Sales Tax Regulations (Amendment)

Legislation au C1934L00154 Regulations Not in force Legislative Instrument

Select Document

STATUTORY RULES.

1934. No. 154.

REGULATIONS MADE UNDER—

THE SALES TAX ASSESSMENT ACT (No. 1) 1930-1934,

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) 1930-1933.*

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) 1930-1934, 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) 1930-1933.

Dated the fifteenth day of December, 1934.

Governor-General.

By His Excellency’s Command,

for 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

* Notified in the Commonwealth Gazette on , 1934.

† 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 and 97.

5859.—15/13.12.1934.—Price 5d.

commencement of these Regulations, and any reference to a Form shall be read as a reference to a Form contained in the First Schedule to those Regulations, as so amended.

2. Regulation 19 is repealed and the following regulations are inserted in its stead:—

“Return in accordance with Form G.

19. The return required to be furnished to the Commissioner in pursuance of—

(a) section 21 of the Sales Tax Assessment Act (No. 1) 1930-1934 by any manufacturer who makes any of the sales specified in section 18 of that Act;

(b) section 7 of the Sales Tax Assessment Act (No. 2) 1930-1934, by any person who makes any of the sales specified in sub-section (1.) of section 4 of that Act;

(c) section 7 of the Sales Tax Assessment Act (No. 3) 1930-1934 by any person who makes any of the sales specified in sub-section (1.) of section 4 of that Act;

(d) section 7 of the Sales Tax Assessment Act (No. 6) 1930-1934 by any person who makes any of the sales specified in sub-section (1.) of section 4 of that Act; or

(e) section 7 of the Sales Tax Assessment Act (No. 7) 1930-1934 by any person who makes any of the sales specified in sub-section (1.) of section 4 of that Act,

shall be in accordance with Form G.

“Return in accordance with Form H.

19aa. The return required to be furnished to the Commissioner in pursuance of section 21 of the Sales Tax Assessment Act (No. 1) 1930-1934 by any manufacturer who treats any goods as stock for sale by him by retail shall be in accordance with Form H.

“Return in accordance with Form JA.

19bb. The return required to be furnished to the Commissioner in pursuance of section 21 of the Sales Tax Assessment Act (No. 1) 1930-1934 by any manufacturer who applies to his own use any goods specified in sub-section (3.) of section 18 of that Act shall be in accordance with Form JA.

“Return in accordance with Form JB.

19cc. The return required to be furnished to the Commissioner in pursuance of section 7 of the Sales Tax Assessment Act (No. 4) 1930-1934 or of section 7 of the Sales Tax Assessment Act (No. 8) 1930-1934 by any person who applies to his own use any goods purchased by him in respect of the purchase of which he has quoted his certificate shall be in accordance with Form JB.

“Return in accordance with Form JC.

19dd. The return required to be furnished to the Commissioner in pursuance of section 7 of the Sales Tax Assessment Act (No. 6) 1930-1934 by any person who applies to his own use any goods specified in sub-section (1a.) of section 4 of that Act shall be in accordance with Form JC.

“Return in accordance with Form K.

19ee. The return required to be furnished to the Commissioner in pursuance of section 7 of the Sales Tax Assessment Act (No. 9) 1930-1933 by any person who leases any goods to a lessee as specified in section 4 of that Act shall be in accordance with Form K.”.

Auctioneers’ returns.

3. Regulation 22b is amended by omitting sub-regulation (2.) and inserting in its stead the following sub-regulation:—

“(2.) The return required to be furnished to the Commissioner in pursuance of sub-section (2.) of section 69 of the Sales Tax Assessment Act (No. 1) 1930-1934, or of that sub-section as applied by section 12 of the Sales Tax Assessment Act (No. 2) 1930-1934, section 12 of the Sales Tax Assessment Act (No. 3) 1930-1934, section 12 of the Sales Tax Assessment Act (No. 6) 1930-1934, or section 12 of the Sales Tax Assessment Act (No. 7) 1930-1934, in the case prescribed by sub-regulation (1.) of this regulation, by an agent who is an auctioneer, and, on behalf of a registered person, sells any goods on the sale value of which tax is payable under any of those Acts, shall be in accordance with Form KA.”.

Form G.

4. Form G is amended—

(a) by omitting the words “Sales Tax Assessment Acts (Nos. 1, 2, 3, 6 and 7) 1930-1932.” and inserting in their stead the following words:—

“ * Sales Tax Assessment Act (No. 1) 1930-1934.

* Sales Tax Assessment Act (No. 2) 1930-1934.

* Sales Tax Assessment Act (No. 3) 1930-1934.

* Sales Tax Assessment Act (No. 6) 1930-1934.

* Sales Tax Assessment Act (No. 7) 1930-1934.”; and

*Strike out titles of Acts which are inapplicable.

(b) by omitting the figures “1930-1932” (wherever occurring) and inserting in their stead the figures “1930-1934”.

Form H.

5. Form H is amended—

(a) by omitting the word and figures “Regulation 19” and inserting in their stead the word and figures “Regulation 19aa”; and

(b) by omitting the figures “1930-1933” (wherever occurring) and inserting in their stead the figures “1930-1934”.

Forms JA, JB and JC.

6. Form J is repealed and the following Forms are inserted in its stead:—

“Regulation 19bb Form JA

No. of Registration Certificate...........

Commonwealth of Australia.

State of.............

The Deputy Commissioner of Taxation,

Box No......, G.P.O.,

.................

Sales Tax Assessment Act (No.1) 1930-1934.

RETURN OF GOODS APPLIED DURING THE MONTH OF.................

TO HIS OWN USE BY THE MANUFACTURER THEREOF.

Submitted by—

Name (in full)...................................

Address.......................................

.......................................

Business..........................

Description of Goods.

Sale value of goods manufactured and applied to his own use—

By a taxpayer who does not sell similar goods by wholesale or who does not sell goods principally by wholesale.

By any other taxpayer.

Total taxable sale value (total of amounts in columns (2), (3) and (4)).

Goods manufactured exclusively from materials on which tax has been paid.

Other goods.

(1)

(2)

(3)

(4)

(5)

Totals.....

Tax at per centum on total amount as per column (5) ..............

£.....

Deduct—Rebates claimed in respect of tax (if any) previously paid on raw materials used in the manufacture of the goods in columns (3) and (4) (as per statement attached)

£.....

Net Tax............

£.....

I, ............................... of ............................being the declare that the above return is true in every particular.

Declared at..................this.............day of..............193.

............................

Signature of Proprietor, Partner or Public Officer.

Note.—This return must be furnished in triplicate to the Deputy Commissioner of Taxation,.............within twenty-one (21) days after the end of the month in respect of which the return is made.

“Regulation 19cc. Form JB.

No. of Registration Certificate...........

Commonwealth of Australia.

State of.............

The Deputy Commissioner of Taxation,

Box No......, G.P.O.,

.................

* Sales Tax Assessment Act (No. 4) 1930-1934.

* Sales Tax Assessment Act (No. 8) 1930-1934.

* Strike out title of Act which is inapplicable.

RETURN OF GOODS APPLIED DURING THE MONTH OF.......................TO HIS OWN USE BY A REGISTERED PERSON WHO HAS QUOTED HIS CERTIFICATE IN RESPECT OF THE PURCHASE THEREOF.

Submitted by—

Name (in full)...................................

Address.......................................

.......................................

Business..........................

Description of Goods	Purchase price of goods purchased tax free under quotation of certificate and applied to taxpayer’s own use.				Tax at per centum on amount shown in column (2)
(1)	(2)				(3)
	£	s.	d.	£		s.	d.
Totals.........

I, ............................... of ............................being the declare that the above return is true in every particular.

Declared at..................this.............day of..............193.

............................

Signature of Proprietor, Partner or Public Officer.

Note.—This return must be furnished in triplicate to the Deputy Commissioner of Taxation,.............within twenty-one (21) days after the end of the month in respect of which the return is made.

“Regulation 19dd Form JC.

No. of Registration Certificate...........

Commonwealth of Australia.

State of.............

The Deputy Commissioner of Taxation,

Box No......, G.P.O.,

.................

Sales Tax Assessment Act (No. 6) 1930-1934.

RETURN OF GOODS APPLIED DURING THE MONTH OF.................TO HIS OWN USE BY A REGISTERED PERSON WHO HAS QUOTED HIS CERTIFICATE IN RESPECT OF THE IMPORTATION THEREOF.

Submitted by—

Name (in full)...................................

Address.......................................

.......................................

Business..........................

Description of goods.

Sale value of goods imported tax free under quotation of certificate and applied to taxpayer’s own use.

Tax at per centum on amount shown in column (5).

Value for duty of those goods.

Duty of Customs payable in respect of those goods.

20 per centum of the sum of the amounts shown in columns (2) and (3).

Total of amounts shown in columns (2), (3) and (4).

(1)

(2)

(3)

(4)

(5)

(6)

£.

Totals.....

I, ............................... of ............................being the declare that the above return is true in every particular.

Declared at..................this.............day of..............193.

............................

Signature of Proprietor, Partner or Public Officer.

Note.—This return must be furnished in triplicate to the Deputy Commissioner of Taxation,.............within twenty-one (21) days after the end of the month in respect of which the return is made.”.

Form K.

7. Form K is amended—

(a) by omitting the word and figures “Regulation 19” and inserting in their stead the words and figures “Regulation 19ee”; and

(b) by omitting the figures “1930-1932” and inserting in their stead the figures “1930-1933”.

Form KA.

8. Form KA is amended by omitting the words “Sales Tax Assessment Acts (Nos. 1-9), 1930-1932.” and inserting in their stead the following words:—

“ * Sales Tax Assessment Act (No. 1) 1930-1934.

* Sales Tax Assessment Act (No. 2) 1930-1934.

* Sales Tax Assessment Act (No. 3) 1930-1934.

* Sales Tax Assessment Act (No. 6) 1930-1934.

* Sales Tax Assessment Act (No. 7) 1930-1934.”.

* Strike out titles of Acts which are inapplicable.

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

Overview

The Statutory Rules 1934, No. 154, were enacted by the Governor-General in Council under the authority of multiple Sales Tax Assessment Acts ranging from 1930 to 1934. These regulations were introduced to address administrative and procedural gaps in the existing sales tax assessment framework, ensuring that the requisite forms and procedures for tax returns were updated and aligned with the legislative changes. The objective of these regulations was to streamline the process for taxpayers to accurately and efficiently report their sales tax obligations, thus facilitating compliance with the tax laws. The Parliament of the Commonwealth of Australia enacted these regulations to ensure consistency and clarity in the application of sales tax laws across different jurisdictions and to adapt to any legislative amendments made during the period. These regulations provide detailed instructions on the specific forms to be used for various types of sales tax returns, reflecting the legislative intent to maintain an orderly and compliant tax system.

Scope and Application

The Sales Tax Regulations, as amended, apply to various manufacturers and individuals making specific types of sales as outlined in the Sales Tax Assessment Acts from 1930 to 1934. These Acts cover manufacturers who make sales specified in sections 18 and 21 of the Sales Tax Assessment Act (No. 1) 1930-1934, as well as those who treat goods as stock for sale by retail or apply goods to their own use. The scope of these Acts extends to the Commonwealth of Australia, with specific provisions for different states as indicated in the regulations. The regulations outline specific forms that need to be used for different types of returns, such as Forms G, H, JA, JB, JC, and K, depending on the nature of the sales and the goods involved. There are no stated exclusions or exemptions in the provided text, and the application of these Acts is further detailed through subordinate instruments that specify the forms and procedures for returns.

Key Provisions

The main operative sections of these Regulations, as made under the various Sales Tax Assessment Acts, specify the forms that different categories of taxpayers must use when submitting their returns. Specifically, manufacturers making sales subject to tax must use Form G (Regulation 19). Manufacturers treating goods as stock for sale by retail or applying goods to their own use must use Form H (Regulation 19aa) and Form JA (Regulation 19bb) respectively. Persons selling goods subject to tax, or applying purchased goods to their own use, must use Form JB (Regulation 19cc) or Form JC (Regulation 19dd). Finally, persons leasing goods subject to tax must use Form K (Regulation 19ee). For auctioneers, the required form is Form KA (Regulation 22b). Each form has specific instructions and fields to be completed, tailored to the nature of the taxpayer’s business and the type of sales or goods involved. The Regulations impose specific obligations on various categories of taxpayers. Manufacturers and other persons selling goods subject to tax must submit their returns in accordance with the specified forms, within 21 days after the end of the relevant month. This includes providing detailed information about the sale or application of goods, including their value and any applicable tax or duty. For example, Form G requires manufacturers to detail the sale value of goods manufactured and applied to their own use, distinguishing between goods manufactured from materials on which tax has been paid and other goods. Similarly, Forms JB and JC require details of goods purchased tax-free and applied to the taxpayer's own use, along with calculations for the applicable tax. Failure to comply with the requirements of these Regulations can result in civil or criminal penalties. While the specific penalties are not detailed in the Regulations themselves, breaches of the Sales Tax Assessment Acts generally may incur fines and, in severe cases, criminal charges. The penalties for non-compliance can include substantial fines, reflecting the seriousness with which the government treats tax evasion and non-compliance. It is also worth noting that persistent or willful disregard of the tax laws can lead to more severe consequences, including potential imprisonment. These Regulations clarify and update the forms required for various types of sales tax returns, ensuring that taxpayers provide the necessary information in a structured and consistent manner. By specifying the appropriate forms for different scenarios, the Regulations aim to streamline the tax filing process and enhance compliance. The obligations placed on taxpayers are clear and detailed, with strict deadlines for submission, underscoring the importance of accurate and timely reporting. The potential penalties for non-compliance serve as a deterrent, emphasizing the legal requirement to adhere to these provisions.

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

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.

Legislation content

Overview

Scope and Application

Key Provisions

Legal classification tags

Interactions

Authorises

All Versions