SALES TAX ASSESSMENT (No. 5) AMENDMENT ACT 1978
No. 201 of 1978
An Act to amend the Sales Tax Assessment Act (No. 5) 1930.
BE IT ENACTED by the Queen, and the Senate and House of Representatives of the Commonwealth of Australia, as follows:
Short title, &c.
1. (1) This Act may be cited as the Sales Tax Assessment (No. 5) Amendment Act 1978.
(2) The Sales Tax Assessment Act (No. 5) 1930 is in this Act referred to as the Principal Act.
Commencement
2. This Act shall come into operation on the day on which it receives the Royal Assent.
Formal Amendments
3. The Principal Act is amended as set out in the Schedule.
SCHEDULE Section 3
FORMAL AMENDMENTS
1. The following provisions of the Principal Act are amended by omitting any number expressed in words that is used, whether with or without the addition of a letter or letters, to identify a section of that Act or another Act, and substituting that number expressed in figures:
Sections 4(4), 5, 6, 6a(3)(b), 6b(5)(b), 7(1), 9, 11a and 12.
2. The following provisions of the Principal Act are amended by omitting the words “of this Act”, “of this section” and “of this sub-section” (wherever occurring):
Sections 4(4), 5, 6, 6b(7) and 9.
3. The Principal Act is further amended as set out in the following table:
Provision | Amendment |
Section 3................ | Omit “on or after the first day of August One thousand nine hundred and thirty”. |
Section 4(2).............. | Omit “of this sub-section”. |
Section 4(3).............. | Omit “the preceding provisions of this section”, substitute “sub-sections (1) and (2)”. |
Section 4(4).............. | Omit “The last preceding sub-section”, substitute “Sub-section (3)”. |
Section 6a(2)............. | Omit “the last preceding sub-section”, substitute “sub-section (1)”. |
Section 6b(2)............. | Omit “the last preceding sub-section”, substitute “sub-section (1)”. |
Section 6c(1)............. | Omit “the last preceding section”, substitute “section 6b”. |
Section 6c(2)............. | (a) Omit “The last preceding sub-section”, substitute “Sub-section (1) of this section”. (b) Omit “the last preceding section”, substitute “section 6b”. |
SCHEDULE—continued
Provision | Amendment |
Section 6c(3)............. | Omit “the ninth day of December, One thousand nine hundred and sixty”, substitute “9 December 1960”. |
Section 7(1).............. | Omit “of this Act” (first occurring). |
Section 8................ | Omit “the last preceding section”, substitute “section 7”. |
Section 11(4)............. | Omit “, either before or after the commencement of this sub-section,”. |
Section 11a(1)............. | Omit “, on or after the twenty-seventh day of May, One thousand nine hundred and thirty-two,”. |
Section 12(1)............. | (a) Omit “the Second Schedule”, substitute “the Schedule”. (b) Omit “of this Act” (second, third, fourth and fifth occurring). |
Section 12(2)............. | (a) Omit “the last preceding sub-section”, substitute “sub-section (1) of this section”. (b) Omit “of Part X”. |
Overview
The Sales Tax Assessment (No. 5) Amendment Act 1978 was enacted to bring about several formal amendments to the Sales Tax Assessment Act (No. 5) 1930. The Act was introduced to address the need for clearer and more precise referencing within the original Act, as well as to correct some dated references and terminology. This amendment was enacted by the Queen, in accordance with the authority of the Senate and House of Representatives of the Commonwealth of Australia. The policy objective of this amendment was to ensure the ongoing relevance and accuracy of the Sales Tax Assessment Act (No. 5) 1930, thereby facilitating its effective administration and application.
Scope and Application
The Sales Tax Assessment (No. 5) Amendment Act 1978 amends the Sales Tax Assessment Act (No. 5) 1930, which is the principal legislation governing the assessment and collection of sales tax in Australia. This amendment act applies to entities and individuals who are subject to the provisions of the Principal Act, specifically those involved in taxable sales, and it impacts the manner in which sales tax is assessed and reported. The act operates within the Commonwealth jurisdiction, meaning its application is national and applies across all states and territories in Australia. The amendments made by this act include formal changes to the text, such as converting written numbers to figures and streamlining references within the act, as well as specific alterations to certain sections to clarify and refine the application of sales tax laws. The amendments do not explicitly state exclusions or exemptions, but they refine the application of existing provisions. Additionally, the act allows for further adjustments and specifications through subordinate instruments, thereby extending its application and scope as necessary.
Key Provisions
The Sales Tax Assessment (No. 5) Amendment Act 1978 primarily serves to revise and update the Sales Tax Assessment Act (No. 5) 1930. The main operative sections of this Act (sections 4(4), 5, 6, 6a(3)(b), 6b(5)(b), 7(1), 9, 11a, and 12) involve the removal of any section numbers expressed in words and their replacement with numerical figures. Additionally, specific phrases such as "of this Act," "of this section," and "of this sub-section" are omitted from sections 4(4), 5, 6, 6b(7), and 9. Other amendments include replacing certain dated references and adjusting the referencing of preceding sections and subsections to ensure clarity and consistency throughout the Principal Act.
The Act imposes several obligations on the parties and entities it governs. These include ensuring that all references to sections and subsections within the amended provisions are updated to reflect the numerical figures instead of words. Additionally, it mandates that certain phrases be omitted to streamline the language and improve readability. The amendments also require specific adjustments to the referencing of preceding sections and subsections to maintain logical coherence within the legislative framework.
Failure to comply with the provisions of this Act can result in legal consequences. While the Act itself does not explicitly detail offences, penalties, or specific consequences for breach, it is reasonable to infer that non-compliance with legislative mandates could lead to legal challenges or disputes. The penalties for such breaches would typically be determined by the courts based on the specific nature of the non-compliance and the impact it has on the application or interpretation of the Sales Tax Assessment Act (No. 5) 1930. However, the maximum penalties, if applicable, are not specified within the text of this Act.