Sales Tax Assessment Act 1992 (Cth)

Sales Tax Assessment Act 1992

Act No. 114 of 1992 as amended

[Note: This Act was repealed by Act No. 101 of 2006 on 14 September 2006

For transitional and application provisions see Act No. 101, 2006, Schedule 6 (items 5–11)]

This compilation was prepared on 3 July 2006

taking into account amendments up to Act No. 58 of 2006

The text of any of those amendments not in force

on that date is appended in the Notes section

The operation of amendments that have been incorporated may be affected by application provisions that are set out in the Notes section

Prepared by the Office of Legislative Drafting and Publishing,

Attorney‑General’s Department, Canberra

READER’S GUIDE

This Guide aims to give you a general overview of the sales tax law. It also gives you some information about the structure of this Act.

What is sales tax?

Sales tax is a tax on goods that are manufactured in Australia or imported into Australia. It does not apply to goods that have already been “applied to own use” in Australia.
The broad aim of the sales tax law is to tax the last wholesale sale of goods (usually the sale from the last wholesaler to the retailer). The system of quoting (Part 7) is designed to avoid tax becoming payable on earlier sales. The system of credits (Part 4) deals (among other things) with situations where sales tax has become payable more than once on the same goods.
Although the most common taxing point is a wholesale sale, the sales tax law also applies to other situations. For example, if the manufacturer sells the goods by retail, or uses or leases out the goods instead of selling them.

Which Acts make up the sales tax law?

The following Acts are the core of the sales tax law:
–
the Sales Tax Assessment Act 1992 (this Act), which defines the situations in which sales tax is payable and also has rules about ancillary matters such as registration, quoting, time for payment and so on
–
the Sales Tax (Exemptions and Classifications) Act 1992 (which contains a list of goods that are exempt, either generally or in particular situations; and also sets out the rates of sales tax that apply to different classes of goods)
–
the Sales Tax Amendment (Transitional) Act 1992 (which terminates the operation of the previous sales tax law, and deals with the transition from the previous sales tax law to the new sales tax law)
–
the following Acts, which formally impose sales tax (and are separate Acts for constitutional reasons):
Sales Tax Imposition (Customs) Act 1992
Sales Tax Imposition (Excise) Act 1992
Sales Tax Imposition (General) Act 1992
The sales tax law is also affected by other legislation that is not specific to sales tax, for example the Taxation Administration Act 1953. For further details, see the definition of sales tax law in section 5.

Summary of this Act

Part 1:
Deals with the commencement of this Act; how it applies to things outside Australia; how it applies to the Crown.
Part 2:
Contains definitions of terms that are used frequently throughout the Act.
Part 3:
Contains the rules for taxing dealings with goods.
Part 4:
Sets out the situations that give rise to credit entitlements.
Part 5:
Deals with the payment, collection and recovery of sales tax.
Part 6:
Deals with registration.
Part 7:
Deals with quoting.
Part 8:
Deals with avoidance schemes, non‑arm’s length transactions and apportionment of global amounts.
Part 9:
Imposes penalties for failure to comply with the sales tax law.
Part 10:
Deals with administrative matters such as assessments and the Commissioner’s powers to obtain information.
Part 11:
Deals with miscellaneous matters such as the special obligations that apply to trustees and liquidators, and the alteration of contracts affected by changes in sales tax rates.

How to use this Act

Definitions: Section 5 contains definitions of terms that have special meanings and are used frequently in this Act (eg manufacture and wholesale sale). A list of terms that are defined by section 5 appears after the Table of Provisions.
Explanatory material: The Appendixes contain examples and explanatory diagrams (for example, Appendix B has a “decision chart” for deciding whether a particular dealing is taxable). Explanatory notes and examples are included within brackets in the main text.
Tables: For ease of reference, some of the detailed rules in this Act are in tables in Schedule 1. The individual items (rows) in the tables have identification numbers that indicate the subject matter of the table:
AD = A ssessable D ealings (AD1a, AD2a etc. in Table 1)
CR = Credits (CR1, CR2 etc. in Table 3)
LE = Local Entry (LE1, LE2 etc. in Table 2).

Diagram 1:

Overview of main concepts

Summary of Contents

Table of Provisions

List of terms defined by section 5

Part 1: Preliminary

Part 2: General definitions

Part 3: Liability to tax

Division 1: General rules for taxability
Subdivision A: Taxing assessable dealings
Subdivision B: Assessable dealings
Division 2: Exemptions
Subdivision A: Exemptions based on exemption Items
Subdivision B: Exemptions based on quoting
Subdivision C: Small business exemption
Subdivision D: Exemptions based on export
Subdivision E: Miscellaneous exemptions
Division 3: Taxable value
Subdivision A: General rules for working out taxable value
Subdivision B: Additions to taxable value
Subdivision C: Substitute taxable value in special cases
Division 4: Exempt parts of taxable value

Part 4: Credits

Part 5: Collection and recovery

Division 1: Returns
Division 2: Due date for payment
Division 3: Recovery of tax
Division 4: Remission of tax

Part 6: Registration

Part 7: Quoting

Part 8: Avoidance schemes, non‑arm’s length transactions etc.

Division 1: Avoidance schemes
Division 2: Non‑arm’s length transactions
Division 3: Apportionment of global amounts

Part 9: Penalties for non‑compliance

Part 10: Administration of the sales tax law

Division 1: Assessments
Division 2: Information gathering
Division 3: Miscellaneous

Part 11: Miscellaneous

Division 1: Evidence in proceedings
Division 2: Special obligations etc. for particular taxpayers and other persons
Division 3: Miscellaneous offences
Division 4: Miscellaneous

Schedule 1: Tables

Appendix A: Examples

Appendix B: Decision charts

Contents

List of terms defined by section 5

accompanied baggage

AD1a

airport shop goods

always‑exempt goods

AOU

application to own use

application to own use in Australia

assessable dealing

assessable goods

assessment

Australia

Australian goods

Australian‑used goods

authorised officer

borne tax

Commissioner

company

computer program

container

CR1

credit

Customs Act

customs clearance area

customs dealing

customs duty

Customs Tariff

delivery of customer’s materials goods

Deputy Commissioner

duplicate

eligible Australian traveller

eligible foreign traveller

eligible long‑term lease

embodied

excise duty

exemption declaration

exemption Item

exemption [R] Item

Exemptions and Classifications Act

export

first taxing day

goods

import

imported goods

increase

indirect marketing sale

inwards duty free shop

late‑payment penalty

lease

lease AOU

liquidator

local entry

locally enter goods under quote

manufacture

manufacturer

monthly remitter

non‑lease AOU

obtain goods under quote

packing AOU

passed on

permanent media

person

prescribed rules for export sales

purchase goods under quote

quarterly remitter

quote

raw materials

reduce

registered person

registration number

relevant traveller

retail sale

sale

sales tax (or tax)

sales tax law

sales tax quarter

Second Commissioner

statutory period

Table 1, Table 2, Table 3

taxable dealing

taxable value

tax‑advantaged computer program

tax‑bearing dealing

tax borne

taxpayer

temporary media

trustee

wholesale sale

An Act relating to the imposition and collection of a tax on dealings with goods that have been manufactured in Australia or imported into Australia, and for related purposes

Part 1Preliminary 1Short title [see Note 1]

This Act may be cited as the Sales Tax Assessment Act 1992.

2Commencement [see Note 1]

This Act commences on the 28th day after the day on which it receives the Royal Assent.

3How the sales tax law applies to things outside Australia and things happening before commencement

(1)
The sales tax law extends to acts, omissions, matters and things outside Australia (except where a contrary intention appears).
(2)
The sales tax law applies to acts and omissions happening before or after the commencement of this Act (except where there is an express statement to the contrary).

4States and Territories are bound by the sales tax law

The sales tax law binds the Crown in right of each of the States, of the Australian Capital Territory and of the Northern Territory. However, it does not make the Crown liable to be prosecuted for an offence.

Part 2General definitions 5General definitions

In this Act, unless the contrary intention appears:
accompanied baggage, in relation to the export of goods, means goods that are exported on a flight or voyage on which the owner of the goods is a passenger.
Accredited has the meaning given by Division 2 of Part 7A.
AD1a means the assessable dealing of that name in Table 1, and AD1b, AD2a etc. have corresponding meanings.
Airport shop goods has the same meaning as in the Customs Act.
Always‑exempt goods means assessable goods that are covered by an exemption Item that has effect no matter how, or by whom, the goods are dealt with.
Always‑exempt person means a person whose use of goods of whatever kind is always covered by an exemption Item, regardless of the way in which the goods are used by the person. For the purposes of this definition, it is to be assumed that the following provisions of Schedule 1 to the Exemptions and Classifications Act had not been enacted:
(a)
subitem 64(2);
(b)
subitem 126(2A);
(c)
subitem 126A(2);
(d)
subitem 127(1A);
(e)
subitem 128(2);
(f)
subitem 130(2).
AOU means application to own use.
Application to own use, in relation to goods, includes any of the following:
(a)
consuming the goods;
(b)
giving the goods away, or transferring property in the goods under a contract that is not a contract of sale;
(c)
granting a lease of the goods, or granting any other right or permission to use the goods;
(d)
using the goods as materials in manufacture, construction, repair, renovation or other treatment or processing, whether or not it relates to or results in other goods;
(e)
doing anything with the goods that results in the goods becoming a container for other property;
(f)
if a person other than the owner has locally entered the goods—anything done by the person that would be an application to own use of the goods by the owner if it had been done by the owner;
but does not include:
(g)
selling the goods or consigning them for sale by consignment;
(h)
if the goods are imported goods—anything done with them after importation and before they are locally entered;
(i)
if a person processes or treats any exposed photographic or cinematograph film for another person (the customer) so as to produce a negative, transparency or film strip—anything done with the negative, transparency or film strip before it is delivered to the customer.
Application to own use in Australia or AOU in Australia, in relation to goods, means an application to own use that happens while the goods are in Australia .
Assessable dealing means any dealing covered by Table 1.
Assessable goods means Australian goods or imported goods, but does not include Australian‑used goods.
Assessment means an assessment under Division 1 of Part 10 or under section 93A or 99.
Australia does not include:
(a)
the Territory of Christmas Island ;
(b)
the Territory of Cocos (Keeling) Islands;
and has a meaning affected by section 6.
Australian goods means goods that have been manufactured in Australia, but does not include imported goods.
Australian‑used goods means:
(a)
goods that have been applied to a person’s own use in Australia (whether the goods are Australian goods or imported goods); or
(b)
imported goods that were a container at the time of importation;
but has a meaning affected by sections 9, 9A, 10 and 10A.
Authorisation has the meaning given by Division 3 of Part 7A.
authorised officer, when used in a particular provision of this Act, means a person authorised by the Commissioner to exercise powers or perform functions under that provision.
Borne tax has the meaning given by section 11.
Commissioner means the Commissioner of Taxation.
Company includes any body or association (whether or not it is incorporated), but does not include a partnership.
Computer program has the same meaning as in the Copyright Act 1968.
Container means:
(a)
packaging in which, or with which, any property (the contents) is packed or secured, in the ordinary course of a business, for the purpose of the marketing or delivery of the contents;
(b)
ancillary items that are packed or secured with the contents and are intended, and reasonably necessary, to allow or facilitate the use of the contents.
CR1 means the credit ground of that name in Table 3, and CR2, CR3 etc. have corresponding meanings.
Credit means a credit under Part 4.
Customs Act means the Customs Act 1901.
Customs clearance area means an area that is designated or set aside for the performance of functions under the Customs Act.
Customs dealing means AD4b, AD10 or AD14b.
customs duty means any duty of customs imposed by that name under a law of the Commonwealth.
Customs Tariff means the Customs Tariff Act 1995 as amended by any Act, and as proposed to be amended by Customs Tariff Proposals introduced into the House of Representatives.
Delivery of customer’s materials goods has the meaning given by section 22.
Deputy Commissioner means a Deputy Commissioner of Taxation.
Duplicate, in relation to a computer program, means:
(a)
to copy or reproduce the program (with or without related information) so as to embody the program in goods; or
(b)
to convert the computer program to another language so as to embody the program in goods.
Duplicate, in relation to visual images or sounds, means to copy or reproduce the images or sounds so as to embody them in goods.
Eligible Australian traveller means a person defined to be an eligible Australian traveller by regulations made for the purposes of this definition.
Eligible foreign traveller means a person defined to be an eligible foreign traveller by regulations made for the purposes of this definition.
Eligible long‑term lease means a lease of goods that meets all the following conditions:
(a)
the term of the lease is at least as long as the statutory period;
(b)
at or before the time of the grant of the lease, the lessor has been given evidence, in a form approved by the Commissioner, of the intention of the lessee or a sub‑lessee to use the goods, during the whole of the statutory period, so as to satisfy an exemption Item;
(c)
no part of any tax borne by the lessor on the goods before the grant has been passed on by the lessor to any person.
Eligible repair goods has the meaning given by section 15C.
eligible short‑term lease has the meaning given by section 15A.
embodied has the meaning given by section 13.
Excise duty means any duty of excise imposed by that name under a law of the Commonwealth.
Exemption declaration means a statement or declaration for the purposes of any provision of the sales tax law that refers to quoting an exemption declaration.
Exemption Item means an Item or subitem in Schedule 1 to the Exemptions and Classifications Act.
Exemption [R] Item means an exemption Item that is marked [R].
Exemptions and Classifications Act means the Sales Tax (Exemptions and Classifications) Act 1992.
Export, in relation to goods, means export the goods from Australia, but:
(a)
has a meaning affected by section 6;
(b)
in relation to an eligible Australian traveller, includes taking the goods out of Australia as accompanied baggage;
(c)
in relation to Australian‑used goods, includes taking or sending the goods out of Australia for alteration, repair, renovation or upgrading.
Export alteration goods has the meaning given by section 15D.
first taxing day means the first day of the 4th month after the month of the year in which this Act receives the Royal Assent.
General interest charge means the charge worked out under Division 1 of Part IIA of the Taxation Administration Act 1953.
Goods means any form of tangible personal property, but:
(a)
does not include property that is sold as second‑hand and is manufactured exclusively or principally from goods that:
(i)
were already Australian‑used goods before the manufacture began; and
(ii)
in their condition as parts of the property so manufactured, retain their character as
Australian‑used goods; and
(b)
has a meaning affected by section 12.
Goods for use as part of a car remuneration package has the meaning given by section 15E.
import means import into Australia, but has a meaning affected by section 6.
Imported goods means goods that have been imported (whether or not the goods were manufactured in Australia ).
Increase includes increase from nil.
increased duty alcoholic goods has the meaning given by section 23A.
Indirect marketing sale has the meaning given by section 20.
Inwards duty free shop has the same meaning as in section 96B of the Customs Act.
Late‑payment penalty means the general interest charge under section 68.
Lease, in relation to goods, means a lease by the owner of the goods and includes the letting or hiring of the goods under a hire‑purchase agreement.
Lease AOU means an application to own use that consists of granting a lease.
Liquidator means a person who is required by law to carry out the winding‑up of a company (whether or not the person has been appointed as a liquidator).
Local entry has the meaning given by section 23.
Locally enter goods under quote has the meaning given by section 15.
Manufacture includes:
(a)
production;
(b)
combining parts or ingredients so as to form an article or substance that is commercially distinct from the parts or ingredients;
(c)
applying a treatment to foodstuffs as a process in preparing them for human consumption;
(d)
processing or treating exposed photographic film or cinematograph film so as to produce a negative, transparency or film strip;
(e)
duplicating a computer program;
(f)
duplicating visual images or sounds, or both;
but does not include:
(g)
any action or process by which goods come into existence incidentally to the performance of work whose essential character is the performance of skilled services and not the bringing into existence of goods for the essential object of selling the goods or applying them to own use;
(h)
the duplication of a computer program by a person (the duplicator) if:
(i)
the duplication results in a tax‑advantaged computer program that is embodied in goods that are to be for retail sale by the duplicator; and
(ii)
the duplicator did not manufacture the goods in which the program was to be embodied, and tax had become payable (either by the duplicator or someone else) on those goods sometime before the duplication;
(i)
any prescribed combination of parts or ingredients.
Manufacturer, in relation to particular goods, means the person who (not as an employee) manufactured the goods, whether or not the person owned the materials out of which the goods were manufactured.
Monthly remitter has the meaning given by section 62.
Motor vehicle depreciation limit means the motor vehicle depreciation limit that applies under section 57AF of the Income Tax Assessment Act 1936 or the car depreciation limit that applies under Division 42 of the Income Tax Assessment Act 1997.
Non‑lease AOU means an application to own use that does not consist of the granting of a lease.
Obtain goods under quote has the meaning given by section 15.
Packing AOU means an AOU that consists of doing something with goods that results in the goods becoming a container for other property.
Part 7A goods has the meaning given by section 91C.
passed on, in relation to an amount of tax that has been borne by a person, does not include an amount that the person has passed on to another person, but has later refunded to that other person.
Person means any of the following:

(a)
a company;
(b)
a partnership;
(c)
a person in a particular capacity of trustee;
(d)
a body politic;
(e)
any other person.
Prescribed rules for export sales means the rules prescribed by the regulations setting out conditions that must be complied with in order for dealings with goods to be exempted, or otherwise relieved from sales tax, on the basis of the export, or intended export, of the goods.
Purchase goods under quote has the meaning given by section 15.
Quarterly remitter has the meaning given by section 62.
Quote means quote a registration number or exemption declaration.
Raw materials has the meaning given by section 7.
Reduce includes reduce to nil.
Registered person means a person who is registered under Part 6.
Registration number means the number allocated by the Commissioner in respect of a registration under this Act.
Relevant traveller has the same meaning as in section 96B of the Customs Act.
Retail sale means any sale that is not a wholesale sale.
Sale includes barter or exchange.
Sales tax or tax means tax that is payable under this Act and imposed as sales tax by another Act.
Sales tax law means:
(a)
this Act and the regulations under this Act;
(b)
the Exemptions and Classifications Act;
(c)
any Act that imposes any of the tax payable under this Act;
(d)
the Sales Tax Amendment (Transitional) Act 1992;
(e)
the Taxation Administration Act 1953, so far as it relates to the Acts covered by paragraphs (a) to (d);
(f)
any other Act, so far as it relates to any Act covered by paragraphs (a) to (e);
(g)
regulations under an Act other than this Act, so far as the regulations relate to any Act covered by paragraphs (b) to (f).
For the purposes of this definition, a reference to an Act includes a reference to part of an Act, and a reference to an Act covered by a paragraph of this definition is a reference to that Act so far as it is covered by that paragraph.
Sales tax quarter means a period of 3 months ending on 31 July, 31 October, 31 January or 30 April.
Second Commissioner means a Second Commissioner of Taxation.
Statutory period, in relation to goods, means the period that starts at the time when the goods are first applied to a person’s own use in Australia and ends at the earliest of the following times:
(a)
the end of 2 years after the time of that first application to own use;
(b)
the time when the goods are no longer reasonably capable of being used for the purpose for which goods of that kind are ordinarily used;
(c)
a time that the Commissioner considers to be appropriate in special circumstances.
Table 1, Table 2 or Table 3 means the table of that number in Schedule 1.
Taxable dealing means an assessable dealing that happens on or after the first taxing day and for which no exemption is available under Division 2 of Part 3.
Taxable value means the taxable value that applies under Division 3 of Part 3.
Tax‑advantaged computer program has the meaning given by section 14.
Tax‑bearing dealing, in relation to an amount of tax borne by a person, means the dealing through which, or because of which, the tax was borne.
Tax borne has the meaning given by section 11.
Tax file number has the meaning given by section 202A of the Income Tax Assessment Act 1936.
Taxpayer means:
(a)
a person who is, has been or may be liable to tax;
(b)
a person who is or has been the claimant for a credit.
tradex order has the meaning given by section 4 of the Tradex Scheme Act 1999.
tradex scheme goods means imported goods that:
(a)
are nominated goods (within the meaning of the Tradex Scheme Act 1999) in relation to a tradex order; and
(b)
were covered by exemption Item 185A at the time of their local entry.
However, the goods cease to be tradex scheme goods if:
(c)
any of the circumstances referred to in subsection 21(1) of that Act occur in respect of any of the goods; or
(d)
the goods are exported.
Trustee includes any of the following:
(a)
a person appointed or constituted as trustee by act of parties, by order or declaration of a court, or by operation of law;
(b)
an executor, administrator or other personal representative of a deceased person;
(c)
a guardian or committee;
(d)
a receiver, or a receiver and manager;
(e)
an official manager of a company or a liquidator of a company;
(ea)
an administrator, within the meaning of the Corporations Law, of a company;
(eb)
an administrator of a deed of company arrangement executed by a company under Part 5.3A of that Law; or
(f)
a person who has the administration or control of any property that is affected by any express or implied trust;
(g)
a person who is acting in any fiduciary capacity;
(h)
a person who has the possession, control or management of any property of another person who is under any legal or other disability.
Wholesale sale means a sale to a person who purchases for the purpose of resale, but does not include:
(a)
a sale of goods from stock in a retail store (or retail section of a store) to make up for a temporary shortage of stock of the purchaser, if the goods are of a kind that are usually manufactured by the purchaser or are usually purchased by the purchaser for resale;
(b)
a sale of school requisites or sporting equipment to a teacher or school authority, for resale to students;
(c)
a sale of sporting equipment to a club for resale to members of the club.

6Offshore installations: modified meaning of Australia, export and import

(1)
An installation (within the meaning of the Customs Act) that is deemed by section 5C of the Customs Act to be part of Australia is also taken to be part of Australia for the purposes of the sales tax law.
(2)
Goods (within the meaning of the Customs Act) that are deemed by section 49B of the Customs Act to be imported at a particular time are also taken to be imported at that time for the purposes of the sales tax law.
(3)
Goods (within the meaning of the Customs Act) that are deemed by section 126A or 126B of the Customs Act to be exported at a particular time are also taken to be exported at that time for the purposes of the sales tax law.

7Use of goods as raw materials in manufacturing goods, or in constructing or repairing property

(1)
Goods (the materials) are taken to be used as raw materials in manufacturing other goods if, and only if, the materials are dealt with in such a way in manufacturing the other goods that the materials, or some essential element of the materials, become an integral part of the other goods.
(2)
Goods are taken to be used as raw materials in constructing or repairing property if, and only if, the goods are dealt with in such a way in constructing or repairing the property that the goods, or some essential element of the goods, become an integral part of the property.

8Manufacture of certain goods treated as happening in the course of a business

(1)
In certain circumstances, the manufacture of goods (the current goods) is treated as having happened in the course of a business even though it did not.
(2)
This treatment applies if all the following conditions are met:
(a)
the current goods were manufactured on premises that had been sold, leased or otherwise made available to the manufacturer under an agreement entered into for the purpose, or for purposes that included the purpose, of bringing about the manufacture of the current goods;
(b)
when the current goods were manufactured, the premises were ordinarily used by any person in the course of carrying on a business in the ordinary course of which goods identical in all material respects with the current goods could reasonably be expected to be manufactured;
(c)
more than half of the labour used in the manufacture of the current goods was paid labour.
(3)
In this section:
paid labour does not include labour provided by the manufacturer.
Premises includes land or a building or part of a building.

9Goods sent overseas for alteration: affects meaning of Australian‑used goods

(1)
This section applies if:
(a)
Australian‑used goods have been exported for alteration; and
(b)
the goods are later imported, after having been altered outside Australia .
(2)
In applying the sales tax law at or after the time of that importation, the goods are not taken to be Australian‑used goods only because of an AOU of the goods that happened before they were taken or sent outside Australia for alteration.
(3)
In this section:
alteration includes repair, renovation or upgrading.

9AExport alteration goods: affects meaning of Australian‑used goods

(1)
This section applies to Australian‑used goods if:
(a)
the export of the goods gave rise to a CR23 credit in relation to the goods or goods that became an integral part of the goods; and
(b)
the goods are later imported.
(2)
In applying the sales tax law at or after the time of the importation, the goods are not taken to be Australian‑used goods only because of an AOU of the goods that happened before they were exported as mentioned in paragraph (1)(a).

9BGoods temporarily imported: affects meaning of Australian‑used goods

(1)
This section applies if:
(a)
Australian‑used goods that were the subject of a dealing covered by section 51A have been exported; and
(b)
the goods are later imported.
(2)
In applying the sales tax law at or after the time of the importation, the goods are not taken to be Australian‑used goods only because of an AOU of the goods that happened before they were exported as mentioned in paragraph (1)(a).

10Leased goods exported before being used: affects meaning of Australian‑used goods

(1)
This section applies to particular goods if:
(a)
the first AOU in Australia of the goods consists of granting a lease of the goods; and
(b)
the intended export or actual export of the goods after the grant had either of the following results:
(i)
the grant of the lease was exempted by section 32; or
(ii)
the lessor became entitled to a credit under CR19; and
(c)
the goods are later imported (after having been exported).
(2)
In applying the sales tax law at or after the time of that importation, the goods are not taken to be Australian‑used goods only because of the AOU referred to in paragraph (1)(a).

10ATradex scheme goods: affects meaning of Australian‑used goods

(1)
This section applies to goods if they were tradex scheme goods and are no longer tradex scheme goods.
(2)
In applying the sales tax law at or after the time such a circumstance occurs, or the goods are exported, the goods are not taken to be Australian‑used goods only because of an AOU of the goods that happened during the period:
(a)
starting when the goods became tradex scheme goods; and
(b)
ending when the goods ceased to be tradex scheme goods.

11Meaning of borne tax and tax borne

(1)
This section sets out the 3 situations in which a person is taken to have borne tax on goods.
(2)
A person is taken to have borne tax on goods if the person has become liable to tax on an assessable dealing with the goods. However, the tax for which the person has become liable is not counted to the extent to which it has been the basis of a credit entitlement.
(3)
A person is taken to have borne tax on goods if the person purchased the goods for a price that included tax. However, the amount of tax borne is to be reduced by any amount of the tax included in that price that has been refunded or credited to the person.
(4)
A person is taken to have borne tax on goods if the person was the customer for an AD4a delivery of the goods and did not quote for the delivery.

12Inserts in newspapers, magazines etc. are to be treated as separate goods

(1)
This section applies if:
(a)
a newspaper, magazine or other printed matter (the publication) would (apart from this section) be goods covered by exemption Item 100 or 101; and
(b)
any part (the insert) of the publication is inserted separately into the remainder of the publication after it has been made, or differs from most of the remainder of the publication in any one or more of the following respects:
(i)
it has a different sheet size;
(ii)
it is printed by a different process;
(iii)
it consists of different paper or other material.
(2)
The insert is taken to be separate goods unless:
(a)
the publication is a newspaper and the insert is a news, sport, entertainment, travel, leisure or similar section (other than an advertising section); or
(b)
the publication is a magazine or similar publication (other than a newspaper) and the insert is a detachable part that is attached by perforation or is glued, sewn or stapled to the remainder of the publication.

12AConstruction of pools in situ

(1)
This section applies to the construction of a pool shell if:
(a)
a person (the pool builder) who is in the business of constructing or erecting pools constructs the pool shell in situ in Australia under a contract with another person (the pool purchaser); and
(b)
the construction does not, apart from this section, constitute the manufacture of goods; and
(c)
the contract is entered into on or after the first taxing day.
(2)
This section also applies to the construction of a pool shell if:
(a)
a person (the owner‑builder) constructs the pool shell in situ in Australia in a case where paragraph (1)(a) does not apply; and
(b)
the construction does not, apart from this section, constitute the manufacture of goods; and
(c)
the construction begins on or after the first taxing day.
(3)
If this section applies to the construction of a pool shell:
(a)
the pool shell is taken to be goods that are Australian goods; and
(b)
the construction is taken to be the manufacture of the goods; and
(c)
the pool builder or owner‑builder, as the case requires, is taken to be the person who manufactured the goods, other than as an employee, and to have done so in the course of a business.
(4)
If this section applies because of subsection (1), the pool builder is taken to have sold the goods by retail, immediately after the manufacture, to the pool purchaser.
(5)
If this section applies because of subsection (2), the owner‑builder is taken to have applied the goods to own use immediately after the manufacture.
(6)
Section 29 does not apply to any assessable dealing in respect of the goods that results from this section applying.
(7)
The taxable value of any taxable dealing in respect of the goods that results from this section applying is the price (excluding sales tax) for which the person who is taken to have manufactured the goods could reasonably be expected to have purchased a fibreglass pool shell (being a shell that is manufactured goods apart from this section) of similar dimensions and shape to the goods by wholesale under an arm’s length dealing.
(8)
If for any reason it is not possible or practicable to work out that price, the taxable value of the dealing in respect of the goods is instead the price (excluding sales tax) that the person could reasonably be expected to have paid another person, who is in the business of constructing or erecting pools, for the manufacture of the goods if:
(a)
all the materials used in or in connection with the manufacture were supplied by that other person; and
(b)
the 2 people were dealing with each other at arm’s length in relation to the manufacture.
(9)
In this section:
construct, in relation to a pool shell, means construct or erect the pool shell, but does not include:
(a)
undertaking of excavation or other earthworks or clearing, levelling or landscaping of land; or
(b)
painting, tiling, treating or finishing the pool shell; or
(c)
constructing or erecting coping in connection with the pool shell; or
(d)
installing any drainage, heating, lighting, power supply, water supply or filtering or pumping equipment in or in connection with the pool shell.
Pool means a swimming pool, spa pool or hot tub.
Pool shell means the walls and floor, or other structure, that forms the shell or container for a pool.

13Meaning of embodying visual images, sounds or computer programs in goods

Visual images, sounds or a computer program are taken to be embodied in goods only if the goods have been treated in such a way in relation to the images, sounds or computer program that the images, sounds or computer program can be reproduced from the goods (either with or without the aid of some other device).

14Meaning of tax‑advantaged computer program

(1)
Any computer program that is not embodied in a microchip is a tax‑advantaged computer program.
(2)
A computer program that is embodied in a microchip in a cartridge is a tax‑advantaged computer program if both the following conditions are met:
(a)
the cartridge is marketed as being exclusively for use with:
(i)
a personal computer; or
(ii)
a home electronic device that is for use with a computer monitor or with a television screen; or
(iii)
either a personal computer or such a home electronic device;
(b)
the program is marketed as being exclusively for educational use, entertainment use or a combination of both.
(3)
In this section:
home electronic device does not include a device that consists of, or includes, one or more of the following:
(a)
a compact disc player;
(b)
a television;
(c)
a video camera;
(d)
a video cassette player;
(e)
a video cassette recorder;
(f)
an electronic device prescribed by the regulations for the purposes of this paragraph.

15Meaning of obtain goods under quote etc.

(1)
This section sets out the circumstances in which goods are taken to be obtained by a person under quote.
(2)
A person purchases goods under quote if the person quotes on the purchase of the goods, and either:
(a)
the sale is an assessable dealing by the seller that is exempted from tax only because of the quote; or
(b)
on the basis of the quote, the seller agrees to exclude tax from the price of the goods.
(3)
A person locally enters goods under quote if the person quotes on the local entry of the goods and the local entry is exempted from tax only because of the quote.
(4)
A person obtains goods under quote if:
(a)
the person purchases, or locally enters, the goods under quote as described in subsections (2) and (3); or
(b)
the person quotes on a customs dealing with the goods and the dealing is exempted from tax only because of the quote; or
(c)
the person is the customer for an AD4a delivery and:
(i)
the delivery is exempted from tax only because of the quote; or
(ii)
on the basis of the quote, the manufacturer agrees to exclude tax from a charge made by the manufacturer for the manufacture of the goods; or
(d)
the person has obtained a CR2 credit or a CR2A credit for tax borne on a dealing with the goods.

15AMeaning of eligible short‑term lease etc.

(1)
A lease of goods is an eligible short‑term lease if the goods are covered by an agreement under subsection (2).
(2)
The Commissioner and a person (the lessor) who grants leases of goods in the course of a business may agree on a percentage (other than nil) as the exempt percentage in relation to goods of a particular kind. The percentage agreed on must be the percentage of the statutory period during which it is agreed to be likely that the goods will be used by the lessor for lease (other than eligible long‑term lease) to persons who, or whose sub‑lessees, intend to use the goods during the whole of the term of the lease or sub‑lease so as to satisfy one or more exemption Items.
(3)
The Commissioner and the lessor may agree on a percentage (other than nil) as the exempt percentage in relation to goods (the associated goods) of a particular kind that are for use by the lessor exclusively:
(a)
as parts, accessories, fittings or attachments for goods that are covered by an agreement with the lessor under subsection (2); or
(b)
so as to become an integral part of goods that are covered by such an agreement.
The percentage agreed on must be the percentage of the statutory period during which it is agreed to be likely that the use of the associated goods as mentioned in paragraph (a) or (b) will satisfy one or more exemption Items.
(4)
The Commissioner and the lessor may, subject to subsection (5), agree on a percentage as the exempt percentage in relation to goods of a particular kind that are for use by the lessor exclusively for repairing or maintaining other goods that are:
(a)
covered by an agreement with the lessor under subsection (2); and
(b)
for use so as to satisfy one or more of exemption Items 1, 2, 18, 23, 28, 29, 30, 33, 34, 35, 36 and 38.

The percentage agreed on must be the percentage of the statutory period during which it is agreed to be likely that the other goods will satisfy the requirements of paragraphs (a) and (b).
(5)
The Commissioner and the lessor must not make an agreement under subsection (4) unless the percentage to be specified is greater than 50%.
(6)
An agreement under this section may include conditions that are to be complied with for the agreement to have effect.

15BPost‑trial sale or post‑trial lease

(1)
A sale by a person (the claimant) is a post‑trial sale and a lease by a person (also the claimant) is a post‑trial lease if:
(a)
the sale or lease occurs after one or more exempt trial‑leases or exempt trial‑loans in relation to the goods; and
(b)
in the case of a lease—the lease is for the remainder of the statutory period; and
(c)
the purchaser or lessee, at or before the time of the sale or lease, gives evidence to the claimant, in a form approved by the Commissioner, of the purchaser’s or lessee’s intended use of the goods during the remainder of the statutory period so as to satisfy an exemption Item; and
(d)
immediately before the first exempt trial‑lease or exempt trial‑loan the goods were assessable goods; and
(e)
in the period starting at the end of the exempt trial‑lease or exempt trial‑loan referred to in paragraph (d) and ending at the time of the sale or lease:
(i)
the goods were not sold by the claimant; and
(ii)
any AOU of the goods was an exempt trial‑lease or an exempt trial‑loan.
(2)
In this section:
exempt trial‑lease means a lease of goods where, before the end of the lease, the person to whom the goods are leased gives evidence to the lessor, in a form approved by the Commissioner, that the lessee used, or intended to use, the goods during the lease so as to satisfy an exemption Item.
Exempt trial‑loan means a loan of goods where, before the end of the loan, the person to whom the goods are lent gives evidence to the lender, in a form approved by the Commissioner, that the person used, or intended to use, the goods during the loan so as to satisfy an exemption Item.
(3)
A reference in subsection (1) or (2) to a loan includes a reference to a demonstration, and, in relation to a demonstration, a reference in that subsection to use of goods by a person includes use by another person demonstrating the goods to the person.

15CEligible repair goods

(1)
Goods are eligible repair goods if:
(a)
the goods are parts that are used by a person (the claimant) exclusively in the repair, renovation or reconditioning of Australian‑used goods owned by the claimant; and
(b)
as a result of that use, the goods become an integral part of the Australian‑used goods; and
(c)
after the goods become an integral part of the Australian‑used goods, property in the Australian‑used goods passes under a contract from the claimant to another person (the exemption user); and
(d)
the exemption user gives the claimant:
(i)
a declaration that the exemption user is an always‑exempt person; or
(ii)
a declaration under subsection (2).
(2)
The declaration referred to in subparagraph (1)(d)(ii) is a declaration that either:
(a)
the Australian‑used goods; or
(b)
if the claimant has used the Australian‑used goods as parts exclusively in the repair, renovation or reconditioning of other Australian‑used goods so as to become an integral part of those other goods—those other goods;
are for use by the exemption user so as to satisfy one or more of exemption Items 1, 2, 18, 23, 28, 29, 33, 35, 36 and 38.
(2A)
A declaration under subparagraph (1)(d)(i) or subsection (2) must be in writing in a form approved by the Commissioner and signed by the exemption user.
(3)
The time when the goods become eligible repair goods is the later of the time when property in the Australian‑used goods passes to the exemption user and the time when the exemption user gives the declaration to the claimant.

15DExport alteration goods

(1)
Goods are export alteration goods if:
(a)
the goods are parts, fittings or accessories that are used by a person (the claimant) exclusively in the alteration of other goods (the altered goods); and
(b)
as a result of that use, the goods become an integral part of the altered goods; and
(c)
after the goods become an integral part of the altered goods, either:
(i)
the altered goods are exported by another person and that person gives the claimant a declaration under subsection (2); or
(ii)
the altered goods are exported by the claimant; and
(d)
the goods were not used (other than in a manner covered by paragraphs (a) and (b)) in the period commencing at the end of the alteration and ending at the start of the export of the goods.
(2)
The declaration referred to in paragraph (1)(c) is a declaration that either:
(a)
the altered goods; or
(b)
if the claimant has used the altered goods as parts, fittings or accessories exclusively in the alteration of other goods—those other goods;
were exported by the person making the declaration and were not used (other than in a manner covered by paragraphs (1)(a) and (b)) in the period commencing at the end of the alteration and ending at the start of the export of the goods. The declaration must be in writing in a form approved by the Commissioner and must be signed by the person making the declaration.
(3)
The time when the goods become export alteration goods is the time when the claimant exports the goods, or is given the declaration, as the case requires.
(4)
In this section:
alteration includes repair, renovation or upgrading.

15EGoods for use as part of a car remuneration package

(1)
This section sets out the 2 circumstances in which goods are taken to be used, or for use, by a person as part of a car remuneration package.
Circumstance 1—cars
(2)
Goods are used, or are for use, by a person as part of a car remuneration package if:
(a)
the goods are a car; and
(b)
the person uses, or proposes to use, the car, to any extent, to provide car benefits to any or all of the following:
(i)
an employee of the person;
(ii)
an associate of an employee referred to in subparagraph (i);
(iii)
an employee of an associate of the person;
(iv)
an associate of an employee referred to in subparagraph (iii).
Circumstance 2—parts or accessories for cars
(3)
Goods are for use by a person as part of a car remuneration package if:
(a)
the goods are parts or accessories for a car; and
(b)
the car is used, or is for use, by the person as part of a car remuneration package; and
(c)
an assessable dealing with the car occurred, or will occur, after the commencement of this section.
Modifications of fringe benefits tax rules
(4)
For the purposes of this section, the following assumptions are to be made about the Fringe Benefits Tax Assessment Act 1986:
(a)
it is to be assumed that the application of a car to a private use, or the availability of a car for private use, does not give rise to a car benefit if the application or availability, as the case may be:
(i)
related exclusively to work‑related travel of the employee concerned; or
(ii)
was minor, infrequent and irregular;
(b)
it is to be assumed that motor cycles and similar vehicles were not excluded from the definition of car in subsection 136(1) of that Act;
(c)
it is to be assumed that paragraphs (d) and (e) of the definition of employer in subsection 136(1) of that Act had not been enacted.
Note 1: Paragraph (d) excludes the Commonwealth from the definition of employer.
Note 2: Paragraph (e) excludes an authority of the Commonwealth that cannot, by a law of the Commonwealth, be made liable to taxation by the Commonwealth, from the definition of employer.
Members of local governing bodies not excluded
(5)
For the purposes of this section, the meaning of an expression used in the Fringe Benefits Tax Assessment Act 1986 is to be determined as if paragraph (pa) of the definition of salary or wages in subsection 221A(1) of the Income Tax Assessment Act 1936 had not been enacted.
Note: Paragraph (pa) excludes remuneration or allowances paid to members of certain local governing bodies from the definition of salary or wages.
Definitions
(6)
In this section:
application to private use, in relation to a car, has the same meaning as in the Fringe Benefits Tax Assessment Act 1986.
Associate has the same meaning as in the Fringe Benefits Tax Assessment Act 1986.
Availability for private use, in relation to a car, has the same meaning as in the Fringe Benefits Tax Assessment Act 1986.
Car has the same meaning as in the Fringe Benefits Tax Assessment Act 1986.
Car benefit has the same meaning as in the Fringe Benefits Tax Assessment Act 1986.
Employee has the same meaning as in the Fringe Benefits Tax Assessment Act 1986.
Work‑related travel has the same meaning as in the Fringe Benefits Tax Assessment Act 1986.

Part 3Liability to taxDivision 1General rules for taxabilitySubdivision ATaxing assessable dealings16General rules for taxing assessable dealings

(1)
Table 1 sets out all the assessable dealings that can be subject to sales tax.
(2)
If the time of an assessable dealing (as specified in column 4 of the Table) is on or after the first taxing day, and no exemption applies under Division 2 of this Part, then:
(a)
the dealing is a taxable dealing;
(b)
the person specified in column 3 is the person liable to the tax;
(c)
the tax becomes payable at the time of the dealing, as specified in column 4;
(d)
the tax is due for payment at the time that applies under Division 2 of Part 5.
Note: Generally, no sales tax is payable on an assessable dealing if the time of the dealing (as specified in column 4 of Table 1) is after the commencement of the A New Tax System (End of Sales Tax) Act 1999.
(3)
To calculate the amount of the tax:
(a)
determine the taxable value of the dealing under Division 3 of this Part;
(b)
deduct any exempt part of the taxable value that applies under Division 4 of this Part;
(c)
multiply the result by the rate that applies under the Exemptions and Classifications Act.

17Sale time brought forward if purchaser uses the goods before title passes

(1)
This section applies to an assessable dealing that consists of a sale, if the purchaser uses the goods after the time when the contract is made but before the time when title is to pass to the purchaser under the contract.
(2)
The time when the purchaser first so uses the goods is taken to be the time of the sale for the purposes of the sales tax law.

Subdivision BAssessable dealings18Overview of this Subdivision

This Subdivision contains details of some of the assessable dealings in Table 1.

19Royalty‑inclusive sale (AD2c and AD12c) or AOU (AD3d and AD13d)

(1)
A retail sale, or an AOU, of goods (the current goods) by a taxpayer in the course of a business is a royalty‑inclusive sale or a royalty‑inclusive AOU respectively if the following conditions are met:
(a)
eligible royalty costs have been incurred at or before the time of the sale or AOU, or could reasonably be expected to be incurred after the time of the sale or AOU, by any or all of the following persons:
(i)
the taxpayer;
(ii)
any associate of the taxpayer;
(iii)
any person (other than the manufacturer) under an arrangement with the taxpayer or with an associate of the taxpayer;
(b)
the sale or AOU is not covered by another category of assessable dealing in Table 1.
(2)
In this section:
eligible royalty cost means a royalty, within the meaning of section 36, that is paid or payable in connection with the current goods, except where the amount was paid or payable by any person before 27 May 1992.

20Indirect marketing sale (AD2d and AD12d)

A sale of assessable goods is an indirect marketing sale if it is a retail sale made by a person (the marketer) who is not the manufacturer of the goods and the sale is made:
(a)
under an arrangement that provides for the sale of the goods to be made by a person who is acting for the marketer but is not an employee of the marketer; or
(b)
from premises that:
(i)
are used, mainly for making retail sales of goods, by a person or persons other than the marketer; and
(ii)
are held out to be premises of, or premises used by, the other person or persons.

21Untaxed‑goods sale (AD2e and AD12e) or AOU (AD3a and AD13a)

(1)
A retail sale of goods by a taxpayer is an untaxed‑goods sale unless:
(a)
the taxpayer obtained the goods under quote; or
(b)
the goods have previously passed through a taxing point; or
(c)
the sale is an indirect marketing sale.
(2)
A non‑lease AOU in the course of any business, or any lease AOU, by a taxpayer is an untaxed‑goods AOU unless:
(a)
the taxpayer obtained the goods under quote; or
(b)
the goods have previously passed through a taxing point.
(3)
For the purposes of this section, goods are taken to have passed through a taxing point only if:
(a)
the goods have been the subject of a taxable dealing; or
(b)
the goods have been the subject of an assessable dealing that was exempted because of section 24 or 29 or because the taxpayer concerned could not be taxed or was entitled to an exemption arising outside the sales tax law.
(4)
Part 7A goods that have been the subject of a taxable dealing are taken not to have passed through a taxing point if the Commissioner believes that:
(a)
tax has not been paid, and is unlikely to be paid, in respect of the dealing; and
(b)
the person who is liable to pay that tax does not intend to pay the tax; and
(c)
at the time of the dealing the taxpayer referred to in subsection (1) or (2) was aware, or could reasonably have been expected to be aware, that the tax had not been paid and was unlikely to be paid.

22Delivery of customer’s materials goods (AD4a)

(1)
This dealing involves assessable goods that are manufactured by a person, in the course of a business, for another person (the customer) wholly or partly out of materials that:
(a)
were supplied by the customer (or by someone else at the request of the customer); or
(b)
were purchased from the manufacturer by the customer (or by someone else at the request of the customer).
(2)
The dealing consists of the delivery of the goods either to the customer or to someone else at the direction of the customer or under an agreement to which the customer is a party.
(3)
In this section:
materials includes exposed photographic film or cinematograph film that is to be processed or treated so as to produce a negative, transparency or film strip.

23Local entry of imported goods (AD10)

(1)
Table 2 sets out the situations that amount to a local entry of imported goods for the purposes of the sales tax law. The rest of this section deals with situations involving the withdrawal of a customs entry, or multiple local entries of the same goods.
(2)
The withdrawal of the customs entry underlying a formal local entry (the earlier local entry) usually has the effect that the earlier local entry is taken never to have happened. However, if:
(a)
there is a later formal local entry after the withdrawal; and
(b)
the tax on that later entry would be less than the tax on the earlier local entry;
then the earlier local entry is taken never to have been extinguished and the later entry is taken never to have happened.
(3)
If a formal local entry happens after a deemed local entry, the formal local entry is taken never to have happened.
(4)
If a deemed local entry happens after a formal local entry, the formal local entry is taken never to have happened.
(5)
In this section:
customs entry means an entry for home consumption under the Customs Act.
Deemed local entry means a local entry that is not a formal local entry.
Formal local entry means a local entry covered by LE1 or LE2 in Table 2.

23AIncreased duty alcoholic goods (AD4c and AD14c)

(1)
Goods are increased duty alcoholic goods if:
(a)
they are goods mentioned in subsection 15A(1) (alcoholic beverages) of the Sales Tax (Exemptions and Classifications) Act 1992, other than wine within the meaning of the A New Tax System (Wine Equalisation Tax) Act 1999; and
(b)
the person holding the goods has not borne tax on the goods; and
(c)
either:
(i)
an amount of excise duty or customs duty (the old duty amount) in respect of the goods was paid before 1 July 2000; or
(ii)
the goods were delivered into home consumption before 1 July 2000 under a permission given under subsection 61C(1) of the Excise Act 1901 or granted under subsection 69(3) of the Customs Act 1901, and an amount of excise duty or customs duty (the old duty amount) was or is payable in respect of the goods; and
(d)
were excise duty or customs duty (whichever is applicable) instead to become payable on the goods immediately after 1 July 2000, the amount of that duty would be greater than the old duty amount.
(2)
Goods are also increased duty alcoholic goods if:
(a)
they are goods mentioned in subsection 15A(1) (alcoholic beverages) of the Sales Tax (Exemptions and Classifications) Act 1992, other than wine within the meaning of the A New Tax System (Wine Equalisation Tax) Act 1999; and
(b)
the person holding the goods has not borne tax on the goods; and
(c)
immediately before 1 July 2000, the goods were not:
(i)
excisable goods (within the meaning of the Excise Act 1901); or
(ii)
goods of a kind in respect of which customs duty was imposed by the Parliament, or goods the subject of a Customs Tariff or Customs Tariff proposed in the Parliament; and
(d)
at the start of 1 July 2000, the goods became goods of a kind referred to in subparagraph (c)(i) or (ii); and
(e)
no excise duty or customs duty became payable on the goods, immediately after 30 June 2000, by the person holding the goods.
(3)
To avoid doubt, goods that are subject to a “free” rate of duty, or which, under a Customs Tariff proposed in the Parliament, would be subject to a “free” rate of duty, are not goods of a kind referred to in subparagraph (2)(c)(ii).

Division 2ExemptionsSubdivision AExemptions based on exemption Items24Exemption if exemption Item is unconditionally satisfied

An assessable dealing is not taxable if:
(a)
the goods are covered by an exemption Item that is in force at the time of the dealing; and
(b)
all the requirements of that Item have been met at or before the time of the dealing.

25Exemption for non‑lease AOU if applier intends to satisfy exemption Item

A non‑lease AOU is not taxable if the applier, at the time of the AOU, intends to deal with the goods so as to satisfy an exemption Item that is in force at the time of the AOU.

26Exemption for lease AOU if lease is an eligible long‑term lease or an eligible short‑term lease

A lease AOU is not taxable if:
(a)
the lease is an eligible long‑term lease; or
(b)
the lease is an eligible short‑term lease and the exempt percentage specified in the agreement under subsection 15A(2) is 100%.

Subdivision BExemptions based on quoting27Exemption if purchaser/customer quotes

(1)
A sale is not taxable if the purchaser quotes for the sale at or before the time of the sale.
(2)
An AD4a delivery is not taxable if the customer quotes for the delivery at or before the time of the delivery.
(3)
Subsections (1) and (2) do not apply if the quote is not effective because of section 91S.

28Exemption for customs dealing if taxpayer quotes

(1)
A customs dealing is not taxable if the taxpayer quotes for the dealing at or before the time of the dealing.
(2)
Subsection (1) does not apply if the quote is not effective because of section 91S.

Subdivision CSmall business exemption29Exemption for taxpayer with annual sales tax liability of $10,000 or less

(1)
This section exempts an assessable dealing (the current dealing) by a taxpayer who has a small annual sales tax liability.
(2)
The basic rule is that the current dealing is not taxable if the total tax liability for the current dealing and all countable dealings in the 12 months before the current dealing is $10,000 or less.
(3)
In addition, at the time of the current dealing the taxpayer must have an expectation (based on reasonable grounds) that the total tax liability for the current dealing and all countable dealings in the 12 months after the current dealing will be $10,000 or less.
[Note: Credits are not deducted in making calculations under subsections (2) and (3). Although section 53 allows credits to be deducted from the tax payable on a return, they do not affect the amount of the liability.]

(4)
The exemption is not available in any of the following cases:
(a)
the taxpayer obtained under quote the goods (the current goods) that are the subject of the current dealing;
(b)
the taxpayer has obtained a tax concession for any other goods that are connected with the current goods in the way described in subsection (5);
(c)
the current dealing is a customs dealing or is an AD3a or AD13a;
(d)
the current goods were manufactured by the taxpayer in circumstances covered by section 8; or
(e)
the current goods are Part 7A goods.
(5)
The taxpayer has obtained a tax concession for other goods (the input goods) that are connected with the current goods if both the following conditions are met:
(a)
the input goods are linked with the current goods in any of the following ways:
(i)
the input goods, or some essential element of the input goods, has become an integral part of the current goods;
[For example, the input goods were used as raw materials in manufacturing the current goods]
(ii)
the input goods were first applied to the taxpayer’s own use less than 2 years before the time of the current dealing and have been used by the taxpayer, in connection with the current goods, in carrying out an activity covered by an exemption [R] Item (whether or not the taxpayer was registered at the time of using the input goods or at any other relevant time);
[For example, the input goods were machinery used in manufacturing the current goods]
(iii)
something that formed part of the input goods at the time of an assessable dealing with the input goods has become an integral part of the current goods;
[For example, some part of defective input goods that were returned by a purchaser has been re‑used in manufacturing the current goods]
(b)
either of the following applies:
(i)
the taxpayer has not borne tax on the input goods before the time of the current dealing, but would have borne tax except for the operation of an exemption [R] Item; or
(ii)
the taxpayer has borne tax on the input goods before the time of the current dealing, but has become entitled to a credit for any of that tax.
(6)
The tax on the current dealing, and on any countable dealing that was exempted by this section, is to be calculated on the assumption that the dealing is or was a taxable dealing.
(7)
In this section:
countable dealing means any assessable dealing except:
(a)
a customs dealing;
(b)
a dealing that would have been exempted from tax because of an exemption [R] Item, if the taxpayer had been registered at the time of the dealing;
(c)
a dealing with Part 7A goods.
Total tax liability does not include tax to the extent that it is payable as a result of the operation of section 15A of the Sales Tax (Exemptions and Classifications) Act 1992.
[Appendix B has a chart for use in deciding whether the small business exemption is available for a particular dealing.]

Subdivision DExemptions based on export30Sale or AD4a of goods intended for export

(1)
A sale is not taxable if:
(a)
the sale is made in accordance with the prescribed rules for export sales to a purchaser who is an eligible foreign traveller; or
(b)
the purchaser has given evidence to the seller of the purchaser’s intention to export the goods (otherwise than as accompanied baggage) while they are still assessable goods; or
(c)
the contract of sale requires the seller to export the goods while they are still assessable goods.
(2)
An AD4a delivery is not taxable if:
(a)
the delivery is made in accordance with the prescribed rules for export sales to a customer who is an eligible foreign traveller; or
(b)
the customer has given evidence to the manufacturer of the customer’s intention to export the goods (otherwise than as accompanied baggage) while they are still assessable goods.
(3)
The evidence referred to in paragraph (1)(b) or (2)(b) must be given at or before the time of sale and in a form approved by the Commissioner.

31Packing AOU if container and contents intended for export

A packing AOU is not taxable if, at the time of the AOU:
(a)
the applier has the intention of exporting the container with the property that, immediately after the AOU, will be its contents; or
(b)
if the packing AOU is on behalf of a person other than the applier—the applier expects that the other person will export the container with those contents.

32Lease AOU of goods intended for export

A lease AOU is not taxable if:
(a)
the lessee gives evidence to the lessor of the lessee’s intention to export the goods before using them; or
(b)
the lease agreement requires the lessor to export the goods before they are used.
The evidence referred to in paragraph (a) must be given at or before the time the lease is granted, and in a form approved by the Commissioner.

Subdivision EMiscellaneous exemptions33Exemption for local entry if goods have been taxed while in bond

A local entry is not taxable if the taxpayer or anyone else became liable to tax on a previous assessable dealing with the goods while they were in bond or under the control of the Customs.

Division 3Taxable valueSubdivision AGeneral rules for working out taxable value34How to work out the taxable value of a taxable dealing

(1)
The general rules for calculating the taxable value are set out in Table 1.
(2)
In some cases, amounts must be added to the amount set out in Table 1. These additions are set out in Subdivision B of this Division.
(3)
In some cases, a special taxable value applies instead of the amount that would normally apply under Table 1 and Subdivision B of this Division. These substitute taxable values are set out in Subdivision C of this Division.
(4)
In working out the taxable value of goods covered by section 15A of the Sales Tax (Exemptions and Classifications) Act 1992, any rebate, refund or other payment or credit made by a State or Territory in respect of the goods is to be disregarded.

Subdivision BAdditions to taxable value35Taxable dealing with goods that are the contents of a container

(1)
This section deals with situations in which a container is associated with goods (the contents) that are the subject of a taxable dealing. The aim of this section is to ensure that the taxable value will include a component for the container, even though the parties may have allocated a separate amount to the container.
(2)
If:
(a)
the taxable value of the dealing is calculated by reference to the price (excluding tax) for which the contents were sold; and
(b)
the parties have allocated a separate amount to the container;
then the taxable value is increased by so much of the value of the container as is recouped by the seller in connection with the sale of the contents.
(3)
If the taxable value of the dealing is not calculated as mentioned in subsection (2), then the taxable value is increased by so much of the value of the container as could reasonably be expected to have been recouped by the taxpayer in connection with a hypothetical sale of the contents at the time of the actual taxable dealing with the contents.
(4)
This section does not apply if the container is a shipping container covered by exemption Item 60.

36Assessable dealing with goods that involve the payment of an associated royalty

(1)
If a royalty is paid or payable, or likely to be paid or payable, in connection with any of the following events in respect of particular goods:
(a)
the manufacture of the goods;
(b)
the importation or local entry of the goods;
(c)
a sale of the goods;
(d)
the granting of a lease of the goods;
(e)
an AD4a delivery of the goods;
then the taxable value of any taxable dealing with those goods that happens at or after that event includes the amount or value of the royalty.
(2)
In this section:
royalty means any amount to the extent to which it is paid or payable (whether or not periodically) as consideration for any of the following things (or for the right to do them):
(a)
doing anything that would be an infringement of copyright if it were done without the licence of the copyright owner, but not including any of the following:
(i)
performing a work;
(ii)
broadcasting a work, sound recording or cinematograph film;
(iii)
causing a cinematograph film, a work, or a television program that includes a work, to be transmitted to the subscribers to a diffusion service;
(iv)
causing a sound recording to be heard in public;
(v)
causing a cinematograph film to be seen in public;
(vi)
exhibiting an article in public;
(b)
making, using, exercising or vending an invention (each of those terms having the meaning it has in the Patents Act 1990);
(c)
using a design that is of a kind capable of being registered under the Designs Act 1906 (whether or not it is registered under that Act or under any other law);
(d)
using a trade mark that is of a kind capable of being registered under the Trade Marks Act 1955 (whether or not it is registered under that Act or under any other law), but not including a mark that relates to a service;
(e)
using confidential information;
(f)
using machinery, implements, apparatus or other equipment;
(g)
supplying scientific, technical, industrial, commercial or other knowledge or information;
(h)
supplying assistance that is ancillary to, and is supplied as a means of enabling the application or enjoyment of, any matter covered by paragraphs (a) to (g);
(i)
a total or partial forbearance in respect of any matter covered by paragraphs (a) to (h).
Terms used in paragraph (a) of this definition have the same meaning as in the Copyright Act 1968.

37Assessable dealing with goods in bond

If a taxable dealing happens while the goods are in bond or otherwise subject to the control of the Customs, the taxable value is increased by the amount of customs duty or excise duty to which the goods would have been subject if they had been entered for home consumption under the Customs Act or the law relating to excise (as the case requires) at the time of the taxable dealing.

38Amounts not to be added if they are already included in the taxable value

This Subdivision does not add any amount to the taxable value so far as it would already be included in the taxable value.

Subdivision CSubstitute taxable value in special cases39Assessable dealing with prefabricated building or building section

(1)
This section sets out the taxable value of a taxable dealing with a prefabricated building or prefabricated building section. The taxable value is the amount that would have been the total taxable value of all the taxable goods incorporated in the building or building section if the dealing had involved only those taxable goods.
(2)
If the building or building section incorporates ineligible duct work (or fittings, accessories or attachments for ineligible duct work), then that duct work, and those fittings, accessories or attachments, are to be treated for the purposes of subsection (1) as being separate goods (and not as consisting of other goods that are component parts of the duct work, fittings, accessories or attachments).
(3)
In this section:
ineligible duct work means prefabricated duct work, or prefabricated channelling, that is of a kind ordinarily used in forced‑draught ventilating or air‑conditioning systems.
Prefabricated building section does not include ineligible duct work.
Taxable goods means any assessable goods except always‑exempt goods.

40Sale of newspaper, magazine etc. inserts

If the taxable dealing is a sale of inserts that are treated under section 12 as being separate from a newspaper, magazine or other printed matter, the taxable value is the amount that would have been the taxable value if the sale had instead been an AOU.

41AD2a sale of photographs exposed in the camera by the seller

(1)
This section applies to an AD2a sale of photographs that were manufactured to the order of a particular customer if all the following were done by the seller:
(a)
exposing the negative in the camera;
(b)
printing from the negative;
(c)
finishing the photographs in the condition in which they are supplied to the customer.
(2)
The taxable value is 40% of the amount (excluding tax) payable by the customer to the seller.

42Taxable dealing with goods imported after being exported for alteration

(1)
Subject to section 42AA, this section applies to any taxable dealing with goods that have been imported after having been exported for alteration as described in section 9.
(2)
If customs duty has or will become payable on the importation, and that duty is calculated solely by reference to the customs value of the alterations, the taxable value is:

(3)
If customs duty has or will become payable on the importation, but subsection (2) does not apply, the taxable value is:

(4)
If customs duty has not, and will not, become payable on the importation, the taxable value is the amount that would have been the taxable value under subsection (2) if customs duty had become payable on the importation and had been calculated solely by reference to the value of the alterations.
(5)
In this section:
notional customs value of the alterations means the amount that would have been the customs value of the alterations for the purposes of calculating duty if the duty had been calculated solely by reference to the value of the alterations.

42AAExport alteration goods that are re‑imported

(1)
This section applies to any taxable dealing with goods to which section 9A applies.
(2)
If the taxable dealing is covered by section 42, the taxable value is the amount calculated under that section plus the amount that would have been the taxable value if the dealing had only involved the export alteration goods.
(3)
If the taxable dealing is not covered by section 42, the taxable value is the amount that would have been the taxable value if the dealing had only involved the export alteration goods.

42ALuxury motor vehicles

The taxable value of a taxable dealing with goods covered by Item 1 of Schedule 6 to the Exemptions and Classifications Act, other than goods to which section 49 of this Act applies, is reduced by:

43Agreement between taxpayer and Commissioner regarding calculation of taxable value

(1)
The Commissioner may enter into an agreement with a taxpayer about calculating the taxable values of particular taxable dealings.
(2)
So far as the agreement is inconsistent with this Act, the agreement prevails.

Division 4Exempt parts of taxable value44Overview of this Division

This Division sets out the exempt parts of the taxable value. Exempt parts are deducted from the taxable value before applying the appropriate rate of tax.

45Goods incorporating tax‑advantaged computer programs

(1)
This section applies if a tax‑advantaged computer program is embodied in (or in part of) the goods that are the subject of the taxable dealing.
(2)
The exempt part is so much of the taxable value as is attributable to the computer program.

46Goods incorporating videotex equipment

(1)
This section applies if:
(a)
the goods incorporate videotex equipment; and
(b)
an exemption based on exemption Item 95 would have been available if the dealing had involved only the videotex equipment.
(2)
The exempt part is the amount that would have been the taxable value if the dealing had involved only the videotex equipment (assuming the dealing to be taxable).
(3)
In this section, videotex equipment means systems or devices referred to in exemption Item 95.

47Goods incorporating solar panels etc.

(1)
This section applies if:
(a)
the goods incorporate a solar panel; and
(b)
an exemption based on exemption Item 171 would have been available if the dealing had involved only the solar panel.
(2)
The exempt part is the amount that would have been the taxable value if the dealing had involved only the solar panel (assuming the dealing to be taxable).
(3)
In this section, solar panel means goods covered by subitem (1) of exemption Item 171.

48Goods incorporating a milk tank

(1)
This section applies if:
(a)
the goods incorporate a tank; and
(b)
an exemption based on exemption Item 5 would have been available if the dealing had involved only the tank.
(2)
The exempt part is the amount that would have been the taxable value if the dealing had involved only the tank (assuming the dealing to be taxable).

49Luxury motor vehicle for disabled person or exempt child care body

(1)
This section applies if an exemption based on exemption Item 96, 97 or 144A would have been available except for subitem (2) of the Item concerned.
(2)
The exempt part is 67.1% of the motor vehicle depreciation limit for the financial year in which the taxable dealing happens.

49AMotor vehicles for transporting disabled persons

(1)
This section applies to motor vehicles:
(a)
designed or adapted for driving by a person who is suffering from a physical impairment; or
(b)
designed or adapted for transporting a person who is suffering from a physical impairment.
(2)
The exempt part is so much of the taxable value as represents the additional cost of manufacturing the motor vehicle resulting solely from the vehicle being designed or adapted for the purpose of:
(a)
it being driven by a person who is suffering from a physical impairment; or
(b)
it being used for the transportation of a person who is suffering from a physical impairment.
(3)
For the purposes of Schedule 6 to the Exemptions and Classifications Act, the taxable value of a motor vehicle to which this section applies is taken to be reduced by the amount of the exempt part.

50Customs dealing with goods that are partly exempt from customs duty

In the case of a customs dealing, if a proportion of the value of the goods is not liable to customs duty because of by‑laws made for the purposes of item 15 in Part I of Schedule 4 to the Customs Tariff, then an equivalent proportion of the taxable value is an exempt part.

50AAgreements relating to eligible short‑term leases

(1)
If:
(a)
the dealing is the granting of an eligible short‑term lease of the goods; and
(b)
the exempt percentage specified in the agreement under subsection 15A(2) is less than 100%;
then the exempt part is the taxable value multiplied by the exempt percentage.
(2)
If:
(a)
the goods that are the subject of the taxable dealing are covered by an agreement under subsection 15A(3) or (4), and are for use exclusively as mentioned in that subsection; and
(b)
the exempt percentage specified in the agreement is less than 100%;
then the exempt part is the taxable value multiplied by the exempt percentage.

Division 5Tax not payable on certain dealings51AGoods brought into Australia on a temporary basis

(1)
Tax is not payable on a dealing that is a local entry of goods if:
(a)
subsection 162(1) of the Customs Act 1901 applies to the goods; and
(b)
a Collector has been given a security or an undertaking, to the satisfaction of the Collector, for the payment of an amount equal to the sales tax that would otherwise have been payable for the dealing; and
(c)
the Collector has granted permission under that subsection to take delivery of the goods; and
(d)
the applicable provisions of regulations made under section 162 of that Act are complied with.
(2)
A security or an undertaking given under paragraph (1)(b) in respect of a dealing with goods may be enforced according to its tenor if:
(a)
the goods have been dealt with in a manner that is not in compliance with subsection (1); or
(b)
the goods are exported, otherwise than in accordance with subregulation 124(3) of the Customs Regulations; or
(c)
the goods are not exported within the time provided under subsection 162(3) of the Customs Act 1901.
A security must be returned to the person who gave it, and an undertaking may not be enforced, if the goods are exported and none of the above paragraphs apply.
(3)
Tax is not payable on a dealing that is a local entry of goods if:
(a)
subsection 162A(1) of the Customs Act 1901 applies to the goods; and
(b)
the Chief Executive Officer of Customs has accepted a security or an undertaking for the payment of an amount equal to the sales tax that would otherwise have been payable for the dealing; and
(c)
a Collector has granted permission under subsection 162A(2) of that Act to take delivery of the goods.
(4)
A security or an undertaking given under paragraph (3)(b) in respect of a dealing with goods may be enforced according to its tenor if:

6 Aug 1997	—
Taxation Laws Amendment Act (No. 1) 1998	16, 1998	16 Apr 1998	Schedule 2: Royal Assent (k)	Sch. 2 (items 25, 26) [see Table A]
Financial Sector Reform (Consequential Amendments) Act 1998	48, 1998	29 June 1998	Schedule 1 (item 161): 1 July 1998 (see Gazette 1998, No. S316) (l)	—
Taxation Laws Amendment Act (No. 3) 1999	11, 1999	31 Mar 1999	Schedule 1 (items 297–308): (m)	¾
Sales Tax Legislation Amendment Act (No. 1) 1999	33, 1999	14 May 1999	14 May 1999	S. 2(1) (am. by 58, 2006, Sch. 7 [item 125]) S. 2(2) (rep. by 58, 2006, Sch. 7 [item 126]) Sch. 2 (item 12(1)) (rep. by 58, 2006, Sch. 7 [item 128]) Sch. 2 (item 12(2), (3)) and Sch. 3 (item 4) [see Table A]
as amended by
Tax Laws Amendment (2006 Measures No. 2) Act 2006	58, 2006	22 June 2006	Schedule 7 (items 125–128): Royal Assent	—
Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 1999	44, 1999	17 June 1999	Schedule 7 (items 142–144): 1 July 1999 (se e Gazette 1999, No. S283) (o)	—
A New Tax System (Goods and Services Tax Transition) Act 1999	57, 1999	8 July 1999	Schedule 1 (items 1, 2): 9 July 1999 (p)	—
Taxation Laws Amendment (CPI Indexation) Act 1999	102, 1999	16 July 1999	Schedule 3: Royal Assent (q)	Sch. 3 (item 3) [see Table A]
A New Tax System (Indirect Tax and Consequential Amendments) Act 1999	176, 1999	22 Dec 1999	Schedule 7 (items 1–6): 24 June 2000 (r)	—
A New Tax System (Pay As You Go) Act 1999	178, 1999	22 Dec 1999	Schedule 1 (items 6, 8, 70–78): 1 July 2000 Remainder: Royal Assent	Sch. 2 (items 35, 36, 92, 93) [see Table A] S. 2(1A) (ad. by 179, 1999, Sch. 10 (item 19))
as amended by
A New Tax System (Tax Administration) Act 1999	179, 1999	22 Dec 1999	Schedule 10 (item 19): 22 Dec 1999 (s)	—
A New Tax System (Tax Administration) Act 1999	179, 1999	22 Dec 1999	Schedule 2 (items 59–69, 130–136): (t)	Sch. 2 (items 130–136) [see Table A]
Taxation Laws Amendment Act (No. 5) 2000	43, 2000	3 May 2000	3 May 2000	Sch. 1 (item 2) [see Table A]
Indirect Tax Legislation Amendment Act 2000	92, 2000	30 June 2000	Schedule 10 (items 1–5): Royal Assent (u) Schedule 10 (item 1): (u)	—

(a) The Sales Tax Assessment Act 1992 was amended by Part 9 (sections 131 and 132) only of the Taxation Laws Amendment Act (No. 5) 1992, subsection 2(5) of which provides as follows:
(5)
Part 9 is taken to have commenced immediately after the commencement of the Sales Tax Assessment Act 1992.
The Sales Tax Assessment Act 1992 came into operation on 28 October 1992.
(b) The Sales Tax Assessment Act 1992 was amended by Part 6 (sections 68–71) only of the Taxation Laws Amendment Act (No. 2) 1993, subsection 2(1) of which provides as follows:
(1)
Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(c) The Sales Tax Assessment Act 1992 was amended by Part 8 (sections 134–139) only of the Taxation Laws Amendment Act (No. 3) 1993, subsection 2(1) of which provides as follows:
(1)
Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(d) The Sales Tax Assessment Act 1992 was amended by sections 121–123, 129–135, 138, 139, 142–144, 147, 148 and 155–158 only of the Taxation Laws Amendment Act (No. 3) 1994, subsections 2(1), (4) and (5) of which provide as follows:
(1)
Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(4)
Division 1 of Part 4 (other than section 123) is taken to have commenced on 1 July 1994.
(5)
Division 3 of Part 4, section 162 and paragraph 163(a) are taken to have commenced on 30 June 1994.
(e) The Taxation Laws Amendment Act (No. 3) 1994 was amended by Schedule 10 (item 8) only of the Taxation Laws Amendment Act (No. 2) 1995, subsection 2(9) of which provides as follows:
(9)
Item 8 of Schedule 10 is taken to have commenced immediately after the commencement of section 130 of the Taxation Laws Amendment Act (No. 3) 1994.
Section 130 commenced on 28 November 1994.
(f) The Taxation Laws Amendment Act (No. 3) 1994 was amended by Schedule 3 (item 120) only of the Statute Law Revision Act 1996, subsection 2(3) of which provides as follows:
(3)
Each item in Schedule 3 is taken to have commenced when the Act containing the provision amended by the item received the Royal Assent.
(g) The Sales Tax Assessment Act 1992 was amended by Schedule 9 (items 8–11) only of the Taxation Laws Amendment Act (No. 2) 1995, subsection 2(1) of which provides as follows:
(1)
Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(h) Section 2 of the Customs Tariff (Miscellaneous Amendments) Act 1996 provides as follows:
2.
This Act commences on 1 July 1996 immediately after the commencement of the Customs Tariff Act 1995.
(i) Section 2 of the Sales Tax Laws Amendment Act (No. 1) 1996 provides as follows:
2.
This Act is taken to have commenced at 3.15 pm, by standard time in the Australian Capital Territory, on 11 June 1996.
(j) The Sales Tax Assessment Act 1992 was amended by Schedule 6 (item 138) only of the Tax Law Improvement Act 1997, subsections 2(2) and (3) of which provide as follows:
(2)
Schedule 1 commences on 1 July 1997 immediately after the commencement of the Income Tax Assessment Act 1997.
(3)
Each of the other Schedules (except Schedule 12) commences immediately after the commencement of the immediately preceding Schedule.
(k) The Sales Tax Assessment Act 1992 was amended by Schedule 2 only of the Taxation Laws Amendment Act (No.1) 1998, subsection 2(1) of which provides as follows:
(1)
Subject to subsection (2), this Act commences on the day on which it receives the Royal Assent.
(l) The Sales Tax Assessment Act 1992 was amended by Schedule 1 (item 161) only of the Financial Sector Reform (Consequential Amendments) Act 1998, subsection 2(2) of which provides as follows:
(2)
Subject to subsections (3) to (14), Schedules 1, 2 and 3 commence on the commencement of the Australian Prudential Regulation Authority Act 1998.
(m) The Sales Tax Assessment Act 1992 was amended by Schedule 1 (items 297–308) only of the Taxation Laws Amendment Act (No. 3) 1999, subsections 2(3) and (4) of which provide as follows:
(3)
Subject to subsections (4) and (5), Schedule 1 commences on 1 July 1999.
(4)
An item of Schedule 1 that is specified in the third column of the following table commences immediately after the commencement of the matching item in the second column:

Commencement of items of Schedule 1
Item	First commencing item	Second commencing item
9	304	305

(n) The Sales Tax Assessment Act 1992 was amended by the Sales Tax Legislation Amendment Act (No. 1) 1999, section 2 of which provides as follows:
2(1)
This Act commences on the day on which it receives the Royal Assent.
(2)
Items 1 to 6, 9 and 10 of Schedule 2 commence on a day to be fixed by Proclamation. [see Note 2]
(o) The Sales Tax Assessment Act 1992 was amended by Schedule 7 (items 142–144) only of the Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 1999, subsections 3(2)(e) and (16) of which provide as follows:
(2)
The following provisions commence on the transfer date:
(e)
subject to subsections (12), (14) and (15), Schedule 7, other than items 43, 44, 118, 205 and 207 (the commencement of those items is covered by subsections (10), (11) and (13)).
(16)
The Governor‑General may, by Proclamation published in the Gazette, specify the date that is to be the transfer date for the purposes of this Act.
(p) The Sales Tax Assessment Act 1992 was amended by Schedule 1 (items 1 and 2) only of the A New Tax System (Goods and Services Tax Transition) Act 1999, subsections 2(1) and (2) of which provide as follows:
(1)
This Act commences, or is taken to have commenced:
(a)
after all the Acts listed in subsection (2) have received the Royal Assent; and
(b)
on the day after the last day on which any of those Acts received the Royal Assent.
(2)
These are the Acts:
(a)
the A New Tax System (Goods and Services Tax) Act 1999;
(b)
the A New Tax System (Goods and Services Tax Imposition—Excise) Act 1999;
(c)
the A New Tax System (Goods and Services Tax Imposition—Customs) Act 1999;
(d)
the A New Tax System (Goods and Services Tax Imposition—General) Act 1999;
(e)
the A New Tax System (Goods and Services Tax Administration) Act 1999.
All of these Acts received the Royal Assent on 8 July 1999.
(q) The Sales Tax Assessment Act 1992 was amended by Schedule 3 only of the Taxation Laws Amendment (CPI Indexation) Act 1999, subsection 2(1) of which provides as follows:
(1)
Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(r) The Sales Tax Assessment Act 1992 was amended by Schedule 7 (items 1–6) only of the A New Tax System (Indirect Tax and Consequential Amendments) Act 1999, subsection 2(14)(a) of which provides as follows:
(14)
If the Tradex Scheme Act 1999 commences before 1 July 2000:
(a)
Part 1 of Schedule 7 commences, or is taken to have commenced, on the day on which that Act commences; and
(s) The A New Tax System (Pay As You Go) Act 1999 was amended by Schedule 10 (item 19) only of the A New Tax System (Tax Administration) Act 1999, subsection 2(11) of which provides as follows:
(11)
Subsection 2(1A) of the A New Tax System (Pay As You Go) Act 1999 (inserted by item 19 of Schedule 10 to this Act) commences, or is taken to have commenced, at the commencement of section 1 of that Act.
(t) The Sales Tax Assessment Act 1992 was amended by Schedule 2 (items 59–69) only of the A New Tax System (Tax Administration) Act 1999, subsection 2(1) of which provides as follows:
(1)
Subject to this section, this Act commences, or is taken to have commenced, immediately after the commencement of section 1 of the A New Tax System (Pay As You Go) Act 1999.
Section 1 of the A New Tax System (Pay As You Go) Act 1999 commenced on 22 December 1999.
(u) The Sales Tax Assesment Act 1992 was amended by Schedule 10 (items 1–5) only of the Indirect Tax Legislation Amendment Act 2000, subsections 2(2) and (4) of which provide as follows:
(2)
Section 1 and this section, and Schedules 10 and 10A (other than item 5 of Schedule 10A), commence on the day on which this Act receives the Royal Assent.
(4)
Item 7 of Schedule 6, items 6 and 7 of Schedule 8, item 1 of Schedule 10 and items 13A to 16E of Schedule 11 commence immediately after the commencement of Schedule 2 to the A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999.
Schedule 2 to the A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 commenced on 9 July 1999.
Schedule 10 (item 1) has two commencement dates.

Table of Amendments

ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted
Provision affected	How affected
Part 2
S. 5 .......................................	am. Nos. 150 and 210, 1992; Nos. 44 and 118, 1993; No. 138, 1994 (as am. by No. 169, 1995); No. 94, 1995; Nos. 15 and 68, 1996; No. 121, 1997; No. 16, 1998; Nos. 11 and 176, 1999; No. 92, 2000
S. 7 .......................................	am. No. 150, 1992
S. 9A ....................................	ad. No. 138, 1994
S. 9B ....................................	ad. No. 33, 1999
S. 10A...................................	ad. No. 176, 1999
S. 12A ..................................	ad. No. 150, 1992
S. 14 .....................................	am. No. 150, 1992; No. 94, 1995
S. 15 .....................................	am. No. 169, 1995
S. 15B ..................................	rs. No. 138, 1994
S. 15C ..................................	ad. No. 118, 1993
am. No. 138, 1994
S. 15D ..................................	ad. No. 138, 1994
S. 15E ..................................	ad. No. 68, 1996
Part 3
Division 1
Subdivision A
Note to s. 16(2)......................	ad. No. 57, 1999
Subdivision B
S. 20 .....................................	am. No. 150, 1992
S. 21......................................	am. No. 16, 1998
S. 23A...................................	ad. No. 92, 2000
Division 2
Subdivision B
Ss. 27, 28..............................	am. No. 16, 1998
Subdivision C
S. 29......................................	am. No. 140, 1997; No. 16, 1998
Subdivision D
S. 31 .....................................	rs. No. 150, 1992
Division 3
Subdivision A
S. 34......................................	am. No. 140, 1997
Subdivision B
S. 35 .....................................	am. No. 150, 1992; No. 18, 1993
Subdivision C
S. 42 .....................................	am. No. 138, 1994
S. 42AA ................................	ad. No. 138, 1994
S. 42A ..................................	ad. No. 44, 1993
am. No. 44, 1993 (as am. by No. 94, 1995)
rs. No. 94, 1995
am. No. 94, 1995
Division 4
S. 49 .....................................	am. No. 44, 1993; No. 138, 1994
S. 49A...................................	ad. No. 43, 2000
Division 5
Div. 5 of Part 3.......................	ad. No. 33, 1999
S. 51A...................................	ad. No. 33, 1999
Part 4
S. 51 .....................................	am. No. 169, 1995; No. 92, 2000
S. 55......................................	rep. No. 11, 1999
S. 56......................................	am. Nos. 11 and 178, 1999
S. 56A...................................	ad. No. 16, 1998
S. 58 .....................................	am. No. 150, 1992; No. 138, 1994
Part 5
Division 1
S. 61......................................	am. No. 16, 1998
S. 62......................................	am. No. 140, 1997; No. 102, 1999
Division 2
Heading to s. 63....................	am. No. 16, 1998
S. 63......................................	am. No. 16, 1998
S. 64A...................................	ad. No. 16, 1998
Ss. 65, 66..............................	rep. No. 179, 1999
S. 68 .....................................	am. No. 191, 1992
rs. No. 11, 1999
Ss. 69–73..............................	am. No. 16, 1998
rep. No. 179, 1999
S. 74......................................	am. No. 16, 1998; No. 44, 1999
rep. No. 179, 1999
S. 75......................................	rep. No. 179, 1999
Division 4
S. 76......................................	am. No. 16, 1998; No. 11, 1999
Part 6
S. 78 .....................................	am. No. 150, 1992
Part 7
S. 82 .....................................	am. No. 150, 1992
Ss. 85, 86 .............................	am. No. 138, 1994
S. 91......................................	am. No. 16, 1998; No. 33, 1999
Part 7A
Part 7A .................................	ad. No. 16, 1998
Division 1
Ss. 91A, 91B.........................	ad. No. 16, 1998
S. 91C...................................	ad. No. 16, 1998
am. No. 33, 1999
S. 91D.......................................... ..........................................	ad. No. 16, 1998
Division 2
Ss. 91E, 91F.......................................... ..........................................	ad. No. 16, 1998
S. 91G...................................	ad. No. 16, 1998
am. No. 48, 1998
Ss. 91H–91Q.........................	ad. No. 16, 1998
Division 3
Ss. 91R–91V.........................	ad. No. 16, 1998
Division 4
Ss. 91W–91Y........................	ad. No. 16, 1998
S. 91Z....................................	ad. No. 16, 1998
am. No. 11, 1999
S. 91ZA.................................	ad. No. 16, 1998
S. 91ZB.................................	ad. No. 16, 1998
rs. No. 11, 1999
am. No. 11, 1999
S. 91ZC.................................	ad. No. 16, 1998
rs. No. 11, 1999
Ss. 91ZD...............................	ad. No. 16, 1998
Division 5
S. 91ZE.................................	ad. No. 16, 1998
am. No. 33, 1999
S. 91ZF.................................	ad. No. 16, 1998
Part 9
Heading to s. 95A..................	am. No. 178, 1999
S. 95A...................................	ad. No. 11, 1999
am. No. 178, 1999
Heading to s. 96....................	am. No. 11, 1999
S. 96......................................	am. No. 11, 1999
S. 99......................................	am. No. 178, 1999
S. 100....................................	am. No. 178, 1999
Note to s. 100........................	ad. No. 178, 1999
Part 10
Division 2
S. 110....................................	am. No. 140, 1997
Ss. 123, 124..........................	rep. No. 179, 1999
Part 11
Division 4
S. 129 ...................................	am. No. 118, 1993
S. 129A ................................	ad. No. 68, 1996
S. 130 ...................................	am. No. 68, 1996
Ss. 130B, 130C ....................	ad. No. 94, 1995
Schedule 1
Schedule 1 ...........................	am. Nos. 150 and 224, 1992; Nos. 18 and 118, 1993; No. 138, 1994; No. 169, 1995; No. 16, 1998; Nos. 33, 57 and 176, 1999; No. 92, 2000
Appendix A
Appendix A ...........................	am. No. 44, 1993

Table A

Application, saving or transitional provisions

Sales Tax Laws Amendment Act (No. 1) 1996 (No. 68, 1996)

Schedule 3

Application

The amendments of the Sales Tax Assessment Act 1992 made by this Schedule apply to dealings with goods after the commencement of this item.

Tax Law Improvement Act 1997 (No. 121, 1997)

4Application of amendments

An amendment made by an item in a Schedule (except Schedule 1) applies to assessments for the 1997‑98 income year and later income years, unless otherwise indicated in that Schedule.

Taxation Laws Amendment Act (No. 1) 1998 (No. 16, 1998)

Schedule 2

Application

(1) The amendment made by item 5 applies in relation to dealings after 23 October 1997.
(2) The amendment made by item 10 applies in relation to credits applied for after 23 October 1997.
(3) Divisions 3 and 4 of Part 7A of the Sales Tax Assessment Act 1992 apply to dealings on or after a date to be prescribed.

Transitional—record keeping requirements

For the purposes of applications made within 3 years after the commencement of this item, subsection 91G(6) applies as if the requirement for the records to have been kept in English was limited to records that are kept after the commencement of this item.

Sales Tax Legislation Amendment Act (No. 1) 1999 (No. 33, 1999)

Schedule 2

Application

(2) The amendment made by item 7 applies to dealings on or after the day on which the Bill that became the Sales Tax Legislation Amendment Act (No. 1) 1999 was introduced into the House of Representatives.
(3) The amendments made by items 8 and 11 apply to dealings after the commencement of those items.

Schedule 3

Application

The amendments made by this Schedule apply to dealings after 7.30 pm, by legal time in the Australian Capital Territory, on 13 May 1997.

Taxation Laws Amendment (CPI Indexation) Act 1999 (No. 102, 1999)

Schedule 3

Application

The amendments made by this Schedule apply in relation to the quarterly remitter threshold for the 1998‑99 financial year and for later financial years.

A New Tax System (Pay As You Go) Act 1999 (No. 178, 1999)

Schedule 2

Application

(1) The amendments made by this Part, so far as they relate to the establishment, operation and effect of RBAs, apply to all tax debts owing on or after 1 July 2000, regardless of when the debts arose.
(2) The amendments made by this Part, so far as they relate to the treatment of payments and credits by the Commissioner, apply to the treatment of payments or credits by the Commissioner on or after 1 July 2000, regardless of when the payments were made or when the credits arose.

Transitional—existing RBAs

Although item 8 repeals and substitutes subsection 8AAZC(1) of the Taxation Administration Act 1953, an RBA system established under the old version of that subsection continues in existence after the commencement of that item as if it had been established under the new version of that subsection.

Application of amendments

The amendments made by this Part apply in relation to amounts that are due to be paid on or after 1 July 1999.

Transitional—pre‑1 July 1999 debts

(1) This item applies to an amount (including an amount of penalty or interest) that a person owes to the Commonwealth directly under a taxation law (including a law that has been repealed or amended) and that became payable at any time before 1 July 1999, if all or some of the amount (the unpaid debt) remains unpaid at the beginning of 1 July 1999.

(2) The person is liable, and is taken to have been liable, to pay general interest charge on the unpaid debt for each day in the period that:
(a)
started at the beginning of the day by which the amount was due to be paid; and
(b)
finishes at the end of the last day on which, at the end of the day, any of the following remains unpaid:
(i)
the unpaid debt;
(ii)
general interest charge on any of the unpaid debt.
(3) The general interest charge is worked out under Division 1 of Part IIA of the Taxation Administration Act 1953.
(4) For the purposes of this item, the general interest charge rate for a day before 1 July 1999 is taken to have been 12.72% divided by the number of days in the calendar year that the day was in.
(5) If this item results in a person being liable, or being taken to have been liable, to pay both general interest charge and some other penalty or interest in respect of the same debt, the Commissioner must remit either that general interest charge or that other penalty or interest (the Commissioner chooses which).

A New Tax System (Tax Administration) Act 1999 (No. 179, 1999)

Schedule 2

130
Recovery of a tax‑related liability that is due and payable
Despite its repeal, a provision listed in the table continues to have effect in relation to an amount that became due and payable before 1 July 2000.

Tax‑related liability that became due and payable before 1 July 2000
Item	Act	Provision
1	Fringe Benefits Tax Assessment Act 1986	section 94
2	Petroleum Resource Rent Tax Assessment Act 1987	section 86
3	Sales Tax Assessment Act 1992	section 69
4	Superannuation Contributions Tax (Assessment and Collection) Act 1997	section 26 or 27
5	Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997	section 22 or 23
6	Superannuation Guarantee (Administration) Act 1992	section 50
7	Termination Payments Tax (Assessment and Collection) Act 1997	section 17 or 18
8	Taxation Administration Act 1953	subsection 8AAV(1) or (2)
9	Tobacco Charges Assessment Act 1955	section 21
10	Wool Tax (Administration) Act 1964	section 44

131
Time for payment etc. of a tax‑related liability
Despite the repeal of a provision listed in the table, anything done under that provision before 1 July 2000 continues to have effect on and after that day as if the provision had not been repealed.

Time for payment etc. of a tax‑related liability
Item	Act	Provision
1	Fringe Benefits Tax Assessment Act 1986	section 91 or 92
2	Petroleum Resource Rent Tax Assessment Act 1987	section 83 or 84
3	Sales Tax Assessment Act 1992	section 65 or 66
4	Superannuation Guarantee (Administration) Act 1992	section 48
5	Taxation Administration Act 1953	section 45‑85 in Schedule 1
6	Tobacco Charges Assessment Act 1955	subsection 17(2) or (3) or section 23
7	Wool Tax (Administration) Act 1964	section 37

132

Collecting amounts from third parties

Despite the repeal of a provision listed in the table:
(a)
anything done under that provision before 1 July 2000 continues to have effect on and after that day as if the provision had not been repealed; and
(b)
anything done on or after that day, under that provision as it continues to have effect because of this item, has effect as if the provision had not been repealed.

Collecting amounts from third parties
Item	Act	Provision
1	Fringe Benefits Tax Assessment Act 1986	section 99
2	Petroleum Resource Rent Tax Assessment Act 1987	section 91
3	Sales Tax Assessment Act 1992	section 74
4	Superannuation Contributions Tax (Assessment and Collection) Act 1997	section 40A
5	Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997	section 35
6	Superannuation Guarantee (Administration) Act 1992	section 56
7	Termination Payments Tax (Assessment and Collection) Act 1997	section 28A
8	Wool Tax (Administration) Act 1964	section 54

133

Liquidators, receivers and agents

Despite its repeal, a provision listed in the table continues to have effect in relation to:
(a)
a person who becomes a liquidator before 1 July 2000; or
(b)
a receiver, or receiver and manager, who takes possession of a company’s assets before 1 July 2000; or
(c)
an agent who is instructed, before 1 July 2000, to wind up the principal’s business in Australia ;
as appropriate.

Liquidators, receivers and agents before 1 July 2000
Item	Act	Provision
1	Fringe Benefits Tax Assessment Act 1986	section 96
2	Petroleum Resource Rent Tax Assessment Act 1987	section 88
3	Sales Tax Assessment Act 1992	section 123 or 124
4	Superannuation Guarantee (Administration) Act 1992	section 53
5	Tobacco Charges Assessment Act 1955	section 27
6	Wool Tax (Administration) Act 1964	section 47 or 48

134

Deceased estates

Despite its repeal, a provision listed in the table continues to have effect in relation to a person who dies before 1 July 2000.

Person who dies before 1 July 2000
Item	Act	Provision
1	Fringe Benefits Tax Assessment Act 1986	section 97 or 98
2	Petroleum Resource Rent Tax Assessment Act 1987	section 89 or 90
3	Sales Tax Assessment Act 1992	section 72 or 73
4	Superannuation Guarantee (Administration) Act 1992	section 54 or 55
5	Tobacco Charges Assessment Act 1955	section 28
6	Wool Tax (Administration) Act 1964	section 49, 50 or 51

135
Amount of tax‑related liability paid for someone else
Despite its repeal, a provision listed in the table continues to have effect in relation to an amount that was paid before 1 July 2000.

Amount paid before 1 July 2000
Item	Act	Provision
1	Fringe Benefits Tax Assessment Act 1986	section 130
2	Petroleum Resource Rent Tax Assessment Act 1987	section 110
3	Sales Tax Assessment Act 1992	section 70
4	Wool Tax (Administration) Act 1964	section 52

136
Right of contribution if entities are jointly liable
Despite its repeal, a provision listed in the table continues to have effect in relation to a liability that arose before 1 July 2000.

Tax‑related liability that became due and payable before 1 July 2000
Item	Act	Provision
1	Fringe Benefits Tax Assessment Act 1986	section 131
2	Petroleum Resource Rent Tax Assessment Act 1987	section 111
3	Sales Tax Assessment Act 1992	section 71
4	Superannuation Guarantee (Administration) Act 1992	section 78
5	Wool Tax (Administration) Act 1964	section 53

Taxation Laws Amendment Act (No. 5) 2000 (No. 43, 2000)

Schedule 1

Application

The amendment made by this Schedule applies to dealings with goods on or after 26 June 1998.