Sales Tax Assessment Regulations 1992

Sales Tax Assessment Regulations 1992

Statutory Rules 1992 No. 365 as amended

made under the

Sales Tax Assessment Act 1992

Consolidated as in force on 2 December 1999

(includes amendments up to SR 1999 No. 292)

Prepared by the Office of Legislative Drafting,
Attorney-General’s Department, Canberra

Sales Tax Assessment Regulations 1992

Statutory Rules 1992 No. 365 as amended

made under the

Sales Tax Assessment Act 1992

Contents

Page

 1 Name of Regulations  

 2 Commencement 

 3 Interpretation 

 4 Eligible Australian traveller 

 5 Eligible foreign traveller 

 6 Prescribed rules for export sales 

 7 Excluded manufactures 

 8 Annotations on returns 

 8A Application of Divisions 3 and 4 of Part 7A of the Act 

 9 Pre 14 May 1987 Commonwealth-controlled authorities 

 12 Notification of address for service 

 13 Address for service — change of address 

 14 Address for service 

 15 Official signatures 

 16 Postal service of notices etc 

 17 Expenses allowed to persons required to attend before Commissioner             

 18 Evidentiary certificates 

 19 Evidence by affidavit 

Schedule 1 Rules for export sales to eligible foreign travellers and eligible Australian travellers             

  Interpretation 

Table 1 Sales to eligible foreign travellers 

Table 2 Sales to eligible Australian travellers 

Table 3 Sales to eligible foreign travellers and eligible Australian travellers             

Schedule 2 Non-exempt authorities established before 14 May 1987             

Schedule 3 Scale of expenses 

Notes 

1 Name of Regulations [see Note 1]

  These Regulations are the Sales Tax Assessment Regulations 1992.

2 Commencement

  These regulations commence on 1 January 1993.

3 Interpretation

  In these regulations, unless the contrary intention appears:

Act means the Sales Tax Assessment Act 1992.

approved means approved by the Commissioner.

4 Eligible Australian traveller

Eligible Australian traveller means, for the purposes of the definition of the expression in section 5 of the Act, a person who intends to depart Australia and travel to a foreign country.

5 Eligible foreign traveller

Eligible foreign traveller means, for the purposes of the definition of the expression in section 5 of the Act, a person:

 (a) who is not:

 (i) an Australian citizen; or

 (ii) the holder of a valid Australian passport; and

 (b) who intends to depart Australia and travel to a foreign country; and

 (c) who is the holder of an Electronic Travel Authority (Class UD), Long Stay (Visitor) (Class TN), Medical Treatment (Visitor) (Class UB), Short Stay (Visitor) (Class TR) or Special Tourist (Visitor) (Class TS) visa, being a visa that is in effect.

6 Prescribed rules for export sales

  For the purposes of the definition of prescribed rules for export sales in section 5 of the Act, the rules set out in Schedule 1 are prescribed.

7 Excluded manufactures

  For the purposes of paragraph (i) of the definition of manufacture in section 5 of the Act, the following combinations of parts or ingredients are prescribed:

 (a) a combination that, in the opinion of the Commissioner, is of a kind that is customarily undertaken by persons who, for the purposes for which articles or substances are intended by their manufacturers to be used, use the article or substance that is formed by a combination of that kind.

Note   Further paragraphs are expected to be added to this provision.

8 Annotations on returns

 (1) The Commissioner may authorise an officer to make on a return any mark that the Commissioner approves.

 (2) A mark made on a return must be made in ink of a colour different from that used in making the return.

 (3) A person must not intentionally make a mark, except in accordance with this regulation, on a return that has been given to the Commissioner.

Penalty for an offence under subregulation (3):   $500.

8A Application of Divisions 3 and 4 of Part 7A of the Act

  Divisions 3 and 4 of Part 7A of the Act apply to dealings on or after 1 September 1998.

9 Pre 14 May 1987 Commonwealth-controlled authorities

  For the purposes of paragraph (a) of the definition of Commonwealth-controlled authority in subsection 130 (3) of the Act, the bodies listed in Schedule 2 are specified.

12 Notification of address for service

 (1) A person lodging a return or registering under the Act must notify the Commissioner, in writing, of an address in Australia as the person’s address for service.

Penalty:   $500.

 (2) If a form of return provided or authorised by the Commissioner for a purpose of the Act requires the specification of an address in Australia as the address for service of the person making the return:

 (a) the specification in the form of such an address is compliance with subregulation (1); and

 (b) the address specified is, subject to regulation 14, the person’s address for service.

13 Address for service — change of address

  If a person who has had an assessable dealing, in respect of which there is a sales tax liability, changes his or her address for service, the person must notify the Commissioner in writing of the new address for service within one month after the change.

Penalty:   $500.

14 Address for service

  A person’s address for service for the purposes of the Act is:

 (a) the address last notified by the person to the Commissioner, in writing, as the person’s address for service; or

 (b) if an address has not been so notified — the person’s last‑known place of business or residence in Australia; or

 (c) any other address that the Commissioner reasonably believes to be the person’s address for service.

15 Official signatures

 (1) A document under the Act that purports to be signed by the authority of the Commissioner is as effective for all purposes as if it had been signed personally by the Commissioner.

 (2) A document required by the Act to be signed by the Commissioner, a Second Commissioner or a Deputy Commissioner is taken to have so been signed if it bears:

 (a) the written, printed or stamped name; or

 (b) a facsimile of the signature;

  of the person who is the Commissioner, a Second Commissioner or a Deputy Commissioner, as the case may be, when it is so required to be signed.

16 Postal service of notices etc

  If a person on whom a notice or other document is required to be served under the Act has given the Commissioner an address in Australia for service of documents, the notice or document may be served on the person by post to that address.

17 Expenses allowed to persons required to attend before Commissioner

  The scale set out in Schedule 3 prescribes the expenses allowed to a person who is required to attend and give evidence before the Commissioner or an authorised officer under subsection 108 (1) of the Act (except a person attending in respect of his or her own assessment or the assessment of a person whose representative he or she is).

18 Evidentiary certificates

  In an action against a person for the recovery of sales tax, a certificate signed by the Commissioner certifying that:

 (a) the person named in the certificate is liable to pay sales tax; and

 (b) an assessment of sales tax payable by the person was made against the person; and

 (c) the particulars of the assessment are as stated in the certificate;

 (d) notice of the assessment was served on the person; and

 (e) the amount referred to in the certificate is, at the date of the certificate, a debt in respect of sales tax due by the person to the Commonwealth;

  is, in the absence of contrary evidence, sufficient evidence of the facts stated in the certificate.

19 Evidence by affidavit

  In an action for the recovery of sales tax:

 (a) a person may give evidence by affidavit; and

 (b) the court may require the person to attend before it:

 (i) to be cross-examined on the evidence; or

 (ii) to give other evidence in relation to the action.

Schedule 1 Rules for export sales to eligible foreign travellers and eligible Australian travellers

(regulation 6)

Interpretation

In this Schedule, unless the contrary intention appears:

AT declaration means an approved form of declaration that, under AT rule 2 in this Schedule, must be made by an eligible Australian traveller purchasing goods under Table 2 of these Rules.

barrier copy, in relation to an invoice, means the copy of the invoice that is attached to the sealed package in which the goods to which the invoice relates are enclosed when the goods are passed into the possession of the purchaser.

CB declaration means an approved form of declaration that, under CB rule 2 in this Schedule, may be required by the Commissioner to be made by an eligible foreign traveller or an eligible Australian traveller purchasing goods under Table 3 of these Rules.

FT declaration means an approved form of declaration that, under FT rule 2 in this Schedule, must be made by an eligible foreign traveller purchasing goods under Table 1 of these Rules.

goods means goods purchased by an eligible Australian traveller, or an eligible foreign traveller, that will be exported with him or her on the intended flight or voyage.

seller includes any employee or agent of the seller and a requirement placed on the seller is satisfied by action of the seller’s employee or agent in meeting the requirement.

specified departure date, in relation to a purchaser of goods, means the date on which the purchaser will depart Australia, according to the purchaser’s travel ticket or other approved document shown at the time he or she takes possession of the goods.

Table 1 Sales to eligible foreign travellers

Goods taken possession of on the Australian side of the customs barrier and accompanying the traveller

Table 2 Sales to eligible Australian travellers

Goods taken possession of on the Australian side of the customs barrier and accompanying the traveller

Table 3 Sales to eligible foreign travellers and eligible Australian travellers

Goods taken possession of on the outward departure side of the customs barrier and accompanying the traveller

Note

 Subsection 127 (1) of the Act provides that the taxpayer for an assessable dealing, or the claimant for a credit, must:

“(a) keep records that record and explain all transactions and other acts engaged in by the person that are relevant to that assessable dealing or credit claim;

(b) retain those records for at least 5 years after the completion of the acts or transactions to which they relate.”.

Subsection 127 (3) provides that the Commissioner may notify the person that he or she is not required to retain the records.

Schedule 2 Non-exempt authorities established before 14 May 1987

(regulation 9)

Army and Air Force Canteen Service

Aussat Pty. Ltd.

Australian Canned Fruits Corporation

Australian Capital Territory Gaming and Liquor Authority

Australian Dairy Corporation

Australian Dried Fruits Corporation

Australian Honey Board

Australian Industry Development Corporation

Australian Meat and Live-stock Research and Development Corporation

Australian Postal Commission

Australian Telecommunications Commission

Australian Tobacco Board

Australian Wheat Board

Australian Wine and Brandy Corporation

Australian Wool Corporation

Building and Construction Industry Long Service Leave Board

Commonwealth Accommodation and Catering Services Ltd.

Commonwealth Bank of Australia

Commomwealth Bank Officers Superannuation Corporation

Commonwealth Development Bank of Australia

Commonwealth Savings Bank of Australia

Federal Airports Corporation

Housing Loans Insurance Corporation

Meat Research Corporation

Phosphate Mining Corporation of Christmas Island

Qantas Airways Ltd.

Stevedoring Industry Finance Committee

Superannuation Fund Investment Trust

Schedule 3 Scale of expenses

(regulation 17)

1.  Person attending to give evidence because of that person’s professional, scientific or other special skill of knowledge — in respect of each day on which that person so attends, an amount of:

 (a) not less than the lesser amount specified in the High Court Rules, as in force from time to time, in relation to expenses of witnesses posessing such skill or knowledge; and

 (b) not more than the greater amount so specified.

2.  Person, other than a person referred to in Item 1, attending to give evidence:

 (a) in the case of a person remunerated by wages, salary or fees — such amount as is provided for in the High Court Rules, as in force from time to time, in relation to expenses of witnesses so remunerated; or

 (b) in any other case — such amount as is provided for in the High Court Rules, as in force from time to time, in relation to expenses of witnesses generally.

3.  Person attending to give expert evidence — in addition to any other amount payable to that person under Item 1 or 2, a reasonable amount for qualifying to give that evidence.

4.  Any person attending to give evidence — such amount as is reasonable:

 (a) in respect of that person’s travel to and from the place at which that person so attends; and

 (b) if that person is required to be absent overnight from that person’s usual place of residence — for meals and accommodation.

Notes to the Sales Tax Assessment Regulations 1992

Note 1

The Sales Tax Assessment Regulations 1992 (in force under the Sales Tax Assessment Act 1992) as shown in this consolidation comprise Statutory Rules 1992 No. 365 amended as indicated in the Tables below.

Table of Statutory Rules

(a) Regulation 2 of Statutory Rules 1999 No. 292 provides as follows:

These Regulations are taken to have commenced on the commencement of Schedule 3 to the Sales Tax Legislation Amendment Act (No. 1) 1999.

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Table of Amendments