SALES TAX ASSESSMENT (No.
1).
No. 8 of 1935.
An Act to amend sections
three, twenty, twenty-six, forty-five, forty-eight, forty-nine, and
seventy-three of the Sales Tax Assessment Act (No. 1) 1930–1934.
[Assented to 10th April, 1935.]
BE it enacted by the King’s Most Excellent Majesty,
the Senate, and the House of Representatives of the Commonwealth of Australia,
as follows:—
Short title and citation.
1.—(1.) This Act may be cited as the Sales Tax
Assessment Act (No. 1) 1935.
(2.) The Sales Tax Assessment Act (No. 1) 1930–1934 is in
this Act referred to as the Principal Act.
(3.) The Principal Act, as amended by this Act, may be cited as the Sales
Tax Assessment Act (No. 1) 1930–1935.
Definitions.
2.Section three of the Principal Act is amended by
inserting at the end of the definition of “Goods” the words “, but does not
include goods which have, either through a process of retailing or otherwise,
gone into use or consumption in Australia;”.
Exemptions.
3.Section twenty of the Principal Act is amended by
omitting paragraph(a) and inserting in its stead the following
paragraph:—
“(a) goods exported or to be exported by him
or goods sold by him for export by the purchaser from him;”.
Refunds of tax.
4.Section twenty-six of the Principal Act is amended
by omitting sub-section (3.).
Offences.
5.Section forty-five of the Principal Act is amended
by inserting, after sub-section (1.), the following sub-section:—
“(2.) In any prosecution,
for an offence against paragraph (c)
of sub-section (1.) of this section, of any person who has not previously been
convicted of an offence against this Act or against the Sales Tax Procedure
Act 1934, it shall be a defence if the defendant proves—
(a) that the return or answer to which the
prosecution relates was prepared or made by him personally; and
(b) that the false particulars were given or
(as the case may be) the false statement was made through ignorance or inadvertence.”.
Under-statement of sale
value of any goods.
6.Section forty-eight of the Principal Act is amended
by omitting all the words after the word “Penalty:” and inserting in their
stead the words “Not less than Fifty pounds and the amount of sales tax which
would have been avoided if the amount stated in the return had been accepted as
the correct amount, nor more than Five hundred pounds and treble the amount of
sales tax which would have been so avoided.”.
Avoiding taxation.
7.Section forty-nine of the Principal Act is amended
by omitting all the words after the word “Penalty:” and inserting in their
stead the words “Not less than Fifty pounds and the amount of sales tax avoided
or attempted to be avoided, nor more than Five hundred pounds and treble the
amount of sales tax avoided or attempted to be avoided.”.
Regulations.
8.Section seventy-three of the Principal Act is
amended by omitting paragraph (a) and inserting in its stead the
following paragraph:—
“(a) for prescribing cases in which, and the
extent to which in those cases, refunds or payments may be made for the purpose
of relieving a taxpayer from double taxation (whether direct, or direct and
indirect)—
(i) in respect of any goods where sales tax is
imposed upon a sale value of those goods under one or more Acts relating to the
payment of sales tax; or
(ii) under one or more Acts
relating to the payment of sales tax, in respect of any goods and in respect of
any materials used in, wrought into or attached to those goods in a process of
manufacture or in any other process; and”.