Sales Tax (Financial Relief) Act 1935

SALES TAX (FINANCIAL RELIEF).

No. 45 of 1935.

An Act relating to Exemptions from Sales Tax.

[Assented to 25th October, 1935.]

BE it enacted by the King’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—

Short title.

This Act may be cited as the Sales Tax (Financial Relief) Act 1935.

Citation of Sales Tax Assessment Acts.

2.—(1.) The Sales Tax Assessment Act (No. 1) 1930–1934, as amended by the Sales Tax Assessment Act (No. 1) 1935 and by this Act, may be cited as the Sales Tax Assessment Act (No. 1) 1930–1935.

(2.) Section one of the Sales Tax Assessment Act (No. 1) 1935 is amended by omitting sub-section (3.).

(3.) The Sales Tax Assessment Act (No. 2) 1930–1934, as amended by this Act, may be cited as the Sales Tax Assessment Act (No. 2) 1930–1935.

(4.) The Sales Tax Assessment Act (No. 3) 1930–1934, as amended by this Act, may be cited as the Sales Tax Assessment Act (No. 3) 1930–1935.

(5.) The Sales Tax Assessment Act (No. 4) 1930–1934, as amended by this Act, may be cited as the Sales Tax Assessment Act (No. 4) 1930–1935.

(6.) The Sales Tax Assessment Act (No. 5) 1930–1934, as amended by this Act, may be cited as the Sales Tax Assessment Act (No. 5) 1930–1935.

(7.) The Sales Tax Assessment Act (No. 6) 1930–1934, as amended by this Act, may be cited as the Sales Tax Assessment Act (No. 6) 1930–1935.

(8.) The Sales Tax Assessment Act (No. 7) 1930–1934, as amended by this Act, may be cited as the Sales Tax Assessment Act (No. 7) 1930–1935.

(9.) The Sales Tax Assessment Act (No. 8) 1930–1934, as amended by this Act, may be cited as the Sales Tax Assessment Act (No. 8) 1930–1935.

(10.) Section one of the Sales Tax Assessment (New Zealand Imports) Act 1933, as amended by the Sales Tax Assessment Act (No. 5) 1933, the Sales Tax Assessment Act (No. 6) 1933, the Sales Tax Assessment Act (No. 7) 1933 and the Sales Tax Assessment Act (No. 8) 1933, is amended by omitting from sub-section (2.) the figures “1932–1933*” and inserting in their stead the figures “1933”.

Exemptions—Sales Tax Assessment Acts (Nos. 5–8).

3.—(1.) Section six of the Sales Tax Assessment Act (No. 5) 1930–1934 is amended by inserting in paragraph (c) after the word “Fiji” the words “or the Territories of Papua or New Guinea”.

(2.) Section six of the Sales Tax Assessment Act (No. 6) 1930–1934 is amended by inserting in paragraph (d) after the word “Fiji” the words “or the Territories of Papua or New Guinea”.

(3.) Section six of the Sales Tax Assessment Act (No. 7) 1930–1934 is amended by inserting in paragraph (d) after the word “Fiji” the words “or the Territories of Papua or New Guinea”.

(4.) Section six of the Sales Tax Assessment Act (No. 8) 1930–1934 is amended by inserting in paragraph (c) after the word “Fiji” the words “or the Territories of Papua or New Guinea”.

Exemptions—Sales Tax Assessment Acts (Nos. 1–3).

Each of the following Schedules, that is to say, the First Schedule to the Sales Tax Assessment Act (No. 1) 1930–1934, as amended by the Sales Tax Assessment Act (No. 1) 1935, the Schedule to the Sales Tax Assessment Act (No. 2) 1930–1934 and the Schedule to the Sales Tax Assessment Act (No. 3) 1930–1934, is amended—

(a) by inserting in the item commencing with the words “Agricultural and other machinery and implements”—

(i) after the word “Churns;” the words “Clover brooms for harvesting subterranean seed;”;

(ii) after the words “Farm tractors” the words “and covers therefor”;

(iii) after the word “Harrows;” the words “Hay forks;”

(iv) after the words “Lucerne bunchers;” the words “Machines for use in farming or pastoral pursuits in grinding or sharpening knives, tools and other implements;”;

(v) after the words “Scoops for use in farming or pastoral pursuits;” the words “Scrub rollers;”;

(b) by omitting from the item commencing with the words “Agricultural and other machinery and implements” the words “Sheep-shearing machines;” and inserting in their stead the words “Sheep-shearing plant;”;

(c) by omitting from the item commencing with the words “Agricultural and other machinery and implements” the words “and parts thereof, not being parts of a kind that are ordinarily used for any other purpose” and inserting in their stead the words “and parts therefor”;

(d) by inserting in the item commencing with the words “Agricultural, horticultural” after the word “preparations” the words “and equipment (and parts therefor)”;

(e) by inserting after the item commencing with the words “Agricultural, horticultural” the items—

“Ambulances for use by hospitals;

“Articles designed for the alleviation of deafness, but not including articles for public use in buildings and other places;”;

(f) by inserting in the item commencing with the words “Bag loaders”, after the word “rammers”, the words “(and parts therefor)”;

(g) by inserting in the item commencing with the word “Bee-keepers’”, after the word “equipment”, the words “(and parts therefor)”;

(h) by inserting in the item “Blowfly traps”, after the word “traps”, the words “and parts therefor”;

(i) by inserting in the item commencing with the word “Bricks”, after the words “paving tiles”, the words “; and compositions for application in a plastic condition so as to form the flooring of buildings; precast composite blocks for use in the formation of stairways; dampcourse, and materials for use as, or in the construction of, damp-courses in buildings; ventilators; crushed bricks; fireclay, refractory cement, plastic refractory cement and other agents for bonding or setting any of the articles specified in this item”;

(j) by inserting in the item commencing with the word “Coffins”, after the word “therefor”, the words “, and cremation caskets and urns”;

(k) by inserting after the item “Compressed air;” the item—

“Containers, viz:—the inner or outer coverings in which goods are packed or secured, or to be packed or secured, in the ordinary course of business including—

(a) inside linings and inside packing materials and goods which are ordinarily used to secure or seal those coverings or to describe the contents thereof and which form an actual part of the completed coverings; and

(b) paper bags, for the marketing of cement, lime, fertilizers and other goods which are customarily placed on the market for sale by wholesale or by the manufacturer thereof in paper bags, but not including other paper bags or wrapping paper, string, lashing, adhesive strips and similar goods which are used to wrap up and secure goods for delivery,

for use in marketing any of the goods specified in the First Schedule to the Sales Tax Assessment Act (No. 1) 1930–1935, or in the Schedule to the Sales Tax Assessment Act (No. 5) 1930–1935, or in paragraph (g) of sub-section (1.) of section twenty of the Sales Tax Assessment Act (No. 1) 1930–1935, or in paragraph (c) of section six of the Sales Tax Assessment Act (No. 5) 1930–1935 (as those Schedules and paragraphs are in force upon the commencement of this item), provided that the property in the container passes to the purchaser of the contents, at the time of the sale of the contents;”;

(l) by inserting in the item commencing with the word “Corn”, after the word “grinders”, the words “, and parts therefor”;

(m) by inserting in the item commencing with the word “Covers”, after the word “Covers”, the words “, and parts therefor,”;

(n) by inserting in the item commencing with the word “Cranes”, after the word “Cranes”, the words “, and parts therefor,”;

(o) by inserting in the item commencing with the words “Cream cans”, after the word “utensils”, the words “, and parts therefor,”;

(p) by inserting after the item commencing with the words “Crude tar” the item—

“Dehydrators and evaporators (and parts therefor) for use in the dried fruit industry and materials to be used in the construction or repair of, and wrought

into or attached to, so as to form part of, built-in or fixed dehydrators or evaporators, for use in that industry;”;

(q) by inserting in the item commencing with the words “Dip tins”, after the word “trays”, the words “, and parts therefor,”;

(r) by inserting after the item “Dried fruits;” the item—

“Dried vegetables;”;

(s) by inserting in the item “Engines for use in the dried fruit industry;”, after the word “Engines”, the words “, and parts therefor,”;

(t) by inserting in the item “Engines for use in the fishing industry;”, after the word “Engines”, the words “and boats, and parts therefor,”;

(u) by inserting after the item “Engines for use in the fishing industry;” the item—

“Equipment (and parts therefor), and materials for use therewith, for use by primary producers in combating frosts;”;

(v) by inserting after the item commencing with the word “Essences” the item—

“Ethyl-fluid, dyes and other substances for use in the blending of petrol;”;

(w) by inserting in the item commencing with the words “Explosives for clearing”, after the word “Explosives”, the words “and chemicals”;

(x) by inserting after the item commencing with the word “Fish” the item—

“Flax machinery, viz.:—flax binders, threshers, winnowers, breakers and scutchers, and parts therefor;”;

(y) by inserting in the item commencing with the word “Fly-traps”, after the word “Fly-traps”, the words “, and parts therefor,”;

(z) by inserting after the item commencing with the words “Foods for poultry” the item—

“Fruit picking bags, baskets and buckets (and parts therefor) not being of a kind ordinarily used for any other purposes;”;

(aa) by inserting in the item commencing with the words “Fruit preserving”, after the word “outfits”, the words “, and parts therefor”;

(ab) by inserting in the item commencing with the word “Fumigators”, after the word “Fumigators”, the words “, and parts therefor,”;

(ac) by inserting after the item commencing with the words “Goods, being plant” the item—

“Goods for the use of, and not for resale by, a public hospital, or a public benevolent institution, or any

public organization which the Commissioner is satisfied is established and maintained for the relief of unemployed persons;”;

(ad) by inserting after the item commencing with the words “Goods sold” the item—

“Goods which are for the official use of, and are not for re-sale by, a technical school the expenditure of which is wholly or partly borne by the Government of the Commonwealth or the Government of a State;”;

(ae) by inserting after the item commencing with the word “Hessian” the items—

“Hoes;

“Honey jelly;”;

(af) by inserting in the item commencing with the word “Hooks”—

(i) after the word “slashers” the words “(and parts therefor)”; and

(ii) after the word “knives” the words “, and parts therefor”;

(ag) by inserting in the item commencing with the word “Jam”, after the word “vegetables”, the words “, and canned or bottled mixtures of vegetables and meat”;

(ah) by inserting after the item “Lime” the item—

“Linotypes, electrotypes, electrotype moulds, stereotypes and matrices (but not including raw materials therefor);”;

(ai) by inserting in the item commencing with the words “Machinery and equipment and materials”, after the word “equipment”, the words “(and parts therefor)”;

(aj) by inserting in the item commencing with the words “Machinery and plant”, after the word “plant”, the words “, and parts therefor,”;

(ak) by inserting in the item commencing with the words “Machinery, plant and equipment”, after the word “equipment”, (wherever occurring) the words “, and parts therefor,”;

(al) by inserting after the item “Metals as recovered from ores” the items—

“Metal rods, bars, sheets, wire and mesh and expanded metal mesh or lathing, for use in reinforcing or keying concrete, brickwork, plaster, stucco or other similar work in buildings, but not including girders or fabricated mild steel units for constructional work of the kind for which girders are ordinarily used; wall ties;

“Milk and cream bottles, and wads, caps or stoppers therefor;”;

(am) by inserting after the item commencing with the words “Milk products” the item—

“Motor omnibuses and trolley omnibuses (and parts therefor) for use by Public Tramway or Transport Authorities;”;

(an) by omitting from the item commencing with the word “Nets” the words “cotton for repair thereof” and inserting in their stead the words “parts therefor and materials for the repair thereof”;

(ao) by inserting in the item commencing with the word “Pastry”, after the word “made,” (second occurring), the words “all shortbread products whether or not they are marketed as biscuits,”;

(ap) by inserting in the item commencing with the word “Peanut”, after the word “graders”, the words “, and parts therefor,”;

(aq) by inserting after the item commencing with the word “Pickles” the item—

“Plant and equipment (and parts therefor), including materials for use as refrigerating agents, for the regulation of atmospheric conditions for the purpose of preserving, ripening or storing fruit;”;

(ar) by inserting after the item commencing with the word “Plaster” the item—

“Poisons and other preparations for use in the checking or destruction of rats and mice;”;

(as) by inserting in the item “Poison carts;”, after the word “carts”, the words “and poison bait layers and poison bait distributors, and parts therefor”;

(at) by inserting in the item commencing with the word “Portable”, after the word “silos”, the words “, and parts therefor,”;

(au) by inserting in the item commencing with the word “Poultry”, after the word “scales,”, the words “green feed cutters, root pulpers, root slicers, bone cutters, bone grinders, mash misers, feed mixers, poultry coops, egg fillers and flats,”;

(av) by omitting from the item commencing with the word “Poultry” the words “thereof not being parts of a kind that are ordinarily used for any other purpose” and inserting in their stead the word “therefor”;

(aw) by omitting the item commencing with the word “Refrigerating”;

(ax) by omitting from the item commencing with the word “Rock” the word “salt” (second occurring);

(ay) by inserting after the item commencing with the word “Rock” the item—

“Roofing materials, viz.:—tiles, slates and shingles; fibro cement and asbestos cement sheets for roofings;

copper, muntz metal, lead, zinc and other metal sheets for roofings; asphalt mineral or bituminous roll roofings and asbestos roofing felt; mastic asphalt and other asphalt mineral or bituminous mixtures or compositions of a kind used for roofings; materials for use as integral parts of roofings made or mixed in situ (but not including nails, screws, washers, bolts, nuts, clips or other similar materials, or paints or caulking or waterproofing paints or compounds); ridging, flashing, guttering, rainwater heads, finials, vanes, gable rolls, barge boards and similar roofing accessories;”;

(az) by inserting in the item commencing with the word “Rugs”, after the word “cattle”, the words “, sheep and pigs, and parts therefor”;

(aaa) by inserting in the item commencing with the word “Secateurs”, after the word “shears” (second occurring), the words “, and parts therefor”;

(aab) by inserting in the item commencing with the words “Sheep and stock”, after the word “feeders”, the words “, and parts therefor,”;

(aac) by inserting after the item commencing with the word “Sisalkraft” the item—

“Sole leather for repairing boots and shoes;”;

(aad) by inserting in the item commencing with the word “Soups”, after the word “bottled”, the words “, and soup powders and soup cubes”;

(aae) by inserting after the item commencing with the word “Soups” the item—

“Spectacles, eyeglasses and lorgnettes, (but not including goggles, sun glasses, field glasses and similar optical goods) and parts therefor;”;

(aaf) by inserting in the item “Split peas”, after the word “peas”, the words “, flaked peas, brose meal and pea sausage”;

(aag) by omitting the item commencing with the word “Substances” and inserting in its stead the item—

“Substances for use in the mining industry in the recovery of metals by the flotation, cyaniding, electrolytic or similar processes;”;

(aah) by inserting after the item “Sugar” the item—

“Sulphite wrapping paper for use by proprietors or publishers of newspapers in wrapping newspapers;”;

(aai) by inserting in the item commencing with the word “Tar”—

(i) after the words “tattoo brands,” the words “, ear pliers, markers and tags, and parts therefor”; and

(ii) after the word “marking” the words “or branding”;

(aaj) by omitting the item commencing with the word “Tiles”;

(aak) by inserting in the item commencing with the word “Traps”, after the word “Traps”, the words “, and parts therefor,”;

(aal) by omitting from the item commencing with the word “Vegetable” the words “for use in wrapping butter”;

(aam) by inserting in the item commencing with the words “Water bore”, after the word “casings the words “and parts therefor”;

(aan) by inserting in the item commencing with the words “Water boring”, after the word “equipment”, the words “, and parts therefor”;

(aao) by omitting from the item commencing with the words “Water pipes” the words “water pipes (galvanized) exceeding three inches in diameter, for irrigation purposes in farming or pastoral pursuits and galvanized pipe fittings therefor” and inserting in their stead the words “pipes for drainage, sewerage, water supply and irrigation purposes and pipe fittings therefor, but not including lavatory or sanitary fittings (other than pipes) or taps, plugs, washers, or other fittings for installation in connexion with the construction or repair of buildings”;

(aap) by omitting from the item commencing with the words “Water pipes” the words “thereof, not being parts of a kind that are ordinarily used for any purpose other than as parts of such goods” and inserting in their stead the word “therefor”;

(aaq) by inserting in the item commencing with the words “Wire fruit”, after the word “baskets”, the words “, and parts therefor,”;

(aar) by inserting after the item commencing with the words “Wire netting” the item—

“Wireless valves;”.

Exemptions—Sales Tax Assessment Act (No. 4) 1930–1934.

The Schedule to the Sales Tax Assessment Act (No. 4) 1930–1934 is amended—

(a) by inserting in the item commencing with the words “Agricultural and other machinery and implements”

(i) after the word “Churns;” the words “Clover brooms for harvesting subterranean seed;”;

(ii) after the words “Farm tractors” the words “and covers therefor”;

(iii) after the word “Harrows;” the words “Hay forks;”;

(iv) after the words “Lucerne bunchers” the words “Machines for use in farming or pastoral pursuits in grinding or sharpening knives, tools and other implements;”;

(v) after the words “Scoops for use in farming or pastoral pursuits:” the words “Scrub rollers;”;

(d) by inserting in the item commencing with the words “Agricultural, horticultural”, after the word “preparations”, the words “and equipment and parts therefor”;

(e) by inserting after the item commencing with the words “Agricultural, horticultural” the items—

“Ambulances for use by hospitals;

“Articles designed for the alleviation of deafness, but not including articles for public use in buildings and other places;”;

(f) by inserting in the item commencing with the words “Bag loaders”, after the word “rammers”, the words “, and parts therefor”;

(g) by inserting in the item commencing with the word “Bee-keepers’”, after the word “equipment”, the words “(and parts therefor)”;

(h) by inserting in the item “Blowfly traps”, after the word “traps”, the words “and parts therefor”;

(i) by inserting in the item commencing with the word “Bricks”, after the words “paving tiles”, the words “; and compositions for application in a plastic condition so as to form the flooring of buildings; precast composite blocks for use in the formation of stairways; dampcourse, and materials for use as, or in the construction of, dampcourses in buildings; ventilators; crushed bricks; fireclay, refractory cement, plastic refractory cement and other agents for bonding or setting any of the articles specified in this item”;

(j) by inserting in the item commencing with the word “Coffins”, after the word “therefor”, the words “, and cremation caskets and urns”;

(k) by inserting after the item “Compressed air;” the item—

“Containers, viz.:—the inner or outer coverings in which goods are packed or secured, or to be packed or secured, in the ordinary course of business including—

(a) inside linings and inside packing materials and goods which are ordinarily used to secure or seal those coverings or to

describe the contents thereof and which form an actual part of the completed coverings; and

(b) paper bags, for the marketing of cement, lime, fertilizers and other goods which, are customarily placed on the market for sale by wholesale or by the manufacturer thereof in paper bags, but not including other paper bags or wrapping paper, string, lashing, adhesive strips and similar goods which are used to wrap up and secure goods for delivery,

for use in marketing any of the goods specified in the First Schedule to the Sales Tax Assessment Act (No. 1) 1930–1935, or in the Schedule to the Sales Tax Assessment Act (No. 5) 1930–1935, or in paragraph (g) of sub-section (1.) of section twenty of the Sales Tax Assessment Act (No. 1) 1930–1935, or in paragraph (c) of section six of the Sales Tax Assessment Act (No. 5) 1930–1935 (as those Schedules and paragraphs are in force upon the commencement of this item), provided that the property in the container passes to the purchaser of the contents, at the time of the sale of the contents;”;

(l) by inserting in the item commencing with the word “Corn”, after the word “grinders”, the words “, and parts therefor”;

(m) by inserting in the item commencing with the word “Covers”, after the word “Covers”, the words “, and parts therefor,”;

(n) by inserting in the item commencing with the word “Cranes”, after the word “Cranes”, the words “, and parts therefor;”;

(o) by inserting in the item commencing with the words “Cream cans”, after the word “utensils”, the words “, and parts therefor,”;

(p) by inserting after the item commencing with the words “Crude tar” the item—

“Dehydrators and evaporators (and parts therefor) for use in the dried fruit industry and materials to be used in the construction or repair of, and wrought into or attached to, so as to form part of, built-in or fixed dehydrators or evaporators, for use in that industry;”;

(q) by inserting in the item commencing with the words “Dip tins” after the word “trays” the words “, and parts therefor,”;