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.