STATUTORY RULES.
1943. No. 182.
REGULATION UNDER THE NATIONAL SECURITY ACT 1939-1943.*
I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulation under the National Security Act 1939-1943.
Dated this sixteenth day of July, 1943.
(SGD.) GOWRIE.
Governor-General.
By His Excellency’s Command,
for and on behalf of the Minister of State for Defence.
———
Amendment of the National Security (Supplementary) Regulations. †
The National Security (Supplementary) Regulations are amended by adding at the end thereof the following regulation:—
Reduction of sales tax on rationed clothing, &c.
“109.—(1.) Where, in relation to any transaction, act or operation entered into, done or performed, on or after the 21st July, 1943, in respect of any goods to which this regulation applies, tax upon the sale value of the goods is chargeable under any Act at a rate exceeding seven and one-half per centum, such portion of that tax as is equal to the difference between that tax and the tax that would be chargeable if the rate of that tax were seven and one-half per centum shall not be chargeable.
“(2.) This regulation shall apply to goods included in the definition of ‘coupon goods’ in the Rationing Order No. 27 made under the National Security (Rationing) Regulations, other than goods covered by any item in the Third Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1943.
* Notified in the Commonwealth Gazette on , 1943.
† Statutory Rules 1940, No. 126, as amended to date. For previous National Security (Supplementary) Regulations see footnote † to Statutory Rules 1943, No. 169, and see also Statutory Rules 1943, Nos. 172 and 178.
4389.—Price 3d. 6/15.7.1943.
“(3.) Where, by reason of the operation of this regulation, the tax chargeable in respect of any transaction, act or operation is reduced, then, for the purposes of section 70a of the Sales Tax Assessment Act (No. 1) 1930-1942, the rate of sales tax in respect of that transaction, act or operation shall be deemed to have been reduced to seven and one-half per centum.”.
By Authority: L. F. Johnston, Commonwealth Government Printer, Canberra.
Overview
The Statutory Rules 1943 No. 182, enacted by the Governor-General in accordance with the advice of the Federal Executive Council, amends the National Security (Supplementary) Regulations under the National Security Act 1939-1943. This legislative instrument responds to the need to reduce the sales tax on rationed clothing and other goods, addressing the economic pressures faced during the Second World War. The regulation effectively reduces the tax on certain goods to a rate not exceeding seven and a half per centum, thereby alleviating some of the financial burdens on consumers purchasing rationed items, while also supporting the broader war effort by ensuring essential goods remain affordable. This amendment aims to achieve a balance between economic regulation and the exigencies of wartime needs.
Scope and Application
The Statutory Rules 1943, No. 182, made under the National Security Act 1939-1943, pertain to the amendment of the National Security (Supplementary) Regulations, specifically addressing the reduction of sales tax on certain rationed goods. This regulation applies to transactions, acts, or operations involving goods subject to rationing under the Rationing Order No. 27, provided they fall within the definition of ‘coupon goods’ but exclude those covered by the Third Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1943. The regulation mandates a reduction in sales tax from any rate exceeding seven and a half per cent to a rate of seven and a half per cent, where applicable. This amendment ensures that the portion of the sales tax exceeding the specified rate is not chargeable, thereby reducing the tax burden on specific rationed goods. The regulation applies from 21st July 1943 and extends to all relevant goods and transactions within the defined scope, without explicit exclusions beyond those specified in the Sales Tax (Exemptions and Classifications) Act.
Key Provisions
The primary provision of this Statutory Rule (section 109) concerns the amendment of the National Security (Supplementary) Regulations, specifically regarding the reduction of sales tax on rationed clothing and other specified goods. According to section 109(1), if sales tax on the value of certain goods is chargeable at a rate higher than seven and a half per cent, the excess portion of the tax, equating to the difference between the actual tax rate and seven and a half per cent, will not be chargeable. This regulation applies to goods defined as 'coupon goods' under Rationing Order No. 27, but excludes those goods listed in the Third Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1943. Section 109(2) further clarifies the application of this reduction, and section 109(3) specifies that, for the purposes of section 70a of the Sales Tax Assessment Act (No. 1) 1930-1942, the rate of sales tax is to be deemed as reduced to seven and a half per cent where this regulation applies.
The National Security (Supplementary) Regulations, as amended by this Statutory Rule, impose specific obligations on taxpayers and sellers of the affected goods. Sellers must ensure that the applicable sales tax rate does not exceed seven and a half per cent for the transactions, acts, or operations as defined. They must also calculate and adjust the tax chargeable based on the provisions of section 109, ensuring that the excess tax is not charged. Taxpayers, on the other hand, need to be aware of the reduced tax rate and ensure compliance with the regulation when purchasing the specified goods.
Breaches of these regulations may not explicitly state penalties within the Statutory Rule, but it is reasonable to infer that non-compliance could lead to legal consequences. The failure to correctly apply the reduced sales tax rate could result in overcharging customers, which might be subject to civil liability under consumer protection laws. Furthermore, the National Security Act 1939-1943 provides for the enforcement of regulations through the courts, and violations could potentially incur penalties under the relevant tax legislation. Although the maximum penalties are not specified within this Statutory Rule, they could be found in the applicable Acts such as the Sales Tax Assessment Act (No. 1) 1930-1942 or other related statutes.