CTHRepealedAct
Sales Tax (Exemptions and Classifications) Act 1992
Item 43: [Electrical fittings etc.]Item 43: [Electrical fittings etc.]
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#### Item 43: \[Electrical fittings etc.\]
(1) The following goods, if they are of a kind ordinarily used as part of fixed electrical installations in consumers’ premises:
(a) electrical fittings (including electronically operated electrical fittings);
(b) electrical accessories (including electronically operated electrical accessories);
(c) electrical materials (including electrical conduit).
> Note: \[Parts\]
(2) Subitem (1) does not cover:
(a) bell equipment, burglar alarm equipment, fire alarm equipment and recording equipment;
(b) electronic equipment (other than electronically operated electrical fittings and accessories);
(c) electrically operated appliances, apparatus and machines;
(d) engines, alternators, primary and secondary batteries and other generating equipment;
(e) brackets, canopies, chains, hooks and galleries;
(f) candelabra, chandeliers and electroliers;
(g) pendants, shades, bowls and reflectors;
(h) electric light globes, lamps and tubes;
(i) condensers, converters, starters and transformers;
(j) neon signs and other luminous discharge lighting equipment, including fluorescent light equipment;
(k) sensors, thermostats, light dimmers or other equipment for controlling appliances;
(l) light boxes;
(m) flexible cables;
(n) goods, or parts for goods, referred to in subitem 6(3) in Schedule 2;
(o) goods covered by subitem 6(4) in Schedule 2.
(3) The following goods, if they are of a kind ordinarily used in connection with fixed electrical installations in consumers’ premises:
(a) adaptors;
(b) plugs;
(c) electrical safety devices for the protection of persons.
> Note: \[Parts\]
(4) This Item does not cover goods of a kind ordinarily used in the provision of telecommunications or audio visual services.