Sales Tax (Exemptions and Classifications) Regulations (Cth)

Statutory Rules 1992

No. 363 1

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Sales Tax (Exemptions and Classifications) Regulations

I, The Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Sales Tax (Exemptions and Classifications) Act 1992.

 Dated 2 November 1992.

 BILL HAYDEN

 Governor-General

 By His Excellency’s Command,

JOHN DAWKINS

Treasurer

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Citation

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

Commencement

 2. These Regulations commence on 1 January 1993.

Interpretation

 3.In these Regulations, unless the contrary intention appears:

“Act” means the Sales Tax (Exemptions and Classifications) Act 1992;

“member”, in relation to circumstances prescribed for the purposes of item 134, 135, 136 or 137 of Schedule 1 to the Act, means a member of the armed forces mentioned in the item.

United Kingdom, Canadian and New Zealand armed forces

 4. For the purposes of items 134, 136 and 137 in Schedule 1 to the Act, the following circumstances are prescribed:

• (a)

  during the tour of duty in which the member is serving in Australia and acquires the motor vehicle—he or she has not previously imported or purchased a motor vehicle (except a motor vehicle to which subregulation 10 (1) or (2) of the Sales Tax Assessment Regulations applies);

• (b)

  during the tour of duty in which the member is serving in Australia and acquires the motor vehicle—he or she has previously imported or purchased a motor vehicle or motor vehicles, and:

  • (i)

    in respect of each motor vehicle imported—the vehicle has been entered for home consumption under the Customs Act 1901 and the sales tax has been paid by the member; or

  • (ii)

    in respect of each motor vehicle purchased—the purchase price paid by the member included an amount equal to the sales tax paid or payable;

• (c)

  during the tour of duty in which the member is serving in Australia and acquires the motor vehicle—he or she has previously imported or purchased one motor vehicle that was exempted from sales tax under the circumstances prescribed in paragraph (a) or (b), and:

  • (i)

    the previous motor vehicle is still owned and used by the member at the time of the purchase of the second motor vehicle; and

  • (ii)

    the Commissioner is satisfied that the domestic circumstances of the member are such that 2 motor vehicles are reasonably needed for use by the member and his or her family.

United States Forces

 5. (1) For the purposes of subitem 135 (1) in Schedule 1 to the Act, goods of all kinds are prescribed, except motor vehicles.

(2)

For the purposes of subitem 135 (2) in Schedule 1 to the Act, the following circumstances are prescribed:

• (a)

  during the tour of duty in which the member is serving in Australia and acquires the motor vehicle—he or she has not previously imported or purchased a motor vehicle to which subitem 135 (4) or 135 (2) in the Schedule applies;

• (b)

  during the tour of duty in which the member is serving in Australia and acquires the motor vehicle—he or she has previously imported or purchased one motor vehicle that was exempted from sales tax under the circumstances prescribed in paragraph (a), and:

  • (i)

    the previous motor vehicle is still owned and used by the member at the time of the purchase of the second motor vehicle; and

  • (ii)

    the Commissioner is satisfied that the domestic circumstances of the member are such that 2 motor vehicles are reasonably needed for use by the member and his or her family.

(3)

For the purposes of subitem 135 (3) in Schedule 1 to the Act, goods covered by item 11 in Part 1 of Schedule 4 to the Customs Tariff are prescribed.

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NOTE

1. Notified in the Commonwealth of Australia Gazette on 9 November  1992.