Sales Tax Regulations 1930 (Amendment)

Legislation au C1944L00115 Regulations Not in force Legislative Instrument

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STATUTORY RULES.

1944. No. 115.

 

REGULATIONS UNDER THE—

SALES TAX ASSESSMENT ACT (No. 1) 1930-1942,

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

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

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

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

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

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

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

and under

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) 1930-1942, 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 twenty-seventh day of July, 1944.

(SGD.) GOWRIE.

Governor-General.

By His Excellency’s Command,

Treasurer.

 

Amendments of the Sales Tax Regulations.†

Definitions

1. Regulation 4 of the Sales Tax Regulations is amended by omitting from paragraph (h) of the definition of “Aids to manufacture” in sub-regulation (1.) the words and figures “the Schedule to the Sales Tax Exemptions Act 1935” and inserting in their stead the words and figures “the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1943”.

* Notified in the Commonwealth Gazette on      , 1944.

† 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, Nos. 52 and 117; 1940, Nos. 98, 258 and 284; and 1942, Nos. 178 and 478.

3951.—Price 3d.       18/5.7.1944.


Cases in which quotation of certificate not authorized.

2. Regulation 13 of the Sales Tax Regulations is amended—

(a) by inserting in sub-paragraph (i) of paragraph (c) of sub-regulation (1.), after the word “sale”, the words “or to be manufactured and applied by him to his own use as defined by sub-section (2.) of section 17 of the Sales Tax Assessment Act (No. 1) 1930-1942”; and

(b) by omitting from sub-regulation (2.) the words and figures “the Schedule to the Sales Tax Exemptions Act 1935-1940” and inserting in their stead the words and figures “the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1943”.

Goods made to order.

3. Regulation 18a of the Sales Tax Regulations is amended—

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

(b) by omitting paragraph (c).

Contractors.

4. Regulation 25a of the Sales Tax Regulations is amended by inserting in paragraph (5.), after the word “if”, the word “the”.

Payment by cheque.

5. Regulation 30 of the Sales Tax Regulations is amended by omitting the word “and” and inserting in its stead the word “the”.

6. Regulation 37 of the Sales Tax Regulations is repealed and the following regulation inserted in its stead:—

Amount of deposit to accompany request for review.

“37. Where, under sub-section (4.) of section 41 of the Sales Tax Assessment Act (No. 1) 1930-1942, a taxpayer requests the Commissioner to refer to a Board of Review a decision upon an objection against the amount or sale value upon which he is required to pay sales tax in respect of any goods, the taxpayer’s request shall be accompanied by a fee of One pound”.

Evidence.

7. Regulation 42 of the Sales Tax Regulations is amended—

(a) by omitting, from sub-regulation (2.) all the words from and including the words “In the exercise” to and including the words “Board of Review,”;

(b) by inserting after sub-regulation (2.) the following sub-regulation:—

“(2a.) A person shall not, without just cause or excuse shown by him, refuse or neglect to comply with a requirement made on him under this regulation, or to answer fully and truly any question put to him by the Chairman of a Board in connexion with a review”; and

(c) by omitting from sub-regulation (3.) the words “the last preceding sub-regulation” and inserting in their stead the words “this regulation”.

Claims for refund.

8. Regulation 49 of the Sales Tax Regulations is amended by inserting in paragraphs (ii) and (iii) of sub-regulation (1.), before the word and figures “regulation 46” the words “sub-regulation (1.) of”.


Refunds in special cases.

9. Regulation 51a of the Sales Tax Regulations is amended by inserting in sub-regulation (1.), before the word and figures “regulation 46”, the words “sub-regulation (1.) of”.

10. Regulation 57 of the Sales Tax Regulations is repealed and the following regulation inserted in its stead:—

Notice of appointment of a public officer.

“57. The notice of appointment of a public officer of a company referred to in paragraph (b) of section 68 of the Sales Tax Assessment Act (No. 1) 1930-1942 shall be given to the Commissioner at the office of the Deputy Commissioner for the State in which the head office in Australia of the company is located, and shall be accompanied by a specimen signature of the public officer.”.

Meaning of members of Defence Forces for purposes of exemptions of certain goods.

11. Regulation 71a of the Sales Tax Regulations is repealed.

Amendments of the First Schedule.

12. The First Schedule to the Sales Tax Regulations is amended—

(a) by omitting from Form A all the words after the word “issued” to end of Form and inserting in their stead the following words:—

“Dated at    this day of     194 .

*Signature.

*In the case of a company, application to be signed by the Public Officer In the case of a firm the senior partner of the partners in Australia when the application is made.”

; and

(b) by omitting from Form C the words “section sixteen” and inserting in their stead the words “sub-section (3a.) of section eleven, or section sixteen, ”.

 

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

Overview

The Statutory Rules 1944 No. 115, made under the authority of the Governor-General of Australia, introduces amendments to the Sales Tax Regulations to update and refine the framework for sales tax assessment established by various Sales Tax Assessment Acts from 1930 to 1942. This legislative instrument seeks to address discrepancies and outdated references within the regulations by aligning them with more recent legislative changes, particularly those under the Sales Tax (Exemptions and Classifications) Act 1935-1943. The policy objective is to ensure that the administration of sales tax remains effective and compliant with the current legal framework, thereby maintaining the integrity of the tax system and providing clarity for taxpayers and tax officials alike. The enactment of these regulations by the Federal Executive Council aims to streamline and modernise the sales tax assessment process in response to evolving economic conditions and legislative developments.

Scope and Application

The Sales Tax Regulations 1944 pertain to the regulation of sales tax under various Sales Tax Assessment Acts, primarily affecting businesses and individuals involved in sales transactions within the Commonwealth of Australia. These regulations apply to entities and individuals engaged in taxable sales of goods and services, ensuring compliance with sales tax obligations. The geographic reach of these regulations is nationwide, covering all states and territories within Australia. There are no specific exclusions or exemptions mentioned in the provided text, although certain goods and services may be exempt or classified under the Sales Tax (Exemptions and Classifications) Act 1935-1943. The application of these regulations can be extended or restricted through subordinate instruments, such as the amendments outlined in the statutory rules. These amendments include adjustments to definitions, conditions for certificate quotations, and procedures for claiming refunds, among others, reflecting the evolving nature of sales tax regulation in response to economic and legislative changes.

Key Provisions

The Statutory Rules 1944, No. 115, under the Sales Tax Assessment Act, introduces several amendments to the Sales Tax Regulations, aiming to refine the definitions, processes, and obligations related to sales tax. Regulation 4 modifies the definition of “Aids to manufacture” by updating the reference from the Sales Tax Exemptions Act 1935 to the First Schedule of the Sales Tax (Exemptions and Classifications) Act 1935-1943. Regulation 13 further clarifies the circumstances under which a sales tax certificate may not be quoted, adding that the sale must be for manufacturing and applying goods for the seller's own use. Regulation 18a streamlines the requirements for goods made to order, removing redundant wording. Regulation 25a and 30 adjust the conditions for contractors and payment by cheque, respectively, to ensure clarity and compliance. Regulation 37 sets a fee of one pound for requests to review sales tax objections, replacing the previous regulation. These regulations impose specific obligations on taxpayers, requiring them to adhere to updated definitions and processes for sales tax assessments. For example, Regulation 42 mandates that taxpayers must fully and truthfully answer questions posed by a Board of Review, with non-compliance considered without just cause. Regulation 57 stipulates that appointments of public officers in companies must be reported to the Commissioner with a specimen signature. Regulation 49 and 51a clarify the conditions under which refunds can be claimed, ensuring that the correct sub-regulations are referenced. Breach of these regulations can lead to various civil or criminal consequences. For instance, refusal to comply with a Board of Review’s requirements without just cause, as stipulated in Regulation 42, may result in penalties. The specifics of such penalties are not detailed in the provided text but typically can include fines or other legal repercussions. The amendments aim to ensure that sales tax assessments are conducted fairly and accurately, thereby maintaining the integrity of the tax system.

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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.