Sales Tax Regulations (Amendment)

Legislation au C1935L00051 Regulations Not in force Legislative Instrument

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STATUTORY RULES.

1935. No. 51.

REGULATIONS UNDER—

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

THE SALES TAX ASSESSMENT ACT (No. 2) 1930-1934,

THE SALES TAX ASSESSMENT ACT (No. 3) 1930-1934,

THE SALES TAX ASSESSMENT ACT (No. 4) 1930-1934,

THE SALES TAX ASSESSMENT ACT (No. 5) 1930-1934,

THE SALES TAX ASSESSMENT ACT (No. 6) 1930-1934,

THE SALES TAX ASSESSMENT ACT (No. 7) 1930-1934,

THE SALES TAX ASSESSMENT ACT (No. 8) 1930-1934,

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) 1930-1934, the Sales Tax Assessment Act (No. 3) 1930-1934, the Sales Tax Assessment Act (No. 4) 1930-1934, the Sales Tax Assessment Act (No. 5) 1930-1934, the Sales Tax Assessment Act (No. 6) 1930-1934, the Sales Tax Assessment Act (No. 7) 1930-1934, the Sales Tax Assessment Act (No. 8) 1930-1934, and under the Sales Tax Assessment Act (No. 9) 1930-1935.

Dated this Twenty ninth day of May, 1935.

Governor-General.

By His Excellency’s Command,

Acting Treasurer.

Amendments of the Sales Tax Regulations.†

Interpretation.

1. In these Regulations, 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.

Certificate deemed to have been quoted in certain cases.

2. Where at any time prior to the fifteenth day of March, 1934, any registered person purchased or imported graphite electrodes for use as fuel in the manufacture of goods by him for sale, and that person did not quote his certificate in respect of that purchase or importation,

* Notified in the Commonwealth Gazette on , 1935.

† 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; and 1934, Nos. 34, 64, 97 and 154.

1598—30/22.5.1935.—Price 5d.

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 is amended—

(a) by inserting in sub-paragraph (i) of paragraph (b) of sub-regulation (1.), after the word “sale”, the words “or lease”;

(b) by inserting in sub-paragraph (ii) of paragraph (b) of sub-regulation (1.), after the word “use”, the words “except where the goods so manufactured are of the class specified in paragraph (b) of sub-section (3.) of section 18 of the Sales Tax Assessment Act (No. 1) 1930-1935, but, by reason of their particular nature and use, they have no sale value under that paragraph”;

(d) by inserting at the end of sub-regulation (1.) thereof the following paragraphs:—

“(i) in respect of the importation by him of outside containers of goods imported by him (being goods specified in the Schedule to the Sales Tax Assessment Act (No. 5) 1930-1934) 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 First Schedule to the Sales Tax Assessment Act (No. 1) 1930-1935, or containers of any goods so specified, where such containers are sold with their contents), if the Commissioner is satisfied that all sales by that person of goods so manufactured are made at a price which covers the cost of such containers; and

“(j) in respect of the purchase or importation of any goods to be used in the manufacture of goods to be manufactured by him for sale (not being goods specified in the First Schedule to the Sales Tax Assessment Act (No. 1) 1930-1935) if the Commissioner is satisfied that the property in the first-mentioned goods is to be transferred to the person to whom the goods so manufactured are sold.”.

Cases in which quotation of certificate not authorized.

4. Regulation 13 is amended by inserting in paragraph (a), after the words “paragraph (b)”, and after the words “paragraph (c), (g) or (h)”, the words “of sub-regulation (1.)”.

Persons to whom refund or payments may be made.

5. Regulation 46 is amended—

(a) by inserting in paragraph (c) of sub-regulation (1.), after the figures “1930”, the words and figures “-1935 (not being a sale value of manufactured goods to which the proviso to sub-section (2.), or the proviso to sub-section (3.), of section 18 of that Act applies)”;

(b) by omitting paragraph (d) of sub-regulation (1.) and inserting in its stead the following paragraph:—

“(d) who is liable to pay tax upon the sale value of any goods, under the provisions of the Sales Tax Assessment Act (No. 9) 1930-1935, and who—

(i) has purchased those goods, or goods which have been used in, wrought into or attached to those goods, at a price which includes tax which some other person has paid or is liable to pay upon a sale value of those goods, or of the goods so used in, wrought into or attached; or

(ii) in respect of the importation of any goods which have been used in, wrought into or attached to those goods, has paid tax upon a sale value of the goods so used in, wrought into or attached;”;

“(g) who has purchased goods which he has used in, wrought into or attached to other goods in the course of repairs, or in the course of any operation or process which does not constitute manufacture, at a price which includes tax which some other person has paid or is liable to pay upon a sale value of the goods so used in, wrought into or attached, and, after the completion of those repairs, or that operation or process, becomes liable to pay tax upon a sale value of those other goods;

“(h) who has paid tax upon a sale value of any goods which, after the occurrence of the act, operation or transaction, in respect of which the tax was paid, he has used in, wrought into or attached to other goods in the course of repairs, or in the course of any operation or process which does not constitute manufacture, and, after completion of those repairs, or that operation or process, becomes liable to pay tax upon a sale value of those other goods; or

“(i) who has paid tax upon a sale value of any goods and, after the occurrence of the act, operation or transaction in respect of which the tax was paid, has used, for the purpose of replacing free of charge, any defective part of those goods, other goods—

(i) in respect of a sale value of which he has paid, or becomes liable to pay, tax; or

(ii) which he has purchased at a price which includes tax paid by some other person in respect of a sale value of those other goods,

if the Commissioner is satisfied that the defective part will not subsequently be used for the purpose, or for a purpose similar to the purpose, for which it was manufactured,”; and

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

“(3.) For the purposes of sub-regulation (1.) of this regulation, ‘person’ shall be deemed to include any State Government Department or authority established under the law of any State, which has sold goods in respect of which tax has been paid in accordance with paragraph (aa) of sub-section (1.) of section 20 of the Sales Tax Assessment Act (No.1) 1930-1935.

(4.) Where the Commissioner is satisfied that sales tax has been paid under the provisions of any Act other than the Sales Tax Assessment Act (No. 1) 1930-1935, upon the sale value of goods used in, wrought into, or attached to goods the sale value of which (not being a sale value of manufactured goods to which the proviso to sub-section (2.) or the proviso to sub-section (3.) of section 18 of that Act applies) is subject to tax under the Sales Tax Assessment Act (No. 1) 1930-1935, the Commissioner may refund so much of the tax paid under that Act as is, in his opinion, equivalent to the tax paid under that other Act upon the sale value of the goods so used in, wrought into or attached.”.

Amount of refund or payment in other cases.

6. Regulation 48 is amended—

(a) by omitting from sub-regulation (1.) the words “The refund which may be made to a person to whom paragraph (a) or paragraph (h)” and inserting in their stead the words “Subject to the last preceding regulation, the refund which may be made to a person to whom paragraph (a), sub-paragraph (ii) of paragraph (d) or paragraph (h)”;

(b) by inserting in sub-regulation (2.), after the letter “(c)”, the words “sub-paragraph (i) of”; and

“(5.) The refund or payment which may be made to a person to whom paragraph (i) of regulation 46 applies, shall be a refund of the tax paid by him in respect of the sale value of the goods used by him for the purpose referred to in that paragraph, or (as the case may be) a payment of a sum equal to the amount of the tax included in the price for which he has purchased goods used for that purpose.”.

Claims for refund.

7. Regulation 49 is amended by omitting from paragraph (ii) of sub-regulation (1.) the word and symbols “paragraph (b), (c), (d), or (e)” and inserting in their stead the word and symbols “paragraph (b), paragraph (c), sub-paragraph (i) of paragraph (d), paragraph (e), paragraph (g) or paragraph (i)”.

Refunds in special cases.

8. Regulation 51a is amended by omitting from sub-regulation (1.) the word and symbols “or (d)” and inserting in their stead the word and symbols “, (d), (e), (f), (g) or (h)”.

9. Regulation 52 is repealed and the following regulation inserted in its stead:—

“Time within which refunds to be made.

52.—(1.) Subject to sub-regulation (2.) of this regulation, a refund or payment to any person to whom regulation 46 applies, for the purpose of avoiding double taxation, shall not be made unless a claim in writing for that refund or payment is lodged with the Commissioner—

(a) in a case to which paragraph (a), (b), (c), (d), (f), (g), or (h) of sub-regulation (1.) of regulation 46 applies—within one year after the tax in respect of which the refund may be made becomes payable;

(b) in a case to which paragraph (e) of that sub-regulation applies—within one year after the sale of the goods as specified in that paragraph; or

(c) in a case to which paragraph (i) of that sub-regulation applies—within one year after he has used the goods for the purpose specified in that paragraph.

(2.) Where any person to whom a refund of tax payable by him upon the sale value of any goods may be made under this Part does not, within one year after that tax became payable, pay the whole or part of that tax, the Commissioner may—

(a) in any case in which he assesses that sale value, and calculates the tax so payable, at the time when he makes that assessment and calculation, allow a refund, by way of rebate, of the tax which may be refunded under this Part; or

(b) in any other case, allow the refund which may be given under this Part if that person, at or before the time at which he first makes any payment of that tax, lodges with the Commissioner a claim in writing for that refund.”.

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

Overview

The Sales Tax Regulations 1935 were enacted to provide detailed rules under the various Sales Tax Assessment Acts of 1930 to 1935, addressing the need for a more comprehensive and streamlined approach to sales tax administration. This legislative instrument was introduced by the Governor-General in Council under the authority of the Commonwealth Parliament. The primary policy objective of these regulations was to ensure that the sales tax system was effectively administered and to provide clarity and certainty to taxpayers regarding their obligations and entitlements under the Sales Tax Acts. This included defining specific circumstances for the quotation of certificates, setting conditions for tax refunds and payments, and clarifying the timelines for lodging refund claims to prevent double taxation. The regulations aimed to enhance the efficiency of the sales tax system by providing specific instances where certificates must be quoted, detailing the conditions under which refunds or payments may be made, and outlining the process for claiming refunds. These measures were intended to support the overarching goal of equitable tax administration, ensuring that taxpayers are neither overburdened nor under-assessed.

Scope and Application

The Sales Tax Regulations 1935 pertain to the assessment and collection of sales tax as outlined in the various Sales Tax Assessment Acts from 1930 to 1935. These regulations apply to individuals and entities engaged in the sale, lease, or manufacture of goods, as well as those importing goods for these purposes. The regulations also cover specific transactions and the use of certain goods in manufacturing processes, as well as the importation of containers for goods that are to be manufactured for sale. The scope of the Act is national, as it is a Commonwealth regulation. However, it specifically includes provisions that pertain to sales tax across different states and territories. Notably, these regulations do not apply to goods that are specifically exempted under the various Sales Tax Assessment Acts. The application of these regulations can be extended or restricted through subordinate instruments, which may further define the specific goods, transactions, or entities that fall within the purview of the sales tax requirements. The Act provides for circumstances under which a tax certificate must be quoted, outlines situations where such quotation is not authorised, and specifies the conditions under which refunds or payments may be made to mitigate double taxation.

Key Provisions

The main operative sections of the Sales Tax Regulations (No. 51) concern amendments to existing regulations under various Sales Tax Assessment Acts. They provide clarifications and modifications to existing rules regarding the sale, lease, and use of goods, particularly focusing on circumstances in which tax certificates must be quoted, as well as the conditions under which refunds or payments may be made to avoid double taxation. These amendments specifically address the use of graphite electrodes, the circumstances under which certificates must be quoted, and the conditions for refunds or payments in certain scenarios, such as the use of goods in repairs or the replacement of defective parts. These regulations impose specific obligations on parties and entities governed by the Sales Tax Assessment Acts. Registered persons must ensure they quote their certificates appropriately when purchasing or importing goods for use in manufacturing, especially if those goods are used in the manufacture of goods for sale. Additionally, entities must comply with the conditions under which they can claim refunds or payments to avoid double taxation, including the timely submission of written claims within specified periods. The regulations also require the Commissioner to be satisfied with certain conditions, such as the transfer of property in goods or the non-subsequent use of defective parts, before any refund or payment is processed. There are no explicit offences, penalties, or consequences mentioned in the text of the regulations themselves. However, non-compliance with the Sales Tax Assessment Acts, from which these regulations derive their authority, could potentially lead to legal consequences, including fines and other penalties as prescribed under the respective Acts. For example, failure to quote a tax certificate when required could result in penalties under the Sales Tax Assessment Acts. It is important for parties to adhere to the amended regulations to avoid any potential enforcement actions by the Commissioner.

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

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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