Sales Tax (Exemptions and Classifications) Modification (Customs) Act 1995

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Sales Tax (Exemptions and Classifications) Modification (Customs) Act 1995

No. 91 of 1995

CONTENTS

PART 1—PRELIMINARY

Section

1. Short title

2. Commencement

3. Object of Act

4. This Act taken to be a sales tax amending Act for certain purposes

PART 2—MODIFICATIONS APPLYING FROM 9 MAY 1995

5. Modifications of the Sales Tax (Exemptions and Classifications) Act 1992

PART 3—MODIFICATIONS APPLYING FROM 1 JULY 1995

6. Modifications of the Sales Tax (Exemptions and Classifications) Act 1992

PART 4—MODIFICATIONS APPLYING FROM 1 NOVEMBER 1995

7. Modifications of the Sales Tax (Exemptions and Classifications) Act 1992

CONTENTS—continued

SCHEDULE 1

MODIFICATIONS APPLYING FROM 9 MAY 1995

SCHEDULE 2

MODIFICATIONS APPLYING FROM 1 JULY 1995

SCHEDULE3

MODIFICATIONS APPLYING FROM 1 NOVEMBER 1995

Sales Tax (Exemptions and Classifications) Modification (Customs) Act 1995

No. 91 of 1995

 

An Act relating to sales tax

[Assented to 27 July 1995]

The Parliament of Australia enacts:

PART 1—PRELIMINARY

Short title

1. This Act may be cited as the Sales Tax (Exemptions and Classifications) Modification (Customs) Act 1995.

Commencement

2. (1) Parts 1 and 2 and Schedule 1 commence or are taken to have commenced on 9 May 1995.


(2) Part 3 and Schedule 2 commence or are taken to have commenced on 1 July 1995.

(3) Part 4 and Schedule 3 commence or are taken to have commenced on 1 November 1995.

Object of Act

3. The object of this Act is to modify the provisions of the Sales Tax (Exemptions and Classifications) Act 1992, in so far as they deal with tax imposed by the Sales Tax Imposition (Customs) Act 1992.

This Act taken to be a sales tax amending Act for certain purposes

4. For the purposes of section 129 of the Sales Tax Assessment Act 1992, this Act is taken to be a sales tax amending Act.


PART 2—MODIFICATIONS APPLYING FROM 9 MAY 1995

Modifications of the Sales Tax (Exemptions and Classifications) Act 1992

5. The provisions of the Sales Tax (Exemptions and Classifications) Act 1992, as amended from time to time and as modified to have a specified effect by any other Act, have effect, in so far as they deal with tax imposed by the Sales Tax Imposition (Customs) Act 1992, as if:

(a) they were further modified as set out in Schedule 1 to this Act; and

(b) those modifications applied to dealings with goods after 7.30 p.m., by legal time in the Australian Capital Territory, on 9 May 1995.

Note: An example of an Act that modified the Sales Tax (Exemptions and Classifications) Act 1992 is the Sales Tax (Customs) (Deficit Reduction) Act 1993.


PART 3—MODIFICATIONS APPLYING FROM 1 JULY 1995

Modifications of the Sales Tax (Exemptions and Classifications) Act 1992

6. The provisions of the Sales Tax (Exemptions and Classifications) Act 1992, as amended from time to time and as modified to have a specified effect by this Act or by any other Act, have effect, in so far as they deal with tax imposed by the Sales Tax Imposition (Customs) Act 1992, as if:

(a) they were further modified as set out in Schedule 2 to this Act; and

(b) those further modifications applied to dealings with goods on or after 1 July 1995.


PART 4—MODIFICATIONS APPLYING FROM 1 NOVEMBER 1995

Modifications of the Sales Tax (Exemptions and Classifications) Act 1992

7. The provisions of the Sales Tax (Exemptions and Classifications) Act 1992, as amended from time to time and as modified to have a specified effect by this Act or by any other Act, have effect, in so far as they deal with tax imposed by the Sales Tax Imposition (Customs) Act 1992, as if:

(a) they were further modified as set out in Schedule 3 to this Act; and

(b) those further modifications applied to dealings with goods on or after 1 November 1995.

______________


SCHEDULE 1      Section 5

MODIFICATIONS APPLYING FROM 9 MAY 1995

  1.       After paragraph 39(3)(a) of Schedule 1:

Insert:

“(aa) scaffolding;

(ab) safes;

(ac) racking and shelving;”.

2.          Paragraph 39(3)(b) of Schedule 1:

After “paragraph (a)” (wherever occurring) insert ", (aa), (ab) or (ac)”.

3.          After paragraph 49(2)(e) of Schedule 1:

Insert:

“(ea) scaffolding;

(eb) safes;

(ec) racking and shelving;”.

4.          Paragraph 49(2) (f) of Schedule 1:

After “paragraph (e)” insert (ea), (eb) or (ec)”.

5.          Subitem 61(1) of Schedule 1:

Insert after paragraph (b):

“; or (c) model aircraft (including flying models).”.

6.          Subitem 1(3) of Schedule 2:

Add at the end:

“; (f) safes, including of a kind ordinarily installed as fixtures, but not including of a kind ordinarily used for the storage of food;

(g) musical instruments;

(h) bric-a-brac.”.

7.          Schedule 3:

Repeal the Schedule.

8.          Item 1 of Schedule 4:

Omit “, 3”.

_____________


SCHEDULE 2 Section 6

MODIFICATIONS APPLYING FROM 1 JULY 1995

  1.   Subitem 97(3) of Schedule 1:

Omit the definition of “eligible disabled person”, substitute the following definition:

“ ‘eligible disabled person’ means a person who has a current certificate given by the Secretary, certifying that the person has lost the use of one or more limbs to such an extent that he or she is unable to use public transport;”.

––––––––––––––––––


SCHEDULE 3 Section 7

MODIFICATIONS APPLYING FROM 1 NOVEMBER 1995

1. Schedule 1, Table of Contents, Item 108:

Omit the entry.

2. Item 108 of Schedule 1:

Omit the Item.

 

[Minister's second reading speech made in—

House of Representatives on 6 June 1995

Senate on 20 June 1995]

Overview

The Sales Tax (Exemptions and Classifications) Modification (Customs) Act 1995 was enacted by the Parliament of Australia and assented to on 27 July 1995. This Act aims to modify the provisions of the Sales Tax (Exemptions and Classifications) Act 1992 in relation to tax imposed by the Sales Tax Imposition (Customs) Act 1992. The Act is structured to implement various modifications at different dates, as outlined in its schedules, to address specific issues and gaps within the existing sales tax framework. The primary objective of the Act is to ensure the proper classification and application of sales tax exemptions and classifications concerning customs duties. This legislative measure is considered a sales tax amending Act for certain purposes, as stipulated in section 4 of the Act.

Scope and Application

The Sales Tax (Exemptions and Classifications) Modification (Customs) Act 1995 is an Act of the Parliament of Australia that modifies the Sales Tax (Exemptions and Classifications) Act 1992 in relation to sales tax imposed by the Sales Tax Imposition (Customs) Act 1992. This Act applies to the provisions of the Sales Tax (Exemptions and Classifications) Act 1992, as amended from time to time and modified by this Act or any other Act, insofar as they deal with tax imposed by the Sales Tax Imposition (Customs) Act 1992. The Act has a national jurisdictional reach and applies across Australia. Modifications under this Act apply to dealings with goods at specified times: from 9 May 1995, from 1 July 1995, and from 1 November 1995. The Act provides for further modifications as outlined in the schedules, which are applied to different dates as specified in the Act. It is taken to be a sales tax amending Act for certain purposes, particularly for the purposes of section 129 of the Sales Tax Assessment Act 1992. The Act includes specific modifications to the Sales Tax (Exemptions and Classifications) Act 1992, such as the addition of new items to the list of exempted goods and changes to the definition of "eligible disabled person."

Key Provisions

The Sales Tax (Exemptions and Classifications) Modification (Customs) Act 1995 (Act) makes several key modifications to the Sales Tax (Exemptions and Classifications) Act 1992, with specific effective dates. Sections 5 and 6 of the Act modify the provisions of the 1992 Act concerning tax imposed by the Sales Tax Imposition (Customs) Act 1992. These modifications are detailed in the schedules attached to the Act, with different modifications applying at different times. Section 5 implements changes effective from 9 May 1995, Section 6 applies changes effective from 1 July 1995, and Section 7 applies changes effective from 1 November 1995. The Act imposes specific obligations on entities and individuals who deal with goods subject to sales tax. These obligations include ensuring that the correct tax is applied based on the modified classifications and exemptions set out in the Act. For example, entities must ensure that goods such as scaffolding, safes, and racking and shelving are correctly classified under the new provisions from 9 May 1995. Additionally, from 1 July 1995, the definition of "eligible disabled person" changes, and this must be reflected in any relevant tax exemptions or classifications. The Act includes provisions for penalties and consequences for non-compliance. Although the specific penalties are not detailed in the Act, non-compliance with sales tax laws generally can result in financial penalties, interest on unpaid taxes, and potential legal action. In severe cases, criminal charges may be brought against individuals or entities that deliberately or negligently fail to comply with the tax obligations outlined in the Act. The precise penalties would depend on the nature and extent of the breach, as well as any relevant case law or regulations.

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Area of Law
Taxation Law
Instrument
Act
Concepts
Commencement Provisions
Repeal & Amendment
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