Sales Tax
(Exemptions and Classifications) Amendment Act 1984
No.
81 of 1984
An Act to amend
the Sales Tax (Exemptions and Classifications)
Act 1935, and for related purposes
[Assented to 21 September 1984]
BE
IT ENACTED by the Queen, and the Senate and the House of Representatives of the
Commonwealth of Australia, as follows:
Short
title, &c.
1. (1) This Act may be cited as
the Sales Tax (Exemptions and Classifications)
Amendment Act 1984.
(2) The Sales Tax (Exemptions and
Classifications) Act 19351is in this Act referred to as the
Principal Act.
Commencement
2. (1) Sections 1 and 2 shall
come into operation on the day on which this Act receives the Royal Assent.
(2) Sub-sections 4 (1) and
5 (3) shall be deemed to have come into operation on 8 May 1984.
(3) Section 3 and
sub-sections 4 (2) and (3) and 5 (1) and (2) shall be deemed to have come into
operation at the hour of 8 o’clock in the evening, by standard time in the
Australian Capital Territory, on 21 August 1984.
(4) Sub-sections 4 (4) and
5 (4) shall be deemed to have come into operation on 22 August 1984.
Interpretation
3. Section 3 of the
Principal Act is amended by adding at the end thereof the following
sub-sections:
“(6) A reference in the First
Schedule or Sixth Schedule to beer is a reference to any fermented liquor
(whether or not the liquor contains sugars or glucose or another substance)
that—
(a)
is brewed from a mash (whether or not the mash contains malt); and
(b)
contains hops (including any substance prepared from hops) or other bitters.
“(7) The volume of alcohol
contained in goods shall, for the purposes of the First and Sixth Schedules, be
taken to be the volume of ethyl alcohol that would be the volume of that
alcohol if the alcohol were measured at a temperature of 20°C, and a calculation
made for the purpose of ascertaining the volume of alcohol by reference to the
specific gravity of alcohol shall be made on the basis that, at a temperature
of 20°C and in vacuum, the specific gravity of alcohol in relation to water is
0.79067.”.
Amendments
relating to Schedules to Principal Act
4. (1) The First Schedule to the Principal Act is amended as set out
in Schedule 1 to this Act.
(2) The First Schedule to
the Principal Act is amended as set out in Schedule 2 to this Act.
(3) After the Fifth
Schedule to the Principal Act the Schedule set out in Schedule 3 to this Act is
inserted.
(4) The First Schedule and
the Third Schedule to the Principal Act are amended as set out in Schedule 4 to
this Act.
Application
of amendments
5. (1) The amendments of the Principal Act made by section 3 and
sub-sections 4 (2) and (3) apply in relation to transactions, acts and
operations effected or done in relation to goods at or after the commencement
of this sub-section.
(2) Where—
(a)
a person purchased or imported goods before the commencement of this
sub-section;
(b)
at the time (in this sub-section referred to as the “relevant time”) when the
person purchased or imported the goods, the goods were covered by an item or
sub-item in the first column of the First Schedule to the Principal Act;
(c)
the person—
(i)
was a registered person at the relevant time, did not quote the person’s
certificate in respect of the purchase or importation and was neither required
nor permitted so to quote the person’s certificate;
(ii)
was a registered person at the relevant time and did not quote the person’s
certificate in respect of the purchase or importation, but was required or
permitted so to quote the person’s certificate; or
(iii)
was not a registered person at the relevant time and, if the person had been a
registered person at the relevant time, would not have been required to quote
the person’s certificate in respect of the purchase or importation;
(d)
at or after the commencement of this sub-section, the person sells the goods by
retail; and
(e)
but for the amendments of the Principal Act made by sub-sections 4 (2) and (3),
the goods would have been covered by such an item or sub-item at the time when
the person so sells the goods,
then,
notwithstanding anything contained in any Sales Tax Assessment Act, sales tax
is not payable—
(f)
in a case to which sub-paragraph (c) (i) or (iii) applies—upon a sale value of
the goods arising under any Sales Tax Assessment Act in relation to the sale by
retail; or
(g)
in a case to which sub-paragraph (c) (ii) applies—upon so much of a sale value
of the goods arising under any Sales Tax Assessment Act in relation to the sale
by retail as exceeds the amount that, in the opinion of the Commissioner, would
have been the fair market value of the goods if the person had sold the goods
by wholesale at the time referred to in paragraph (e).
(3) The amendment of the
Principal Act made by sub-section 4 (1) applies in relation to transactions,
acts and operations effected or done in relation to goods after the
commencement of this sub-section.
(4) The amendments of the
Principal Act made by sub-section 4 (4) apply in relation to transactions, acts
and operations effected or done in relation to goods after the commencement of
this sub-section.
SCHEDULE 1 Sub-section 4 (1)
amendment
of first schedule
Item 116 in the First Schedule is
omitted and the following item is substituted: |
“116. (1) Imported or re-imported
goods the produce or manufacture of Australia (other than goods that have
been repaired, altered or renovated outside Australia), being goods that
would have been covered by an item or sub-item in this Schedule if those
goods—
| No. 5 |
(a) had been produced or
manufactured in Australia; (b) had not been exported from
Australia; and (c) had been purchased in
Australia for use or consumption in Australia in circumstances that are the
same as the circumstances in which the goods are to be used or consumed after
their importation or re-importation, as the case may be
|
(2) Imported or re-imported goods
(other than goods that have been repaired, altered or renovated outside
Australia), upon the sale value of which sales tax became payable before
their importation or re-importation, as the case may be, being sales tax all
of which the Commissioner is satisfied has been paid and not refunded
| No. 5”. |
SCHEDULE 2 Sub-section 4 (2)
amendments
of first schedule
1. Item 36 in the First Schedule is
amended— |
(a) by omitting sub-items (1) and (2) and
substituting the following sub-items:
|
“(1) Beer that contains more than
1.15% by volume of alcohol
| Nos. 1 to 4 and 9 |
“(2) Cider other than cider that
contains more than 1.15% by volume of alcohol
| Nos. 1 to 4 and 9”; and |
(b) by omitting sub-item (4) and substituting the
following sub-items:
|
“(4) Wine other than wine that
contains more than 1.15% by volume of alcohol
| Nos. 1 to 4 and 9 |
“(5) Mead, perry, sake and other
similar fermented beverages, and beverages similar to cider or wine, but not
including— (a) beverages that contain more
than 1.15% by volume of alcohol; (b) beer; (c) spirits, liqueurs or
spirituous liquors; or (d) beverages containing— (i) beer; or (ii) spirits (other than spirits
for fortifying wine or other beverages), liqueurs or spirituous liquors
| Nos. 1 to 9”. |
2. After item 65 in the First Schedule
the following item is inserted: |
“65a.
Wine for use in church services
| Nos. 1 to 9”. |
SCHEDULE 3 Sub-section 4(3)
new
schedule to be inserted in principal act
“SIXTH
SCHEDULE Section
6b
Item No. | Specification of Goods |
1. | Cider, mead, perry, sake, wine and other
similar fermented alcoholic beverages, but not including— |
(a) beverages that contain not more than 1.15% by
volume of alcohol; (b) beer; (c) spirits, liqueurs or spirituous liquors; or (d) beverages containing—
|
(i) beer; or (ii) spirits (other than spirits
for fortifying wine or other beverages), liqueurs or spirituous liquors”.
|
SCHEDULE 4 Sub-section 4 (4)
PART I—AMENDMENTS OF FIRST SCHEDULE
1. After item
106 in the First Schedule the following item is inserted: “107. Goods for use, for business
or industrial purposes, in the production of motion picture films (other than
films for the private, domestic or personal use of the person by or for whom
they are produced), namely:
| Nos. 1 to 9”. |
(a) unexposed cinematograph film; (b) cinematograph film that has been exposed but has
not been developed; (c) negatives, positives and reversals produced on
cinematograph film,
|
but not including goods that, with or without
further processing, are for use as exhibition copies of motion picture films.
|
2. Item 107a in the First Schedule is amended by
omitting from paragraph (1) (c) “sub-item (2) of item 6 in the Third
Schedule” and substituting “item 107”. |
PART II—AMENDMENT
OF THIRD SCHEDULE
3. Item 6 in the
Third Schedule is amended by omitting sub-item (2).
note
1. No. 60, 1935,
as amended. For previous amendments, see No. 41, 1936; No. 78, 1938; No. 32,
1939; Nos. 29 and 76, 1940; No. 32, 1941; No. 6, 1942; Nos. 35 and 44, 1943;
No. 31, 1944; No. 36, 1945; Nos. 12 and 67, 1946; No. 65, 1947; No. 42, 1948;
No. 54, 1949; No. 37, 1950; No. 42, 1951; No. 44, 1952; No. 53, 1953; No. 45,
1954; No. 5, 1956; No. 71, 1957; Nos. 17 and 92, 1959; Nos. 65 and 88, 1960;
Nos. 1 and 76, 1961; No. 4, 1962; No. 44, 1963; No. 30, 1965; Nos. 26 and 62,
1966; Nos. 21, 29 and 80, 1967; No. 78, 1970; Nos. 67 and 87, 1972; Nos. 17,
181 and 216, 1973; No. 24, 1975; No. 175, 1976; No. 107, 1978; Nos. 3, 94 and
157, 1979; No. 142, 1981; Nos. 64, 93 and 115, 1982; and Nos. 63, 84 and 136,
1983.