Sales Tax Procedure Regulations (Amendment)

Administered by Department of the Treasury

Legislation au F1996B00836 Regulations Not in force Legislative Instrument

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STATUTORY RULES.

1940. No. 285.

_______

REGULATION UNDER THE SALES TAX PROCEDURE ACT 1934-1940.*

I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulation under the Sales Tax Procedure Act 1934-1940.

Dated this thirteenth day of December, 1940.

Governor-General.

By His Excellency’s Command,

Treasurer.

_______

Amendment of the Sales Tax Procedure Regulations.†

Amendment of Schedule.

The Schedule to the Sales Tax Procedure Regulations is amended by omitting Forms 1, 2, 3, 4 and 5 and inserting in their stead the following Forms:—

“Regulation 4. Form 1.

Number of Registration Certificate.

Commonwealth of Australia.

State of

To the Deputy Commissioner of Taxation,

Box , G.P.O.,

Sales Tax Procedure Act 1934-1940,

Sales Tax Assessment Act (No. 1) 1930-1940, and

Sales Tax Assessment Acts (Nos. 2, 3, 6 and 7) 1930-1936.

RETURN OF SALES AND OF SALES TAX FOR THE MONTH

OF 19 .

Submitted by—

Name (in full)

Address

Business

_________________________________________________________________________________

* Notified in the Commonwealth Gazette on    , 1940.

† Statutory Rules 1934, No. 155 as amended by Statutory Rules 1935, No. 52.

7199.—15/20.11. 1940.—Price 5d.


Description or Goods.

Aggregate amount and taxable value for which description of goods was sold.

Total taxable sale value (Total of amounts in Columns 2 and 4.)

Amount of Sales Tax on Taxable Sale Value as shown in Column 7.

Taxable Goods.

Total sale price of exempt goods.

Total sale price (excluding Sales Tax) of goods in respect of which tax is payable on the actual sale price

Total sale price of goods in respect of which tax is payable on a sale value other than the sale price.

Sale value of goods included in Column 3.

Total sale price of goods in respect of which tax is not payable.

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

 

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

Taxable at  %

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Taxable at  %

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Taxable at  %

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Totals

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Deductions.

Discounts.

Returns Inwards.

Bad Debts

Other Credits.

Totals.

@

Tax Deductions.

 

(a)....

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

 

£

s.

d.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

% % %

 

 

 

 

 

 

(b)....

Rebate claimed in respect of tax previously paid on the goods in Columns (5) and (7) (or on raw materials used in those goods) (as per attached statement)

 

 

 

 

 

 

(c)....

Deductions where the tax was previously paid at a rate greater or less than current rates (as per attached statement)

 

 

 

 

 

 

 

Net amount of tax payable.......................

£

 

 

 

 

 

I,  of  proprietor being the proprietor/partner/public officer declare that the above return is true in every particular.

Declared at  this  day of  19 .

Signature of proprietor, partner or public officer.

 


“Regulation 4. Form 2.

Number of Registration Certificate.

Commonwealth of Australia.

State of

To the Deputy Commissioner of Taxation,

Box , G.P.O.,

Sales Tax Procedure Act 1934-1940, and

Sales Tax Assessment Act (No. 1) 1930-1940.

RETURN OF GOODS MANUFACTURED BY THE TAXPAYER AND TREATED AS STOCK FOR SALE BY RETAIL FOR THE MONTH OF

194 .

SUBMITTED BY—

Name (in full)

Address

Business

Description of Goods (Number or Quantity of Articles to be shown.)

Sale Value of Goods in Respect of which Tax is payable.

Value of Exempt Goods.

Total Taxable Sale Value (total of Amounts In Columns (2) (3) and (4)).

Amount of Tax.

Goods covered by paragraph (a) or (b) of Section (18)

Goods manufactured by taxpayer exclusively from tax-paid materials.

Goods made for taxpayer from tax-paid materials supplied by him.

(1)

(2)

(3)

(4)

(5)

(6)

(7)

 

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

Taxable at  %

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Taxable at  %

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Taxable at %

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Totals ………

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Deduct—

(a) Rebates claimed in respect of tax (if any) previously paid on the raw materials used in the manufacture of the goods in Column (2) (as per statement attached)                £

 

(b) Tax at per centum on amount of bad debts in respect of goods the sale value of which was included in Column 6 of any previous return (as per statement attached)              £

 

 

Net Tax ......................... £

 

I,  of  being the proprietor/partner/public officer declare that the above return is true in every particular.

Dated at  this  day of  194 .

Signature of proprietor, partner or public officer.


“Regulation 4. Form 3.

Number of Registration Certificate.

Commonwealth of Australia.

State of

To the Deputy Commissioner of Taxation,

Box , G.P.O.,

Sales Tax Procedure Act 1934-1940.

Sales Tax Assessment Act (No. 1) 1930-1940.

Sales Tax Assessment Acts (Nos. 4, 6 and 8) 1930-1936.

RETURN OF GOODS APPLIED DURING THE MONTH OF  TO HIS OWN USE BY THE MANUFACTURER THEREOF, OR BY A REGISTERED PERSON WHO HAS QUOTED HIS CERTIFICATE IN RESPECT OF THE PURCHASE OR IMPORTATION THEREOF.

SUBMITTED BY—

Name (in full)

Address

Business

Description of Goods.

Sale Value of Goods manufactured and applied to his own use.

Purchase Price of Goods Purchased Tax Free under Quotation of Certificate and applied to Taxpayer’s Own Use.

Sale Value of Goods Imported Tax Free under Quotation of Certificate and Applied to Taxpayer's Own Use.

Total Taxable Sale Value (Total of Amounts in Columns (2), (3), (4), (5) and (6)).

Amount of Sales Tax On Taxable Sale Value as shown in column (7)

By a Taxpayer who Does not Sell Similar Goods by Wholesale.

By a Taxpayer who sells Similar Goods by Wholesale

Goods manufactured exclusively from Materials on which Tax has been paid.

Other Goods.

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

 

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

Taxable at  %

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Taxable at  %

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Taxable at  %

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Totals

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Deduct—Rebates claimed in respect of tax (if any) previously paid on raw materials used in the manufacture of the goods in Columns (3) and (4) (as per statement attached)

£

 

 

 

Net Tax..........

£

 

 

 

 

 

 

I,  of  being the proprietor/partner/public officer declare that the above return is true in every particular.

Declared at   this  day of  19 .

Signature of proprietor, partner or public officer.


“Regulation. 4. Form 4.

Number of Registration Certificate.

Commonwealth of Australia.

State of

To the Deputy Commissioner of Taxation,

Box , G.P.O.,

Sales Tax Procedure Act 1934-1940, and

Sales Tax Assessment Act (No. 9) 1930-1936.

RETURN OF GOODS LEASED DURING THE MONTH

OF  19 .

SUBMITTED BY—

Name (in full)

Address

Business

Description of goods.

Fair wholesale value of goods leased under hire-purchase agreements.

Particulars of goods leased otherwise than under hire-purchase agreements.

Taxable sale value.

Rate of tax.

Amount of sales tax.

Market value.

Period of lease.

Terms of payment.

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

 

£

s.

d.

£

s.

d.

 

 

£

s.

d.

 

£

s.

d.

Taxable at %

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Taxable at %

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Taxable at %

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Totals

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

LESS—Rebate in respect of tax (if any) previously paid by taxpayer in respect of the above goods or included in the purchase price of the goods or the raw materials used in the manufacture of the goods              £

 

 

 

Net Tax..............£

 

 

 

I,  of  being the proprietor/partner/public officer declare that the above return is true in every particular.

Declared at  this  day of  19 .

Signature of proprietor, partner or public officer.


“Regulation 8. Form 5.

Number of Registration Certificate.

Commonwealth of Australia.

State of

To the Deputy Commissioner of Taxation,

Box No. , G.P.O.,

Sales Tax Procedure Act 1934-1940.

Sales Tax Assessment Act (No. 1) 1930-1940.

Sales Tax Assessment Acts (Nos. 2-8) 1930-1936.

RETURN BY AUCTIONEERS.

________

RETURN OF SALES MADE ON THE   DAY OF 194  OF GOODS SOLD AT AUCTION ON BEHALF OF REGISTERED PERSONS BY—

Name of Auctioneer (in full)

Address

Description of Goods.

Full Name and Address and Registered Number of Vendor.

Full Name and Address of Purchaser.

Total Amount for which Goods were Sold.

Amount of Sales Tax on Taxable Sales.

Taxable Sales.

Non-Taxable Sales.

Sales of Exempt Goods.

 

 

 

£

s.

d.

£

s.

d.

 £

s.

d.

£

s.

d.

Taxable at %

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Taxable at %

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Taxable at %

 

 

 

 

 

 

 

 

 

 

 

 

 

 

I,  of  being the person

required to furnish this return declare that the above return is true in every particular.

Declared at  this  day of  19 .

Signature of Auctioneer ”.

___________________

By Authority: L. F. Johnston, Commonwealth Government Printer, Canberra.

Overview

The Sales Tax Procedure Regulations 1940 were enacted under the authority of the Sales Tax Procedure Act 1934-1940, to provide a structured and streamlined method for taxpayers to comply with sales tax obligations. The regulations were created by the Federal Executive Council, with the Governor-General acting on its advice. The primary policy objective of these regulations is to ensure that sales tax returns are accurately and comprehensively filled out by the relevant parties, including proprietors, partners, public officers, and auctioneers. This is achieved by specifying detailed forms for various types of sales and transactions, thereby addressing the need for a uniform approach to reporting and ensuring the effective collection of sales tax. These regulations aim to fill the gap by providing clear and specific forms for different scenarios, such as sales of goods, goods manufactured by the taxpayer, goods applied to the taxpayer's own use, goods leased, and sales made at auctions. By mandating the use of these prescribed forms, the regulations help prevent discrepancies and ensure that all relevant information is captured uniformly, facilitating easier auditing and enforcement by the tax authorities.

Scope and Application

The Sales Tax Procedure Act 1934-1940 applies to individuals, partnerships, companies, and public officers who are engaged in the sale, manufacture, importation, or leasing of goods within the Commonwealth of Australia. The Act governs the procedures and requirements for reporting sales, taxable goods, and sales tax, ensuring that taxpayers comply with the relevant provisions. The forms prescribed in the Schedule of the Sales Tax Procedure Regulations are essential for reporting sales and sales tax to the Deputy Commissioner of Taxation. These forms include detailed instructions on the information to be provided, such as the description and quantity of goods, sale values, tax rates, and deductions. The forms also require a declaration of accuracy from the taxpayer or public officer submitting the return. The Act extends its application through subordinate instruments, specifically the Sales Tax Procedure Regulations, which detail the procedures and forms to be used for reporting sales tax. There are no stated exclusions, exemptions, or thresholds within the provided text, but the forms themselves may contain specific criteria for determining taxable and non-taxable sales.

Key Provisions

The primary operative sections of the Sales Tax Procedure Regulations involve the amendment of Schedule, replacing existing Forms 1 through 5 with new forms that detail specific information on sales and sales tax. These forms require the taxpayer to provide details such as the number of registration certificate, name and address, description of goods, sale value, taxable sale value, and amount of sales tax (Section 4). Each form caters to specific scenarios such as return of sales and tax for the month, return of goods manufactured by the taxpayer and treated as stock for sale, return of goods applied to the taxpayer's own use, return of goods leased, and return by auctioneers of sales made on behalf of registered persons. The obligations imposed on the parties governed by these Regulations include the submission of accurate and complete returns as per the forms provided. This means that taxpayers, manufacturers, and auctioneers must declare and provide details about the goods sold, manufactured, or leased, and the applicable sales tax (Regulation 4). These returns must be signed by the proprietor, partner, or public officer, affirming the accuracy of the information provided. The Regulations do not explicitly mention offences, penalties, or consequences for breaches. However, under the Sales Tax Procedure Act 1934-1940, failure to comply with the requirements, including the submission of accurate returns and declarations, could result in penalties as prescribed under the relevant Acts. The specific penalties would depend on the nature and extent of the breach and could include fines and other civil or criminal consequences as determined by the applicable laws.

Legal classification tags

Area of Law
Taxation Law
Instrument
Regulation
Concepts
Definitions & Interpretation
Reporting & Disclosure Obligations
Taxable Sale Value

Interactions

Authorises

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.