Sales Tax (Exemptions and Classifications) (No. 2)
No. 62 of 1966
An Act to amend the law relating to Sales Tax with respect to Goods for use by the Australian Institute of Aboriginal Studies, and Household Goods consisting of Electric Fans and Air Conditioners.
[Assented to 29 October 1966]
BE it enacted by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—
Short title and citation.
1.—(1.) This Act may be cited as the Sales Tax (Exemptions and Classifications) Act (No. 2) 1966.
(2.) The Sales Tax (Exemptions and Classifications) Act 1935–1965, as amended by the Sales Tax (Exemptions and Classifications) Act 1966, is in this Act referred to as the Principal Act.
(3.) Section 1 of the Sales Tax (Exemptions and Classifications) Act 1966 is amended by omitting sub-section (3.).
(4.) The Principal Act, as amended by this Act, may be cited as the Sales Tax (Exemptions and Classifications) Act 1935–1966.
Commencement.
2. This Act shall be deemed to have come into operation on the seventeenth day of August, One thousand nine hundred and sixty-six.
First Schedule.
3. The First Schedule to the Principal Act is amended by inserting after item 74p the following item:—
“75. Goods for use (whether as goods or in some other form), and not for sale, by the Australian Institute of Aboriginal Studies | Nos. 1 to 9”. |
Third Schedule.
4. The Third Schedule to the Principal Act is amended by inserting in item 1, after paragraph (h), the following paragraphs:—
“(ha) electric fans;
“(hb) air conditioners of a kind used exclusively, or primarily and principally, for air cooling;”.
Overview
The Sales Tax (Exemptions and Classifications) Act (No. 2) 1966 was enacted to amend the existing sales tax law by introducing specific exemptions and classifications. The Act was designed to address the need for targeted tax exemptions for particular goods and institutions, including those used by the Australian Institute of Aboriginal Studies and household goods such as electric fans and air conditioners. This legislation was passed by the Queen, represented by the Senate and the House of Representatives of the Commonwealth of Australia. The policy objective of the Act was to provide clarity and specificity in the application of sales tax, ensuring that certain goods and institutions, which were deemed essential for cultural and household purposes, were exempt from sales tax.
Scope and Application
The Sales Tax (Exemptions and Classifications) Act (No. 2) 1966 amends the Sales Tax (Exemptions and Classifications) Act 1935–1965 to provide specific exemptions and classifications for certain goods. This Act applies to goods for use by the Australian Institute of Aboriginal Studies, as well as household goods consisting of electric fans and air conditioners. The exemptions are effective for goods that are intended for use rather than for sale. The geographic reach of this Act is Commonwealth, as it pertains to the national sales tax regime. This Act does not specify any exclusions or thresholds for its application, and its scope is limited to the amendments listed in the schedules. The application of this Act may be extended or restricted through subordinate instruments that further define the classifications and exemptions detailed in the schedules.
Key Provisions
The Sales Tax (Exemptions and Classifications) Act (No. 2) 1966 introduces amendments to the existing Sales Tax (Exemptions and Classifications) Act 1935–1965. Specifically, the Act aims to exempt certain goods from sales tax, while also classifying particular household goods. Under Section 3 of the Act, a new item is added to the First Schedule of the Principal Act, which now includes goods for use by the Australian Institute of Aboriginal Studies. These goods, which are intended for use rather than sale, are now exempt from sales tax. Furthermore, the Third Schedule of the Principal Act has been amended to include new paragraphs (ha) and (hb), which classify electric fans and air conditioners used primarily for air cooling as household goods.
The Act imposes obligations on the entities and individuals involved in the sale, use, and classification of the specified goods. For entities like the Australian Institute of Aboriginal Studies, the obligation is to ensure that the goods they use are not subject to sales tax as long as they are not sold. For sellers and consumers of electric fans and air conditioners, the obligation is to correctly classify these items as household goods when making sales and purchases.
The Act does not explicitly detail offences or penalties for non-compliance. However, under the broader Sales Tax Act framework, non-compliance with sales tax regulations could lead to civil or criminal penalties. These could include fines and, in cases of deliberate evasion, imprisonment. The specific penalties would depend on the nature and extent of the non-compliance, as well as any relevant provisions in the overarching Sales Tax Act.