CTHRepealedAct
Sales Tax (Exemptions and Classifications) Act 1992
Item 77: [Footwear, materials for repairItem 77: [Footwear, materials for repairing footwear etc.]
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#### Item 77: \[Footwear, materials for repairing footwear etc.\]
(1) Footwear for human wear.
(2) Any of the following goods of a kind ordinarily used for repairing footwear for human wear:
(a) boot and shoe uppers, and straps;
(b) heels, heel blocks, heel lifts and top pieces, shanks and soles;
(c) heel supports, boot and shoe protectors, plates and tips;
(d) nails, tacks, boot rivets, wire and similar goods;
(e) sole leather, and other materials for soling or heeling.
(3) The following materials marketed exclusively for use for repairing footwear for human wear:
(a) adhesives;
(b) sewing thread;
(c) sole paint and waxes (not including polishes, lacquers or other colouring compounds).
(4) Boot and shoe repair outfits that consist principally of goods covered by subitem (2) or (3).
(5) Heel grips, inner soles and cushions, pads, liners, protectors and other fittings for footwear for human wear. This subitem does not cover goods of a kind used principally for the purposes of sport or recreation.
(6) This Item does not cover goods covered by any Item in Schedule 2 or 5.