CTHRepealedAct
Sales Tax (Exemptions and Classifications) Act 1992
Item 5: [Baths, sinks, toilets etc.]Item 5: [Baths, sinks, toilets etc.]
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#### Item 5: \[Baths, sinks, toilets etc.\]
(1) The following household fittings and sanitary ware, if they are of a kind ordinarily installed as fixtures in houses or other buildings:
(a) baths (other than spa baths);
(b) bath and shower screens;
(c) towel rails and towel rail holders;
(d) earthenware bathroom fittings;
(e) pedestal lavatory basins, and wall and bowl basins;
(f) toilet pans, and seats and covers for toilet pans;
(g) appliances for sterilising or disinfecting toilet pans and seats;
(h) sanitary cisterns, and water storage tanks for sewerage systems;
(i) chemical sanitary units, and tanks, pumps and barrels of a kind ordinarily used in chemical sanitary systems;
(j) wash troughs, and stands and pedestals for wash troughs;
(k) sinks, sink tops, draining boards and combination sinks and drainers.
(2) Septic tanks, and filter tanks and distributing chambers of a kind ordinarily used in septic tank installations.
(3) Goods marketed principally as parts for goods covered by subitem (1) or (2).
(4) Chains and plugs for goods covered by subitem (1) or (2).