Sales Tax (Exemptions and Classifications) Regulations (Cth)

STATUTORY RULES.

1951. No. 161.

 

REGULATIONS UNDER THE SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1935-1951.*

I, THE Administrator of the Government of 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 1935-1951.

Dated this eleventh day of December, 1951.

J. NORTHCOTT

Administrator.

By His Excellency’s Command,

Treasurer.

 

Sales Tax (Exemptions and Classifications) Regulations.

Citation.

1. These Regulations may be cited as the Sales Tax (Exemptions and Classifications) Regulations.

Commencement.

2. These Regulations shall be deemed to have come into operation on the twenty-seventh day of September, 1951.

Repeal.

3. The Sales Tax (Exemptions and Classifications) Regulations (being Statutory Rules 1943, No. 191) are repealed.

Definition.

4. In these Regulations, “Chief Censor” means the Chief Censor appointed under the Customs (Cinematograph Films) Regulations.

Educational films.

5. The following are prescribed educational films for the purposes of sub-item (2.) of Item 107 in the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1951:—

(a) imported cinematograph films covered by Item 320 (c) (2) (b) (2) in the schedule to the Customs Tariff 1933-1950; and

(b) cinematograph films made in Australia—

(i) which the Chief Censor certifies to be of an educational character; and

(ii) which the Commissioner is satisfied will not be screened for commercial purposes in picture theatres or places of public entertainment.

 

* Notified in the Commonwealth Gazette on , 1951.

 

By Authority: L. F. Johnston, Commonwealth Government Printer, Canberra.

6146.—Price 3d. 10/6.12.1951.