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.