Sales Tax (Exemptions and Classifications) (Old Law) Regulations (Cth)
made under the
This compilation was prepared on 27 August 2004
taking into account amendments up to SR 1992 No. 361
Prepared by the Office of Legislative Drafting,
Attorney-General’s Department, Canberra
These Regulations may be cited as the Sales Tax (Exemptions and Classifications) (Old Law) Regulations.
The Sales Tax (Exemptions and Classifications) Regulations (being Statutory Rules 1951, No. 161) are repealed.
In these Regulations:
members of the United States Forces has the same meaning as in item 114B in the First Schedule to the Act.
the Act means the Sales Tax (Exemptions and Classifications) Act 1935-1965 .
the United States Forces has the same meaning as in item 114B in the First Schedule to the Act.
For the purposes of subitem (1) of item 114B in the First Schedule to the Act, all goods other than motor vehicles for sale by military sales exchanges, commissaries, officers’ clubs, enlisted men’s clubs or similar facilities established in Australia by the United States Forces are prescribed goods.
Each of the following is a prescribed case or circumstance for the purposes of subitem (2) of item 114B in the First Schedule to the Act:
(a) where the member of the United States Forces has not, during the tour of duty in Australia on which he is engaged at the date of the purchase of the motor vehicle:
(i) previously imported a motor vehicle covered by subitem 114B (4) in the First Schedule to the Act; or
(ii) previously purchased a motor vehicle covered by sub-item 114B (2) in the First Schedule to the Act; or
(b) where:
(i) the member of the United States Forces has, during the tour of duty in Australia on which he is engaged at the date of the purchase of the motor vehicle, previously imported or purchased one motor vehicle covered by sub-item 114B (2) or (4) in the First Schedule to the Act;
(ii) the motor vehicle so imported or purchased is owned and used by him at that date; and
(iii) the Commissioner is satisfied that the domestic circumstances of the member are such that two motor vehicles are reasonably needed for use by the member and his family.
For the purposes of sub-item (3) of item 114B in the First Schedule to the Act, goods covered by item 11 in Part I of Schedule 4 to the Customs Tariff are prescribed goods.
(1)The sale of a motor vehicle for use by a member of the armed forces of the United Kingdom serving in Australia is, for the purposes of item 115 in the First Schedule to the Act, a prescribed case if:
(a) the member has not, during the tour of duty in Australia on which he is engaged at the time of the sale of the motor vehicle, previously imported or purchased a motor vehicle; or
(b) the member has, during that tour of duty, previously imported or purchased one or more motor vehicles and:
(i) in the case of the motor vehicle or motor vehicles imported by the member, sales tax was paid by the member in respect of the entry for home consumption of the imported motor vehicle or each of the imported motor vehicles; and
(ii) in the case of a motor vehicle or motor vehicles purchased by the member, the purchase price paid by the member included an amount equal to the sale tax paid or payable in respect of the vehicle or each of the vehicles.
(2) Notwithstanding that a member of the armed forces of the United Kingdom serving in Australia has, during a tour of duty in Australia:
(a) purchased a motor vehicle in a case which was a prescribed case under the last preceding subregulation; or
(b) imported a motor vehicle into Australia being a motor vehicle in respect of the entry for home consumption of which sales tax was not payable by the member;
the sale of one other motor vehicle for use by the member during that tour of duty is for the purposes of item 115 in the First Schedule to the Act, a prescribed case if:
(c) the first motor vehicle imported or purchased by the member is still owned and used by him on the date of the purchase of the second motor vehicle; and
(d) the Commissioner is satisfied that the domestic circumstances of the member are such that two motor vehicles are reasonably needed for use by the member and his family.
(3) In this regulation, a reference to a motor vehicle shall not be read as including a reference to:
(a) a motor vehicle that has, either through a process of retailing or otherwise, gone into use in Australia; or
(b) an imported motor vehicle in respect of which the Collector of Customs has granted to the person importing it permission to take delivery of the motor vehicle under section 6A of the Sales Tax Assessment Act (No. 5)
1930-1966.
(1) The sale of a motor vehicle for use by a member of the armed forces of the Government of Canada, or of the Government of New Zealand, serving in Australia is, for the purpose of the relevant item in the First Schedule to the Act, a prescribed case if:
(a) the member has not, during the tour of duty in Australia on which he is engaged at the time of the sale of the motor vehicle, previously imported or purchased a motor vehicle; or
(b) the member has, during that tour of duty, previously imported or purchased one or more motor vehicles and:
(i) in the case of a motor vehicle or motor vehicles imported by the member — sales tax was paid by the member in respect of the entry for home consumption of the imported motor vehicle or each of the imported motor vehicles; and
(ii) in the case of a motor vehicle or motor vehicles purchased by the member — the purchase price paid by the member included an amount equal to the sales tax paid or payable in respect of the vehicle or each of the vehicles.
(2) Notwithstanding that a member of the armed forces of the Government of Canada, or of the Government of New Zealand, serving in Australia has, during a tour of duty in Australia:
(a) purchased a motor vehicle in a case which was a prescribed case under the last preceding subregulation; or
(b) imported a motor vehicle into Australia, being a motor vehicle in respect of the entry for home consumption of which sales tax was not payable by the member;
the sale of one other motor vehicle for use by the member during that tour of duty is, for the purposes of the relevant item in the First Schedule to the Act, a prescribed case if:
(c) the first motor vehicle imported or purchased by the member is still owned and used by him on the date of the purchase of the second motor vehicle; and
(d) the Commissioner has furnished to the member a certificate for the purpose of this paragraph relating to the sale of the second motor vehicle to the member.
(3) Where the sale of a motor vehicle for use by a member of the armed forces of the Government of Canada, or of the Government of New Zealand, serving in Australia would, but for paragraph (d) of the last preceding subregulation, be a prescribed case for the purposes of the relevant item in the First Schedule to the Act, the Commissioner shall, on application made by the member, furnish to the member a certificate for the purpose of paragraph (d) of the last preceding subregulation in relation to the sale of the motor vehicle if the domestic circumstances of the member are such that two motor vehicles are reasonably needed for use by the member and his family.
(4) In this regulation:
(a) a reference to a motor vehicle shall not be read as including a reference to:
(i) a motor vehicle that has, either through a process of retailing or otherwise, gone into use in Australia; or
(ii) an imported motor vehicle in respect of which the Collector of Customs has granted to the person importing it permission to take delivery of the motor vehicle under section 6A of the
Sales Tax Assessment Act (No. 5) 1930-1966 or of that Act as amended at any time;
(b) a reference to the relevant item in the First Schedule to the Act:
(i) shall, in relation to a member of the armed forces of the Government of Canada, be read as a reference to item 115A in the first Schedule to the Act; and
(ii) shall, in relation to a member of the armed forces of the Government of New Zealand, be read as a reference to item 115B in the First Schedule to the Act.
The Sales Tax (Exemptions
and Classifications) (Old Law) Regulations(in force under the
1965 No. 88 | 1 July 1965 | 1 July 1965 | |
1967 No. 103 | 27 July 1967 | 27 July 1967 | — |
1970 No. 212 | 30 Dec 1970 | 30 Dec 1970 | — |
1979 No. 79 | 24 May 1979 | 24 May 1979 | — |
1984 No. 324 | 2 Nov 1984 | R. 1: 1 Jan 1983 Remainder: 2 Nov 1984 | — |
1985 No. 99 | 5 June 1985 | 5 June 1985 | — |
1992 No. 361 | 9 Nov 1992 | 1 Jan 1993 | — |
am. = amended rep. = repealed rs. = repealed and substituted | |
R. 1......................................... | am. 1992 No. 361 |
R. 4......................................... | rep. 1979 No. 79 |
R. 6......................................... | am. 1967 No. 103; 1979 No. 79 |
R. 7......................................... | am. 1967 No. 103; 1984 No. 324 |
R. 8......................................... | ad. 1967 No. 103 |
am. 1985 No. 99 | |
R. 9......................................... | ad. 1970 No. 212 |
am. 1985 No. 99 | |
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