Sales Tax Regulations 1930 (Amendment)

Legislation au C1936L00132 Regulations Not in force Legislative Instrument

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STATUTORY RULES.

1936. No. 132.

REGULATIONS UNDER—

THE SALES TAX ASSESSMENT ACT (No. 1) 1930-1935,

THE SALES TAX ASSESSMENT ACT (No. 2) 1930-1935,

THE SALES TAX ASSESSMENT ACT (No. 3) 1930-1935,

THE SALES TAX ASSESSMENT ACT (No. 4) 1930-1935,

THE SALES TAX ASSESSMENT ACT (No. 5) 1930-1935,

THE SALES TAX ASSESSMENT ACT (No. 6) 1930-1935,

THE SALES TAX ASSESSMENT ACT (No. 7) 1930-1935,

THE SALES TAX ASSESSMENT ACT (No. 8) 1930-1935,

AND UNDER

THE SALES TAX ASSESSMENT ACT (No. 9) 1930-1935.*

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) 1930-1935, the Sales Tax Assessment Act (No. 2) 1930-1935, the Sales Tax Assessment Act (No. 3) 1930-1935, the Sales Tax Assessment Act (No. 4) 1930-1935, the Sales Tax Assessment Act (No. 5) 1930-1935, the Sales Tax Assessment Act (No. 6) 1930-1935, the Sales Tax Assessment Act (No. 7) 1930-1935, the Sales Tax Assessment Act (No. 8) 1930-1935, and the Sales Tax Assessment Act (No. 9) 1930-1935.

Dated this Twenty third

day of September , 1936.

(SGD.) GOWRIE.

Governor-General.

By His Excellency’s Command,

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.

* Notified in the Commonwealth, Gazette on , 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; and 1935, Nos. 51, 111 and 124.

4666.—12/21.9.1936.—Price 3d.

Definitions.

2. Regulation 4 is amended by inserting in sub-regulation (1.) before the definition of “Deputy Commissioner” the following definition:—

“‘Aids to manufacture’ means goods for use by a person who manufactures or makes up goods—

(a) in the actual processing or treatment of goods to be used in, wrought into or attached to goods to be manufactured or made up by him;

(b) in any processing or treatment by which goods to which that processing or treatment is applied are used in, wrought into or attached to goods to be manufactured or made up by him;

(c) in any processing or treatment for the purpose of bringing goods manufactured or made up by him into the form or condition in which he markets or uses those goods, or (as the case may be) in which he supplies those goods to the person for whom he makes them up;

(d) in any processing or treatment for the purpose of disposing of waste substances resulting from any processing or treatment applied by him as specified in paragraphs (a), (b) or (c) of this definition;

(e) in operating, applying, cleansing or sterilizing machinery, implements or apparatus used in the processing or treatment specified in paragraph (a), (b), (c) or (d) of this definition; or

(f) in the cleansing or sterilizing of bottles, vats or other containers which he uses in the storage or marketing of goods which he manufactures or makes up or in the storage of goods to be used in, wrought into or attached to the goods to be manufactured or made up by him,

and, without limiting the generality of the foregoing, includes—-

(g) abrasive cloths and abrasive papers; cotton waste, cotton wool and other cleansing or polishing cloths; marking chalks, branding inks and similar marking or branding materials; filter paper, filter pulp and other filtering preparations; masking papers, cover papers, and masking tape; and lasting tacks, lacing thread and toe bracing wire,

but does not include—-

(h) goods for use as, or as parts of, machinery, implements, tools, patterns, dies, moulds, cores, photographic and cinematographic films and photographic plates, vehicles, containers (including goods of the classes and for the uses included in or

specifically excluded from item 91 in the Schedule to the Sales Tax Exemptions Act 1935) and other plant.”

Circumstances in which certificates are to be quoted.

3. Regulation 12 is amended by adding at the end thereof the following sub-regulation:—

“(3.) A registered person who manufactures or makes up goods shall quote his certificate in respect of the purchase or importation of—

(a) goods for use by him as aids to manufacture (as defined in these Regulations); or

(b) goods (not being goods specified in paragraph (h) of the definition of aids to manufacture) for use by him in the processing or treatment of goods to be used by him as aids to manufacture (as defined in these Regulations) or in the cleansing or sterilizing of bottles, vats or other containers for use in the storage of goods to be used by him as aids to manufacture (as defined in these Regulations.) “.

4. Regulation 13 is amended—

(a) by adding at the end of paragraph (f) the word “or”;

(b) by omitting from paragraph (g) the word “or” (last occurring); and

Goods made to order.

5. Regulation 18a is amended by omitting the words “thirty-three and one-third” and inserting in their stead the word “fifty”.

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

Overview

The Statutory Rules 1936, No. 132, made under the authority of the Governor-General and the Federal Executive Council, amends the Sales Tax Regulations established by various Sales Tax Assessment Acts from 1930 to 1935. This legislative instrument was enacted to address specific issues and gaps in the original Acts, aiming to streamline and clarify the regulations governing sales tax assessment. The primary objective of these regulations is to provide a clear and updated framework for the assessment and administration of sales tax, ensuring that the tax system operates efficiently and fairly. The amendments made by these regulations seek to refine definitions, clarify the circumstances under which tax certificates must be quoted, and adjust specific thresholds and criteria for tax-exempt goods, thereby enhancing the overall effectiveness of the sales tax system.

Scope and Application

The Statutory Rules 1936, No. 132, made under the authority of the Sales Tax Assessment Acts (No. 1 to No. 9) 1930-1935, apply to registered persons involved in the manufacture or making up of goods, specifically addressing their obligations in quoting certificates for certain purchases and importations. These regulations are applicable throughout the Commonwealth of Australia and are intended to amend the existing Sales Tax Regulations. The amendments include defining "aids to manufacture" more comprehensively, outlining specific circumstances in which registered persons must quote their certificates, and modifying certain provisions related to goods made to order. These regulations do not create any new exclusions or exemptions, but they do refine the scope of goods that are considered aids to manufacture, thereby extending the application to certain categories of goods used in manufacturing processes and excluding others. The amendments are enforced through subordinate instruments, ensuring that the regulations adapt to the evolving needs of the industry while maintaining a clear and consistent framework for compliance.

Key Provisions

The key operative sections of these Regulations, made under the Sales Tax Assessment Acts of 1930-1935, primarily focus on amending existing definitions and obligations concerning sales tax. For instance, Regulation 2 amends the definition of "Aids to manufacture" to clarify the types of goods that qualify as aids to manufacture and those that do not. This is important for determining which purchases are exempt from sales tax. Regulation 3 adds a new sub-regulation to ensure that registered persons quote their certificates for certain purchases and importations related to aids to manufacture, ensuring compliance with tax regulations. Additionally, Regulation 4 modifies the percentage for goods made to order, changing it from thirty-three and one-third percent to fifty percent, which affects how such goods are taxed. These Regulations impose specific obligations on the entities they govern. For example, Regulation 3 requires registered persons to quote their certificates when purchasing or importing goods used as aids to manufacture or in the processing or treatment of these goods. This is intended to ensure transparency and accountability in tax reporting. Regulation 18a modifies the percentage for goods made to order, meaning that businesses must adjust their tax calculations accordingly. Compliance with these obligations is essential to avoid penalties and ensure adherence to the Sales Tax Assessment Acts. Breaches of these Regulations can result in civil and criminal consequences. Although the exact penalties are not specified in the Regulations, under the Sales Tax Assessment Acts, penalties for non-compliance can include fines and, in severe cases, criminal charges. For instance, knowingly making a false statement or providing false information to avoid tax liability could lead to substantial fines or imprisonment. The precise penalties would be determined by the courts based on the severity and intent of the breach, but the potential for significant legal repercussions underscores the importance of adhering to the Regulations.

Area of Law: Taxation Law
Instrument: Legislative Instrument
Concepts: Definitions & Interpretation; Regulatory Standards; Reporting & Disclosure Obligations

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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.

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