be used in a particular way, then the subitem extends to goods for use by the exemption user exclusively as associated goods of the specified type for goods covered by the subitem. > Note: \[Subsection (3) applies, for example, to “\[Parts and accessories\]” appearing after a subitem that refers to “cranes and winches for use by a person mainly for hauling log timber in the timber‑getting industry”.\] (4) Corresponding rules apply to an exemption Item that is not divided into subitems. #### 8A Goods covered by item 21A of Schedule 4 to the Customs Tariff To avoid doubt, a reference in Schedule 1 to goods that are covered by item 21A of Schedule 4 to the Customs Tariff includes a reference to goods to which that item would apply apart from the operation of subsection 18(1) the Customs Tariff. ### Division 2—Chapter 1 of Schedule 1 (Goods for use in business or industry) #### 9 Certain exemption Items available only to registered persons Goods are not covered by an exemption Item marked \[R\] unless the exemption user is a registered person at the time specified in the Table in section 5. #### 10 Activities that are ancillary to one or more higher‑level activities (1) For the purposes of Chapter 1, the following activities of a person (the exemption user) are ancillary to one or more other activities (the higher‑level activities) carried out by the exemption user: (a) scheduling, sequencing, monitoring, controlling or costing the higher‑level activities; (b) ordering, storing, handling, transporting, monitoring, controlling, costing, repairing or maintaining any of the following: (i) goods/equipment used, or for use, mainly in carrying out the higher‑level activities; (ii) if each of the higher‑level activities consists of applying a process or treatment to goods as described in paragraph (a) or (b) of the definition of manufacture‑related activity in exemption Item 18—the goods to which that process or treatment is applied; (iia) materials wholly or partly out of which wholesaler’s‑materials goods in relation to the exemption user are to be manufactured; (iii) goods for use exclusively as raw materials in the on‑site construction of goods/equipment for use mainly in carrying out the higher‑level activities; (iv) goods for use exclusively as parts for goods/equipment for use mainly in carrying out the higher‑level activities; (v) goods for use exclusively as raw materials in repairing or maintaining goods/equipment for use mainly in carrying out the higher‑level activities; (c) training people, or preparing materials for training people, if the training is mainly for the purpose of developing, improving or maintaining their skills in performing the higher‑level activities; (d) an activity that is undertaken mainly for one or more of the following purposes: (i) providing access to a building, or part of a building, that is used, or for use, mainly in carrying out the higher‑level activities; (ii) providing lighting for the purpose of carrying out the higher‑level activities; (iii) controlling temperature in an eligible area; (iv) covering floors or windows in an eligible area; (v) monitoring or controlling pollution that results from carrying out the higher‑level activities; (vi) disposing of waste products that result from carrying out the higher‑level activities; (vii) producing, supplying or regulating power (including electricity, gas, compressed air or hydraulic power) for use in carrying out the higher‑level activities; (viii) transporting people (otherwise than by air or sea), within an eligible area, in order to assist them to carry out the higher‑level activities; (ix) monitoring the weather for a purpose related to carrying out the higher‑level activities; (x) preventing accidents in an eligible area, where the accidents involve persons carrying out the higher‑level activities; (xi) treating injuries in an eligible area, where the injuries occur in an eligible area to persons carrying out the higher‑level activities; (xii) preventing people who are carrying out the higher‑level activities from being injured while in an eligible area; (xiii) preventing, detecting or extinguishing fires in an eligible area; (xiv) cleaning or de‑contaminating an eligible area; (xv) providing security for an eligible area; (xvi) monitoring, supplying or regulating water for use mainly in carrying out the higher‑level activities; (xvii) providing communications for the purpose of carrying out the higher‑level activities. (2) In this section: > eligible area means an area that is used, or for use, mainly in carrying out the higher‑level activities. > goods/equipment means goods, or machinery, implements or apparatus. #### 11 Eligible raw materials and parts (1) Any subitem in Chapter 1 that refers to eligible raw materials and parts in relation to specified activities is to be read as referring to the following goods: (a) goods for use by the exemption user exclusively as raw materials in the on‑site construction of goods/equipment for use by the exemption user mainly in carrying out one or more of the specified activities; (b) goods for use by the exemption user exclusively as parts for goods/equipment for use by the exemption user mainly in carrying out one or more of the specified activities; (c) goods for use by the exemption user exclusively as raw materials in repairing or maintaining goods/equipment for use by the exemption user mainly in carrying out one or more of the specified activities. (2) In this section: > goods/equipment means goods, or machinery, implements or apparatus. #### 12 Generally‑excluded property \[see Table B\] (1) Property covered by this section is generally‑excluded property for the purpose of Chapter 1. (2) The following property is generally‑excluded property: (a) motor vehicles covered by Item 1 in Schedule 5 (other than vehicles known as four‑wheel drive vehicles); (b) property for use mainly in connection with domestic or staff amenities; (c) construction equipment for use mainly in connection with the construction of buildings or other structures; (d) property that forms or is to form part of the infrastructure of a telecommunications network. (3) Property is also generally‑excluded property if: (a) it is for use mainly for or in connection with the preparation or preservation of food or drink for human consumption, if the preparation or preservation takes place in: (i) a retail or catering establishment; or (ii) premises that are occupied in connection with a retail or catering establishment; and (b) the property is not for use by an eligible manufacturer mainly for or in connection with the manufacture for sale of savoury snacks, confectionery, bread, cakes or pastry. (4) In this section: > domestic or staff amenities means any of the following: (a) residential accommodation; (b) recreational or similar facilities; (c) facilities for the provision of meals; (d) washrooms, toilets or similar facilities; (e) retail shops or similar facilities; (f) amenities provided directly in connection with such accommodation or facilities (including, for example, the provision of water, light, power, access or communications). > eligible manufacturer means a confectioner, baker, pastry‑cook or a person who carries on a business of manufacturing savoury snacks. > pastry does not include pizzas or similar goods. > retail or catering establishment means a hotel, boarding house, catering establishment (including an establishment that prepares meals to be consumed on aircraft), kitchen, restaurant, retail shop, retail outlet (including a vehicle) or any similar establishment or outlet. #### 13 Lower level operation of excluded property (1) In deciding whether exemption Item 1, 2, 18, 23, 28, 29, 30, 33, 34, 35, 36 or 38 applies, the exemption user cannot rely on: (a) the use of the exemption goods, so far as the use relates directly to: (i) excluded property; or (ii) waste products resulting from the use of excluded property; or (b) the use of other property so far as its use relates directly to: (i) excluded property; or (ii) waste products resulting from the use of excluded property. (2) In this section: > excluded property means property that is expressly excluded from the exemption Item concerned, but does not include: (a) goods covered by exemption Item 3, 4, 5, 6, 8 or 17; (b) goods that have been manufactured by the exemption user, but have not been applied to own use by the exemption user. ### Division 3—Chapter 7 of Schedule 1 (Food etc.) #### 14 General exclusions from food Items Unless otherwise indicated, Chapter 7 does not cover: (a) goods marketed principally as food or drink for animals; (b) confectionery, or goods of a kind marketed principally as ingredients for confectionery; (c) biscuit goods, other than biscuit goods manufactured in premises or vehicles in which the business of manufacturing biscuit goods is carried on mainly for the purpose of retail sale directly from those premises or vehicles; (d) savoury snacks; (e) goods consisting principally of 2 or more of the following: (i) confectionery; (ii) biscuit goods; (iii) savoury snacks; (f) ice‑cream goods, other than ice‑cream goods manufactured in premises or vehicles in which the business of manufacturing ice‑cream goods is carried on mainly for the purpose of retail sale directly from those premises or vehicles; (g) mixes marketed principally for use (other than household use) in manufacturing: (i) biscuit goods; (ii) ice‑cream goods; (iii) thick‑shakes or similar goods. ## Part 4—The Rating Schedules #### 15 Rates of tax \[see Table B\] (1) Schedules 2, 3, 4 and 5 specify the rates of tax that apply to taxable dealings with goods. (2) If, in a particular case, goods are covered by more than one of those Schedules, then the Schedule with the lower rate applies. (3) If goods were, immediately before the 21st day after the day on which the A New Tax System (Goods and Services Tax) Act 1999 received the Royal Assent, covered by any of items 4 to 14 of Schedule 5, those goods are taken not to be covered by any Schedule other than Schedule 4. ## Part 5—Miscellaneous #### 16 Regulations The Governor‑General may make regulations prescribing matters: (a) required or permitted by this Act to be prescribed; or (b) necessary or convenient to be prescribed for carrying out or giving effect to this Act.