Sales Tax Regulations (Amendment) (Cth)

Statutory Rules 1985 No. 1001

Sales Tax Regulations2 (Amendment)

I, THE GOVERNOR-GENERAL of 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, the Sales Tax Assessment Act (No. 2) 1930, the Sales Tax Assessment Act (No. 3) 1930, the Sales Tax Assessment Act (No. 4) 1930, the Sales Tax Assessment Act (No. 5) 1930, the Sales Tax Assessment Act (No. 6) 1930, the Sales Tax Assessment Act (No. 7) 1930,the Sales Tax Assessment Act (No. 8) 1930, the Sales Tax Assessment Act (No. 9) 1930 and the Sales Tax Assessment Act (No. 10) 1985.

Dated 5 June 1985.

N. M. STEPHEN

Governor-General

By His Excellency’s Command,

Paul Keating

Treasurer

Principal Regulations

1. In these Regulations, “Principal Regulations” means the Sales Tax Regulations.

Interpretation

2. In these Regulations, unless the contrary intention appears, “the Act” means the Sales Tax Assessment Act (No. 1) 1930.

13003/85  (S.R. 169/85)  Cat. No. 85 4360 4 Recommended  retail price 60c

 

3. Regulation 3 of the Principal Regulations is repealed and the following regulation substituted:

Application

“3. (1) These Regulations apply for the purposes of the Sales Tax Assessment Act (No. 10) 1985 in like manner as they apply for the purposes of the Sales Tax Assessment Act (No. 1) 1930.

“(2) Registrations, certificates and securities made, issued or given for the purposes of the Sales Tax Assessment Act (No. 1) 1930 before the commencement of this regulation shall be deemed to be made, issued or given for the purposes also of the Sales Tax Assessment Act (No. 10) 1985.”.

Interpretation

4. Regulation 4 of the Principal Regulations is amended by adding at the end the following sub-regulation:

“(6) In these Regulations, a reference to an Act under which these Regulations are made shall be read as including a reference to the Sales Tax Assessment Act (No. 10) 1985.”.

Repeal

5. Regulations 5 and 6 of the Principal Regulations are repealed.

6. Regulation 7 of the Principal Regulations is repealed and the following regulation substituted:

Form of certificate

“7. Where, on the registration of a person, the Commissioner issues to the person a certificate pursuant to sub-section 11 (4) of the Sales Tax Assessment Act (No. 1) 1930,the certificate shall be in accordance with Form B in the Second Schedule.”.

Cancellation of certificate

7. Regulation 9 of the Principal Regulations is amended by omitting sub-regulation (1).

8. Regulation 11 of the Principal Regulations is repealed and the following regulation substituted:

Interpretation

“11. In this Part—

(a) ‘wholesale merchant who sells goods principally by wholesale’ or ‘manufacturer who sells goods principally by wholesale’ means a wholesale merchant or a manufacturer, as the case may be, the total value of whose average yearly sales by wholesale is, or would be, in the opinion of the Commissioner, not less than 50 per cent of the total value of his average yearly sales, whether by wholesale or otherwise;

(b) ‘person who sells goods principally by retail’ means a person whose sales of goods, not being sales of a kind referred to in paragraph (b), (c), (e) or (g) of the definition of ‘Sale of goods by wholesale’ in sub-section 3 (1) of the Sales Tax Assessment Act (No. 1) 1930,are, in the opinion of the Commissioner, made principally by retail;

(c) a reference to a sale of goods by wholesale shall be read as including a reference to a sale of goods by retail under an indirect marketing arrangement; and

(d) a reference to a sale of goods by retail shall not be taken to include a reference to a sale of goods by retail under an indirect marketing arrangement.”.

Quotation of certificate

9. Regulation 12 of the Principal Regulations is amended—

(a) by omitting from paragraph (1) (a) “or importation by the registered person of goods” and substituting “of goods, or the entry for home consumption of imported goods, by the registered person”;

(b) by omitting paragraph (1) (b) and substituting the following paragraph:

“(b) if the registered person is a manufacturer—in respect of the purchase of goods, or the entry for home consumption of imported goods, to be used in, wrought into or attached to—

(i) goods to be manufactured by him for sale or lease; and

(ii) goods to be manufactured and applied by him to his own use as defined in sub-section 17 (2) of the Sales Tax Assessment Act (No. 1) 1930;”;

(c) by omitting from paragraph (1) (c) “, lease or importation by the registered person of goods” and substituting “or lease of goods, or the entry for home consumption of imported goods, by the registered person”;

(d) by omitting paragraph (1) (d) and substituting the following paragraph:

“(d) in respect of the purchase of goods, or the entry for home consumption of imported goods, by the registered person—

(i) to be used in, wrought into or attached to goods to be manufactured by him for use by him as aids to manufacture or auxiliaries to aids to manufacture; and

(ii) for sale or lease to persons for use by them as aids to manufacture or auxiliaries to aids to manufacture;”;

(e) by omitting from paragraph (1) (e) all the words after “by wholesale—” and substituting “in respect of the entry by him for home consumption of imported goods, or the purchase by him of goods, not being goods in respect of which he is required to quote his certificate under paragraph (a), for sale by him for the purposes of that business;”;

(f) by inserting after paragraph (1) (e) the following paragraph:

“(ea) if, in a State in which the registered person has a place of business in respect of which a certificate has been issued to him, that person is a person who sells goods principally by retail—in respect of—

(i) the entry by him for home consumption of imported goods; or

(ii) the purchase by him of goods, being goods specified by him at the time of that entry or purchase to be so entered or purchased for sale by wholesale, for sale by him for the purposes of that business;”;

(g) by omitting from paragraph (1) (f) “purchased or imported” and substituting “, being purchased goods, or imported goods entered for home consumption,”;

(h) by omitting from paragraph (1) (g) “or importation of goods” and substituting “of goods, or the entry for home consumption of imported goods”;

(i) by omitting from sub-regulation (2) “, importation or lease of goods” and substituting “or lease of goods, or the entry for home consumption of imported goods”;

(j) by omitting from sub-regulation (3) “or importation by him of containers” and substituting “of containers, or the entry for home consumption of imported containers, by him”;

(k) by omitting from sub-regulation (4) “or importation by him of containers” and substituting “by him of containers, being bottles or jars, or the entry for home consumption by him of imported containers,”;

(l) by omitting from sub-regulation (5) all the words from and including “A registered” to and including “imported if” and substituting—

“A registered person who, by virtue of sub-regulation (3) or (4), quotes his certificate in respect of the purchase of containers, or the entry for home consumption of imported containers, (in this sub-regulation referred to in either case as “the secondary containers”) shall quote that certificate in respect of the purchase by him of each container, or the entry for home consumption by him of each imported container, (in this sub-regulation referred to in either case as “the primary container”), if any, in which the secondary containers are so purchased or entered if; and

(m) by omitting from paragraph (6) (a) “, importation or lease of goods” and substituting “or lease of goods, or the entry for home consumption of imported goods”.

Certificate not quoted

10. Regulation 13 of the Principal Regulations is amended—

(a) by omitting from paragraph (a) “, lease or importation by him of goods” and substituting “or lease by him of goods, or the entry for home consumption by him of imported goods”; and

(b) by omitting from paragraph (b) “or importation by him of containers” and substituting “by him of containers, or the entry for home consumption by him of imported containers”.

11. After regulation 14 of the Principal Regulations the following regulation is inserted:

Certificate deemed to be quoted in certain circumstances

“14a. (1) Where, in a State in which a registered person has a place of business in respect of which a certificate has been issued to the person, that registered person—

(a) is a person who sells goods principally by retail;

(b) is not required by paragraph 12 (1) (ea) to quote his certificate in respect of the purchase of goods, or the entry for home consumption of imported goods; and

(c) sells any goods or imported goods referred to in paragraph (b) by wholesale,

the registered person shall be deemed to have quoted his certificate in respect of the purchase or entry by him of those last-mentioned goods or imported goods.

“(2) Where—

(a) at a time before the commencement of this regulation a person, being a registered person (whether or not a registered person at that time) or a person required to be registered (whether or not a person required to be registered at that time) purchased or imported goods, or entered for home consumption imported goods, for sale by him;

(b) the person or some other person had paid or was liable to pay tax upon a sale value of those goods; and

(c) the person, after the commencement of this regulation, sells any of those goods by wholesale,

the person shall be deemed to have quoted his certificate in respect of the purchase, importation or entry, as the case may be, of the goods so sold.”.

Repeal

12. Regulations 21 and 22 of the Principal Regulations are repealed.

Security by deposit

13. Regulation 25 of the Principal Regulations is amended—

(a) by omitting from sub-regulation (2) all the words from and including “the last” to and including “the bonds” and substituting “sub-regulation (1), the Commissioner may dispose of the deposit”;

(b) by omitting from sub-regulation (4) “bonds or cash lodged as a deposit” and substituting “a deposit lodged”;

(c) by omitting sub-regulation (5);

(d) by omitting from sub-regulation (6) “bonds lodged as a deposit” and substituting “a deposit lodged”; and

(e) by omitting sub-regulation (7) and substituting the following sub-regulation:

“(7) Where—

(a) a person has lodged a deposit in respect of a security;

(b) the certificate in respect of which the security was given has been cancelled;

(c) the person is no longer required to be a registered person; and

(d) the person has met all existing and prospective liabilities for sales tax, the Commissioner shall deliver or pay to the person or to the authorized agent or legal personal representative of the person, as the case requires—

(e) any part of the deposit that has not been disposed of pursuant to this regulation; and

(f) the balance of any cash held under the security after the deduction of any amounts authorised to be appropriated from the deposit.”.

Repeal

14. Regulation 28 of the Principal Regulations is repealed.

Second Schedule

15. The Second Schedule to the Principal Regulations is amended—

(a) by omitting Form A;

(b) by omitting from Form B “Nos. 1-9” (wherever occurring) and substituting “Nos. 1-10”; and

(c) by omitting Forms F, G and H.

Additional amendments

16. The Principal Regulations are amended as set out in the Schedule to these Regulations.

SCHEDULE Regulation 16

ADDITIONAL AMENDMENTS

1. The following provisions of the Principal Regulations are amended by omitting “imported” (wherever occurring) and substituting “entered”:

Sub-regulation 12 (2),sub-regulation 14 (1), paragraph 50 (6) (f), paragraph 57a (2) (c).

2. The following provisions of the Principal Regulations are amended by omitting “importation” (wherever occurring) and substituting “entry”:

Paragraph 12 (1) (f), paragraph 12 (3) (e), sub-regulation 12 (6), sub-regulation 14 (2), paragraph 50 (6) (f).

3. The following provisions of the Principal Regulations arc amended by omitting “goods imported” (wherever occurring) and substituting “imported goods entered for home consumption”:

Sub-regulation 57 (1), sub-regulation 57a (2).

4. The Principal Regulations arc further amended as set out in the following table:

SCHEDULE—continued

     

Provision	Omit	Substitute
Sub-regulation 12 (2).................	“importation” (last occurring)	“entry”
Sub-regulation 14 (1).................	“or importation by him of those goods”	“by him of those goods, or the entry for home consumption by him of those imported goods”
Paragraph 14 (2) (a)...................	“or imports”	“goods, or enters for home consumption imported “
Regulation 15............................	(a) “or importation of those goods”	“of those goods, or the entry for home consumption of those goods (being imported goods)”
	(b) “importation” (last occurring)	“entry”
Sub-regulation 17 (1).................	(a) “purchase, lease or importation of goods”	“purchase or lease of goods, or the entry for home consumption of imported goods”
	(b) “importation” (last occurring)”	“entry”
(a) “importation of”	“entry for home consumption of imported”
(b) “entry for home consumption”	“entry”
Paragraph 48 (1) (a)...................	“importation of any”	“entry for home consumption of any imported”
Paragraph 48 (1) (d)...................	“imported”	“entered for home consumption imported”
Paragraph 48 (1) (f)....................	“imported”	“entered for home consumption imported”
Sub-paragraph 48 (1) (h) (ii).......	“importation of any”	“entry for home consumption of any imported”
Sub-paragraph 48 (1) (i) (i).........	“importation of any”	“entry for home consumption of any imported”
Sub-regulation 48 (2).................	“imported or purchased”	“, being purchased goods or imported goods entered for home consumption”
Sub-regulation 49 (1).................	“importation”	“entry for home consumption”
Sub-regulation 50 (5).................	“importation of the goods”	“entry for home consumption of the imported goods”
Sub-regulation 50 (6).................	“, importation or manufacture, as the case may be, of the goods”	“or manufacture, as the case may be, of the goods, on the entry for home consumption of the imported goods”
Sub-regulation 55 (2).................	(a) “imported” (first occurring)	“, in the case of imported goods, entered for home consumption” “entered”
	(b) “imported” (last occurring)
Second Schedule Form C............	“purchaser, lessee or importer”	“certificate holder(s)”

NOTES

1. Notified in the Commonwealth of Australia Gazette on 5 June 1985.

2. Statutory Rules 1956 No. 59 as amended by 1965 No. 186; 1981 No. 294; 1982 No. 167; 1984 Nos. 8, 409 and 417.

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