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

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

No. 93 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

SCHEDULE 3

MODIFICATIONS APPLYING FROM 1 NOVEMBER 1995

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

No. 93 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 (General) 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 (General) 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 (General) 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 (General) (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 (General) Act 1992,

(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 (General) 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 (General) Act 1995, No. 93 of 1995, was enacted by the Parliament of Australia to address specific gaps and issues within the Sales Tax (Exemptions and Classifications) Act 1992, primarily by modifying the application and classification of sales tax. This legislation aimed to bring clarity and precision to the existing tax framework, ensuring that the tax imposed by the Sales Tax Imposition (General) Act 1992 was applied consistently and fairly. The Act was designed to progressively implement changes over several dates, starting from 9 May 1995, through to 1 November 1995, reflecting the intention to adjust the tax regime in a phased manner. The primary policy objective was to streamline the classification of goods and services, ensuring that certain items, such as scaffolding, safes, and model aircraft, were appropriately exempted or included in the tax scope as necessary. This legislative approach underscores the commitment to maintaining a balanced and equitable sales tax system.

Scope and Application

The Sales Tax (Exemptions and Classifications) Modification (General) Act 1995 is an Act of the Parliament of Australia designed to modify the provisions of the Sales Tax (Exemptions and Classifications) Act 1992, specifically concerning the sales tax imposed by the Sales Tax Imposition (General) Act 1992. This Act aims to amend the existing sales tax laws by introducing changes in various stages, as outlined in different parts of the Act and its schedules. Part 2 and Schedule 1 of the Act came into effect on 9 May 1995, Part 3 and Schedule 2 on 1 July 1995, and Part 4 and Schedule 3 on 1 November 1995. The Act applies to the dealings with goods after the specified dates, modifying the classifications and exemptions set out in the Sales Tax (Exemptions and Classifications) Act 1992. The modifications include the introduction of new items such as scaffolding, safes, and racking and shelving, as well as adjustments to the definition of "eligible disabled person". Notably, certain items and definitions were omitted or repealed, streamlining the application of sales tax regulations. The Act also extends its application through subordinate instruments, ensuring comprehensive coverage and compliance with the modified sales tax laws.

Key Provisions

The Sales Tax (Exemptions and Classifications) Modification (General) Act 1995, referred to as Section 1, is an Act designed to modify the Sales Tax (Exemptions and Classifications) Act 1992. The Act specifies its commencement dates under Section 2: Parts 1 and 2 and Schedule 1 commence on 9 May 1995, Part 3 and Schedule 2 commence on 1 July 1995, and Part 4 and Schedule 3 commence on 1 November 1995. The purpose of this Act, outlined in Section 3, is to modify the provisions of the Sales Tax (Exemptions and Classifications) Act 1992 concerning tax imposed by the Sales Tax Imposition (General) Act 1992. Section 4 clarifies that the Act is considered a sales tax amending Act for certain purposes under section 129 of the Sales Tax Assessment Act 1992. The Act imposes several obligations and requirements on the parties governed by it. For instance, Section 5 details modifications to the Sales Tax (Exemptions and Classifications) Act 1992, effective from 9 May 1995, which include adding new items such as scaffolding, safes, and racking and shelving to the list of exempt goods. This modification means that these items will not be subject to sales tax for transactions occurring after 7.30 p.m., by legal time in the Australian Capital Territory, on 9 May 1995. Section 6 outlines further modifications effective from 1 July 1995, such as redefining "eligible disabled person" to include only those who have lost the use of one or more limbs and cannot use public transport, thereby affecting the eligibility for tax exemptions. In terms of legal consequences, the Act does not explicitly detail offences or penalties for breaches within its text. However, the general legal framework surrounding sales tax legislation typically includes provisions for non-compliance, which can result in fines, interest on unpaid taxes, or legal actions to recover the owed amounts. While the Act itself does not specify maximum penalties, such consequences are generally governed by the broader Sales Tax Assessment Act 1992 and related regulations.

Legal classification tags

Area of Law
Taxation Law
Instrument
Act
Concepts
Commencement Provisions
Modifications
Transitional Provisions

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