Sales Tax Regulations (Amendment) (Cth)

STATUTORY RULES.

1934. No. 154.

 

REGULATIONS MADE UNDER—

THE SALES TAX ASSESSMENT ACT (No. 1) 1930-1934,

THE SALES TAX ASSESSMENT ACT (No. 2) 1930-1934,

THE SALES TAX ASSESSMENT ACT (No. 3) 1930-1934,

THE SALES TAX ASSESSMENT ACT (No. 4) 1930-1934,

THE SALES TAX ASSESSMENT ACT (No. 5) 1930-1934,

THE SALES TAX ASSESSMENT ACT (No. 6) 1930-1934,

THE SALES TAX ASSESSMENT ACT (No. 7) 1930-1934,

THE SALES TAX ASSESSMENT ACT (No. 8) 1930-1934,

AND UNDER

THE SALES TAX ASSESSMENT ACT (No. 9) 1930-1933.*

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) 1930-1934, the Sales Tax Assessment Act (No. 2) 1930-1934, the Sales Tax Assessment Act (No. 3) 1930-1934, the Sales Tax Assessment Act (No. 4) 1930-1934, the Sales Tax Assessment Act (No. 5) 1930-1934, the Sales Tax Assessment Act (No. 6) 1930-1934, the Sales Tax Assessment Act (No. 7) 1930-1934, the Sales Tax Assessment Act (No. 8) 1930-1934, and under the Sales Tax Assessment Act (No. 9) 1930-1933.

Dated the fifteenth day of December, 1934.

Governor-General.

By His Excellency’s Command,

for 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

 

* Notified in the Commonwealth Gazette on  , 1934.

 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; and 1934, Nos. 34, 64 and 97.

5859.—15/13.12.1934.—Price 5d.

commencement of these Regulations, and any reference to a Form shall be read as a reference to a Form contained in the First Schedule to those Regulations, as so amended.

2. Regulation 19 is repealed and the following regulations are inserted in its stead:—

“Return in accordance with Form G.

19. The return required to be furnished to the Commissioner in pursuance of—

(a) section 21 of the Sales Tax Assessment Act (No. 1) 1930-1934 by any manufacturer who makes any of the sales specified in section 18 of that Act;

(b) section 7 of the Sales Tax Assessment Act (No. 2) 1930-1934, by any person who makes any of the sales specified in sub-section (1.) of section 4 of that Act;

(c) section 7 of the Sales Tax Assessment Act (No. 3) 1930-1934 by any person who makes any of the sales specified in sub-section (1.) of section 4 of that Act;

(d) section 7 of the Sales Tax Assessment Act (No. 6) 1930-1934 by any person who makes any of the sales specified in sub-section (1.) of section 4 of that Act; or

(e) section 7 of the Sales Tax Assessment Act (No. 7) 1930-1934 by any person who makes any of the sales specified in sub-section (1.) of section 4 of that Act,

shall be in accordance with Form G.

“Return in accordance with Form H.

19aa. The return required to be furnished to the Commissioner in pursuance of section 21 of the Sales Tax Assessment Act (No. 1) 1930-1934 by any manufacturer who treats any goods as stock for sale by him by retail shall be in accordance with Form H.

“Return in accordance with Form JA.

19bb. The return required to be furnished to the Commissioner in pursuance of section 21 of the Sales Tax Assessment Act (No. 1) 1930-1934 by any manufacturer who applies to his own use any goods specified in sub-section (3.) of section 18 of that Act shall be in accordance with Form JA.

“Return in accordance with Form JB.

19cc.The return required to be furnished to the Commissioner in pursuance of section 7 of the Sales Tax Assessment Act (No. 4) 1930-1934 or of section 7 of the Sales Tax Assessment Act (No. 8) 1930-1934 by any person who applies to his own use any goods purchased by him in respect of the purchase of which he has quoted his certificate shall be in accordance with Form JB.

“Return in accordance with Form JC.

19dd. The return required to be furnished to the Commissioner in pursuance of section 7 of the Sales Tax Assessment Act (No. 6) 1930-1934 by any person who applies to his own use any goods specified in sub-section (1a.) of section 4 of that Act shall be in accordance with Form JC.

“Return in accordance with Form K.

19ee. The return required to be furnished to the Commissioner in pursuance of section 7 of the Sales Tax Assessment Act (No. 9) 1930-1933 by any person who leases any goods to a lessee as specified in section 4 of that Act shall be in accordance with Form K.”.

Auctioneers’ returns.

3. Regulation 22b is amended by omitting sub-regulation (2.) and inserting in its stead the following sub-regulation:—

“(2.) The return required to be furnished to the Commissioner in pursuance of sub-section (2.) of section 69 of the Sales Tax Assessment Act (No. 1) 1930-1934, or of that sub-section as applied by section 12 of the Sales Tax Assessment Act (No. 2) 1930-1934, section 12 of the Sales Tax Assessment Act (No.3) 1930-1934, section 12 of the Sales Tax Assessment Act (No. 6) 1930-1934, or section 12 of the Sales Tax Assessment Act (No. 7) 1930-1934, in the case prescribed by sub-regulation (1.) of this regulation, by an agent who is an auctioneer, and, on behalf of a registered person, sells any goods on the sale value of which tax is payable under any of those Acts, shall be in accordance with Form KA.”.

Form G.

4. Form G is amended—

(a) by omitting the words “Sales Tax Assessment Acts (Nos. 1, 2, 3, 6 and 7) 1930-1932.” and inserting in their stead the following words:—

“ * Sales Tax Assessment Act (No. 1) 1930-1934.

* Sales Tax Assessment Act (No. 2) 1930-1934.

* Sales Tax Assessment Act (No. 3) 1930-1934.

* Sales Tax Assessment Act (No. 6) 1930-1934.

* Sales Tax Assessment Act (No. 7) 1930-1934.”; and

*Strike out titles of Acts which are inapplicable.

(b) by omitting the figures “1930-1932” (wherever occurring) and inserting in their stead the figures “1930-1934”.

Form H.

5. Form H is amended—

(a) by omitting the word and figures “Regulation 19” and inserting in their stead the word and figures “Regulation 19aa”; and

(b) by omitting the figures “1930-1933” (wherever occurring) and inserting in their stead the figures “1930-1934”.

Forms JA, JB and JC.

6. Form J is repealed and the following Forms are inserted in its stead:—

“Regulation 19bb Form JA

No. of Registration Certificate......................

Commonwealth of Australia.

State of 

The Deputy Commissioner of Taxation,

Box No............, G.P.O.,

..................................

Sales Tax Assessment Act (No.1) 1930-1934.

RETURN OF GOODS APPLIED DURING THE MONTH OF.................................

TO HIS OWN USE BY THE MANUFACTURER THEREOF.

Submitted by—

Name (in full)......................................................................

Address...............................................................................

...............................................................................

Business....................................................

 

Description of Goods.

Sale value of goods manufactured and applied to his own use—

By a taxpayer who does not sell similar goods by wholesale or who does not sell goods principally by wholesale.

By any other taxpayer.

Total taxable sale value (total of amounts in columns (2), (3) and (4)).

Goods manufactured exclusively from materials on which tax has been paid.

Other goods.

(1)

(2)

(3)

(4)

(5)

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

Totals.........

Tax at  per centum on total amount as per column (5) ..............................

£............

Deduct—Rebates claimed in respect of tax (if any) previously paid on raw materials used in the manufacture of the goods in columns (3) and (4) (as per statement attached)

£............

Net Tax...........................

£............

I, ...............................................................  of ....................................................... being the  declare that the above return is true in every particular.

Declared at.................................... this........................... day of........................... 193..

 

Signature of Proprietor, Partner or Public Officer.

Note.—This return must be furnished in triplicate to the Deputy Commissioner of Taxation,............................... within twenty-one (21) days after the end of the month in respect of which the return is made.

 

“Regulation 19cc.Form JB.

No. of Registration Certificate......................

Commonwealth of Australia.

State of 

The Deputy Commissioner of Taxation,

Box No............, G.P.O.,

..................................

* Sales Tax Assessment Act (No. 4) 1930-1934.

* Sales Tax Assessment Act (No. 8) 1930-1934.

* Strike out title of Act which is inapplicable.

RETURN OF GOODS APPLIED DURING THE MONTH OF............................................. TO HIS OWN USE BY A REGISTERED PERSON WHO HAS QUOTED HIS CERTIFICATE IN RESPECT OF THE PURCHASE THEREOF.

Submitted by—

Name (in full)......................................................................

Address...............................................................................

...............................................................................

Business....................................................

Description of Goods	Purchase price of goods purchased tax free under quotation of certificate and applied to taxpayer’s own use.				Tax at  per centum on amount shown in column (2)
(1)	(2)				(3)
£	s.	d.	£		s.	d.
Totals..................

I, ...............................................................  of ....................................................... being the  declare that the above return is true in every particular.

Declared at.................................... this........................... day of........................... 193..

 

Signature of Proprietor, Partner or Public Officer.

Note.—This return must be furnished in triplicate to the Deputy Commissioner of Taxation,............................... within twenty-one (21) days after the end of the month in respect of which the return is made.

 

“Regulation 19dd Form JC.

No. of Registration Certificate......................

Commonwealth of Australia.

State of 

The Deputy Commissioner of Taxation,

Box No............, G.P.O.,

..................................

Sales Tax Assessment Act (No. 6) 1930-1934.

RETURN OF GOODS APPLIED DURING THE MONTH OF................................. TO HIS OWN USE BY A REGISTERED PERSON WHO HAS QUOTED HIS CERTIFICATE IN RESPECT OF THE IMPORTATION THEREOF.

Submitted by—

Name (in full)......................................................................

Address...............................................................................

...............................................................................

Business....................................................

Description of goods.

Sale value of goods imported tax free under quotation of certificate and applied to taxpayer’s own use.

Tax at per centum on amount shown in column (5).

Value for duty of those goods.

Duty of Customs payable in respect of those goods.

20 per centum of the sum of the amounts shown in columns (2) and (3).

Total of amounts shown in columns (2), (3) and (4).

(1)

(2)

(3)

(4)

(5)

(6)

£

s.

d.

£

s.

d.

£.

s.

d.

£.

s.

d

£.

s.

d.

Totals.........

I, ...............................................................  of ....................................................... being the  declare that the above return is true in every particular.

Declared at.................................... this........................... day of........................... 193..

 

Signature of Proprietor, Partner or Public Officer.

Note.—This return must be furnished in triplicate to the Deputy Commissioner of Taxation,............................... within twenty-one (21) days after the end of the month in respect of which the return is made.”.

 

Form K.

7. Form K is amended—

(a) by omitting the word and figures “Regulation 19” and inserting in their stead the words and figures “Regulation 19ee”; and

(b) by omitting the figures “1930-1932” and inserting in their stead the figures “1930-1933”.

Form KA.

8. Form KA is amended by omitting the words “Sales Tax Assessment Acts (Nos. 1-9), 1930-1932.” and inserting in their stead the following words:—

“ * Sales Tax Assessment Act (No. 1) 1930-1934.

* Sales Tax Assessment Act (No. 2) 1930-1934.

* Sales Tax Assessment Act (No. 3) 1930-1934.

* Sales Tax Assessment Act (No. 6) 1930-1934.

* Sales Tax Assessment Act (No. 7) 1930-1934.”.

* Strike out titles of Acts which are inapplicable.

 

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