Sales Tax (Exemptions and Classifications) Act 1992
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Sales Tax (Exemptions and Classifications) Act 1992
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(1) Maps, but not including advertising matter. (2) Geographical, topographical and astronomical globes. (3) Books that consist principally of maps, but not including books marketed principally for use in schools, colleges or universities. (4) In this Item:
advertising matter includes matter that is published in order to advertise any business or products of the publisher or of the person or persons for whom the matter is published or to be published.
maps includes road maps, tourist maps and navigators’ charts.