Sales Tax Regulations 1930 (Amendment)

Legislation au C1940L00284 Regulations Not in force Legislative Instrument

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STATUTORY RULES.

1940. No. 284.

 

REGULATION'S UNDER—

THE SALES TAX ASSESSMENT ACT (No. 1) 1930-1940,

THE SALES TAX ASSESSMENT ACT (No. 2) 1930-1936,

THE SALES TAX ASSESSMENT ACT (No. 3) 1930-1936.

THE SALES TAX ASSESSMENT ACT (No. 4) 1930-1936,

THE SALES TAX ASSESSMENT ACT (No. 5) 1930-1939,

THE SALES TAX ASSESSMENT ACT (No. 6) 1930-1936,

THE SALES TAX ASSESSMENT ACT (No. 7) 1930-1936,

THE SALES TAX ASSESSMENT ACT (No. 8) 1930-1936,

and under

THE SALES TAX ASSESSMENT ACT (No. 9) 1930-1936.*

I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Sales Tax Assessment Act (No. 1) 1930-1940, the Sales Tax Assessment Act (No. 2) 1930-1936, the Sales Tax Assessment Act (No. 3) 1930-1936, the Sales Tax Assessment Act (No. 4) 1930-1936, the Sales Tax Assessment Act (No. 5) 1930-1939, the Sales Tax Assessment Act (No. 6) 1930-1936, the Sales Tax Assessment Act (No. 7) 1930-1936, the Sales Tax Assessment Act (No. 8) 1930-1936 and under the Sales Tax Assessment Act (No. 9) 1930-1936.

Dated this Thirteenth day of December, 1940.

Governor-General.

By His Excellency’s Command,

Treasurer

 

Amendments of the Sales Tax Regulations.†

Circumstances in which certificates are to be quoted.

1 Regulation 12 of the Sales Tax Regulations is amended—

(a) by omitting from sub-regulations (1.) and (2.) the words “Schedule to the Sales Tax Exemptions Act 1935” (wherever occurring) and inserting in their stead the words “First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1940”; and

(b) by omitting from paragraph (j) of sub-regulation (1.) the words “Schedule to the Sales Tax Exemptions Act 1935-1938” and inserting in their stead the words “First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1940”.

 

* Notified in the Commonwealth Gazette on  , 1940.

† Statutory Rules 1930, No. 156, as amended by Statutory Rules 1931, Nos. 63 and 87: 1932, Nos. 79 and 144; 1933. Nos. 60 and 120: 1934, Nos. 34, 64, 97 and 154; 1935, Nos. 51, 111 and 124; 1936, Nos. 132 and 164; 1938, No. 52; and 1940, No.

7143.—15/19.11.1940.—Price 3d.


Cases in which quotation of certificate not authorized.

2. Regulation 13 of the Sales Tax Regulations is amended by omitting from paragraph (e) the words “Schedule to the Sales Tax Exemptions Act 1935-1938” and inserting in their stead the words “First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1940”.

Contractors.

3. Regulation 25a of the Sales Tax Regulations is amended by omitting the words “rate of tax” (twice occurring) and inserting in their stead the words “law relating to sales tax”.

Persons to whom refunds or payments may be made.

4. Regulation 46 of the Sales Tax Regulations is amended by omitting from sub-regulation (3.) the words “Schedule to the Sales Tax Exemptions Act 1935” and inserting in their stead the words “First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1940”.

Amount of refund or payment in other cases.

5. Regulation 48 of the Sales Tax Regulations is amended by inserting in sub-regulation (4.), after the words “highest rate in operation”, the words “in respect of the goods”.

Refund where tax paid on exempt goods.

6. Regulation 52b of the Sales Tax Regulations is amended—

(a) by omitting from sub-regulation (2.) the words “Schedule to the Sales Tax Exemptions Act 1935-1936” and inserting in their stead the words “First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1940

(b) by omitting from sub-regulation (3.) the words “Schedule to the Sales Tax Exemptions Act 1935-1938 (other than item 51b, sub-items (5.), (6.), (7.) or (8.) of item 52, or” and inserting in their stead the “words” “First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1940 (other than”; and

(c) by omitting from sub-regulation (4.) the words “Schedule to the Sales Tax Exemptions Act 1935-1936” and inserting in their stead the words “First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1940”.

Amendment of First Schedule.

7. The First Schedule is amended by omitting Form L and inserting in its stead the following Form:—

“FORM L.

Regulation 25.

 

Sales Tax Payable at—

%

%

%

Value for duty of goods converted into Australian currency  

£

s.

d.

£

s.

d.

£

s.

d.

Add Customs Duty (including primage)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Add 20% .........................

 

 

 

 

 

 

 

 

 

Total ...........................

 

 

 

 

 

 

 

 

 

Sales Tax.................

 

 

 

 

 

 

 

 

”

 

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

Overview

Statutory Rules 1940 No. 284, made under various Sales Tax Assessment Acts from 1930 to 1940, addresses the need to update and amend the Sales Tax Regulations to align with the new legislative framework introduced by the Sales Tax (Exemptions and Classifications) Act 1935-1940. Enacted by the Governor-General in Council, the primary objective of these regulations is to ensure the smooth administration and enforcement of sales tax laws by updating references and clarifying certain provisions in the Sales Tax Regulations to reflect changes in the legislative context. The regulations aim to facilitate compliance and the accurate assessment of sales tax by adjusting outdated references and incorporating new requirements under the updated legislative framework.

Scope and Application

The Sales Tax Regulations, 1940, under the various Sales Tax Assessment Acts, apply to entities and individuals involved in taxable sales within the Commonwealth of Australia. The scope of these regulations encompasses the assessment, collection, and administration of sales tax on goods sold within Australia. The amendments specified in these regulations affect the procedures for issuing certificates, conditions under which certificates are quoted, and the classification of goods for tax purposes, as well as the process for refunds and payments. The regulations are designed to align with the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1940, which outlines the specific goods and services that are exempt from sales tax, as well as those that are subject to different tax rates. The application of these regulations is further extended and clarified through subordinate instruments, which provide detailed rules and procedures that supplement the primary Acts.

Key Provisions

The legislative instrument in question makes specific amendments to the Sales Tax Regulations, which are set out under various Sales Tax Assessment Acts from 1930 to 1940. These amendments primarily involve updating references to different schedules and acts. For instance, Regulation 12 is amended to substitute references to the "Schedule to the Sales Tax Exemptions Act 1935" with "First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1940" (paragraph 1). Similarly, Regulation 13 is updated to reflect this change (paragraph 2). Regulation 25a is amended to replace references to the "rate of tax" with "law relating to sales tax" (paragraph 3). Regulations 46 and 48 are similarly updated to reflect the new act (paragraphs 4 and 5). Regulation 52b also sees amendments to incorporate the new schedule (paragraph 6). Lastly, the First Schedule itself is amended to include a new form (paragraph 7). The obligations imposed on the parties governed by these regulations include ensuring that all references to outdated schedules and acts are updated to reflect the new First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1940. This includes updating any documentation, records, or procedures that may be affected by these changes. Parties must also ensure compliance with the new forms and procedures as outlined in the updated First Schedule. Accurate record-keeping and adherence to these updated regulations are essential to avoid discrepancies and potential legal issues. There are no explicit offences, penalties, or civil/criminal consequences mentioned for breaches of these regulations within the text provided. However, it is generally understood that failure to comply with tax regulations can result in significant legal consequences, including fines and potential criminal charges. The exact penalties would depend on the specific nature of the breach and could range from administrative fines to more severe criminal penalties, depending on the severity and intent behind the non-compliance.

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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.