Sales Tax Regulations 1930 (Amendment) (Cth)

STATUTORY RULES.

1936. No. 132.

REGULATIONS UNDER—

THE SALES TAX ASSESSMENT ACT (No. 1) 1930-1935,

THE SALES TAX ASSESSMENT ACT (No. 2) 1930-1935,

THE SALES TAX ASSESSMENT ACT (No. 3) 1930-1935,

THE SALES TAX ASSESSMENT ACT (No. 4) 1930-1935,

THE SALES TAX ASSESSMENT ACT (No. 5) 1930-1935,

THE SALES TAX ASSESSMENT ACT (No. 6) 1930-1935,

THE SALES TAX ASSESSMENT ACT (No. 7) 1930-1935,

THE SALES TAX ASSESSMENT ACT (No. 8) 1930-1935,

AND UNDER

THE SALES TAX ASSESSMENT ACT (No. 9) 1930-1935.*

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 Assessment Act (No. 1) 1930-1935, the Sales Tax Assessment Act (No. 2) 1930-1935, the Sales Tax Assessment Act (No. 3) 1930-1935, the Sales Tax Assessment Act (No. 4) 1930-1935, the Sales Tax Assessment Act (No. 5) 1930-1935, the Sales Tax Assessment Act (No. 6) 1930-1935, the Sales Tax Assessment Act (No. 7) 1930-1935, the Sales Tax Assessment Act (No. 8) 1930-1935, and the Sales Tax Assessment Act (No. 9) 1930-1935.

Dated this Twenty third

day of September , 1936.

(SGD.) GOWRIE.

Governor-General.

By His Excellency’s Command,

Treasurer.

Amendment of the Sales Tax Regulations.  

Interpretation.

1. In these Regulations, unless the contrary intention appears, any reference to a regulation shall be read as a reference to a regulation contained in the Sales Tax Regulations, as amended to the date of commencement of these Regulations.

 

* Notified in the Commonwealth, Gazette on  , 1936

  Statutory Rules 1930, No. 156, as amended by Statutory Rules 1931, Nos. 63 and 87; 1932, Nos. 79 and 144; 1933, Nos. 60 and 120; 1934, Nos. 34, 64, 97 and 154; and 1935, Nos. 51, 111 and 124.

4666.—12/21.9.1936.—Price 3d.

 

Definitions.

2. Regulation 4 is amended by inserting in sub-regulation (1.) before the definition of “Deputy Commissioner” the following definition:—

“‘Aids to manufacture’ means goods for use by a person who manufactures or makes up goods—

(a) in the actual processing or treatment of goods to be used in, wrought into or attached to goods to be manufactured or made up by him;

(b) in any processing or treatment by which goods to which that processing or treatment is applied are used in, wrought into or attached to goods to be manufactured or made up by him;

(c) in any processing or treatment for the purpose of bringing goods manufactured or made up by him into the form or condition in which he markets or uses those goods, or (as the case may be) in which he supplies those goods to the person for whom he makes them up;

(d) in any processing or treatment for the purpose of disposing of waste substances resulting from any processing or treatment applied by him as specified in paragraphs (a), (b) or (c) of this definition;

(e) in operating, applying, cleansing or sterilizing machinery, implements or apparatus used in the processing or treatment specified in paragraph (a), (b), (c) or (d) of this definition; or

(f) in the cleansing or sterilizing of bottles, vats or other containers which he uses in the storage or marketing of goods which he manufactures or makes up or in the storage of goods to be used in, wrought into or attached to the goods to be manufactured or made up by him,

and, without limiting the generality of the foregoing, includes—-

(g) abrasive cloths and abrasive papers; cotton waste, cotton wool and other cleansing or polishing cloths; marking chalks, branding inks and similar marking or branding materials; filter paper, filter pulp and other filtering preparations; masking papers, cover papers, and masking tape; and lasting tacks, lacing thread and toe bracing wire,

but does not include—-

(h) goods for use as, or as parts of, machinery, implements, tools, patterns, dies, moulds, cores, photographic and cinematographic films and photographic plates, vehicles, containers (including goods of the classes and for the uses included in or

 

specifically excluded from item 91 in the Schedule to the Sales Tax Exemptions Act 1935) and other plant.”

Circumstances in which certificates are to be quoted.

3. Regulation 12 is amended by adding at the end thereof the following sub-regulation:—

“(3.) A registered person who manufactures or makes up goods shall quote his certificate in respect of the purchase or importation of—

(a) goods for use by him as aids to manufacture (as defined in these Regulations); or

(b) goods (not being goods specified in paragraph (h)of the definition of aids to manufacture) for use by him in the processing or treatment of goods to be used by him as aids to manufacture (as defined in these Regulations) or in the cleansing or sterilizing of bottles, vats or other containers for use in the storage of goods to be used by him as aids to manufacture (as defined in these Regulations.) “.

4. Regulation 13 is amended—

(a) by adding at the end of paragraph (f) the word “or”;

(b) by omitting from paragraph (g) the word “or” (last occurring); and

(c) by omitting paragraph (h).

Goods made to order.

5. Regulation 18a is amended by omitting the words “thirty-three and one-third” and inserting in their stead the word “fifty”.

 

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