Sales Tax Regulations (Amendment) (Cth)

Statutory Rules 1984 No. 81

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 and the Sales Tax Assessment Act (No. 9) 1930.

Dated 19 January 1984.

N. M. STEPHEN

Governor-General

By His Excellency’s Command,

Treasurer

Commencement

1. Regulations 4 and 5 shall be deemed to have come into operation on 24 August 1983.

Principal Regulations

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

Interpretation

3. Regulation 4 of the Principal Regulations is amended—

(a) by omitting from sub-paragraph (k) (ii) of the definition of “aids to manufacture” in sub-regulation (1) “or”;

(b) by omitting paragraph (1) of the definition of “aids to manufacture” in sub-regulation (1) and substituting the following paragraphs:

“(m) parts for any goods expressly excluded from this definition;

(n) lubricants;”; and

 

S.R. 294/83 Cat. No. Recommended retail price 40c 10/23.11.1983

 

(c) by inserting after the definition of “goods to be used in, wrought into or attached to goods to be manufactured” in sub-regulation (1) the following definition:

“‘lubricants’ means oils, greases and other preparations—

(a) of a kind sold exclusively or principally as;

(b) put up for sale as; or

(c) for use as,

lubricants of machinery (including vehicles), implements or apparatus;”.

Refund where tax paid on exempt goods

4. Regulation 58 of the Principal Regulations is amended by adding at the end thereof the following sub-regulations:

“(7) Where—

(a) goods, being eligible goods or goods incorporating eligible goods, have been sold to a person for an amount that included—

(i) in the case of eligible goods—an amount (in this sub-regulation referred to as ‘the relevant tax component’) attributable to an amount of tax paid in respect of a transaction, act or operation in relation to the goods; or

(ii) in the case of goods incorporating eligible goods—an amount (in this sub-regulation referred to as ‘the relevant total tax component’) attributable to an amount of tax paid in respect of a transaction, act or operation in relation to the goods, being an amount of tax that was calculated on the basis that item 123a in the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935 did not apply in respect of the eligible goods; and

(b) the goods were for use by an eligible person,

the Commissioner may pay to the person who purchased the goods an amount equal to—

(c) in the case of eligible goods—the relevant tax component; or

(d) in the case of goods incorporating eligible goods—the amount by which the relevant total tax component exceeds the amount of tax that would, in accordance with sub-section 6AD (1) of the Sales Tax (Exemptions and Classifications) Act 1935, have been payable in respect of the transaction, act or operation if, at the time when the transaction, act or operation was effected or done, the eligible goods had been taken to have been goods in respect of which item 123a in the First Schedule to that Act applied.

“(8) In sub-regulation (7)—

‘eligible goods’ means goods of a kind referred to in paragraph (a), (b), (c) or (d) of item 123a in the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935, whether or not of a kind used in or in connection with appliances for the reception of television programs;

‘eligible person’ means a person of the kind referred to in item 123A in the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935.”.

Limit of time for lodging claim

5. Regulation 59 of the Principal Regulations is amended—

(a) by omitting “the last preceding regulation” and substituting “regulation 58”; and

(b) by omitting from paragraph (b) “sub-regulation (2), (4) or (5)” and substituting “sub-regulation (2), (4), (5) or (7)”.

 

NOTES

1. Notified in the Commonwealth of Australia Gazette on 26 January 1984.

2. Statutory Rules 1956 No. 59 as amended by 1965 No. 186; 1981 No. 294; 1982 No. 167.

Printed by Authority by the Commonwealth Government Printer