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

STATUTORY RULES

1967 No. 103

 

REGULATIONS UNDER THE SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1935-1967.*

I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Sales Tax (Exemptions and Classifications) Act 1935-1967.

Dated this twentieth day of July, 1967.

CASEY

Governor-General.

By His Excellency’s Command,

 

(Sgd) William McMahon

Treasurer.

Amendments of the Sales Tax (Exemptions and Classifications) Regulations 

Motor vehicles for use by members of the United States forces.

1. Regulation 6 of the Sales Tax (Exemptions and Classifications) Regulations is amended by omitting from sub-paragraph (i) of paragraph (a) and sub-paragraph (i) of paragraph (b) the words “sub-item (1) of”.

Goods for the personal use of members of the United States forces.

2. Regulation 7 of the Sales Tax (Exemptions and Classifications) Regulations is amended by inserting, after the words “item 11 in”, the words “Part I. of”.

3. 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 the United Kingdom.

“8.—(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 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.

 

* Notified in the Commonwealth Gazette on 1967.

  Statutory Rules 1965, No. 88.

6628/66.—Price 5c 10/14.6.1967

 

“(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 sub-regulation; or

(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 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.”.

 

By Authority: A. J. Arthur, Commonwealth Government Printer, Canberra