CTHRepealedAct
Sales Tax (Exemptions and Classifications) Act 1992
Item 133: [Foreign tourist promotion ageItem 133: [Foreign tourist promotion agencies]
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#### Item 133: \[Foreign tourist promotion agencies\]
(1) The following printed matter for distribution free of charge by a tourist‑promotion agency of a foreign country for the purpose of promoting visits to the foreign country:
(a) books, folders, guides, magazines and pamphlets;
(b) unframed photographs and photographic enlargements;
(c) framed or unframed posters;
(d) printed window transparencies;
(e) illustrated calendars;
(f) illustrated or unillustrated maps;
(g) transport timetables;
(h) lists and yearbooks, sponsored by the agency, of hotels or other places of accommodation.
This subitem does not apply if more than 25% of the printed matter consists of commercial advertising.
(2) The following goods for use by a tourist‑promotion agency of a foreign country mainly for the purpose of promoting visits to the foreign country:
(a) documents for reference purposes containing information about museums, universities, spas or other institutions;
(b) yearbooks, telephone and telex directories, lists of hotels or other places of accommodation, and catalogues of fairs;
(c) samples or specimens, of negligible value, of national handcrafts;
(d) samples or specimens of articles of national costume or of cultural items;
(e) flags of the foreign country;
(f) pictures, paintings, drawings, engravings, lithographs and framed photographs and photographic enlargements;
(g) sculptures, tapestries and other similar works of art;
(h) art books;
(i) dioramas, scale models, lantern slides, photographic negatives and printing blocks;
(j) show‑cases, stands and similar articles for use in free public exhibitions, displays or performances (not including goods of a kind on sale to the general public in Australia or the external Territories or goods that consist principally of commercial advertising matter).
(3) In this Item, tourist‑promotion agency means:
(a) a national tourist organisation established or accredited by the foreign country;
(b) a person or body appointed as a representative of such an organisation.