Sales Tax (Exemptions and Classifications) Regulations (Amendment) (Cth)

STATUTORY RULES

1970 No.

 

REGULATION UNDER THE SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1935-1970.*

I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulation under the Sales Tax (Exemptions and Classifications) Act 1935-1970.

Dated this twenty-fourth day of December, 1970.

Paul Hasluck

Governor-General.

By His Excellency’s Command,

Treasurer.

Amendment of the Sales Tax (Exemptions and Classifications) Regulations 

The Sales Tax (Exemptions and Classifications) Regulations are amended by adding at the end thereof the following regulation:—

Motor vehicles for use by members of the armed forces of Canada or New Zealand.

“9.—(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 importation of the motor vehicle or each of the 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 sub-regulation; or

 

* Notified in the Commonwealth Gazette on 1970.

  Statutory Rules 1965, No. 88, as amended by Statutory Rules 1967, No. 103.

24580/70—Price 5c 9/11.11.1970

 

(b)imported a motor vehicle into Australia, being a motor vehicle in respect of the importation 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 sub-regulation, 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 sub-regulation 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.”.

 

Printed by Authority by the Government Printer of the Commonwealth of Australia