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Friday, 29 November 1985
Page: 2587

Senator BUTTON (Minister for Industry, Technology and Commerce)(11.45) —by leave-I move the following amendments to the Sales Tax (Exemptions and Classifications) Amendment Bill 1985:

(1) Page 1, clause 2, line 13, leave out `Section', insert `Sections 2A and'.

(2) Page 2, before clause 3, insert the following new clause:

`2A. After section 6AA of the Principal Act the following section is inserted:

Goods incorporating solar panels, &.

``6AB. Notwithstanding anything contained in any Sales Tax Assessment Act, sales tax is not payable upon so much of the sale value under any Sales Tax Assessment Act of goods in which are incorporated goods covered by sub-item (1) of item 153 in the First Schedule as is equal to the amount which would have been the sale value of the first-mentioned goods under that Act if the transaction, act or operation in relation to which the first-mentioned sale value arose had been a transaction, act or operation in relation to the second-mentioned goods only.''.'.

(3) Page 8, Schedule 2, leave out clause 35.

(4) Page 9, Schedule 2, clause 44, add at the end of proposed sub-item 3 (3) `, but not including books marketed exclusively or principally for use in schools, colleges or universities'.

(5) Page 9, Schedule 2, clause 47, leave out proposed sub-item 12 (1), insert the following sub-item:

` ``12 (1) Water heating and hot water storage equipment, being goods of a kind installed as fixtures in domestic premises, but not including goods covered by sub-item (1) of item 153 in the First Schedule;'.

Senator Peter Baume —Can the Minister indicate briefly the purpose of these amendments? Is this merely to accommodate the arrangement which he made yesterday with the Australian Democrats?

Senator BUTTON —Yes it is. Following discussion with the Australian Democrats, the Government agreed to make two changes to the sales tax measures. Under those changes, solar panels for domestic hot water systems and school atlases are to continue to be exempt. The most important of the other amendments will provide a sales tax exemption in respect of the satellite receiving dishes. That has been a matter of public discussion and is a Government amendment, which Senator Peter Baume will be aware of. The purpose of that amendment is to be able to disseminate dishes as cheaply as possible to country communities for reception of satellite broadcasts. The other amendments make minor drafting changes to the Bill. The other amendment I should mention is that under the sales tax law manufacturers are generally not liable to pay tax on their aids to manufacture. Under the amendments this exemption will be extended to retailers when they make certain items of confectionery-savoury snacks and things like that-on retail premises as distinct from manufacturing premises. The aids to manufacture exemption will be extended to them as well. They are the main points of these amendments.