| C2004C06563 | SALES TAX AMENDMENT (TRANSITIONAL) ACT 1992
- Reprinted as at 1 January 1993 (HISTACT CHAP 1022 #DATE 01:01:1993)
*1* The Sales Tax Amendment (Transitional) Act 1992 as shown in this reprint comprises Act No. 118, 1992 amended as indicated in the Tables below. Table of Acts Act Date Date of Application, Number and of Assent commencement saving or year transitional provisions Sales Tax Amendment (Transitional) Act 1992 118, 1992 30 Sept 1992 28 Oct 1992 Sales Tax Laws Amendment Act (No. 2) 1992 150, 1992 11 Dec 1992 11 Dec 1992 - Table of Amendments ad=added or inserted am=amended rep=repealed rs=repealed and substituted Provision affected How affected S.11 rs. No. 150, 1992 SALES TAX AMENDMENT (TRANSITIONAL) ACT 1992 - TABLE OF PROVISIONS
TABLE
TABLE OF PROVISIONS
Section
PART 1 - PRELIMINARY
1. Short title
2. Commencement
3. Interpretation
PART 2 - TERMINATION OF THE OLD SALES TAX
4. Termination of the old sales tax
PART 3 - TRANSITIONAL OPERATION OF THE NEW SALES TAX LAW
5. Certain assessable dealings do not apply to goods taxed etc.
under the old law
6. Certain goods not to be regarded as Australian-used goods on
account of AOU before first taxing day
7. Goods obtained under quote
8. Container component not included under the new law if
container already taxed under the old law
9. Credits to be available under the new law for old sales tax
10. Registrations under the old law to continue in effect under
the new sales tax law
11. Continued operation of some Items in the old Exemptions and
Classifications Act
12. Preservation of benefit of old exemption Items 100 and 103
(small businesses)
13. Transitional operation of small business exemption
14. Transitional operation of quarterly remitter rules
14A. Avoidance schemes
PART 4 - REGULATIONS
15. Regulations
PART 5 - AMENDMENT OF OTHER ACTS
16. Amendment of other Acts
SCHEDULE
AMENDMENT OF ACTS
SALES TAX AMENDMENT (TRANSITIONAL) ACT 1992 - LONG TITLE
SECT
An Act to terminate the operation of the old sales tax
law, to make amendments that are consequential on the new
sales tax law, and for related purposes
SALES TAX AMENDMENT (TRANSITIONAL) ACT 1992 - PART 1
PART 1 - PRELIMINARY
SALES TAX AMENDMENT (TRANSITIONAL) ACT 1992 - SECT 1
Short title
SECT
1. This Act may be cited as the Sales Tax Amendment (Transitional) Act
1992.*1*
SEE NOTES TO FIRST ARTICLE OF THIS CHAPTER .
SALES TAX AMENDMENT (TRANSITIONAL) ACT 1992 - SECT 2
Commencement
SECT
2. This Act commences on the 28th day after the day on which it receives the
Royal Assent.*1*
SEE NOTES TO FIRST ARTICLE OF THIS CHAPTER .
SALES TAX AMENDMENT (TRANSITIONAL) ACT 1992 - SECT 3
Interpretation
SECT
3. In this Act, unless the contrary intention appears:
"commencing day" means the day on which this Act commences;
"first taxing day" means the first taxing day within the meaning of the new
Assessment Act;
"new Assessment Act" means the Sales Tax Assessment Act 1992;
"new Exemptions and Classifications Act" means the Sales Tax (Exemptions and
Classifications) Act 1992;
"new law" means the sales tax law, as defined by section 5 of the new
Assessment Act;
"old Exemptions and Classifications Act" means the Sales Tax (Exemptions and
Classifications) Act 1935;
"old law" means the law relating to sales tax, other than sales tax payable
under the new Assessment Act.
SALES TAX AMENDMENT (TRANSITIONAL) ACT 1992 - PART 2
PART 2 - TERMINATION OF THE OLD SALES TAX
SALES TAX AMENDMENT (TRANSITIONAL) ACT 1992 - SECT 4
Termination of the old sales tax
SECT
4. (1) Subject to this section, the old law does not impose tax on any act,
transaction or operation that happens on or after the first taxing day.
(2) The tax imposed on goods by the Sales Tax Act (No. 9) 1930 is terminated
as follows:
(a) if any lease of the goods was granted before the first taxing day - that
Act does not impose tax on a lease of those goods that is granted more than 2
years after the first taxing day; and
(b) if no lease of the goods was granted before the first taxing day - that
Act does not impose tax on a lease of those goods that is granted after the
first taxing day.
SALES TAX AMENDMENT (TRANSITIONAL) ACT 1992 - PART 3
PART 3 - TRANSITIONAL OPERATION OF THE NEW SALES TAX LAW
SALES TAX AMENDMENT (TRANSITIONAL) ACT 1992 - SECT 5
Certain assessable dealings do not apply to goods taxed etc. under the
old law
SECT
5. (1) If goods have been taxed under the old law, or would have been taxed
except for the old Exemptions and Classifications Act, then no liability to
tax on those goods arises under AD2e, AD3a, AD12e or AD13a in Table 1 in
Schedule 1 to the new Assessment Act.
(2) If an amount of tax was or is payable in relation to goods under the
Sales Tax Assessment Act (No. 10) 1985, then no liability to tax on those
goods arises under AD2c, AD3d, AD12c or AD13d in Table 1 in Schedule 1 to the
new Assessment Act.
SALES TAX AMENDMENT (TRANSITIONAL) ACT 1992 - SECT 6
Certain goods not to be regarded as Australian-used goods on account of
AOU before first taxing day
SECT
6. (1) In deciding whether goods are assessable goods for the purposes of
the new law, an AOU in Australia of the goods that happened before the first
taxing day is to be disregarded unless:
(a) tax was imposed on the AOU by the old law; or
(b) the AOU was exempted from tax under the old law:
(i) because of the old Exemptions and Classifications Act; or
(ii) because the taxpayer concerned could not be taxed or was
entitled to an exemption arising outside the old law.
(2) This section does not apply to a packing AOU.
SALES TAX AMENDMENT (TRANSITIONAL) ACT 1992 - SECT 7
Goods obtained under quote
SECT
7. The new law applies as if:
(a) any reference in the new law to goods purchased under quote included a
reference to goods purchased by a person who was registered under the old law
and quoted his or her certificate of registration in respect of the purchase;
and
(b) any reference in the new law to goods locally entered under quote
included a reference to goods entered for home consumption (within the meaning
of the old law) by a person who was registered under the old law and quoted
his or her certificate of registration in respect of the entry.
SALES TAX AMENDMENT (TRANSITIONAL) ACT 1992 - SECT 8
Container component not included under the new law if container already
taxed under the old law
SECT
8. For the purposes of section 35 of the new Assessment Act, a container
that has been taxed under the old law is to be taken to have been the subject
of a taxable dealing under the new law.
SALES TAX AMENDMENT (TRANSITIONAL) ACT 1992 - SECT 9
Credits to be available under the new law for old sales tax
SECT
9. (1) Credits are available under the new law for tax under the old law as
if it were tax paid, payable or borne (as the case requires) under the new
law.
(2) This section does not apply to credit ground CR1, CR11, CR12, CR13,
CR19, CR20 or CR21.
(3) This section does not create an entitlement to a credit if that
entitlement would arise before the first taxing day.
SALES TAX AMENDMENT (TRANSITIONAL) ACT 1992 - SECT 10
Registrations under the old law to continue in effect under the new
sales tax law
SECT
10. (1) A person who is a registered person under the old law immediately
before the first taxing day is taken to be registered under Part 6 of the new
Assessment Act from the first taxing day. However, the registration may be
cancelled on any of the grounds in section 80 of the new Assessment Act.
(2) A person who is a registered person under the old law immediately before
the first taxing day must notify the Commissioner if, on the first taxing day,
the person does not have a ground for being registered under section 78 of the
new Assessment Act. The person must give the notice in writing and within 21
days after the first taxing day.
SALES TAX AMENDMENT (TRANSITIONAL) ACT 1992 - SECT 11
Continued operation of some Items in the old Exemptions and
Classifications Act
SECT
11. The new Exemptions and Classifications Act has effect as if:
(a) Schedule 1 included Items 14 and 14A from the First Schedule to the old
Exemptions and Classifications Act; and
(b) Schedule 1 included Item 105 from the First Schedule to that Act,
modified by omitting from paragraph (a) of the Item "1 January 1993" and
substituting "1 January 1994".
SALES TAX AMENDMENT (TRANSITIONAL) ACT 1992 - SECT 12
Preservation of benefit of old exemption Items 100 and 103 (small businesses)
SECT
12. (1) An assessable dealing that would otherwise be taxable under the new
law is not taxable if it meets all the following conditions:
(a) the goods were manufactured by the taxpayer;
(b) if the dealing had happened immediately before the first taxing day, it
would have been exempted because of Item 100 or 103 in the First Schedule to
the old Exemptions and Classifications Act;
(c) the taxpayer has been exempted by either of those Items on at least one
occasion before the first taxing day.
(2) A dealing to which this section applies is taken, for all purposes of
the new law, to have been exempted by section 29 of the new Assessment Act.
SALES TAX AMENDMENT (TRANSITIONAL) ACT 1992 - SECT 13
Transitional operation of small business exemption
SECT
13. (1) This section modifies the operation of section 29 of the new
Assessment Act, with the general aim of treating tax under the old law in the
same way as tax under the new law is treated for the purposes of that section.
(2) In applying section 29 of the new Assessment Act, the reference in that
section to the total tax liability on countable dealings includes a reference
to:
(a) tax payable under the old law on any act, transaction or operation; and
(b) tax that would have been payable under the old law on an act,
transaction or operation except for the operation of Item 100 or 103 in the
First Schedule to the old Exemptions and Classifications Act.
In this subsection, a reference to tax under the old law does not include tax
imposed by the Sales Tax Act (No. 5) 1930.
(3) Subsection 29 (5) of the new Assessment Act has effect in relation to
input goods that were purchased or entered for home consumption (within the
meaning of the old law) by the taxpayer before the first taxing day as if:
(a) subparagraph 29 (5) (b) (i) were replaced by a condition to the effect
that the taxpayer has not borne tax on the input goods under the old law, but
would have borne such tax except for the fact that the taxpayer quoted his or
her certificate of registration under the old law in respect of the purchase
or entry; and
(b) subparagraph 29 (5) (b) (ii) were replaced by a condition to the effect
that the taxpayer has borne tax on the input goods under the old law but has
become entitled to a refund or other payment under the old law, or a credit
under the new law, in respect of that tax.
(4) Subparagraph 29 (5) (a) (ii) of the new Assessment Act does not apply to
input goods that the taxpayer purchased, or applied to own use, before the
first taxing day.
SALES TAX AMENDMENT (TRANSITIONAL) ACT 1992 - SECT 14
Transitional operation of quarterly remitter rules
SECT
14. For the purpose of deciding whether a person is a quarterly remitter for
a sales tax quarter, subsection 62 (2) of the new Assessment Act has effect as
if:
(a) the reference in that subsection to sales tax included a reference to
tax under the old law; and
(b) a reference in that subsection to the person having been a quarterly
remitter for a particular sales tax quarter included a reference to the person
having been a quarterly remitter under the old law for that quarter; and
(c) the reference in that subsection to the person's liability to lodge
returns, or to pay tax, in respect of assessable dealings included a reference
to the person's liability under the old law to lodge returns, or to pay tax,
in respect of acts, transactions or operations.
SALES TAX AMENDMENT (TRANSITIONAL) ACT 1992 - SECT 14A
Avoidance schemes
SECT
14A. In spite of subsection 93 (3) of the new Assessment Act, a scheme that
was entered into, or that began to be carried out, at any time is a scheme to
which Division 1 of Part 8 of that Act applies if:
(a) the scheme, or a part of it, has been, or may be, taken into account by
the Commissioner in applying subsection 18 (4) of the Sales Tax Assessment Act
(No. 1) 1930 or any corresponding provision of the old law; or
(b) section 18A of that Act, or any corresponding provision of the old law,
applied to the scheme or any part of it.
SALES TAX AMENDMENT (TRANSITIONAL) ACT 1992 - PART 4
PART 4 - REGULATIONS
SALES TAX AMENDMENT (TRANSITIONAL) ACT 1992 - SECT 15
Regulations
SECT
15. (1) The Governor-General may make regulations prescribing matters:
(a) required or permitted by this Act to be prescribed; or
(b) necessary or convenient to be prescribed for carrying out or giving
effect to this Act.
(2) In particular, regulations may be made:
(a) providing for approvals made or given for the purposes of particular
provisions of the old Exemptions and Classifications Act to continue to have
effect (with any prescribed alterations) for the purposes of corresponding
provisions of the new Exemptions and Classifications Act;
(b) providing for regulations made for the purposes of particular provisions
of the old Exemptions and Classifications Act to continue to have effect (with
any prescribed alterations) for the purposes of the new Exemptions and
Classifications Act;
(c) for other transitional measures in relation to the termination of the
old law or the transition from the old law to the new law.
SALES TAX AMENDMENT (TRANSITIONAL) ACT 1992 - PART 5
PART 5 - AMENDMENT OF OTHER ACTS
SALES TAX AMENDMENT (TRANSITIONAL) ACT 1992 - SECT 16
Amendment of other Acts
SECT
16. The Acts specified in the Schedule are amended as set out in the
Schedule.
SALES TAX AMENDMENT (TRANSITIONAL) ACT 1992 - SCHEDULE
SCH
SCHEDULE Section 16
AMENDMENT OF ACTS
Australian National Maritime Museum Act 1990
Paragraph 49 (b):
Omit the paragraph, substitute:
"(b) sales tax is not payable by the Museum, or by any other person, on
goods that are for use by the Museum.".
Australian National Railways Commission Act 1983
Subsection 67 (6):
After "1935"insert "or Item 64 in Schedule 1 to the Sales Tax
(Exemptions and Classifications) Act 1992".
Australian Sports Commission Act 1989
Subsection 50 (2):
Omit the subsection, substitute:
"(2) Subject to subsection (3), sales tax is not payable by the
Commission, or by any other person, on goods that are for use by the
Commission.".
Subsection 51 (2):
Omit the subsection, substitute:
"(2) Subject to subsection (3), sales tax is not payable by the
Foundation, or by any other person, on goods that are for use by the
Foundation.".
Australian Sports Drug Agency Act 1990
Subsection 65A (2):
Omit the subsection, substitute:
"(2) Subject to subsection (3), sales tax is not payable by the Agency,
or by any other person, on goods that are for use by the Agency.".
Consular Privileges and Immunities Act 1972
Subsection 3 (1) (definition of "registered person"):
Omit the definition.
Subsection 8 (1):
Omit the subsection, substitute:
"(1) Subject to this section, sales tax is not payable on goods that
are freed from duties of excise by section 7.".
Paragraph 8A (1) (a):
Omit the paragraph, substitute:
"(a)purchased, by or on behalf of the head of a consular post of a
prescribed overseas country, directly from a person who is registered
under the law relating to sales tax; and".
Crimes (Taxation Offences) Act 1980
Subsection 3 (1) (definition of "sales tax"):
Omit the definition.
Subsection 3 (1) (definition of "Sales Tax Assessment Acts"):
Omit "sales tax", substitute "old sales tax".
Subsection 3 (1):
Insert:
"old sales tax means tax imposed under the name of sales tax by any
Act, but does not include tax payable under the Sales Tax Assessment
Act 1992;".
Paragraph 3 (2) (b):
Omit "future sales tax", substitute "future old sales tax".
Subparagraphs 3 (2) (b) (i) and (ii):
Omit "sales tax", substitute "old sales tax".
Paragraph 3 (2) (c):
Omit "sales tax moneys", substitute "old sales tax moneys".
Subparagraphs 3 (2) (c) (i) and (v):
Omit "sales tax", substitute "old sales tax".
Subsection 3 (3):
Omit "sales tax"(wherever occurring), substitute "
old sales tax".
Paragraph 3 (4) (e):
Omit "sales tax"(wherever occurring), substitute "
old sales tax".
Subsection 3 (5):
Omit "sales tax"(wherever occurring), substitute "
old sales tax".
After subsection 4 (2):
Insert:
"(2A) Section 110 of the Sales Tax Assessment Act 1992 has effect as if
this Act were part of that Act.".
Heading to Part II:
Omit "SALES TAX", substitute "OLD SALES TAX" .
Sections 5, 6, 7, 8, 10, 11 and 12:
Omit "sales tax"(wherever occurring), substitute "
old sales tax".
After Part II:
Insert:
"PART IIA - OFFENCES RELATING TO SALES TAX PAYABLE UNDER
THE SALES TAX ASSESSMENT ACT 1992
Application of Parts I and II in relation to sales tax payable under
the Sales Tax Assessment Act 1992 "12A. Parts I and II have effect
(with appropriate alterations) in relation to the Sales Tax Assessment
Act 1992 in the same way as they have effect in relation to the Sales
Tax Assessment Acts.".
Diplomatic Privileges and Immunities Act 1967
Subsection 4 (1) (definition of "registered person "):
Omit the definition.
Subsection 10 (1):
Omit the subsection, substitute:
"(1) Subject to this section, sales tax is not payable on goods that
are freed from duties of excise by section 9.".
Paragraph 10A (1) (a):
Omit the paragraph, substitute:
"(a) purchased, by or on behalf of the head of a mission of a prescribed
overseas country, directly from a person who is registered under the
law relating to sales tax;".
Freedom of Information Act 1982 Schedule 3:
After "Sales Tax Procedure Act 1934, subsection 4A (3)", insert "Sales
Tax Assessment Act 1992, subsection 110 (2)".
Fringe Benefits Tax Assessment Act 1986
Subsection 96 (7):
Omit the subsection, substitute:
"(7) In subsection (3), prescribed tax means any amount that the
Commissioner is required to notify under a section of another Act that
corresponds to this section.".
Hearing Services Act 1991
Subsection 53 (2):
Omit the subsection, substitute:
"(2) In particular, sales tax is not payable by the Authority, or by
any other person, on goods that are for use by the Authority.".
Income Tax Assessment Act 1936
Subsection 215 (3D):
Omit the subsection, substitute:
"(3D) In subsection (3), prescribed tax means any amount that the
Commissioner is required to notify under a section of another Act that
corresponds to this section.".
Pay-roll Tax (Territories) Assessment Act 1971
Subsection 30 (3C):
Omit the subsection, substitute:
"(3C) In subsection (3), prescribed tax means any amount that the
Commissioner is required to notify under a section of another Act that
corresponds to this section.".
Petroleum (Australia-Indonesia Zone of Cooperation) Act 1990
Section 12 (definition of "Australian tax"):
Omit paragraph (c), substitute:
"(c) sales tax imposed on imported goods.".
Paragraphs 15 (1) (c), (d), (e) and (f):
Omit the paragraphs, substitute:
"(c) any Act, so far as it relates to the assessment of sales tax
imposed on imported goods.".
Paragraphs 15 (2) (c), (d), (e) and (f):
Omit the paragraphs, substitute:
"(c) any Act, so far as it relates to the assessment of sales tax
imposed on imported goods;".
Petroleum Resource Rent Tax Assessment Act 1987
Subsection 88 (7):
Omit the subsection, substitute:
"(7) In subsection (3), prescribed tax means any amount that the
Commissioner is required to notify under a section of another Act that
corresponds to this section.".
Sales Tax Assessment Act (No. 1) 1930
Subsection 32 (2D):
Omit the subsection, substitute:
"(2D) In subsection (2A), prescribed tax means any amount that the
Commissioner is required to notify under a section of another Act that
corresponds to this section.".
Social Security Act 1991
Section 1037:
Omit paragraph (b), substitute:
"(b) if the person receives the benefit of an exemption under:
(i) item 135 or 135A of the First Schedule to the Sales Tax (Exemptions
and Classifications) Act 1935; or
(ii) Item 96 or 97 in Schedule 1 to the Sales Tax (Exemptions and
Classifications) Act 1992;
(other than a benefit in respect of parts for a motor vehicle) - during
the period of 2 years starting on the day on which the person received
the benefit of the exemption.".
Special Broadcasting Service Act 1991
Section 68:
Omit "is not subject to sales tax", substitute "
sales tax is not payable by the SBS, or by any other person, on goods
that are for use by the SBS.".
Taxation Administration Act 1953
After paragraph 8J (2) (n):
Insert:
"(na) paragraph 108 (1) (c) of the Sales Tax Assessment Act 1992; or".
After paragraph 8ZE (3) (g):
Insert:
"(ga) section 96 or 97 of the Sales Tax Assessment Act 1992; or".
Section 14ZQ (definition of "delayed administration (beneficiary)
objection"):
After paragraph (e) insert:
"(ea) subsection 73 (4) of the Sales Tax Assessment Act 1992; or".
Section 14ZQ (definition of "delayed administration (trustee)
objection"):
After paragraph (e) insert:
"(ea) subsection 73 (5) of the Sales Tax Assessment Act 1992; or".
Section 14ZQ (definition of "registration-type sales tax decision"):
Omit the definition, substitute:
"registration-type sales tax decision means:
(a) a decision covered by subsection 38A (4) of the Sales Tax
Assessment Act (No. 1) 1930 (including that subsection as applied by
any other Sales Tax Assessment Act); or
(b)a decision covered by section 79 or 80 of the Sales Tax Assessment
Act 1992;".
Subsection 14ZT (2):
Omit "in this section", substitute "in subsection (1)".
After subsection 14ZT (2):
Add:
"(3) An objection decision under the Sales Tax Assessment Act 1992 that
relates to the remission of a penalty is an ineligible sales tax
remission decision, unless the amount of penalty that is payable after
the decision is made is more than the amount that applies under
subsection (4) and is also more than $20.
"(4) The amount that applies to an objection decision is worked out by
applying a rate of 20% per year to the base amount in column 2 during
the period in column 3:
Remission decision relates to penalty under:
Base amount
Period
section 96 in relation to a failure to provide a return orother
information concerning goods
the tax properly payable on those goods
starting on the last day
allowed for providing the
return orinformation, and
ending on the day on which
the return or information
is provided or the
assessment of penalty is
made (whichever happens
first)
section 97 in relation to making a false statement
the excess referred to in subsection 97 (2)
starting on the day when the
excess became due for payment
and ending on the day on
which the assessment of
penalty is made
section 98 in relation to obtaining a tax benefit under an avoidance
scheme
the tax benefit referred to in section 98
starting on the day when the
amount involved in the tax
benefit would have become due
and payable, and ending on
the day on which the
assessment of penalty is
made "
Taxation (Interest on Overpayments) Act 1983
Subsection 3 (1) (definition of "relevant tax"):
After paragraph (m) insert:
"(ma) tax within the meaning of section 68 of the Sales Tax Assessment
Act 1992;".
Telecommunications Act 1991
Subsection 394 (1):
Omit "is not subject to sales tax", substitute "
sales tax is not payable by AUSTEL, or by any other person, on goods
that are for use by AUSTEL".
Tobacco Charges Assessment Act 1955
Subsection 27 (3C):
Omit the subsection, substitute:
"(3C) In subsection (3), prescribed tax means any amount that the
Commissioner is required to notify under a section of another Act that
corresponds to this section.".
Training Guarantee (Administration) Act 1990
Subsection 78 (10):
Omit the subsection, substitute:
"(10) In this section:
notified tax amount means an amount that the Commissioner has notified
to the company or the respective asset holder under a section of
another Act that corresponds to this section;
training guarantee charge includes additional training guarantee
charge under section 75 or Part 9.".
University of Canberra Act 1989
Subsection 38 (2):
Omit "or sales tax".
After subsection 38 (2):
Insert:
"(2A) Subject to subsection (3), sales tax is not payable by the
University, or by any other person, on goods that are for use by the
University.".
Wool Tax (Administration) Act 1964
Subsection 47 (3C):
Omit the subsection, substitute:
"(3C) In subsection (3), prescribed tax means any amount that the
Commissioner is required to notify under a section of another Act that
corresponds to this section.".
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