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SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) AMENDMENT BILL 1984 (NO. 2)

The Senate, according to Order, resolved itself into Committee for the consideration of the Bill.

In the Committee

Bill, by leave, taken as a whole.

Senator Jack Evans, by leave, moved the following amendments together: Page 1, after sub-clause 2 (4), add the following new sub-clause: ''(5) The amendments of the Principal Act made by clauses 1AB and 1AC of Schedule 2 to this Act shall come into operation on 1 January 1985 and shall cease to have effect on 31 December 1988.''.

Page 4, Schedule 2, before clause 1, insert the following new clauses: ''1AA. The First Schedule is amended by inserting after the definition of 'aids to manufacture' the following definitions: '' 'computer programs' means sets of instructions capable, when incorporated in a machine readable form, of causing a machine having information processing capabilities to indicate, perform or achieve a particular function, task or result;

'' 'computer software' means goods in the nature of computer programs, including descriptions in verbal, schematic or other form of such programs, and including any material designed to aid the understanding or application of such programs;

''1AAB. Item 18 in the First Schedule is amended by omitting 'or sewerage' in sub-items (1) and (1A) and substituting ', sewerage or air conditioning'.''.

Page 4, Schedule 2, after clause 1, insert the following new clauses: ''1A. Item 38A in the First Schedule is amended by omitting paragraph (a) and substituting the following paragraph: '(a) that are put up and sold for use as substances to be applied to the skin for the purpose of screening out solar ultra violet rays; and '.

''1AB. The heading of Division IX is omitted and the following heading is substituted:

'DIVISION IX-GOODS CONTAINING INFORMATION, PRINTED MATTER AND PAPER'.

''1AC. After item 51A in the First Schedule the following item is inserted: '51B. Computer software and computer programs Nos. 1 to 4 and 9'.''.

Page 4, Schedule 2, after clause 2, insert the following new clauses: ''3. Item 82 in the First Schedule is amended- (a) by omitting from paragraph (1) (c) ', fibreglass liners';

(b) by inserting 'or' after 'tubing;' in paragraph (1) (d); and

(c) by omitting paragraphs (1) (f) and (g).

''4. Item 82A in the First Schedule is amended by omitting paragraphs (1) (a), (b) and (c).

''5. Item 83 in the First Schedule is amended- (a) by omitting from paragraph (2) (f) ', fibreglass liners';

(b) by inserting 'or' after 'pools;' in paragraph (2) (f);

(c) by omitting paragraphs (2) (h) and (j);

(d) by omitting from paragraph (3) (c) ', fibreglass liners';

(e) by inserting 'or' after 'pools;' in paragraph (3) (c); and

(f) by omitting paragraphs (3) (e) and (f).

''6. Item 84 in the First Schedule is amended- (a) by inserting after 'liners' in paragraph (1) (a) ', other than fibreglass liners,';

(b) by inserting 'or' after 'slides;' in paragraph (1) (b);

(c) by omitting paragraphs (1) (d) and (e); and

(d) by omitting from sub-item (2) ', duct work or channelling of a kind used in forced draught ventilation or air conditioning systems, or fittings, accessories or attachments for, components of, or goods designed to form part of, such duct work or channelling'.

''7. Item 86 in the First Schedule is amended- (a) by inserting after 'liners' in paragraph (1) (b) ', other than fibreglass liners,';

(b) by inserting 'or' after 'solids;' in paragraph (1) (c); and

(c) by omitting paragraphs (1) (e) and (f).

''8. Item 88 in the First Schedule is amended by omitting from sub-item (1) 'or fittings, accessories or attachments for, components of, or goods designed to form part of, such systems'.

''9. After item 113E in the First Schedule the following item is inserted:

'113F. Retreaded or recapped tyres Nos. 1 to 4 and 9'

''10. Item 123A is amended by omitting all words after 'item' and substituting 'by a registered medical practitioner that certifies that the person's hearing is impaired to such an extent that the person is taken to be moderately deaf '.

''11. After item 123A the following item is inserted:

'123B. (1) Goods, not covered by any other item in this Schedule, for use as special aids, and not for sale for that purpose, by persons who are disabled or physically or mentally handicapped, in such cases or circumstances, and subject to such conditions, as are prescribed Nos. 1 to 9

(2) Parts for goods covered by sub-item (1) Nos. 1 to 9'.''.

Page 4, after Schedule 2, insert the following new Schedule:

''SCHEDULE 2A

AMENDMENTS OF THIRD SCHEDULE

''1. Item 2 in the Third Schedule is omitted and the following item is substituted: '2 Parts, fittings and accessories for goods covered by item 1'.

''2. Item 11 in the Third Schedule is amended by omitting from sub-item (1) ', fibreglass liners'.''.

Debate ensued.

Question-That the amendments be agreed to-put and negatived.

Bill agreed to.

Bill to be reported without amendment.

The Acting Deputy-President (Senator Collard) resumed the Chair; and the Temporary Chairman of Committees (Senator Townley) reported accordingly.

On the motion of the Minister for Resources and Energy (Senator Walsh) the Report from the Committee was adopted, and the Bill read a third time.