GOODS AND SERVICES TAX REGULATIONS 2007

[Consolidated as at 31 December 2012

on the authority of the Administrator

and in accordance with

the Enactments Reprinting Act 1980]

TABLE OF PROVISIONS

PART 1 - PRELIMINARY

 1. Citation

 2. Commencement

 3. Interpretation

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 5. Record Keeping

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 7. GST free supplies

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10.      Prescribed offences and penalties

11.      Prescribed penalty notice

Schedule 1

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Schedule 3

Schedule 4

Goods and Services Tax Regulations 2007

Citation

 1. These Regulations may be cited as the Goods and Services Tax Regulations 2007.

Commencement

 2. These Regulations commence on the day notification of their being made is published in the Gazette.

Interpretation

 3. In these Regulations ―

 (a) reference to “the Act” is a reference to the Goods and Services Tax Act 2007; and

 (b) reference to a section, subsection or paragraph is to a section, subsection or paragraph of the Act.

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Record Keeping

 5. For the purposes of subsection 9(4) a registered person must ensure that a copy of the records maintained under subsection 9(1) of the Act are maintained in a written form and with respect to such records that are kept primarily in an electronic form must ensure that a copy of the electronic form is made at least once every month and retained as required by subsection 9(3) and every electronic copy of the records so made forms part of the records of the business that must be available for inspection as provided by paragraph 9(1)(a).

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GST free supplies

 7. Supplies that are GST free for the purpose of the definition in section 4 are those described in Schedule 1.

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Prescribed offences and penalties

 10. (1) For the purposes of section 22 of the Act, a prescribed offence is an offence committed under or in relation to a provision of the Act, being a provision that is specified in Column 2 of Schedule 3.

  (2) For the purposes of section 22 of the Act, the prescribed penalty in respect of a prescribed offence is the penalty specified in Column 3 of Schedule 3 opposite the provision specified in Column 2 under or in relation to which the offence has been committed.

Prescribed penalty notice

 11. For the purposes of section 22 of the Act, the notice specified in Schedule 4 is prescribed.

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SCHEDULE 1

GST free supplies

(Section 4)

(Regulation 7)

      Item                      Description                      

1.               Goods and services sold in the course of activities where the Chief Revenue Officer has issued prior written notice confirming that the Chief Revenue Officer is satisfied―

 (a) the proceeds will be applied other than for the purpose of securing pecuniary benefit to the persons or its members for:

  (i) charitable purposes, being religious, educational, benevolent or charitable purposes; or

  (ii) community purposes, being principally the provision of community service, or forms of assistance, to persons living or working on Norfolk Island, including the provision of sporting or cultural facilities; and

 (b) the activities are not conducted on a regular commercial basis.

2.              Goods exported from Norfolk Island that are―

              (a) wholly produced in, or manufactured from materials that originate in, Norfolk Island; and

              (b) are exported as freight (not baggage) for purposes of resale.

3.              Goods that are, within the meaning of the Customs Act 1913 –

(a)   imported for home consumption but not for re-sale; or

(b)   tobacco products imported for special warehousing or as low duty cigarettes and tobacco.

4.              Postage stamps issued by the Norfolk Island Post office and sold at face value.

5.              Bona fide gifts.

6. Goods and services ordinarily provided in carrying on banking business as defined in the Banking Act 1959 (Commonwealth).

7.              Life and general insurance policies (excluding policies issued in relation to the hire of motor vehicles that are “private hire vehicles” under the Road Traffic Act 1982) and related agent services remunerated by commission.

8.              Gaming and like transactions upon which duty, levy or commission has been paid under the Gaming Act 1998 or the Bookmakers and Betting Exchange Act 1998, or the Lotteries and Fundraising Act 1987.

9.              Aviation gasoline and aviation turbine fuel.

10.        Butane gas.

11.        Cigarettes and tobacco not imported for home consumption as defined in the Customs Act 1913.

12.        Funeral services, coffins and wreaths.

13.        Travel to or from Norfolk Island where the journey is unbroken and commission earned by travel agents with respect to the sale of such travel.

14.        Air sea and freight services to or from Norfolk Island and related agent services remunerated by commission.

15.        Health Services within the meaning of the Norfolk Island Hospital Act 1985.

16.        Optical and aural services including the supply of prescription spectacles prescription lenses and hearing aids (but not any other goods or appliances unless falling within Item 19).

17.        All items sold over the counter listed on the Repatriation Pharmaceutical Benefits Schedule under the Veteran Entitlements Act 1986 (Commonwealth) when prescribed for a Department of Veteran Affairs benefit recipient.

18.        All prescription only medications (that is requiring a prescription form from an approved prescriber before supply can lawfully be made) and any non-prescription items listed in the “Schedule of Pharmaceutical Benefits for Approved Pharmacists and Medical Practitioners” under the National Health Act 1953 (Commonwealth).

19.        Medical aids and appliances being specifically designed for people with an illness or disability but which are not widely used by people without an illness or disability and which are listed in Schedule 3 of the A New Tax System (Goods and Services Tax) Act 1999 (Commonwealth) or Schedule 3 of the A New Tax System (Goods and Services Tax) Regulations 1999 (Commonwealth).

20.        Child care services provided by a child care facility approved in writing by the Minister for the purposes of this Item.

21.        Sale of motor vehicles where the vendor paid duty under the Customs Act 1913 on the importation of the vehicle.

22.        Sale of real property.

23.        The sale of a business upon which levy has been paid in accordance with the Business Transactions (Administration) Act 2006.

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SCHEDULE 3

Regulation 10

(Section 22)

PRESCRIBED OFFENCES — PROVISIONS AND PENALTIES

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SCHEDULE 4

GOODS AND SERVICES TAX ACT 2007

GOODS AND SERVICES TAX REGULATIONS 2007

PENALTY NOTICE

Regulation 11

(Section 22)

To1 ............................................................……………………....

1. It is alleged that at 2 …………………..........................…………………...... on or about 3………………………..............................20.... you committed an offence in relation to 4..............................……………………………............................................ in that you 5  .......................…………………………………………………..................

 Such an offence is a prescribed offence.

2. The prescribed penalty is .............penalty units ($..........) and is payable to the Administration of Norfolk Island.

3. Take notice that —

 (a) the obligation to5………...…….............................…………………  continues, notwithstanding the service of this notice or the payment of a prescribed penalty;

 (b) but if, within 21 days of the service of this notice, you —

  (i) pay the prescribed penalty to the Administration of Norfolk Island; and;

  (ii) 5 ..........................................………………………...

 no further action will be taken against you in relation to the offence particulars of which are set out in paragraph 1; and

 (c) if, at the expiration of 21 days after the date of service of this notice, you —

  (i) have not paid the prescribed penalty to the Administration of Norfolk Island, or;

  (ii) have not 5 …................................………………….......................... proceedings may be instituted against you.

(for example “failed to display your NBN in your letterheads/invoices/ receipts/orders/statements of account, or display or displayed your NBN in your letterheads/invoices/ receipts/orders/statements of account as the case may be)..

NOTES

The Regulations as shown in this consolidation comprises Goods and Services Tax Regulations 2007 and amendments as indicated in the Tables below.

Table of Amendments

© Norfolk Island Government  2012

The Copyright Act 1968 of the Commonwealth of Australia permits certain reproduction and publication of this legislation. For reproduction or publication beyond that permitted by the Act, written permission must be sought from the Legislative Counsel, Administration of Norfolk Island, Norfolk Island, South Pacific 2899.