Sales Tax Assessment Regulations (Amendment) (Cth)

Statutory Rules 1995

No. 86 1

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Sales Tax Assessment Regulations 2(Amendment)

I, The administrator of the Government 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 2 May 1995.

 P. BENNETT

 Administrator

By His Excellency’s Command,

ROSS FREE

Minister for Schools, Vocational Education and Training

for the Assistant Treasurer

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1.   Commencement

1.1   Regulation 3 is taken to have commenced on 1 September 1994.

1.2   Regulation 4 is taken to have commenced on 16 June 1994.

[NOTE: The remainder of these Regulations commence on gazettal: see Acts Interpretation Act 1901, s. 48.]

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:

  • (i)

    a Long Stay (Visitor) (Class TN), Medical Treatment (Visitor) (Class UB), Short Stay (Visitor) (Class TR) or Special Tourist (Visitor) (Class TS) visa granted under the Migration Regulations, being a visa that is in effect; or

  • (ii)

    a transitional (temporary) visa that the person is taken to hold on the basis that, immediately before 1 September 1994, he or she held:

    • (A)

      a Group 2.3 (visitor) or 2.4 (visitor (short stay)) entry permit granted under the Migration (1993) Regulations; or

    • (B)

      a visitor entry permit granted under the Migration Regulations as in force before 1 February 1993.”. 

4.   Regulation 18 (Evidentiary certificates)

4.1   Paragraph 18 (b):

Omit the paragraph, substitute:

• “(b)

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

NOTES

1. Notified in the Commonwealth of Australia Gazette on 9 May 1995.

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