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Thursday, 9 December 1976


Mr Lloyd asked the Treasurer, upon notice:

What is the present sales tax position of the Visualtek and Optacon devices to assist the partially blind.


Mr Lynch - The answer to the honourable member 's question is as follows:

The Visualtek and Optacon devices are subject to sales tax at the rate of 15 per cent unless they are purchased by an institution or organisation entitled to exemption from sales tax. Public benevolent institutions, including those concerned with the welfare of blind persons, are entitled to exemption from sales tax on goods acquired for their own use and not for resale. This exemption would apply to Visualtek or Optacon devices acquired by such institutions and made available for use by partially blind persons.







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