Sales Tax Regulations (Amendment) (Cth)

STATUTORY RULES.

1933. No. 60.

 

REGULATIONS MADE UNDER THE SALES TAX ASSESSMENT ACT (No. 1) 1930-1932, THE SALES TAX ASSESSMENT ACT (No. 2) 1930-1932, THE SALES TAX ASSESSMENT ACT (No. 3) 1930-1932, THE SALES TAX ASSESSMENT ACT (No. 4) 1930-1932, THE SALES TAX ASSESSMENT ACT (No. 5) 1930-1932, THE SALES TAX ASSESSMENT ACT (No. 6) 1930-1932, THE SALES TAX ASSESSMENT ACT (No. 7) 1930-1932, THE SALES TAX ASSESSMENT ACT (No. 8) 1930-1932, AND UNDER THE SALES TAX ASSESSMENT ACT (No. 9) 1930-1932.

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) 1930-1932, the Sales Tax Assessment Act (No. 2) 1930-1932, the Sales Tax Assessment Act (No. 3) 1930-1932, the Sales Tax Assessment Act (No. 4) 1930-1932, the Sales Tax Assessment Act (No. 5) 1930-1932, the Sales Tax Assessment Act (No. 6) 1930-1932, the Sales Tax Assessment Act (No. 7) 1930-1932, the Sales Tax Assessment Act (No. 8) 1930-1932 and under the Sales Tax Assessment Act (No. 9) 1930-1932 to come into operation forthwith.

Dated this third day of May, 1933.

(Sgd.) ISAAC A. ISAACS.

Governor-General.

By His Excellency’s Command,

for Treasurer

 

Amendment of Sales Tax Regulations.

(Statutory Rules 1930 No. 156, as amended to this date.)

1. Regulation 12 of the Sales Tax Regulations is amended—

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

“(b)If he is a manufacturer or a person who, though he engages in the manufacture of goods, is deemed not to be the manufacturer of such goods—

(i) in respect of the purchase or importation by him of goods to be used in, wrought into, or attached to goods to be manufactured by him for sale;

1366.—Price 5d.

(ii) in respect of the purchase or importation by him of goods to be used in, wrought into, or attached to any goods specified in the First Schedule to the Sales Tax Assessment Act (No. 1) 1930-1932 to be manufactured by him for application to his own use; or

(iii) in respect of the purchase by him of firewood, coke, fuel oil, or graphite electrodes, for use as fuel in the manufacture of goods by him for sale;” and

(b) by adding at the end thereof the following sub-regulation:—

“(2.) Notwithstanding anything contained in these Regulations, a registered person shall quote his certificate,

(a) in respect of the purchase or importation by him of goods for sale by him to the Government of the Commonwealth or the Government of a State, or for supply by him to that Government in the performance of a contract in the circumstances specified in sub-section (4.) of section 3 of Sales Tax Assessment Act (No. 1) 1930-1932, if the Commissioner is satisfied that the goods are for the official use of a Government Department or of an Authority specified in paragraph (aa) of sub-section (1.) of section 20 of that Act, and are not for re-sale, and, in the case of goods sold to the Government of a State an arrangement of the kind specified in that paragraph has been made between the Governor-General and the Governor of the State;

(b) if he is a manufacturer who is also engaged in the business of effecting repairs to goods—in respect of the purchase or importation by him of goods to be used in, wrought into or attached to goods which are either to be repaired by him or to be manufactured by him for sale, as occasion requires, subject to the condition that the Commissioner, Second Commissioner, or a Deputy Commissioner shall have notified the manufacturer in writing that he is satisfied that the manufacturer keeps such records as will enable him to furnish to the Commissioner full complete and accurate returns of the goods used in, wrought into or attached to goods repaired by him.”.

2. Regulation 13 of the Sales Tax Regulations is amended—

(a) by inserting at the beginning thereof the words “Sub-regulation (1.) of”; and

(b) by omitting from paragraph (a) the words “not being goods purchased by him for use as fuel as specified in paragraph (b) of the last preceding regulation or goods to which paragraph (c) or (g) or containers to which paragraph (h)of that regulation applies” and inserting in their stead the words “not being a purchase or importation specified in sub-paragraphs (ii) or (iii) of paragraph (b) of the last preceding regulation or in paragraphs (c) (g) or (h) of that regulation.”.

3. Regulation 46 of the Sales Tax Regulations is amended by adding at the end thereof the following sub-regulation:—

“(2.) Where, upon the death or bankruptcy of any person to whom this regulation would but for his death or bankruptcy have applied, or where by devolution of the estate of that person otherwise than by death or bankruptcy, the ownership of goods imported or purchased as specified in this regulation becomes vested in some other person, that other person shall—

(a) if he is or becomes liable to pay tax in respect of those goods in the circumstances under which a refund or payment as specified in this Part would have been made to the person from whom he derived title to the goods had that person been or become liable to pay such tax; or

(b) if he sells those goods in accordance with the conditions stated in paragraph (e) of the last preceding sub-regulation,

be entitled to any refund or payment under this regulation to which the person from whom he derived title would have been entitled.”.

4. Regulation 52a of the Sales Tax Regulations is amended—

(a) by omitting the words “if the Collector of Customs is satisfied that—

(a) the goods will be exported for subsequent re-importation as containers of other similar goods; and

(b) the ownership of the containers will remain unchanged from the time of the original importation to the time of the re-importation of the containers, or that, if a change of ownership takes place, all rights and benefits of the former owner in respect of the containers will pass to the new owner of the containers”; and

(b) by inserting after the word “owner” in paragraph (a) of the proviso the words “or importer”.

5. The Schedule to the Sales Tax Regulations is amended by omitting Forms G, H, J, K and KA and inserting in their stead the following Forms:—

“Regulation 19. Form G.

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

Commonwealth of Australia.

State of 

To the Deputy Commissioner of Taxation,

Box..........., G.P.O.................................

Sales Tax Assessment Acts (Nos. 1, 2, 3, 6 and 7) 1930-1932.

RETURN OF SALES AND OF SALES TAX FOR THE MONTH OF............................................

19 SUBMITTED BY—

Name (in full) 

Address 

 

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

Description of Goods.

Aggregate amount and taxable value for which each description of goods was sold

Total taxable sale value. (Total of amounts in Columns 2 and 4.)

Taxable Goods.

Total sale price of exempt goods.

Total sale price (excluding Sales Tax) of goods in respect of which tax is payable on the actual sale price.

Total sale price of goods in respect of which Tax is payable on a sale value other than the sale price.

Sale value of goods included in Column 3.

Total sale price of goods in respect of which tax is not payable

(1)

(2)

(3)

(4)

(5)

(6)

(7)

£

s.

d.

£

s.

d.

£

s.

d.

£

£

£

s.

d.

Totals..........

Deductions.

Deductions—

(a)

Discounts, £ / / ; Returns Inwards, £ / / ; Bad Debts, £ / / ; and other credits, £ / / ; in respect of amounts included in column (2) of this or previous returns

£.

s.

d.

(b)

Returns Inwards, £ / / ; Bad Debts, £ / / ; and other credits (but not including Discounts), £ / / ; in respect of amounts included in Column (4) of this or previous returns

Net amount for calculation ofTax........................................................................................

Tax at 6 per cent................................................................................................................. £

(c)

Deduct—

(i) Rebates claimed in respect of tax previously paid on the goods in Columns (5) and (7) (or on raw materials used in those goods) as per attached statement ..........

£

.

(ii) Deductions where the tax was previously paid at a rate less than 6 per cent

£

.

£

Net amount of tax payable............................................................................................

£

I,............................................................... of......................................................... being the

 declare that the above return is true in every particular.

Declared at.................................... this................................ day of........................... 19.....

 

Signature of Proprietor, Partner, or Public Officer.

Note.— (1) This return must be furnished in triplicate and the Sales Tax due in respect of this return must be paid to the Deputy Commissioner of Taxation, ....................................................................... , within 21 days after the end of the month during which the sales were made. If the returns are lodged late, additional tax as provided for in Section 46 of Sales Tax Assessment Act (No. 1) 1930-1932 will be incurred. If the payment is made late, additional tax as provided for in Section 29 of Sales Tax Assessment Act (No. 1) 1930-1932 will be incurred.

(2) Every person who is registered in one State only, and who makes sales in other States must show the sales separately for each State, and furnish one additional copy of this return for each other State in which sales are made.

(3) Where no sales subject to Sales Tax have been made, a statement to that effect must be made on this form, together with a statement of the value of the sales of exempt goods and non-taxable goods, if any. The form so filled in must be forwarded to the Deputy Commissioner of Taxation within the time mentioned above for monthly returns of Taxable Sales.”

 

“Regulation 19. Form H.

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

Commonwealth of Australia.

State of 

To the Deputy Commissioner of Taxation,

Box..................... , G.P.O...................................

Sales Tax Assessment Act (No. 1) 1930-1932.

RETURN OF GOODS MANUFACTURED BY THE TAXPAYER AND TREATED AS STOCK FOR SALE BY RETAIL FOR THE MONTH OF.......................................................... 193.......... SUBMITTED BY—

Name (in full) 

Address 

 

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

Description of Goods (number or quantity of articles to be shown).

Retail value of goods treated as stock for sale by retail.

Fair wholesale value of goods, retail value of which is shown in columns 2 and 3.

Rate of Tax.

Amount of Tax.

Taxable Goods.

Exempt Goods.

Taxable Goods.

Exempt Goods.

(1)

(2)

(3)

(4)

(5)

(6)

(7)

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

Totals......

Less Rebates claimed in respect of tax (if any) previously paid on the raw materials used in the goods in Column (2) (as per attached statement)..............................................................

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

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

Dated at......................................... this.................................. day of.................... 193 .

 

Signature of Proprietor, Partner, or Public Officer.

Note.— (1) This return must be furnished in triplicate and the Sales Tax due in respect of this return must be paid to the Deputy Commissioner of Taxation........................................................... within 21 days after the end of the month during which the goods are treated as stock for sale by retail. If the returns are lodged late, additional tax as provided for in Section 46 of Sales Tax Assessment Act (No. 1) 1930-1932 will be incurred. If the payment is made late, additional tax as provided for in Section 29 of Sales Tax Assessment Act (No. 1) 1930-1932 will be incurred.

(2) Where no goods are treated as stock for sale by retail during the month, provided it is the usual practice of the taxpayer to treat goods as stock for sale by retail, a nil return must be furnished.”

 

“Regulation 19. Form J.

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

Commonwealth of Australia.

State of 

To the Deputy Commissioner of Taxation,

Box................ , G.P.O.................................

Sales Tax Assessment Acts (Nos. 1, 4, 6 and 8) 1930-1932.

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

SUBMITTED BY—

Name (in full) 

Address 

 

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

Description of Goods.

Taxable sale value of goods manufactured by taxpayer and applied to his own use.

Purchase price of goods purchased tax free under quotation of certificate and applied to taxpayer’s own use.

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

Total amount on which Sales Tax is payable (add Columns 2, 3 and 4).

Rate of Tax.

Amount of Sales Tax.

(1)

(2)

(3)

(4)

(5)

(6)

(7)

£.

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

Totals......

Less Rebate claimed in respect of tax (if any) previously paid on the raw materials used in the goods in Column (2) (as per attached statement).......................................................

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 19. Form K.

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

Commonwealth of Australia.

State of 

To the Deputy Commissioner of Taxation,

Box.............. , G.P.O........................................

Sales Tax Assessment Act (No. 9) 1930-1932.

RETURN OF GOODS LEASED DURING THE MONTH OF.......................................................

19  SUBMITTED BY—

Name (in full) 

Address 

 

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

Description of Goods.	Market Value.			Period of Lease.	Terms of Payment.	Taxable Sale Value.			Rate of Tax.	Amount of Sales Tax.
(1)	(2)			(3)	(4)	(5)			(8)	(7)
£	s.	d.	£	s.	d.	£	s.	d.
Totals...........
Less Rebate in respect of tax (if any) previously paid by taxpayer in respect of the above goods or included in the purchase price of the goods or the raw material used in the manufacture of the goods..............................................................................................................
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 22b. Form KA.

Commonwealth of Australia.

State of 

To the Deputy Commissioner of Taxation.

Box.............. , G.P.O.....................................

Sales Tax Assessment Acts (Nos. 1-9), 1930-1932.

RETURN BY AUCTIONEERS.

Return of sales made on the...................................... day of.................................. 193..... of goods sold at auction on behalf of registered persons by—

Name of Auctioneer in full 

Address 

Description of Goods.

Full Name and Address and Registered No. of vendor.

Full Name and Address of Purchaser

Total Amount for which Goods were Sold.

Amount of Sales Tax on Taxable Sales.

Taxable Sales.

Non-Taxable Sales

Sales of Exempt Goods.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

I,............................................................. of........................................................... being the person required to furnish this return declare that the above return is true in every particular.

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

Signature of Auctioneer 

Note.—“Taxable sales” means sales on behalf of manufacturers or wholesale merchants to persons who do not quote their certificates.

“Non-taxable sales” means sales for any registered person to a manufacturer or wholesale merchant who quotes his certificate.

“Exempt Goods” are goods specified as such in the Acts, and include, inter alia, goods sold on certificates by purchasers that they are for immediate export and any of the following goods, namely wool, skins and hides (except furred skins and marsupial skins, unless sold to manufacturers or wholesale merchants who quote their certificates), horns, bones, sinews, hair, glue pieces, chaff, oats, live stock, poultry, bees, wattle bark as stripped.

This return in triplicate should be forwarded to the Deputy Commissioner of Taxation for the State in which the auction sales are held, within 7 days after the sales of the goods.

If sales are made on behalf of a registered person who has advised that he proposes to include the sales in his return and pay tax thereon, the advices should be attached to a list of such persons and forwarded to the Deputy Commissioner.

The return should be accompanied by a remittance of sales tax payable at 6 per cent. on the amount of taxable sales.”

 

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