CTHRepealedAct
Sales Tax (Exemptions and Classifications) Act 1992
Item 1: [Goods of a kind ordinarily usedItem 1: [Goods of a kind ordinarily used for household purposes]
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#### Item 1: \[Goods of a kind ordinarily used for household purposes\]
(1) The following goods of a kind ordinarily used for household purposes:
(a) furniture, but not including:
(i) pictures or picture frames;
(ii) statuary or sculptures;
(iii) plaques, medallions, medals, inlays or mosaics;
(iv) tapestries;
(v) cameos, or representations of mottoes, proverbs or verses;
(b) goods of a kind ordinarily used in connection with preparing, serving or consuming food or beverages;
(c) cutlery sharpeners;
(d) goods of a kind ordinarily used in connection with cooking, preserving or storing food or beverages;
(e) appliances of a kind ordinarily used for, or in connection with, cooling or freezing food;
(f) goods of a kind ordinarily used in, or in connection with, room heating, including fire grates and fireplaces;
(g) air conditioners of a kind ordinarily used for air cooling;
(h) electric fans;
(i) washing machines and other appliances of a kind ordinarily used in, or in connection with, laundering clothes;
(j) vacuum cleaners, carpet sweepers, dishwashers and other implements and appliances of a kind ordinarily used for cleaning purposes;
(k) brooms, mops, dusters, brushes, buckets and basins;
(l) sewing machines, knitting machines, spinning wheels, weaving looms and carding equipment;
(m) floor coverings and bath and door mats;
(n) appliances for lights and light fittings;
(o) candlesticks, candles and tapers;
(p) blinds and awnings;
(q) jardinieres, planters and vases;
(r) incinerators, compost bins, garbage bins and stands and holders for garbage sacks;
(s) kitchen utensils and hardware;
(t) clothes pegs, clothes lines, linen baskets and laundry bags;
(u) mattresses, pillows, cushions and other bedding.
(2) Goods marketed principally as parts, fittings or accessories for goods covered by subitem (1).
(3) This Item does not cover:
(a) goods covered by an Item in Schedule 5;
(b) goods of a kind ordinarily used in sport or games;
(c) goods designed for use principally in, or in connection with, swimming pools or spa baths;
(d) duct work, or channelling, of a kind used in forced‑draught ventilating or air‑conditioning systems;
(e) any of the following goods for duct work or channelling of a kind ordinarily used in forced‑draught ventilating or air‑conditioning systems:
(i) fittings, accessories or attachments for the duct work or channelling;
(ii) components for the duct work or channelling;
(iii) goods designed to form part of the duct work or channelling.