Sales Tax Regulations 1930 (Amendment)

Legislation au C1936L00164 Regulations Not in force Legislative Instrument

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STATUTORY RULES.

1936. No. 164.

REGULATIONS UNDER—

THE SALES TAX ASSESSMENT ACT (No. 1) 1930–1936,

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) 1930–1936,

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) 1930–1936, 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) 1930–1936, 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 twenty second day of December, 1936.

(SGD.) GOWRIE.

Governor-General.

By His Excellency’s Command,

for Treasurer.

Amendment of the Sales Tax Regulations.†

Interpretation.

1. In these Regulations, unless the contrary intention appears, any reference to a regulation shall be read as a reference to a regulation contained in the Sales Tax Regulations, as amended to the date of commencement of these Regulations.

Definitions.

2. The definition of “Aids to manufacture” in sub-regulation (1.) of regulation 4 is amended—

(a) by omitting the words “person who manufactures or makes up goods” and inserting in their stead the words “registered person”;

(b) by omitting from paragraphs (a) and (b) the words “or made up by him”;

* Notified in the Commonwealth Gazette on December ,1936.

† 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; and 1936, No. 132.

6877.—8/18.12.1936.—Price 3d.

“(c) in any processing or treatment for the purpose of bringing goods into, or maintaining goods in, the form or condition in which they are marketed or used by the manufacturer thereof;”;

(d) by omitting from paragraph (f) all the words after the word “manufactures” and inserting in their stead the words “or which he processes or treats as specified in paragraph (a), (b) or (c) of this definition;”;

(e) by omitting paragraph (g) and inserting in its stead the following paragraph:—

“(g) the following goods for use as specified in paragraph (a), (b), (c), (d), (e) or (f) of this definition, viz.:—

(i) abrasives in the form of cloth, paper, cord, tape or powder;

(ii) wire wool or steel wool;

(iii) cotton waste, cotton wool, chamois leather, sponges and cleansing or polishing cloths;

(iv) marking chalks, branding inks, and similar marking or branding materials;

(v) filter paper, filter pulp and other filtering preparations;

(vi) moulders’ studs, chaplets, nails and sprigs for use in the production of castings; and

(vii) masking papers, cover papers, masking tape, lasting tacks, lacing thread, toe bracing wire, and any other goods which, in the opinion of the Commissioner, are similarly unsuitable for or incapable of repeated use.”; and

(f) by inserting in paragraph (h), after the word “goods” (first occurring) the words “(other than goods covered by paragraph (g) of this definition)”.

Circumstances in which certificate may be quoted.

3. Regulation 12 is amended—

(a) by omitting from paragraph (b) of sub-regulation (1.) the words “or a person who, though he engages in the manufacture of goods, is deemed not to be the manufacturer of such goods”;

(b) by adding at the end of sub-regulation (1.) the following paragraph:—

“(k) if he is a person who manufactures goods but is deemed not to be the manufacturer of those goods, or if he is a person who applies any process or treatment to goods as specified in paragraph (c) of the definition of ‘Wholesale Merchant’ contained in sub-section (1.) of section three of the Sales Tax Assessment Act (No. 1) 1930–1936—in respect of the purchase or importation of goods to be used in, wrought into or attached to the goods so manufactured, processed or treated.”;

(d) by omitting from paragraph (a) of sub-regulation (3.) the word “or”;

(e) by omitting from paragraph (b) of sub-regulation (3.) the words “specified in” and inserting in their stead the words “covered by”; and

(f) by adding at the end of sub-regulation (3.) the following paragraph:—

“; or (c) goods to be used in, wrought into or attached to goods to be manufactured by him for use by him as aids to manufacture (as defined in these Regulations).”.

4. After regulation 52a the following regulations are inserted in Part VIII.:—

Refund where tax paid on exempt goods.

“52b.—(1.) Where tax has been paid in respect of any transaction, act or operation in relation to any goods and, after that transaction, act or operation has been effected or done, any person has exported the goods, the Commissioner, if he is satisfied that the tax—

(a) was paid by that person or was included in the price for which that person purchased the goods; and

(b) has not been passed on by that person to some other person,

may refund or pay to the person who exported the goods the amount of tax so paid or included.

(2.) Where tax has been paid in respect of any transaction, act or operation in relation to any goods and, after that transaction, act or operation has been effected or done, any person has sold those goods by wholesale, the Commissioner, if he is satisfied—

(a) that at the time when the goods were so sold they were covered by any item in the Schedule to the Sales Tax Exemptions Act 1935–1936;

(b) that the tax was paid by that person or was included in the price for which that person purchased the goods; and

may refund or pay to the person who sold the goods by wholesale the amount of tax so paid or included.

(3.) Where tax has been paid in respect of any transaction, act or operation in relation to any goods and, after that transaction, act or operation has been effected or done, the goods have been used in, wrought into or attached to other goods, the Commissioner, if he is satisfied—

(a) that those other goods were, at the time when the manufacturer thereof sold them, treated them as stock for sale by retail or applied them to his own use, covered by any item in the Schedule to the Sales Tax Exemptions Act 1935–1936 (other than items 100 or 103);

(b) that the tax was paid by the manufacturer of the other goods or included in the price for which that manufacturer purchased the first mentioned goods; and

may refund to the manufacturer of the other goods the amount of tax so paid or included.

(4.) The Commissioner may pay to any hospital, institution or organization covered by item 81 in the Schedule to the Sales Tax Exemptions Act 1935–1936 the amount which, in his opinion, represents so much of the tax paid in respect of transactions, acts or operations effected or done in relation to goods purchased by that hospital, institution or organization during any month as was included in the prices charged to that hospital, institution or organization for those goods.

Limit of time for lodging claim.

“52c. The Commissioner shall not make any refund or payment pursuant to regulation 52b unless a claim in writing for that refund or payment is lodged with the Commissioner within one year from—

(a) in any case to which sub-regulation (1.) of regulation 52b applies—the date on which the goods were so exported;

(b) in any case to which sub-regulation (2.) of regulation 52b applies—the date upon which the goods were so sold by wholesale;

(c) in any case to which sub-regulation (3.) of regulation 52b applies—the date on which the manufacturer so sold the other goods, treated them as stock for sale by retail or applied them to his own use; or

(d) in any case to which sub-regulation (4.) of regulation 52b applies—the date on which the hospital, institution or organization so purchased the goods.”.

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

Overview

The Sales Tax Regulations, 1936, was enacted to address the need for comprehensive regulations governing the assessment and collection of sales tax, as established under various Sales Tax Assessment Acts of the period. These legislative instruments were brought into effect by the Governor-General, acting on the advice of the Federal Executive Council, to implement and refine the sales tax framework aimed at generating revenue for the Commonwealth. The regulations provide a detailed structure for the administration of sales tax, including definitions, conditions for tax refunds, and specific circumstances under which tax certificates may be quoted. This regulatory framework ensures that the sales tax system operates efficiently and fairly, aligning with the policy objective of maintaining a stable revenue stream for the government while providing clear guidelines for taxpayers and tax collectors.

Scope and Application

These regulations, made under the authority of the various Sales Tax Assessment Acts from 1930 to 1936, apply to transactions involving the manufacture, importation, or sale of goods within Australia, focusing particularly on the tax implications of these activities. The regulations are designed to amend the existing Sales Tax Regulations, affecting registered persons who manufacture or process goods and those who import or sell goods. They extend across the Commonwealth, affecting all states and territories uniformly in their regulation of sales tax. The regulations include provisions for the definition and classification of goods, including aids to manufacture, and stipulate the circumstances under which a tax certificate may be quoted. Notably, they introduce mechanisms for refunding tax paid on exempt goods under specific conditions, such as exportation, wholesale sales, and use in manufacturing processes, provided the tax has not been passed on to another party. Furthermore, the regulations set a one-year limit for lodging claims for such refunds. The scope and application of these regulations are further detailed and can be extended or restricted through subordinate instruments as necessary.

Key Provisions

The main operative sections of these Regulations under the Sales Tax Assessment Act (No. 1) 1930–1936 through to the Sales Tax Assessment Act (No. 9) 1930–1936 include amendments to the definition of "Aids to manufacture" in regulation 4 (section 2), and the circumstances in which a certificate may be quoted in regulation 12 (section 3). Additionally, new regulations regarding refunds for tax paid on exempt goods (regulation 52b) and the limit of time for lodging a claim for such refunds (regulation 52c) have been inserted. These provisions amend the scope and definition of aids to manufacture and expand the situations under which a certificate may be quoted, while also introducing a mechanism for refunding tax paid on exempt goods under certain conditions. The Regulations impose specific obligations and requirements on the parties governed by the Acts. These include the need for a registered person to ensure that aids to manufacture are correctly defined and identified, and that any processes or treatments applied to goods are appropriately documented. The Regulations also mandate that a certificate may be quoted under certain circumstances, including for goods to be used in, wrought into or attached to goods that the person intends to manufacture. Furthermore, the Regulations require that claims for refunds of tax paid on exempt goods must be lodged in writing with the Commissioner within one year of the relevant event, such as the exportation, wholesale sale, or use of the goods. There are no explicit offences, penalties, or civil/criminal consequences outlined in these Regulations for breaches of the provisions. However, failure to comply with the requirements for lodging claims within the specified timeframe may result in the Commissioner refusing to make any refund or payment under regulation 52b. Additionally, the Commissioner has the discretion to determine the amount of tax to be refunded to a hospital, institution or organization under regulation 52b(4), which may impact the financial outcome for the party in question.

Area of Law: Taxation Law
Instrument: Legislative Instrument
Concepts: Definitions & Interpretation; Offence Provisions; Reporting & Disclosure Obligations

Interactions

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.

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