Sales Tax (Exemptions and Classifications) Act 1992
Item 133: [Foreign tourist promotion ageItem 133: [Foreign tourist promotion agencies]
Start here
Get a plain-English read of Item 133: [Foreign tourist promotion age
Turn the raw legal text into a practical explanation grounded in Sales Tax (Exemptions and Classifications) Act 1992.
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.