Sales Tax Regulations (Amendment) (Cth)

 

STATUTORY RULES

1965 No. 186

Regulations under the—

SALES TAX ASSESSMENT ACT (NO. 1) 1930-1962

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) 1930-1963

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

SALES TAX ASSESSMENT ACT (NO. 9) 1930-1946.*

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) 1930-1962, 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) 1930-1963, 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 the Sales Tax Assessment Act (No. 9) 1930-1946.

Dated this tenth

day of December, 1965.

Casey

Governor-General.

By His Excellency's Command,

Harold Holt

Treasurer.

Amendments of the Sales Tax Regulations!

1. After regulation 57 of the Sales Tax Regulations the following regulation is inserted:—

Delivery of goods on the giving of a general security or undertaking for payment of tax.

"57a.—(1.) In this regulation, 'intergovernmental agreement' means an agreement, being an agreement to which the Commonwealth and the government of a country, or the governments of countries, other than Australia are parties, that provides for the importation of goods of a class or classes specified in the agreement into Australia and that country or those countries on a temporary basis without payment of tax.

*Notified in the Commonwealth Gazette on 16 December, 1965

  Statutory Rules 1956, No. 59.

14910/64.—Price 6d. (5c) 10/30.11.1965

 

"(2.) There may, in accordance with section. 6b of the Sales Tax Assessment Act (No. 5) 1930-1963, be brought into Australia on a temporary basis without payment of tax—

(a) goods included in a class of goods to which an intergovernmental agreement applies;

(b)goods imported by persons included in a class of persons to which an intergovernmental agreement applies;

(c) goods included in a class of goods to which an intergovernmental agreement applies imported by persons included in a class of persons to which an intergovernmental agreement applies; or

(d)goods imported for a purpose specified in an intergovernmental agreement as a purpose for which the goods may be imported on a temporary basis without payment of tax.

"(3.) Where goods are, in accordance with section 6d of the Sales Tax Assessment Act (No. 5) 1930-1963, brought into Australia on a temporary basis without payment of tax, the person to whom the goods are delivered under that section shall not, except with the consent of the Comptroller, lend, sell, pledge, mortgage, hire, give away, exchange or otherwise dispose or part with possession of the goods or in any way alter the goods.".

Additional amendments.

2. The Sales Tax Regulations are amended as set out in the Schedule to these Regulations.

THE SCHEDULE.

Regulation 2

ADDITIONAL AMENDMENTS

Regulations amended	Amendments
10	Omit " the Second Commissioner " insert " a Second Commissioner "
25	Omit from sub-regulation (6.) " the Second Commissioner " insert " a Second Commissioner "
33	Omit " the Second Commissioner " insert" a Second Commissioner "
35	Omit " the Second Commissioner " insert " a Second Commissioner "
54	Omit " Second Commissioner " (first occurring) insert " a Second Commissioner "
62	Omit " the Second Commissioner " (wherever occurring) insert " a Second Commissioner "
70	Omit " the Second Commissioner " insert " a Second Commissioner "
71	Omit " the Second Commissioner " insert " a Second Commissioner "
72	Omit " the Second Commissioner " insert " a Second Commissioner "
73	Omit " the Second Commissioner " insert " a Second Commissioner "
75	Omit " the Second Commissioner " insert" a Second Commissioner "
76	Omit " the Second Commissioner " insert " a Second Commissioner "

By Authority: A. J. Arthur, Commonwealth Government Printer, Canberra