Sales Tax Regulations 1930 (Amendment) (Cth)

STATUTORY RULES.

1940. No. 284.

 

REGULATION'S UNDER—

THE SALES TAX ASSESSMENT ACT (No. 1) 1930-1940,

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.*

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) 1930-1940, 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 Thirteenth day of December, 1940.

Governor-General.

By His Excellency’s Command,

Treasurer

 

Amendments of the Sales Tax Regulations. 

Circumstances in which certificates are to be quoted.

1 Regulation 12 of the Sales Tax Regulations is amended—

(a) by omitting from sub-regulations (1.) and (2.) the words “Schedule to the Sales Tax Exemptions Act 1935” (wherever occurring) and inserting in their stead the words “First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1940”; and

(b) by omitting from paragraph (j) of sub-regulation (1.) the words “Schedule to the Sales Tax Exemptions Act 1935-1938” and inserting in their stead the words “First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1940”.

 

* Notified in the Commonwealth Gazette on  , 1940.

  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, No. 52; and 1940, No.

7143.—15/19.11.1940.—Price 3d.

 

Cases in which quotation of certificate not authorized.

2. Regulation 13 of the Sales Tax Regulations is amended by omitting from paragraph (e) the words “Schedule to the Sales Tax Exemptions Act 1935-1938” and inserting in their stead the words “First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1940”.

Contractors.

3. Regulation 25a of the Sales Tax Regulations is amended by omitting the words “rate of tax” (twice occurring) and inserting in their stead the words “law relating to sales tax”.

Persons to whom refunds or payments may be made.

4. Regulation 46 of the Sales Tax Regulations is amended by omitting from sub-regulation (3.) the words “Schedule to the Sales Tax Exemptions Act 1935” and inserting in their stead the words “First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1940”.

Amount of refund or payment in other cases.

5. Regulation 48 of the Sales Tax Regulations is amended by inserting in sub-regulation (4.), after the words “highest rate in operation”, the words “in respect of the goods”.

Refund where tax paid on exempt goods.

6. Regulation 52b of the Sales Tax Regulations is amended—

(a) by omitting from sub-regulation (2.) the words “Schedule to the Sales Tax Exemptions Act 1935-1936” and inserting in their stead the words “First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1940

(b) by omitting from sub-regulation (3.) the words “Schedule to the Sales Tax Exemptions Act 1935-1938 (other than item 51b, sub-items (5.), (6.), (7.) or (8.) of item 52, or” and inserting in their stead the “words” “First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1940 (other than”; and

(c) by omitting from sub-regulation (4.) the words “Schedule to the Sales Tax Exemptions Act 1935-1936” and inserting in their stead the words “First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1940”.

Amendment of First Schedule.

7. The First Schedule is amended by omitting Form L and inserting in its stead the following Form:—

“FORM L.

Regulation 25.

Sales Tax Payable at—
%			%			%
Value for duty of goods converted into Australian currency ...................................................	£	s.	d.	£	s.	d.	£	s.	d.
Add Customs Duty (including primage)
Add 20% .......................................................
Total .............................................................
Sales Tax......................................	”

 

By Authority: L. F. Johnston,