Sales Tax Assessment Regulations (Amendment) (Cth)

Statutory Rules 1996

No. 241 1

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Sales Tax Assessment Regulations 2(Amendment)

I, The Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Sales Tax Assessment Act 1992.

Dated 23 October 1996.

 WILLIAM DEANE

 Governor-General

By His Excellency’s Command,

C. R. KEMP

Assistant Treasurer

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1.   Commencement

1.1   These Regulations are taken to have commenced on 11 September 1996.

2.   Amendment

2.1   The Sales Tax Assessment Regulations are amended as set out in these Regulations.

3.   Regulation 5 (Eligible foreign traveller)

3.1   Paragraph 5 (c):

Omit the paragraph, substitute:

• “(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.”.

4.   Schedule 1 (Rules for export sales to eligible foreign travellers and eligible Australian travellers)

4.1   Table 1, FT Rule 1 (column 3):

Omit paragraph (a), substitute:

• “(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”.

4.2   Table 1, FT Rule 4 (column 3):

Omit paragraph (c), substitute:

• “(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).”.

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NOTES

1. Notified in the Commonwealth of Australia Gazette on 30 October 1996.

2. Statutory Rules 1992 No. 365 as amended by 1994 No. 194; 1995 No. 86.