Sales Tax Regulations (Amendment) (Cth)

STATUTORY RULES.

1935. No. 124

 

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 under the Sales Tax Assessment Act (No. 9) 1930‑1935.

Dated this sixth day of December, 1935.

(SGD.) ISAAC A. ISAACS

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.

Parts.

2. Regulation 3 is amended by omitting the words and symbols “Part IIIb.—Exemptions.”

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* Notified in the Commonwealth Gazette on December, 1935.

  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 and 111.

5817—30/6.12.1935.—Price 3d.

3. Regulation 7 is repealed and the following regulation inserted in its stead:—

Issue of certificate.

“7. The Commissioner, or a person thereto authorized in writing by the Commissioner, shall issue to every manufacturer or wholesale merchant who has made application in pursuance of this Part a certificate in accordance with Form C in respect of each application so made.”

Circumstances in which certificates are to be quoted.

4. Regulation 12 is amended—

(a) by omitting from paragraph (h) of sub‑regulation (1.) the words “specified in the Schedule to the Sales Tax Assessment Act (No. 5) 1930‑1931” and inserting in their stead the words “covered by any item or sub‑item in the Schedule to the Sales Tax Exemptions Act 1935”;

(b) by omitting from paragraph (h)of sub‑regulation (1.) the words “specified in the Schedule to the Sales Tax Assessment Act (No. 1) 1930‑1931 or containers of any goods so specified” and inserting in their stead the words “covered by any item or sub‑item in the Schedule to the Sales Tax Exemptions Act 1935, or containers of any goods so covered”;

(c) by omitting paragraph (i)of sub‑regulation (1.);

(d) by omitting from paragraph (j) of sub‑regulation (1.) the words “specified in the First Schedule to the Sales Tax Assessment Act (No. 1) 1930‑1935” and inserting in their stead the words “covered by any item or sub‑item in the Schedule to the Sales Tax Exemptions Act 1935”;

(e) by omitting from paragraph (a) of sub‑regulation (2.) the words “paragraph (aa)of sub‑section (1.) of section 20 of that Act” and inserting in their stead the words “item 74 in the Schedule to the Sales Tax Exemptions Act 1935”; and

(f) by omitting from paragraph (a)of sub‑regulation (2.) the word “paragraph” (second occurring) and inserting in its stead the word “item”.

Cases in which quotation of certificate not authorized.

5. Regulation 13 is amended—

(a) by omitting paragraph (e) and inserting in its stead the following paragraph:—

“(e) if he is a manufacturer who, by virtue of sub‑item (1) or (2) of item 39, or of item 100, 101, 102, or 103, in the Schedule to the Sales Tax Exemptions Act 1935, is exempt from sales tax upon the sale value of any goods manufactured by him—to quote his certificate in respect of the purchase or importation by him of goods to be used in, wrought into, or attached to, the goods to be so manufactured;”;

(b) by omitting paragraph (ea); and

(c) by omitting the letter and symbols “(k)”from the last paragraph of that regulation and inserting in their stead the letter and symbols “(h)”.

Repeal of Part IIIb.

6. The heading to Part IIIb. and regulations 18b, 18c and 18d are repealed.

Persons to whom refunds or payments may be made.

7. Regulation 46 is amended by omitting from sub‑regulation (3.) all the words after the word “with” and inserting in their stead the words “an arrangement as specified in item 74 in the Schedule to the Sales Tax Exemptions Act 1935”.

Repeal of the Second Third and Fourth Schedules.

8. The Second, Third and Fourth Schedules to the Sales Tax Regulations are repealed.

 

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