Sales Tax Procedure Regulations (Amendment) (Cth)

STATUTORY RULES.

1940. No. 285.

_______

REGULATION UNDER THE SALES TAX PROCEDURE ACT 1934-1940.*

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 Procedure Act 1934-1940.

Dated this thirteenth day of December, 1940.

Governor-General.

By His Excellency’s Command,

Treasurer.

_______

Amendment of the Sales Tax Procedure Regulations.

Amendment of Schedule.

The Schedule to the Sales Tax Procedure Regulations is amended by omitting Forms 1, 2, 3, 4 and 5 and inserting in their stead the following Forms:—

“Regulation 4. Form 1.

Number of Registration Certificate.

Commonwealth of Australia.

State of

To the Deputy Commissioner of Taxation,

Box , G.P.O.,

Sales Tax Procedure Act 1934-1940,

Sales Tax Assessment Act (No. 1) 1930-1940, and

Sales Tax Assessment Acts (Nos. 2, 3, 6 and 7) 1930-1936.

RETURN OF SALES AND OF SALES TAX FOR THE MONTH

OF 19 .

Submitted by—

Name (in full)

Address

Business

_________________________________________________________________________________

* Notified in the Commonwealth Gazette on  , 1940.

  Statutory Rules 1934, No. 155 as amended by Statutory Rules 1935, No. 52.

7199.—15/20.11. 1940.—Price 5d.

 

Description or Goods.

Aggregate amount and taxable value for which description of goods was sold.

Total taxable sale value (Total of amounts in Columns 2 and 4.)

Amount of Sales Tax on Taxable Sale Value as shown in Column 7.

Taxable Goods.

Total sale price of exempt goods.

Total sale price (excluding Sales Tax) of goods in respect of which tax is payable on the actual sale price

Total sale price of goods in respect of which tax is payable on a sale value other than the sale price.

Sale value of goods included in Column 3.

Total sale price of goods in respect of which tax is not payable.

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

Taxable at  %

Taxable at  %

Taxable at  %

Totals

Deductions.

Discounts.

Returns Inwards.

Bad Debts

Other Credits.

Totals.

@

Tax Deductions.

(a).........

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

% % %

(b).........

Rebate claimed in respect of tax previously paid on the goods in Columns (5) and (7) (or on raw materials used in those goods) (as per attached statement)

(c)..........

Deductions where the tax was previously paid at a rate greater or less than current rates (as per attached statement)

Net amount of tax payable..................................................

£

I,  of  proprietor being the proprietor/partner/public officer declare that the above return is true in every particular. Declared at  this  day of 19 . Signature of proprietor, partner or public officer.

“Regulation 4. Form 2.

Number of Registration Certificate.

Commonwealth of Australia.

State of

To the Deputy Commissioner of Taxation,

Box , G.P.O.,

Sales Tax Procedure Act 1934-1940, and

Sales Tax Assessment Act (No. 1) 1930-1940.

RETURN OF GOODS MANUFACTURED BY THE TAXPAYER AND TREATED AS STOCK FOR SALE BY RETAIL FOR THE MONTH OF

194 .

SUBMITTED BY—

Name (in full)

Address

Business

Description of Goods (Number or Quantity of Articles to be shown.)

Sale Value of Goods in Respect of which Tax is payable.

Value of Exempt Goods.

Total Taxable Sale Value (total of Amounts In Columns (2) (3) and (4)).

Amount of Tax.

Goods covered by paragraph (a) or (b) of Section (18)

Goods manufactured by taxpayer exclusively from tax-paid materials.

Goods made for taxpayer from tax-paid materials supplied by him.

(1)

(2)

(3)

(4)

(5)

(6)

(7)

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

Taxable at  %

Taxable at  %

Taxable at %

Totals ………

Deduct— (a) Rebates claimed in respect of tax (if any) previously paid on the raw materials used in the manufacture of the goods in Column (2) (as per statement attached) .........  £

(b) Tax at per centum on amount of bad debts in respect of goods the sale value of which was included in Column 6 of any previous return (as per statement attached) £

Net Tax .....................................................  £

I,  of  being the proprietor/partner/public officer declare that the above return is true in every particular.

Dated at  this  day of  194 .

Signature of proprietor, partner or public officer.

“Regulation 4. Form 3.

Number of Registration Certificate.

Commonwealth of Australia.

State of

To the Deputy Commissioner of Taxation,

Box , G.P.O.,

Sales Tax Procedure Act 1934-1940.

Sales Tax Assessment Act (No. 1) 1930-1940.

Sales Tax Assessment Acts (Nos. 4, 6 and 8) 1930-1936.

RETURN OF GOODS APPLIED DURING THE MONTH OF  TO HIS OWN USE BY THE MANUFACTURER THEREOF, OR BY A REGISTERED PERSON WHO HAS QUOTED HIS CERTIFICATE IN RESPECT OF THE PURCHASE OR IMPORTATION THEREOF.

SUBMITTED BY—

Name (in full)

Address

Business

Description of Goods.

Sale Value of Goods manufactured and applied to his own use.

Purchase Price of Goods Purchased Tax Free under Quotation of Certificate and applied to Taxpayer’s Own Use.

Sale Value of Goods Imported Tax Free under Quotation of Certificate and Applied to Taxpayer's Own Use.

Total Taxable Sale Value (Total of Amounts in Columns (2), (3), (4), (5) and (6)).

Amount of Sales Tax On Taxable Sale Value as shown in column (7)

By a Taxpayer who Does not Sell Similar Goods by Wholesale.

By a Taxpayer who sells Similar Goods by Wholesale

Goods manufactured exclusively from Materials on which Tax has been paid.

Other Goods.

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

Taxable at  %

Taxable at  %

Taxable at  %

Totals

Deduct—Rebates claimed in respect of tax (if any) previously paid on raw materials used in the manufacture of the goods in Columns (3) and (4) (as per statement attached)

£

Net Tax.....................

£

I,  of  being the proprietor/partner/public officer declare that the above return is true in every particular. Declared at   this  day of 19 . Signature of proprietor, partner or public officer.

“Regulation. 4. Form 4.

Number of Registration Certificate.

Commonwealth of Australia.

State of

To the Deputy Commissioner of Taxation,

Box , G.P.O.,

Sales Tax Procedure Act 1934-1940, and

Sales Tax Assessment Act (No. 9) 1930-1936.

RETURN OF GOODS LEASED DURING THE MONTH

OF  19 .

SUBMITTED BY—

Name (in full)

Address

Business

Description of goods.

Fair wholesale value of goods leased under hire-purchase agreements.

Particulars of goods leased otherwise than under hire-purchase agreements.

Taxable sale value.

Rate of tax.

Amount of sales tax.

Market value.

Period of lease.

Terms of payment.

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

Taxable at %

Taxable at %

Taxable at %

Totals

LESS—Rebate in respect of tax (if any) previously paid by taxpayer in respect of the above goods or included in the purchase price of the goods or the raw materials used in the manufacture of the goods............................................................................................................ £

Net Tax.............................. £

I,  of  being the proprietor/partner/public officer declare that the above return is true in every particular.

Declared at  this  day of  19 .

Signature of proprietor, partner or public officer.

“Regulation 8. Form 5.

Number of Registration Certificate.

Commonwealth of Australia.

State of

To the Deputy Commissioner of Taxation,

Box No. , G.P.O.,

Sales Tax Procedure Act 1934-1940.

Sales Tax Assessment Act (No. 1) 1930-1940.

Sales Tax Assessment Acts (Nos. 2-8) 1930-1936.

RETURN BY AUCTIONEERS.

________

RETURN OF SALES MADE ON THE  DAY OF 194  OF GOODS SOLD AT AUCTION ON BEHALF OF REGISTERED PERSONS BY—

Name of Auctioneer (in full)

Address

Description of Goods.

Full Name and Address and Registered Number of Vendor.

Full Name and Address of Purchaser.

Total Amount for which Goods were Sold.

Amount of Sales Tax on Taxable Sales.

Taxable Sales.

Non-Taxable Sales.

Sales of Exempt Goods.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

Taxable at %

Taxable at %

Taxable at %

I,  of  being the person

required to furnish this return declare that the above return is true in every particular.

Declared at  this  day of  19 .

Signature of Auctioneer ”.

___________________

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