To the Honourable the President and members of the Senate in Parliament assembled:

The petition of the undersigned shows that citizens are aggrieved by the unfair nature of the amendments to the Sales Tax Legislation 1992 which introduced and continues to have a discriminatory and disadvantageous impact on the Greyhound Racing Industry in both rural and metropolitan Australia.

The amended legislation removed the exemption from sales tax on food for greyhounds, a working animal purpose bred for racing, but maintained an exemption for sales tax on food for other racing animals.

Your petitioners request that the Senate amend sales tax legislation to reinstate sales tax exemption on animal food given to greyhound breeders and trainers prior to 1992. This action would re-establish the parity with other sections of the racing industry who have exemptions, or in the alternative, we request an amendment to allow the same exemptions given in other similar circumstances by redefining `Livestock' under the Act to include greyhounds (or racing animals) or else include greyhounds in the special classification for working dogs.