Sales Tax (Exemptions and Classifications) Amendment Act 1987

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Sales Tax (Exemptions and Classifications) Amendment Act 1987

No. 135 of 1987

 

An Act to amend the Sales Tax (Exemptions and Classifications) Act 1935, and for related purposes

[Assented to 18 December 1987]

BE IT ENACTED by the Queen, and the Senate and the House of Representatives of the Commonwealth of Australia, as follows:

Short title etc.

1. (1) This Act may be cited as the Sales Tax (Exemptions and Classifications) Amendment Act 1987.

(2) The Sales Tax (Exemptions and Classifications) Act 19351 is in this Act referred to as the Principal Act.

Commencement

2. (1) Subject to this section, this Act shall come into operation on the day on which it receives the Royal Assent.

(2) Subsections 3 (1) and 4 (1) shall be deemed to have come into operation on 1 July 1987.


(3) Subsections 3 (4) and 4 (4) shall come into operation on a day to be fixed by Proclamation.

(4) Subsections 3 (5) and 4 (5) shall come into operation on the day on which the Customs Tariff Act 1987 comes into operation.

Amendments of First Schedule to Principal Act

3. (1) The First Schedule to the Principal Act is amended as set out in Schedule 1 to this Act.

(2) The First Schedule to the Principal Act is amended:

(a) by omitting from item 73 “personal or”;

(b) by omitting from subparagraph 73 (iii) “a member of the staff of the Governor-General or of the Governor of a State (if the member is not an Australian citizen) or”;

(c) by omitting from item 73a “personal or”; and

(d) by omitting from subparagraph 73a (iii) “a member of the staff of the Governor-General or of the Governor of a State (if the member is not an Australian citizen) or”.

(3) The First Schedule to the Principal Act is amended as set out in Schedule 2 to this Act.

(4) The First Schedule to the Principal Act is amended as set out in Schedule 3 to this Act.

(5) The First Schedule to the Principal Act is amended as set out in Schedule 4 to this Act.

Application of amendments

4. (1) The amendment of the First Schedule to the Principal Act made by subsection 3 (1) applies, and shall be deemed to have applied, in relation to transactions, acts and operations effected or done in relation to goods on or after 1 July 1987.

(2) The amendments of the First Schedule to the Principal Act made by subsection 3 (2) apply in relation to transactions, acts and operations effected or done in relation to goods at any time after the commencement of this subsection.

(3) The amendment of the First Schedule to the Principal Act made by subsection 3 (3) applies, and shall be deemed to have applied, in relation to transactions, acts and operations effected or done in relation to goods at any time whether before or after the commencement of this subsection.

(4) The amendment of the First Schedule to the Principal Act made by subsection 3 (4) applies in relation to transactions, acts and operations


effected or done in relation to goods at any time after the commencement of this subsection.

(5) The amendments of the First Schedule to the Principal Act made by subsection 3 (5) apply in relation to transactions, acts and operations effected or done in relation to goods at any time after the commencement of this subsection.

—————


SCHEDULE 1 Subsection 3 (1)

AMENDMENT OF FIRST SCHEDULE

After item 72a in the First Schedule, the following item is inserted:

Nos. 1 to 9”.

“72b. (1) Printed matter, not more than 25% of which consists of commercial advertising, for distribution:

 

(a) free of charge;

 

(b) for the purpose of promoting visits to a foreign country; and

 

(c) either:

 

(i) by or on behalf of a national tourist organisation established or accredited by the government of that country; or

 

(ii) by a person or body appointed as a representative of such an organisation;

 

and being any of the following:

 

(d) books;

 

(e) folders;

 

(f) guides;

 

(g) magazines;

 

(h) pamphlets;

 

(j) unframed photographs;

 

(k) unframed photographic enlargements;

 

(m) framed or unframed posters;

 

(n) printed window transparencies;

 

(p) illustrated calendars;

 

(q) illustrated or unillustrated maps;

 

(r) timetables for transport services other than transport services within Australia;

 

(s) lists, and yearbooks, published or sponsored by the organisation, of hotels, or other places of accommodation, situated outside Australia

 

“(2) Goods for use (and not for sale or distribution):

 

(a) principally for the purpose of promoting visits to a foreign country; and

 

(b) either:

 

(i) by or on behalf of a national tourist organisation established or accredited by the government of that country; or

 

(ii) by a person or body appointed as a representative of such an organisation;

 

and being any of the following:

 

and being any of the following:

 

(c) documents for reference purposes containing information about museums, universities, spas or other institutions;

 

(d) yearbooks, telephone and telex directories, lists of hotels, or other places of accommodation, situated outside Australia, and catalogues of fairs;

 

(e) samples, or specimens, of negligible value of national handicrafts;

 


SCHEDULE 1—continued

(f) samples or specimens of:

 

(i) articles of national costume; or

 

(ii) cultural items (other than national handicrafts);

 

(g) flags of that country;

 

(h) pictures, paintings, drawings, framed photographs and photographic enlargements, engravings and lithographs;

 

(j) sculptures, tapestries, and other similar works of art;

 

(k) artbooks;

 

(m) dioramas, scale models, lantern slides, photographic negatives and printing blocks;

 

(n) show-cases, stands and similar articles for use in displaying material, including electrical and mechanical equipment for operating a display of material;

 

(p) documentaries (whether recorded on cinematograph film, video tape or video disc), audio tape recordings, records, audio discs, and similar goods, for use in exhibitions, displays or performances to which members of the public are admitted free of charge, being goods that:

 

(i) are not of a kind that are on sale in Australia to the general public; and

 

(ii) consist principally of matter other than commercial advertising matter

 

In this item, ‘Australia’ includes the external Territories

 

—————

SCHEDULE 2 Subsection 3 (3)

AMENDMENT OF FIRST SCHEDULE

After item 104 in the First Schedule, the following item is inserted:

 

“105. Each ultra high frequency television transmitter in respect of which the Secretary to the Department of Transport and Communications, or a person authorised by the Secretary for the purposes of this item, has certified that he or she is satisfied that the relevant goods are:

Nos. 1 to 9”

(a) to be used, or to be installed ready for use, at a particular time after 30 April 1987 and before 1 January 1993 for the purpose of the transmission to the general public of television programs by a person:

 

(i) as authorised by a licence warrant granted in respect of a non-metropolitan new system licence; or

 

(ii) as authorised under an old system licence, being:

 

(a) a non-metropolitan commercial television station licence; or

 


SCHEDULE 2—continued

(b) a commercial television translator station licence the television programs transmitted by which are programs of a television station having a licence of the kind referred to in sub-subparagraph (a); and

(b) not to be used to replace an ultra high frequency transmitter that:

(i) was used by that person for the purpose of the transmission to the general public of television programs before the time when the relevant goods are first used for that purpose;

(ii) is authorised to be used for that purpose by the person after that time; and

(iii) is either:

(a) not intended to be used by the person for that purpose after that time; or

(b) intended to be used by the person for that purpose after that time but otherwise than under an authority of any of the kinds referred to in subparagraph (a) (i) or (ii)

In this item:

‘commercial television translator station licence’ has the same meaning as in the Broadcasting Act 1942 as in force immediately before the commencement of the Broadcasting and Television Amendment Act 1985;

‘metropolitan commercial television station licence’ means a licence for a commercial television station whose service area includes the General Post Office of the capital city of a State other than Tasmania;

‘metropolitan new system licence’ means a new system licence whose service area includes the General Post Office of the capital city of a State other than Tasmania;

‘non-metropolitan commercial television station licence’ means a licence for a commercial television station that is not a metropolitan commercial television station licence;

‘non-metropolitan new system licence’ means a new system licence that is not a metropolitan new system licence;

‘radio transmission’ has the same meaning as in the Radiocommunications Act 1983;

‘transmitter’ means any thing designed or intended for use for the purpose of radio transmission, but does not include transmission towers, masts, antennae, electric lines or other equipment or facilities designed or intended to be ancillary to, or associated with, such a thing for the purposes of that use;

‘ultra high frequency television transmitter’ means a transmitter for use in broadcasting television programs by the transmission or emission of electromagnetic energy of frequencies in the range of 520 megahertz to 820 megahertz

A reference in this item to a particular purpose includes a reference to purposes that include that purpose

 


SCHEDULE 2—continued

An expression used in this item and in subsection 96 (1) of the Broadcasting and Television Amendment Act 1985 has the same meaning in this item as in that subsection

 

 

SCHEDULE 3 Subsection 3 (4)

AMENDMENT OF FIRST SCHEDULE

After item 114c in the First Schedule, the following item is inserted:

 

“114d. Imported goods to which item 11 in Part I of Schedule 4 to the Customs Tariff Act 1982 applies, being:

No. 5”.

(a) the personal effects, furniture or household goods of members of a Singapore force, or of members of the civilian component, or of dependants of such members; or

 

(b) motor vehicles for use by members of a Singapore force, or by members of the civilian component, or of dependants of such members

 

For the purposes of this item, the expressions ‘Singapore force’, ‘civilian component’ and ‘dependant’ have the same respective meanings as they have in the agreement between Australia and Singapore concerning the status of Singapore forces in Australia

 

 

SCHEDULE 4 Subsection 3 (5)

AMENDMENTS OF FIRST SCHEDULE

1. Item 59 in the First Schedule is amended by omitting from sub-item (2) “paragraph (d) of item 35 in Part I of Schedule 4” and substituting “paragraph (d) of item 32 in Part II of Schedule 4”.

2. Item 68 in the First Schedule is amended:

(a) by omitting from paragraph (3) (a) “item 99.01” and substituting “heading 9701.”;

(b) by omitting from paragraph (3) (b) “item 99.02” and substituting “heading 9702.”; and

(c) by omitting from paragraph (3) (c) “item 99.03” and substituting “heading 9703.”

3. Item 111a in the First Schedule is amended by omitting “item 34 in Part I of Schedule 4” and substituting “item 21 in Part II of Schedule 4”.

4. Item 114 in the First Schedule is amended by omitting from paragraphs (1) (c) and (1) (d) “or 16”.

5. Item 114b in the First Schedule is amended by omitting from sub-item (4) “item 11 in Part I of Schedule 4” and substituting “item 8 in Part I of Schedule 4”.

6. Item 114c in the First Schedule is amended by omitting “item 11 in Part I of Schedule 4” and substituting “item 8 in Part I of Schedule 4”.


SCHEDULE 4—continued

7. Item 145 in the First Schedule is amended:

(a) by omitting from paragraph (a) “paragraph (a) or (b) of item 35 in Part I of Schedule 4” and substituting “paragraph (a) or (b) of item 32 in Part II of Schedule 4”; and

(b) by omitting from paragraph (b) “item 35 in Part I of Schedule 4” and substituting “item 32 in Part II of Schedule 4”.

 

NOTE

1. No. 60, 1935, as amended. For previous amendments, see No. 41, 1936; No. 78, 1938; No. 32, 1939; Nos. 29 and 76, 1940; No. 32, 1941; No. 6, 1942; Nos. 35 and 44, 1943; No. 31, 1944; No. 36, 1945; Nos. 12 and 67, 1946; No. 65, 1947; No. 42, 1948; No. 54, 1949; No. 37, 1950; No. 42, 1951; No. 44, 1952; No. 53, 1953; No. 45, 1954; No. 5, 1956; No. 71, 1957; Nos. 17 and 92, 1959; Nos. 65 and 88, 1960; Nos. 1 and 76, 1961; No. 4, 1962; No. 44, 1963; No. 30, 1965; Nos. 26 and 62, 1966; Nos. 21, 29 and 80, 1967; No. 78, 1970; Nos. 67 and 87, 1972; Nos. 17, 181 and 216, 1973; No. 24, 1975; No. 175, 1976; No. 107, 1978; Nos. 3, 94 and 157, 1979; No. 142, 1981; Nos. 64, 93 and 115, 1982; Nos. 63, 84 and 136, 1983; Nos. 81, 123 and 165, 1984; Nos. 65, 67, 145 and 178, 1985; No. 28, 1986; and Nos. 42 and 76, 1987.

[Minister’s second reading speech made in—

House of Representatives on 23 September 1987

Senate on 23 October 1987]

Overview

The Sales Tax (Exemptions and Classifications) Amendment Act 1987 was enacted by the Commonwealth Parliament to amend the Sales Tax (Exemptions and Classifications) Act 1935. This Act was introduced to address the need to update and refine the classifications and exemptions related to sales tax, ensuring that the tax system remains fair and effective. The policy objective of the Act is to clarify and adjust certain exemptions and classifications in the sales tax framework, which will help in better managing the tax burden and ensuring that the tax system is aligned with current economic and social conditions. The Act received Royal Assent on 18 December 1987 and came into operation on various dates as specified within the Act, ensuring a phased implementation to allow for necessary preparations and adjustments by stakeholders.

Scope and Application

The Sales Tax (Exemptions and Classifications) Amendment Act 1987 is a piece of Australian legislation that amends the Sales Tax (Exemptions and Classifications) Act 1935. The Act applies to specific transactions, acts, and operations involving goods and services within the Commonwealth of Australia, including its territories. It primarily targets modifications to the First Schedule of the Principal Act, which lists items and activities subject to sales tax exemptions and classifications. The amendments introduced by this Act affect various types of goods and services, such as printed materials for promoting visits to foreign countries, goods used for tourism purposes, and imported personal effects of Singapore forces in Australia. Certain exclusions and specific conditions are outlined in the schedules of the Act, detailing when and how these amendments apply to transactions and operations. The Act’s provisions are designed to take effect on various dates as specified, with some sections backdated to July 1, 1987, and others contingent on the operation of related legislation like the Customs Tariff Act 1987. The amendments may be further extended or modified through subordinate instruments, ensuring the Act remains adaptable to changing legislative and economic environments.

Key Provisions

The Sales Tax (Exemptions and Classifications) Amendment Act 1987 (Act) makes amendments to the Sales Tax (Exemptions and Classifications) Act 1935 (Principal Act) by modifying the First Schedule to include new exemptions and classifications for goods subject to sales tax. These amendments are detailed in Schedules 1 to 4 of the Act. The Act comes into operation on the day of Royal Assent, with certain subsections coming into effect on specified dates, including 1 July 1987 and the commencement of the Customs Tariff Act 1987. The Act introduces several specific exemptions and classifications, such as exempting printed matter not exceeding 25% commercial advertising for promoting foreign country visits, which is distributed free of charge by national tourist organisations or their representatives. It also includes exemptions for goods used for promotional purposes by national tourist organisations, such as documents, samples of national handicrafts, cultural items, and art materials. Additionally, the Act introduces an exemption for ultra-high frequency television transmitters used by authorised broadcasters for non-metropolitan television services. The Act also exempts certain imported goods, such as personal effects and motor vehicles of members of a Singapore force or their dependants. The Act imposes obligations on the parties and entities it governs by specifying the conditions under which certain goods are exempt from sales tax. These include the requirement that the printed matter must not contain more than 25% commercial advertising, the goods must be for promotional use by a national tourist organisation, and the television transmitters must be certified by the Secretary to the Department of Transport and Communications. Furthermore, the Act requires that the imported goods must be personal effects or motor vehicles of members of a Singapore force or their dependants. Failure to comply with the provisions of the Act may result in civil or criminal penalties. Although the Act does not specify the exact penalties, breaches of tax laws generally may result in fines and, in severe cases, imprisonment. The specific penalties would depend on the nature and severity of the breach, as well as any applicable tax laws and regulations. The precise enforcement mechanisms and penalties would be detailed in the relevant tax legislation and administrative guidelines.

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