Sales Tax Regulations (Amendment)

Legislation au C1934L00064 Regulations Not in force Legislative Instrument

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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.

Notified in the Commonwealth Gazette on 24th May, 1934.

1896.—Price 3d.


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.

Overview

The Statutory Rules 1934 No. 64, enacted on 23 May 1934, constitute regulations made under various Sales Tax Assessment Acts from 1930 to 1933 by the Governor-General in Council. These regulations aim to amend existing Sales Tax Regulations to address certain administrative issues and clarify the application of sales tax provisions. The enacting body is the Federal Executive Council, acting on the advice of the Governor-General. The policy objective is to ensure accurate assessment and collection of sales tax while providing clarity and fairness in the application of tax regulations to various goods and services. The regulations include amendments to the Sales Tax Regulations to deem certain certificates as quoted, adjust the circumstances under which certificates must be quoted, modify the process for deducting rebates from tax payable, and update schedules of exempt goods and services. These amendments were designed to streamline tax administration and improve compliance by businesses subject to sales tax.

Scope and Application

The Sales Tax Assessment Act Regulations, established under the various Sales Tax Assessment Acts from 1930 to 1933, apply to individuals and entities engaged in the purchase, importation, and sale of goods, including the manufacturers and wholesalers who use or incorporate imported containers into goods for sale. These regulations pertain specifically to transactions that involve sales tax, aiming to regulate and assess the appropriate taxation on goods and services within the Commonwealth of Australia. Notably, the regulations extend their application to ensure compliance with the sales tax laws by deeming certain certificates as quoted when specific conditions are met, such as the cost of containers being covered by the sale price of goods. Additionally, the regulations specify amendments to the Sales Tax Regulations concerning the deduction of rebates from tax payable and adjustments to the schedules listing exempted goods and services. The regulatory framework is designed to streamline and clarify the processes involved in sales tax assessments, thereby ensuring that businesses and consumers adhere to the statutory requirements. The amendments to these regulations also extend to the effective dates of certain changes, ensuring that the regulatory environment remains up-to-date and reflective of legislative intent.

Key Provisions

These regulations amend the Sales Tax Regulations under the Sales Tax Assessment Acts (No. 1) 1930-1933 to (No. 9) 1930-1933. The amendments include the retroactive application of changes to regulation 12, effective as of 19 December 1930, and adjustments to the quotation of certificates, the deduction of rebates from tax payable, and updates to the Third and Fourth Schedules (Regulations 2, 4, 5, and 6). The changes concerning certificate quotation and rebate deductions took effect on 26 October 1933 (Regulation 7). Registered persons purchasing or importing certain bottles or containers are now required to be deemed to have quoted their certificate if they did not actually quote it, provided the Commissioner is satisfied that the sales price covered the cost of the containers and no sales tax would have been payable on the sale of the goods (Regulation 2). Additionally, regulation 12 is amended to clarify circumstances under which certificates must be quoted (Regulation 3). Furthermore, regulation 50a is amended to allow for the payment of rebates directly to the Commissioner rather than requiring a refund (Regulation 4). These regulations impose specific obligations on registered persons to ensure they correctly quote their certificates in certain transactions and to manage the deduction of rebates from tax payable. The regulations also mandate updates to the Third and Fourth Schedules, affecting the list of exempt and taxable goods and services (Regulations 5 and 6). Failure to comply with these regulations may result in civil consequences. For instance, not quoting a certificate when required can lead to penalties under the Sales Tax Assessment Acts. The specific penalties for non-compliance with these Acts are not detailed in the regulations themselves but are governed by the respective Acts. Penalties may include fines or other financial penalties as stipulated in the primary Acts.

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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.