Sales Tax (Exemptions and Classifications) Amendment Act (No. 2) 1985 (Cth)

Sales Tax (Exemptions and Classifications) Amendment Act (No. 2) 1985

No. 178 of 1985

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

[Assented to 16 December 1985]

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 (No. 2) 1985.

(2) The Sales Tax (Exemptions and Classifications) Act 19351is in this Act referred to as the Principal Act.

Commencement

2. This Act shall come into operation, or shall be deemed to have come into operation, as the case requires, on the commencement of section 7 of the Customs and Excise Legislation Amendment Act (No. 2) 1985.

 

Definitions

3. Section 2 of the Principal Act is amended by inserting before the definition of “Sales Tax Assessment Act” the following definitions:

“‘airport shop goods’ has the same meaning as in the Customs Act 1901;

‘inwards duty free shop’ and ‘relevant traveller’ have the same meanings as in section 96b of the Customs Act 1901;”.

Interpretation

4. Section 3 of the Principal Act is amended by omitting sub-section (3) and substituting the following sub-section:

“(3) Any reference in the second column of the First Schedule to the numbers 1, 2, 3, 4, 5, 6, 7, 8, 9 or 11 shall be read respectively as a reference to the—

Sales Tax Assessment Act (No. 1) 1930,

Sales Tax Assessment Act (No. 2) 1930,

Sales Tax Assessment Act (No. 3) 1930,

Sales Tax Assessment Act (No. 4) 1930,

Sales Tax Assessment Act (No. 5) 1930,

Sales Tax Assessment Act (No. 6) 1930,

Sales Tax Assessment Act (No. 7) 1930,

Sales Tax Assessment Act (No. 8) 1930,

Sales Tax Assessment Act (No. 9) 1930, or

Sales Tax Assessment Act (No. 11) 1985”.

Sales tax not payable on a proportion of value of certain goods

5. Section 6acof the Principal Act is repealed.

Amendments relating to First Schedule to Principal Act

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

(a) by omitting from item 37 “Nos. 1 to 9” (wherever occurring) and substituting “Nos. 1 to 9 and 11”;

(b) by omitting sub-item 114 (1) and substituting the following sub-item:

“(1) Goods that—  (a) are imported by a passenger or a member of the crew of a ship or aircraft; or (b) are airport shop goods and are purchased from an inwards duty free shop by a relevant traveller, being goods to which— (c) in a case where paragraph (a) applies—item 15 or 16 in Part I of Schedule 4 to the Customs Tariff applies; or (d) in a case where paragraph (b) applies—item 15 or 16 in Part I of Schedule 4 to the Customs Tariff applies, or would apply if the goods were imported by the relevant traveller”; and   Nos. 5 and 11

   

(c) by adding at the end of item 114 the following sub-item:

“(3) Airport shop goods for sale from, or sold from, inwards duty free shops to relevant travelers Nos. 1 to 3 and 6 and 7”.

Application of amendments

7. The amendments of the Principal Act made by this Act apply in relation to transactions, acts and operations effected or done in relation to goods at any time after the commencement of this Act.

 

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; and Nos. 65, 67 and 145, 1985.

[Minister’s second reading speech made in—

House of Representatives on 21 November 1985

Senate on 2 December 1985