Sales Tax Regulations (Amendment) (Cth)

Statutory Rules 1982 No. 1671

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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, theSales 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 9 July 1982.

 ZELMAN COWEN

 Governor-General

 By His Excellency’s Command,

JOHN HOWARD

Treasurer

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Interpretation

1. (1) Regulation 4 of the Sales Tax Regulations is amended by omitting from the definition of “auxiliaries to aids for manufacture” in sub-regulation (1) “aids for manufacture” and substituting “aids to manufacture”.

 (2) Regulation 4 of the Sales Tax Regulations is amended by adding at the end thereof the following sub-regulation:

“(5)

A reference in these Regulations to a State shall be read as including a reference to—

• (a)

  in the case of a State other than the State of Queensland or the Northern Territory—that part of Australian waters that is within the area described in Schedule 2 to the Petroleum (Submerged Lands) Act 1967 that refers to that State;

• (b)

  in the case of the State of Queensland-that part of Australian waters that is within—

  • (i)

    the area described in that Schedule to that Act that refers to the State of Queensland; or

  • (ii)

    the Coral Sea area; and

• (c)

  in the case of the Northern Territory—that part of Australian waters that is within the area described in that Schedule to that Act that refers to—

  • (i)

    the Northern Territory; or

  • (ii)

    the Territory of Ashmore and Cartier Islands.”.

Commencement

 2. Sub-regulation 1 (2) shall come into operation on 14 July 1982.

 

NOTES

1. Notified in the Commonwealth of Australia Gazette on 13 July 1982.

2. Statutory Rules 1956 as amended by 1965 No. l 186; 1981 No. 294.