Sales Tax Regulations 1930 (Amendment) (Cth)

STATUTORY RULES.

1944. No. 115.

 

REGULATIONS UNDER THE—

SALES TAX ASSESSMENT ACT (No. 1) 1930-1942,

SALES TAX ASSESSMENT ACT (No. 2) 1930-1936,

SALES TAX ASSESSMENT ACT (No. 3) 1930-1936,

SALES TAX ASSESSMENT ACT (No. 4) 1930-1936,

SALES TAX ASSESSMENT ACT (No. 5) 1930-1939,

SALES TAX ASSESSMENT ACT (No. 6) 1930-1936,

SALES TAX ASSESSMENT ACT (No. 7) 1930-1936,

SALES TAX ASSESSMENT ACT (No. 8) 1930-1936,

and under

SALES TAX ASSESSMENT ACT (No. 9) 1930-1936.*

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) 1930-1942, the Sales Tax Assessment Act (No. 2) 1930-1936, the Sales Tax Assessment Act (No. 3) 1930-1936, the Sales Tax Assessment Act (No. 4) 1930-1936, the Sales Tax Assessment Act (No. 5) 1930-1939, the Sales Tax Assessment Act (No. 6) 1930-1936, the Sales Tax Assessment Act (No. 7) 1930-1936, the Sales Tax Assessment Act (No. 8) 1930-1936, and under the Sales Tax Assessment Act (No. 9) 1930-1936.

Dated this twenty-seventh day of July, 1944.

(SGD.) GOWRIE.

Governor-General.

By His Excellency’s Command,

Treasurer.

 

Amendments of the Sales Tax Regulations. 

Definitions

1. Regulation 4 of the Sales Tax Regulations is amended by omitting from paragraph (h) of the definition of “Aids to manufacture” in sub-regulation (1.) the words and figures “the Schedule to the Sales Tax Exemptions Act 1935” and inserting in their stead the words and figures “the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1943”.

* Notified in the Commonwealth Gazette on , 1944.

  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; 1935, Nos. 51, 111 and 124; 1936, Nos. 132 and 164; 1938, Nos. 52 and 117; 1940, Nos. 98, 258 and 284; and 1942, Nos. 178 and 478.

3951.—Price 3d. 18/5.7.1944.

 

Cases in which quotation of certificate not authorized.

2. Regulation 13 of the Sales Tax Regulations is amended—

(a) by inserting in sub-paragraph (i) of paragraph (c) of sub-regulation (1.), after the word “sale”, the words “or to be manufactured and applied by him to his own use as defined by sub-section (2.) of section 17 of the Sales Tax Assessment Act (No. 1) 1930-1942”; and

(b) by omitting from sub-regulation (2.) the words and figures “the Schedule to the Sales Tax Exemptions Act 1935-1940” and inserting in their stead the words and figures “the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1943”.

Goods made to order.

3. Regulation 18a of the Sales Tax Regulations is amended—

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

(b) by omitting paragraph (c).

Contractors.

4. Regulation 25a of the Sales Tax Regulations is amended by inserting in paragraph (5.), after the word “if”, the word “the”.

Payment by cheque.

5. Regulation 30 of the Sales Tax Regulations is amended by omitting the word “and” and inserting in its stead the word “the”.

6. Regulation 37 of the Sales Tax Regulations is repealed and the following regulation inserted in its stead:—

Amount of deposit to accompany request for review.

“37. Where, under sub-section (4.) of section 41 of the Sales Tax Assessment Act (No. 1) 1930-1942, a taxpayer requests the Commissioner to refer to a Board of Review a decision upon an objection against the amount or sale value upon which he is required to pay sales tax in respect of any goods, the taxpayer’s request shall be accompanied by a fee of One pound”.

Evidence.

7. Regulation 42 of the Sales Tax Regulations is amended—

(a) by omitting, from sub-regulation (2.) all the words from and including the words “In the exercise” to and including the words “Board of Review,”;

(b) by inserting after sub-regulation (2.) the following sub-regulation:—

“(2a.) A person shall not, without just cause or excuse shown by him, refuse or neglect to comply with a requirement made on him under this regulation, or to answer fully and truly any question put to him by the Chairman of a Board in connexion with a review”; and

(c) by omitting from sub-regulation (3.) the words “the last preceding sub-regulation” and inserting in their stead the words “this regulation”.

Claims for refund.

8. Regulation 49 of the Sales Tax Regulations is amended by inserting in paragraphs (ii) and (iii) of sub-regulation (1.), before the word and figures “regulation 46” the words “sub-regulation (1.) of”.

 

Refunds in special cases.

9. Regulation 51aof the Sales Tax Regulations is amended by inserting in sub-regulation (1.), before the word and figures “regulation 46”, the words “sub-regulation (1.) of”.

10. Regulation 57 of the Sales Tax Regulations is repealed and the following regulation inserted in its stead:—

Notice of appointment of a public officer.

“57. The notice of appointment of a public officer of a company referred to in paragraph (b) of section 68 of the Sales Tax Assessment Act (No. 1) 1930-1942 shall be given to the Commissioner at the office of the Deputy Commissioner for the State in which the head office in Australia of the company is located, and shall be accompanied by a specimen signature of the public officer.”.

Meaning of members of Defence Forces for purposes of exemptions of certain goods.

11. Regulation 71a of the Sales Tax Regulations is repealed.

Amendments of the First Schedule.

12. The First Schedule to the Sales Tax Regulations is amended—

(a) by omitting from Form A all the words after the word “issued” to end of Form and inserting in their stead the following words:—

“Dated at  this day of  194 .

*Signature.

*In the case of a company, application to be signed by the Public Officer In the case of a firm the senior partner of the partners in Australia when the application is made.”

; and

(b) by omitting from Form C the words “section sixteen” and inserting in their stead the words “sub-section (3a.) of section eleven, or section sixteen, ”.

 

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