Sales Tax (Exemptions and Classifications) Amendment Act 1991
No. 143 of 1991
An Act to amend the Sales Tax (Exemptions and Classifications) Act 1935, and for related purposes
[Assented to 21 October 1991]
The Parliament of Australia enacts:
Short title etc.
1.(1) This Act may be cited as the Sales Tax (Exemptions and Classifications) Amendment Act 1991.
(2) In this Act, “Principal Act” means the Sales Tax (Exemptions and Classifications) Act 19351.
Commencement
2. This Act is taken to have commenced at 3.00 p.m., by standard time in the Australian Capital Territory, on 20 August 1991.
3. After section 6AD of the Principal Act the following section is inserted:
Sales tax not payable on proportion of value of certain motor vehicles for people with disabilities
“6AE.(1) In spite of anything contained in any law relating to sales tax, sales tax is not payable upon so much of the sale value under any Sales Tax Assessment Act of goods, being motor vehicles that:
(a) would have been covered by item 135 of the First Schedule if sub-item (2) of that item had not been enacted; or
(b) would have been covered by item 135A of the First Schedule if sub-item (2) of that item had not been enacted;
as is equal to two-thirds of the amount calculated using the formula in sub-item 61(2) of the Second Schedule.”.
The First Schedule
4. The First Schedule to the Principal Act is amended:
(a) by omitting from item 42C all the words after “purpose” and
substituting the following word and paragraphs:
“of:
(a) adapting it for driving by a person who is suffering from a physical impairment; or
(b) adapting it for transporting a person who is suffering from a physical impairment”;
(b) by adding at the end of items 135 and 135A the following sub-items:
“(2) Sub-item (1) does not apply in relation to a transaction, act or operation effected or done in relation to a motor vehicle if sub-item 61(1) of the Second Schedule applies in relation to the transaction, act or operation
“(3) For the purpose only of determining whether sub-item 61(1) of the Second Schedule applies in relation to a transaction, act or operation for the purposes of sub-item (2), the sale value of the motor vehicle is taken to be the sale value of the motor vehicle reduced by so much of that value as is attributable to modification of the motor vehicle solely for the purpose of:
(a) adapting it for driving by the person with the disability; or
(b) adapting it for transporting the person with the disability”.
Second Schedule
5. The Second Schedule to the Principal Act is amended by adding at the end of sub-item 61(3) “other than motor vehicles that are described in sub-item 135(1) or 135A(1) of the First Schedule”.
Application of amendments
6. The amendments made by this Act apply in relation to transactions, acts and operations effected or done in relation to goods after the commencement of this Act.
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; No. 78, 1970; Nos. 67 and 87, 1972; Nos. 17, 181 and 216, 1973; No. 24, 1975; Nos. 21, 29, 80 and 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; Nos. 28, 76 and 98, 1986; Nos. 42, 135 and 140, 1987; Nos. 78, 89 and 152, 1988; Nos. 63, 72, 149, 150, 166 and 167, 1989; Nos. 18, 55, 57, 58, 82 and 131, 1990; and No. 51, 1991.
[Minister’s second reading speech made in—
House of Representatives on 20 August 1991
Senate on 9 September 1991]