Sales Tax (Exemptions and Classifications) Act 1960 (Cth)

SALES TAX (EXEMPTIONS AND) CLASSIFICATIONS).

No. 65 of 1960.

An Act to amend the Sales Tax (Exemptions and Classifications) Act 1935-1959.

[Assented to 30th November, 1960.]

BE it enacted by the Queen’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 (Exemptions and Classifications) Act 1960.

(2.) The Sales Tax (Exemptions and Classifications) Act 1935-1959 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 (Exemptions and Classifications) Act 1935-1960.

Commencement.

2.—(1.) Subject to this section, this Act shall be deemed to have come into operation on the seventeenth day of August, One thousand nine hundred and sixty.

(2.) The amendment effected by paragraph, (f) .of section five of this Act shall be deemed to have come into operation on the first day of January, One thousand nine hundred and fifty-eight.

(3.) The amendment effected by paragraph (h) of section five of this Act shall be deemed to have come into operation on the twentieth day of May, One thousand nine hundred and sixty.

Goods incorporating cathode ray tubes.

3. Section six of the Principal Act is amended by omitting the words “valves or” (wherever occurring).

4. After section six a of the Principal Act the following section is inserted:—

Goods incorporating tanks.

“6aa. Notwithstanding anything contained in any Sales Tax Assessment Act, sales tax is not payable upon so much of the sale value under any Sales Tax Assessment Act of goods in which are incorporated any tanks as specified in sub-item (11) of item 7 in the First Schedule to this Act as is equal to the amount which, in (the opinion of the Commissioner, would have been the sale value of those tanks under that Act if the transaction, act or operation in relation to which the first-mentioned sale value arose had been a transaction, act or operation in relation to those tanks only.”.

First Schedule.

5. The First Schedule to the Principal Act is amended—

(a) by adding at the end of item 7 the following sub-item:—

“(11) Tanks :for bulk-milk tankers for use by producers, carriers, manufacturers or distributors of milk or other dairy produce exclusively for the collection of milk from farms, including pumping equipment and other fittings for those tanks, but not including any road vehicle, chassis or undercarriage to which any such tank is, or is :to he, fitted, or parts for, any such vehicle, chassis or undercarriage Nos. 1 to 9”;

(b) by inserting in item 74h, after the word “forty-seven,”, the words “by the International Atomic Energy Agency”;

(c) by inserting in item 74ha, after the word “Schedule”, the words”, of the International Atomic Energy Agency”;

(d) by inserting in item 74hb, after the word “Schedule”, the words “,of the International Atomic Energy Agency”;

(e) by inserting in sub-item (2) of item 90f, after the word “filtering”, the word “,desalting”;

 

(f) by inserting in sub-item (1) of item 111, after the words “New Guinea”, the words “,the Territory of Christmas Island”;

(g) by omitting sub-item (1) of item 121;

(h) by omitting from sub-item (2) of item 121 the figures and letter “181 (a) (3)” and inserting in their stead the figures and letter “181 (j) (1)”; and

(i) by inserting after item 135 the following item:—

“135a. Motor vehicles (and parts therefor) for use in the transportation to and from gainful employment of a person in respect of whom the Director-General of Social Services, or an officer appointed by him for the purpose, has certified that he has lost the use of one or both legs to such an extent that he is permanently unable to use public transport, not being goods for sale Nos. 1 to 9”.

Second Schedule.

6. The Second Schedule to the Principal Act is amended—

(a) by omitting from item 2 all the words before paragraph (a) and inserting in their stead the following words:—

“Plate made wholly or principally of platinum, gold, silver or other precious metal and plated ware plated with platinum, gold or other precious metal (other than silver), including articles of rolled gold and gold filled articles, but not including—”;

(b) by omitting items 3 and 4;

(c) by adding at the end of item 31 the words “;electric shavers and other mechanical shavers and parts and accessories for those shavers”;

(d) by inserting in item 52, after the word “batteries”, the words “or cathode ray tubes”; and

(e) by inserting after item 52 the following item:—

“53. Thermionic valves of a kind used in apparatus for radio or television transmission or reception, but not including—

(a) cathode ray tubes;

(b) rectifying valves in respect of which the product of the number that is the peak inverse voltage rating expressed in volts and the number that is the peak plate current rating expressed in amperes exceeds 10,000; or

(c) other valves in respect of which the rating for plate dissipation under Class ‘C’ Telegraphy continuous carrier wave conditions exceeds 25 watts”.

 

Third Schedule.

7. The Third Schedule to the Principal Act is amended by inserting in item 1, after the word “Act”, the words “or pewter or silverplated ware (other than cutlery, cutlery sharpeners or scissors) or cut-glass ware”.

Rebate of tax on certain thermionic valves.

8.—(1.) Where—

(a)duty of customs or duty of excise has been paid in respect of thermionic valves of a kind used in apparatus for radio or television transmission or reception thet were entered for home consumption, under the law relating to duties of customs or excise, before the seventeenth day of August, One thousand nine hundred and sixty; and

(b) a person becomes liable to pay sales tax upon the sale value of those valves or of any goods in which those valves are incorporated,

that person is entitled to a rebate of sales tax—

(c) in the case of valves in respect of which duty of customs has been paid—of an amount equla to such part of the duty so paid as is equal to the duty of excise that would have been payable on those valves if they had been manufactured in Australia; or

(d) in the case of valves in respect of which duty of excise has been paid—of an amount equla to the duty so paid.

(2.) Where a person has become enttiled to a rebate under this section in relation to any goods, no other person shall become entitled to a further rebate under this section in relation to the same goods.