Document ID: chunk:federal_register_of_legislation:C2010C00691:schedule:1:p1
Version: federal_register_of_legislation:C2010C00691
Segment Type: schedule
Provision Reference: sch 1 (pt 1/2)
Character Range: 143322–145987

Schedule 1

  138. Table 3 in Schedule 1 to the Principal Act is amended by adding at the
end the following credit ground:
  "CR22
    Tax on eligible repair goods
      Claimant has borne tax on eligible repair goods.
        the tax borne on the goods
          when the goods became eligible repair goods".

TAXATION LAWS AMENDMENT ACT (No. 3) 1993No. 118, 1993
- SECT 139
Application

  139.(1) The amendments made by sections 135, 136 and 138 apply in relation
to eligible repair goods where tax was borne on a dealing with the goods on or
after 1 January 1993.
  (2) The amendment made by section 137 applies in relation to sales tax
amending Acts that receive the Royal Assent after 26 October 1993.

PART 9 - AMENDMENT OF THE SALES TAX (EXEMPTIONS AND CLASSIFICATIONS)
         ACT 1992

TAXATION LAWS AMENDMENT ACT (No. 3) 1993No. 118, 1993
- SECT 140
Object of Part

  140. The object of this Part is to provide a sales tax exemption for goods
used for certain purposes by the RSPCA or by certain bodies that provide child
care or coordinate the provision of family day care.

TAXATION LAWS AMENDMENT ACT (No. 3) 1993No. 118, 1993
- SECT 141
Principal Act

  141. In this Part, "Principal Act" means the Sales Tax (Exemptions and
Classifications) Act 1992.*8*
Sales Tax (Exemptions and Classifications) Act 1992
*8* No. 119, 1992, as amended.  For previous amendments, see Nos. 131, 150,
167 and 224, 1992.

TAXATION LAWS AMENDMENT ACT (No. 3) 1993No. 118, 1993
- SECT 142
Interpretation

  142. Section 3 of the Principal Act is amended by inserting in subsection
(2) the following definition:
  " 'exempt child care body' has the meaning given by section 3B;".

TAXATION LAWS AMENDMENT ACT (No. 3) 1993No. 118, 1993
- SECT 143
Insertion of new section

  143. After section 3A of the Principal Act the following section is inserted
in Part 2:
Meaning of "exempt child care body"
  "3B.(1) Subject to subsection (2), a body is an exempt child care body if:
  (a) the body is established and maintained principally for the purpose of
providing any one or more of the following kinds of child care:
    (i) long-day care;
    (ii) outside school hours care;
    (iii) school vacation care;
    (iv) occasional care; and
  (b) the body is:
    (i) eligible to receive funding from the Commonwealth, a State or a
Territory in connection with that child care; or
    (ii) approved in writing for the purposes of this subsection by the
Minister for Family Services.
  "(2) Subsection (1) does not apply to a body operated from a place that is
owned or leased by one or more employers if the provision of the child care is
principally for children of:
  (a) any