Sales Tax (Exemptions and Classifications) Amendment Act 1989 (Cth)

Sales Tax (Exemptions and Classifications) Amendment Act 1989

No. 72 of 1989

An Act to amend the Sales Tax (Exemptions and Classifications) Act 1935,and for related purposes

[Assented to 21 June 1989]

BE IT ENACTED by the Queen, and the Senate and the House of Representatives of the Commonwealth of Australia, as follows:

Short title etc.

1. (1) This Act may be cited as the Sales Tax (Exemptions and Classifications) Amendment Act 1989.

(2) In this Act, “Principal Act” means the Sales Tax (Exemptions and Classifications) Act 19351.

Commencement

2. (1) Subject to this section, this Act shall be taken to have commenced on 24 August 1988.

(2) Paragraph 3 (a) and subsection 4 (1) shall be taken to have commenced on 14 February 1989.

Amendment of First Schedule

3. The First Schedule to the Principal Act is amended:

(a) by inserting in items 94, 94a and 95 “alcoholic or” before “non-alcoholic”;

(b) by inserting after sub-item 95 (1) the following sub-item:

“(1a) Kegs for use in marketing beer if: Nos. 1 to 9

(a) the kegs are for repeated use for that purpose; and

(b) the property in the kegs does not pass, or is not to pass, to the purchaser of the contents”;

(c) by omitting from sub-item 95 (2) “sub-item (1)” and substituting “sub-item (1) or (1a)”.

Application of amendments

4. (1) The amendments made by paragraph 3 (a) apply in relation to transactions, acts and operations effected or done in relation to goods on or after 14 February 1989.

(2) The amendments made by paragraphs 3 (b) and (c) apply in relation to transactions, acts and operations effected or done in relation to goods on or after 24 August 1988.

Transitional

5. (1) Nothing in this Act makes a person liable to a defined penalty because of an act or omission before the postponed day.

(2) Where, apart from this section, this Act would have had the effect of making a person liable to a defined penalty because the person contravened a requirement to do something:

(a) within a specified period ending before the postponed day; or

(b) before a specified time occurring before the postponed day;

that requirement has effect as if the relevant law operated instead by reference to a period ending at the beginning of the postponed day, or by reference to the beginning of the postponed day, as the case may be.

(3) For the purposes of this section, a reference to a person being liable to a defined penalty is a reference to:

(a) the person being guilty of an offence; or

(b) the person being liable to additional tax by way of penalty.

(4) In this section:

“postponed day” means the 28th day after the day on which this Act receives the Royal Assent.

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; Nos. 63, 84 and 136, 1983; Nos. 81, 123 and 165, 1984; Nos. 65 and 67, 1985; Nos. 28, 76 and 98, 1986; Nos. 42, 135 and 140, 1987; and Nos. 78, 89 and 152, 1988.

[Minister’s second reading speech made in—

House of Representatives on 10 May 1989

Senate on 25 May 1989