Sales Tax Assessment Regulations 1992 (Cth)

Sales Tax Assessment Regulations 1992

Statutory Rules 1992 No. 365 as amended

made under the

Sales Tax Assessment Act 1992

Consolidated as in force on 2 December 1999

(includes amendments up to SR 1999 No. 292)

Prepared by the Office of Legislative Drafting,

Attorney-General’s Department, Canberra

Sales Tax Assessment Regulations 1992

Statutory Rules 1992 No. 365 as amended

made under the

Sales Tax Assessment Act 1992

   

Contents

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1Name of Regulations[see Note 1]

 These Regulations are the Sales Tax Assessment Regulations 1992.

2Commencement

 These regulations commence on 1 January 1993.

3Interpretation

 In these regulations, unless the contrary intention appears:

Act means the Sales Tax Assessment Act 1992.

approved means approved by the Commissioner.

4Eligible Australian traveller

Eligible Australian traveller means, for the purposes of the definition of the expression in section 5 of the Act, a person who intends to depart Australia and travel to a foreign country.

5Eligible foreign traveller

Eligible foreign traveller means, for the purposes of the definition of the expression in section 5 of the Act, a person:

• (a)

  who is not:

  • (i)

    an Australian citizen; or

  • (ii)

    the holder of a valid Australian passport; and

• (b)

  who intends to depart Australia and travel to a foreign country; and

• (c)

  who is the holder of an Electronic Travel Authority (Class UD), Long Stay (Visitor) (Class TN), Medical Treatment (Visitor) (Class UB), Short Stay (Visitor) (Class TR) or Special Tourist (Visitor) (Class TS) visa, being a visa that is in effect.

6Prescribed rules for export sales

 For the purposes of the definition of prescribed rules for export sales in section 5 of the Act, the rules set out in Schedule 1 are prescribed.

7Excluded manufactures

 For the purposes of paragraph (i) of the definition of manufacture in section 5 of the Act, the following combinations of parts or ingredients are prescribed:

• (a)

  a combination that, in the opinion of the Commissioner, is of a kind that is customarily undertaken by persons who, for the purposes for which articles or substances are intended by their manufacturers to be used, use the article or substance that is formed by a combination of that kind.

Note   Further paragraphs are expected to be added to this provision.

8Annotations on returns

• (1)

  The Commissioner may authorise an officer to make on a return any mark that the Commissioner approves.

• (2)

  A mark made on a return must be made in ink of a colour different from that used in making the return.

• (3)

  A person must not intentionally make a mark, except in accordance with this regulation, on a return that has been given to the Commissioner.

  Penalty for an offence under subregulation (3):   $500.

8A Application of Divisions 3 and 4 of Part 7A of the Act

Divisions 3 and 4 of Part 7A of the Act apply to dealings on or after 1 September 1998.

9Pre 14 May 1987 Commonwealth-controlled authorities

 For the purposes of paragraph (a) of the definition of Commonwealth-controlled authority in subsection 130 (3) of the Act, the bodies listed in Schedule 2 are specified.

12Notification of address for service

• (1)

  A person lodging a return or registering under the Act must notify the Commissioner, in writing, of an address in Australia as the person’s address for service.

  Penalty:   $500.

• (2)

  If a form of return provided or authorised by the Commissioner for a purpose of the Act requires the specification of an address in Australia as the address for service of the person making the return:

  • (a)

    the specification in the form of such an address is compliance with subregulation (1); and

  • (b)

    the address specified is, subject to regulation 14, the person’s address for service.

13Address for service — change of address

 If a person who has had an assessable dealing, in respect of which there is a sales tax liability, changes his or her address for service, the person must notify the Commissioner in writing of the new address for service within one month after the change.

Penalty:   $500.

14Address for service

 A person’s address for service for the purposes of the Act is:

• (a)

  the address last notified by the person to the Commissioner, in writing, as the person’s address for service; or

• (b)

  if an address has not been so notified — the person’s last‑known place of business or residence in Australia; or

• (c)

  any other address that the Commissioner reasonably believes to be the person’s address for service.

15Official signatures

• (1)

  A document under the Act that purports to be signed by the authority of the Commissioner is as effective for all purposes as if it had been signed personally by the Commissioner.

• (2)

  A document required by the Act to be signed by the Commissioner, a Second Commissioner or a Deputy Commissioner is taken to have so been signed if it bears:

  • (a)

    the written, printed or stamped name; or

  • (b)

    a facsimile of the signature;

 of the person who is the Commissioner, a Second Commissioner or a Deputy Commissioner, as the case may be, when it is so required to be signed.

16Postal service of notices etc

 If a person on whom a notice or other document is required to be served under the Act has given the Commissioner an address in Australia for service of documents, the notice or document may be served on the person by post to that address.

17Expenses allowed to persons required to attend before Commissioner

 The scale set out in Schedule 3 prescribes the expenses allowed to a person who is required to attend and give evidence before the Commissioner or an authorised officer under subsection 108 (1) of the Act (except a person attending in respect of his or her own assessment or the assessment of a person whose representative he or she is).

18Evidentiary certificates

 In an action against a person for the recovery of sales tax, a certificate signed by the Commissioner certifying that:

• (a)

  the person named in the certificate is liable to pay sales tax; and

• (b)

  an assessment of sales tax payable by the person was made against the person; and

• (c)

  the particulars of the assessment are as stated in the certificate;

• (d)

  notice of the assessment was served on the person; and

• (e)

  the amount referred to in the certificate is, at the date of the certificate, a debt in respect of sales tax due by the person to the Commonwealth;

 is, in the absence of contrary evidence, sufficient evidence of the facts stated in the certificate.

19Evidence by affidavit

 In an action for the recovery of sales tax:

• (a)

  a person may give evidence by affidavit; and

• (b)

  the court may require the person to attend before it:

  • (i)

    to be cross-examined on the evidence; or

  • (ii)

    to give other evidence in relation to the action.

Schedule 1Rules for export sales to eligible foreign travellers and eligible Australian travellers

(regulation 6)

  

Interpretation

In this Schedule, unless the contrary intention appears:

AT declaration means an approved form of declaration that, under AT rule 2 in this Schedule, must be made by an eligible Australian traveller purchasing goods under Table 2 of these Rules.

barrier copy, in relation to an invoice, means the copy of the invoice that is attached to the sealed package in which the goods to which the invoice relates are enclosed when the goods are passed into the possession of the purchaser.

CB declaration means an approved form of declaration that, under CB rule 2 in this Schedule, may be required by the Commissioner to be made by an eligible foreign traveller or an eligible Australian traveller purchasing goods under Table 3 of these Rules.

FT declaration means an approved form of declaration that, under FT rule 2 in this Schedule, must be made by an eligible foreign traveller purchasing goods under Table 1 of these Rules.

goods means goods purchased by an eligible Australian traveller, or an eligible foreign traveller, that will be exported with him or her on the intended flight or voyage.

seller includes any employee or agent of the seller and a requirement placed on the seller is satisfied by action of the seller’s employee or agent in meeting the requirement.

specified departure date, in relation to a purchaser of goods, means the date on which the purchaser will depart Australia, according to the purchaser’s travel ticket or other approved document shown at the time he or she takes possession of the goods.

Table 1Sales to eligible foreign travellers

Goods taken possession of on the Australian side of the customs barrier and accompanying the traveller

[1] Rule number	[2] Summary of rule	[3] Details of rule	[4] What the Commissioner may approve	[5] Time when the requirements of the rule must be satisfied
FT Rule 1	Seller to sight travel documents	the seller must sight: (a) the purchaser’s ticket for travel from Australia to a foreign country and either: (i) evidence for the purposes of subsection 71 (1) of the Migration Act 1958, that the person is the holder of a Long Stay (Visitor) (Class TN), Medical treatment (Visitor) (Class UB), Short Stay (Visitor) (Class TR) or Special Tourist (Visitor) (Class TS) visa; or (ii) a passport in the name of, or that includes the name of, the purchaser, that: (A) contains no evidence of the grant to the purchaser of an Australian visa that is in effect; and (B) indicates that the person is a national of a country specified by Gazette Notice for the purposes of paragraph 1208A (3) (c) or (d) in Schedule 1 to the Migration Regulations; or (b) if appropriate — a document relating to the purchaser that is an approved document	a document of a kind that provides evidence that the purchaser is about to travel from Australia to a foreign country	before the purchaser takes possession of the goods
FT Rule 2	Purchaser to sign an FT declaration	the purchaser must sign, and retain a copy of, a declaration (“FT declaration”) setting out, in the approved form: (a) details of the purchaser, the goods purchased and the proposed journey; and (b) if the following matters are true — that the purchaser: (i) is an eligible foreign traveller; and (ii) intends departing Australia with the goods within 30 days of taking possession; and (iii) is aware of the penalty for making a false or misleading statement; and (c) any other information or statement required by the approved form	(a) the form of the FT declaration; (b) additional information and statements to be included in the FT declaration	before the purchaser takes possession of the goods
FT Rule 3	Seller to make an invoice	the seller must make an invoice: (a) at the time of the sale; (b) in an approved form; (c) in duplicate; (d) containing a full description of the goods	(a) forms of invoice that render obvious an alteration to, or deletion from, the contents of the invoice; (b) the information to be included in an invoice	before the purchaser takes possession of the goods
FT Rule 4	Seller to retain copies of certain documents	the seller must retain: (a) the signed FT declaration; and (b) a copy of the invoice; and (c) either (as the case requires): (i) a copy of the ticket referred to in FT Rule 1, column 3, paragraph (a), and either (as the case requires): (A) a copy of the evidence referred to in FT Rule 1, column 3, subparagraph (a) (i); or (B) a copy of the page, or pages, of the purchaser’s passport that includes: (I) personal particulars (including a photograph) of the purchaser; and (II) the number, and identification of the issuing state, of the passport; or (ii) a copy of the approved document referred to in FT Rule 1, column 3, paragraph (b).	:
FT Rule 5	Time is limited within which the purchaser may take possession of the goods	the purchaser must not take possession of the goods earlier than the commencement of the 30th calendar day before the specified departure date

Table 2Sales to eligible Australian travellers

Goods taken possession of on the Australian side of the customs barrier and accompanying the traveller

[1] Rule number	[2] Summary of rule	[3] Details of rule	[4] What the Commissioner may approve	[5] Time when the requirements of the rule must be satisfied
AT Rule 1	Seller to sight travel documents	the seller must sight: (a) the purchaser’s ticket for travel from Australia to a foreign country; or (b) if appropriate — a document relating to the purchaser that is an approved document	a document of a kind that provides evidence that a purchaser is to travel from Australia to a foreign country	before the purchaser takes possession of the goods
AT Rule 2	Purchaser to sign an AT declaration	the purchaser must sign, and retain a copy of, a declaration (“AT declaration”) setting out, in the approved form: (a) details of the purchaser, the goods purchased and the proposed journey; and (b) if the following matters are true — that the purchaser: (i) intends departing Australia with the goods within 30 days of taking possession; and (ii) will not interfere with the goods, the sealed package containing the goods or the copies of the invoice relating to the goods before submitting the sealed package to the seller in accordance with AT rule 7A or 7B; and (iii) will, in accordance with AT rule 7A or 7B, submit the sealed package to the seller for removal of the barrier copy of the invoice; and (iv) is aware of the penalty for making a false or misleading statement; and (c) any other information or statement required by the approved form	(a) the form of the AT declaration; (b) additional information and statements to be included in the AT declaration	before the purchaser takes possession of the goods
AT Rule 3	Seller to make an invoice	the seller must make an invoice: (a)  at the time of the sale; (b) in an approved form; (c) in triplicate; (d) containing a full description of the goods	(a) forms of invoice that render obvious an alteration to, or deletion from, the contents of the invoice; (b) the information to be included in an invoice	before the purchaser takes possession of the goods
AT Rule 4	Seller to retain copies of certain documents	the seller must retain: (a) the signed AT declaration; and (b) a copy of the invoice	:
AT Rule 5	Time is limited within which the purchaser may take possession of the goods	the seller must not pass possession of the goods to the purchaser earlier than the commencement of the 30th calendar day before the specified departure date
AT Rule 6	Purchaser may only take possession of goods in a sealed package	the seller must not pass possession of the goods to the purchaser unless: (a) the goods are enclosed in a package that is: (i) of an approved kind; and (ii) sealed by an approved method so that the goods cannot be removed from the package without the seal being broken; and (b) the barrier copy of the invoice is attached to the exterior of the package by an approved method; and (c) the customer copy of the invoice is placed inside the package by a method that, if possible, enables the invoice to be be read without need to break the seal of the package	(a) the kind of package; (b) the method of sealing the package; (c) the method of attaching the barrier copy of the invoice to the package	before the purchaser takes possession of the goods
AT Rule 7A	Invoice to be retrieved at the point of surrender of goods before the Customs barrier	if, before the purchaser presents himself or herself to Customs as departing Australia, the purchaser surrenders the sealed package to the carrier with whom the purchaser is to travel — the seller must retrieve the barrier copy of the invoice at the point of surrender of the package	at the time that the purchaser surrenders the sealed package
AT Rule 7B	Invoice to be retrieved when beyond the Customs barrier	if the sealed package is carried beyond the Customs barrier by the purchaser in his or her own possession — the purchaser must then surrender the sealed package to the seller and the seller must retrieve the barrier copy of the invoice	after the purchaser presents himself or herself to Customs as departing Australia and before he or she departs on the flight or voyage
AT Rule 8	Sealed package to be examined	the seller must examine the sealed package when dealing with it under AT rule 7a or 7b to ascertain whether it: (a) remains sealed; or (b) has been tampered with	immediately before the barrier copy of the invoice is retrieved under AT rule 7a or 7b
AT Rule 9	Tampering or other discrepancy in respect of sealed package is to be notified	the seller must notify the Commissioner as soon as is practicable, in the approved form, if the seller becomes aware that: (a) a package is no longer sealed, or has otherwise been tampered with; or (b) the goods enclosed in the package are not the goods described in the customer copy of the invoice or the barrier copy of the invoice, as the case may be	the form in which notification is to be given
AT Rule 10	Retrieved invoices must be validated	the seller must validate a retrieved barrier copy of an invoice: (a) as soon as is practicable; and (b) by the approved method	the method by which a retrieved barrier copy of an invoice is to be validated
AT Rule 11	Invoices must be matched	the seller must reconcile the retrieved barrier copy of an invoice against the seller’s copy of the invoice, by an approved method	methods of reconciling a retrieved barrier copy of an invoice against the seller’s copy of the invoice

Table 3Sales to eligible foreign travellers and eligible Australian travellers

Goods taken possession of on the outward departure side of the customs barrier and accompanying the traveller

[1] Rule Number	[2] Summary of Rule	[3] Details of Rule	[4] What the Commissioner may approve	[5] Time when the requirements of the rule must be satisfied
CB Rule 1	Seller to sight travel documents	the seller of the goods must sight: (a) the purchaser’s boarding pass or ticket for travel from Australia to a foreign country; or (b) if appropriate — a document relating to the purchaser that is an approved document	(a) a document of a kind that provides evidence that the purchaser is to travel from Australia to a foreign country; (b) a document of a kind that provides evidence that the purchaser was beyond the Customs barrier when taking possession of the goods	before the purchaser takes possession of the goods
CB Rule 2	Purchaser may have to sign a CB declaration	if the purchaser pays for the goods on the Australian side of the Customs barrier and will not take possession of the goods until he or she has passed through the Customs barrier, he or she must sign, and retain a copy of, a declaration (“CB declaration”) setting out, in the approved form: (a) details of the purchaser, the goods purchased and the proposed journey; and (b) a declaration that he or she is aware of the penalty for making a false or misleading statement; and (c) any other information or statement required by the approved form	(a) the form of the CB declaration; (b) additional information and statements to be included in the CB declaration	before the purchaser takes possession of the goods
CB Rule 3	Seller to make an invoice	the seller must make an invoice or receipt: (a)  at the time of the sale; (b) in an approved form; (c) in duplicate; (d) containing a full description of the goods	(a) forms of invoice that render obvious an alteration to, or deletion from, the contents of the invoice; (b) he information to be included in an invoice	before the purchaser takes possession of the goods
CB Rule 4	Seller to retain copies of certain documents	the seller must retain: (a) a copy of the invoice and: (b) the signed CB declaration (if any); and (c) if the goods are paid for on the Australian side of the Customs barrier and pass into the possession of the purchaser only after the purchaser has passed through the Customs barrier — an approved document giving evidence of that fact	a document of a kind that provides evidence that the goods have been passed into the possession of the purchaser after he or she has passed through the Customs barrier

before the purchaser takes possession of the goods

Note

: Subsection 127 (1) of the Act provides that the taxpayer for an assessable dealing, or the claimant for a credit, must:

“(a) keep records that record and explain all transactions and other acts engaged in by the person that are relevant to that assessable dealing or credit claim;

(b) retain those records for at least 5 years after the completion of the acts or transactions to which they relate.”.

Subsection 127 (3) provides that the Commissioner may notify the person that he or she is not required to retain the records.

Schedule 2Non-exempt authorities established before 14 May 1987

(regulation 9)

  

Army and Air Force Canteen Service

Aussat Pty. Ltd.

Australian Canned Fruits Corporation

Australian Capital Territory Gaming and Liquor Authority

Australian Dairy Corporation

Australian Dried Fruits Corporation

Australian Honey Board

Australian Industry Development Corporation

Australian Meat and Live-stock Research and Development Corporation

Australian Postal Commission

Australian Telecommunications Commission

Australian Tobacco Board

Australian Wheat Board

Australian Wine and Brandy Corporation

Australian Wool Corporation

Building and Construction Industry Long Service Leave Board

Commonwealth Accommodation and Catering Services Ltd.

Commonwealth Bank of Australia

Commomwealth Bank Officers Superannuation Corporation

Commonwealth Development Bank of Australia

Commonwealth Savings Bank of Australia

Federal Airports Corporation

Housing Loans Insurance Corporation

Meat Research Corporation

Phosphate Mining Corporation of Christmas Island

Qantas Airways Ltd.

Stevedoring Industry Finance Committee

Superannuation Fund Investment Trust

Schedule 3Scale of expenses

(regulation 17)

  

1. Person attending to give evidence because of that person’s professional, scientific or other special skill of knowledge — in respect of each day on which that person so attends, an amount of:

• (a)

  not less than the lesser amount specified in the High Court Rules, as in force from time to time, in relation to expenses of witnesses posessing such skill or knowledge; and

• (b)

  not more than the greater amount so specified.

2. Person, other than a person referred to in Item 1, attending to give evidence:

• (a)

  in the case of a person remunerated by wages, salary or fees — such amount as is provided for in the High Court Rules, as in force from time to time, in relation to expenses of witnesses so remunerated; or

• (b)

  in any other case — such amount as is provided for in the High Court Rules, as in force from time to time, in relation to expenses of witnesses generally.

3. Person attending to give expert evidence — in addition to any other amount payable to that person under Item 1 or 2, a reasonable amount for qualifying to give that evidence.

4. Any person attending to give evidence — such amount as is reasonable:

• (a)

  in respect of that person’s travel to and from the place at which that person so attends; and

• (b)

  if that person is required to be absent overnight from that person’s usual place of residence — for meals and accommodation.

Notes to the Sales Tax Assessment Regulations 1992

Note 1

The Sales Tax Assessment Regulations 1992 (in force under the Sales Tax Assessment Act 1992) as shown in this consolidation comprise Statutory Rules 1992 No. 365 amended as indicated in the Tables below.

Table of Statutory Rules

Year and number	Date of notification in Gazette	Date of commencement	Application, saving or transitional provisions
1992 No. 365	9 Nov 1992	1 Jan 1993
1994 No. 194	16 June 1994	16 June 1994	—
1995 No. 86	9 May 1995	R. 3: 1 Sept 1994 R. 4: 16 June 1994 Remainder: 9 May 1995	—
1996 No. 241	30 Oct 1996	11 Sept 1996	—
1998 No. 218	7 July 1998	7 July 1998	—
1999 No. 292	2 Dec 1999	14 May 1999 (a)	—

(a)Regulation 2 of Statutory Rules 1999 No. 292 provides as follows:

These Regulations are taken to have commenced on the commencement of Schedule 3 to the Sales Tax Legislation Amendment Act (No. 1) 1999.

.

Table of Amendments

ad. = added or inserted       am. = amended rep. = repealed rs. = repealed and substituted
Provision affected	How affected
R.1 .........................................	rs. 1999 No. 292
R. 3..........................................	am. 1999 No. 292
R. 5..........................................	am. 1995 No. 86; 1996 No. 241
Rr. 10, 11................................	rep. 1999 No. 292
R. 8A.......................................	ad. 1998 No. 218
R. 18........................................	ad. 1994 No. 194
am. 1995 No. 86
R. 19........................................	ad. 1994 No. 194
Schedule 1.............................	am. 1996 No. 241