Sales Tax Regulations (Amendment)

STATUTORY RULES.

1934. No. 64.

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REGULATIONS MADE UNDER.—

THE SALES TAX ASSESSMENT ACT (No. 1) 1930‑1933

THE SALES TAX ASSESSMENT ACT (No. 2) 1930‑1933

THE SALES TAX ASSESSMENT ACT (No. 3) 1930‑1933

THE SALES TAX ASSESSMENT ACT (No. 4) 1930‑1933

THE SALES TAX ASSESSMENT ACT (No. 5) 1930‑1933

THE SALES TAX ASSESSMENT ACT (No. 6) 1930‑1933

THE SALES TAX ASSESSMENT ACT (No. 7) 1930‑1933

THE SALES TAX ASSESSMENT ACT (No. 8) 1930‑1933

and under

THE SALES TAX ASSESSMENT ACT (No. 9) 1930‑1933.

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) 1930‑1933, the Sales Tax Assessment Act (No. 2) 1930‑1933, the Sales Tax Assessment Act (No. 3) 1930‑1938, the Sales Tax Assessment Act (No. 4) 1930‑1938, the Sales Tax Assessment Act (No. 5) 1930‑1933, the Sales Tax Assessment Act (No. 6) 1930‑1933, the Sales Tax Assessment Act (No. 7) 1930‑1988, the Sales Tax Assessment Act (No. 8) 1930‑1933, and under the Sales Tax Assessment Act (No. 9) 1930‑1933.

Dated this twenty‑third day of May, 1934

ISAAC A. ISAACS

Governor‑General

By His Excellency’s Command,

R. G. CASEY

for Treasurer.

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Amendment of Sales Tax Regulations.

(Statutory Rules 1930, No. 156, as amended to this date.)

Commencement of certain amendments effected by S.R.1932, No. 79.

1. The amendments to regulation 12 of the Sales Tax Regulations effected by Statutory Rules 1932, No. 79, shall be deemed to have taken effect on the nineteenth day of December, 1930.

Certificate deemed to have been quoted in certain cases.

2. Where at any time prior to the fifth day of August, 1932, any registered person—

(a) purchased or imported, bottles which had moulded thereon a notification that they were or remained his property and were not sold with the contents thereof, and which, upon the sale of the contents thereof, were not the subject of a charge imposed by way of deposit to be refunded upon the return of the bottles; or

(b) imported outside containers of goods imported by him (not being goods specified in the Schedule to the Sales Tax Assessment Act (No. 5) 1930‑1931)—

(i) for sale by him by wholesale; or

(ii) for the purpose of being used in, wrought into or attached to goods to be manufactured by him for sale (not being goods specified in the Schedule to the Sales Tax Assessment Act (No. 5) 1930‑1931),

and the Commissioner is satisfied that all sales by that person of goods so imported or manufactured were made at a price which covered the cost of such containers,

and that person did not quote his certificate in respect of that purchase or importation, he shall be deemed to have quoted his certificate in respect of that purchase or importation, and if that person quoted his certificate in respect of that purchase or importation that quotation shall be deemed to have been lawfully made.

Circumstances in which certificates are to be quoted.

3. Regulation 12 of the Sales Tax Regulations is amended by inserting, in sub‑paragraph (i) of paragraph (b) of sub‑regulation(2.), after the word “thereof”, the words “, or sales tax would not have been payable in respect of the sale value of these goods upon their sale to or importation by that person”.

Deduction of rebates from tax payable.

4. Regulation 50a of the Sales Tax Regulations is amended—

(a) by inserting after the word “refunded” (wherever occurring) the words “or paid”; and

(b) by inserting, after the word “refunds” the words “or payments”.

Third Schedule.

5. The Third Schedule to the Sales Tax Regulations is amended—

(a) by inserting after the item “Allenbury’s Malted Rusks for Infants;” the following items:—“Anchor Groats;

Arab Groats;

Baked Flour;”;

(b) by inserting after the item “Clinic Baby Food;” the item “Corn Cob Baby Syrup;”;.

(c) by inserting after the item “Farewell Flour;” the following items:—

“Faulding’s Farinaceous Food;

Foster’s Farinaceous Food;

Foster’s Malted Food;”;

(d) by inserting after the item “Intarvin;” the item “Jellerts;”;

(e) by omitting the item “Lactogl;” and inserting in its stead the item “Lactogel;”; and

(f) by inserting after the item “Milk Powder, Peptogenic;” the item “Milo;”.

Fourth Schedule.

6.—(1.) The Fourth Schedule to the Sales Tax Regulations is amended—

(a) by inserting in paragraph (a) after the word “practitioners” (second occurring) the words “or medical students.”; and

(b) by inserting in paragraph (c) after the word “irons;” the words “surgical, medical and first‑aid outfits;”.

Commencement of amendments.

7. The amendments effected by the last two preceding regulations shall be deemed to have taken effect on the twenty‑sixth day of October, 1933.

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