Sales Tax Regulations (Amendment)

Legislation au C1935L00124 Regulations Not in force Legislative Instrument

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STATUTORY RULES.

1935. No. 124

 

regulations undeR—

the sales tax assessment act (No. 1) 1930‑1935,

the sales tax assessment act (No. 2) 1930‑1935,

the sales tax assessment act (No. 3) 1930‑1935,

the sales tax assessment act (No. 4) 1930‑1935,

the sales tax assessment act (No. 5) 1930‑1935,

the sales tax assessment act (No. 6) 1930‑1935,

the sales tax assessment act (No. 7) 1930‑1935,

the sales tax assessment act (No. 8) 1930‑1935.

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

Dated this sixth day of December, 1935.

(SGD.) ISAAC A. ISAACS

Governor‑General.

By His Excellency’s Command,

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 commencement of these Regulations.

Parts.

2. Regulation 3 is amended by omitting the words and symbols “Part IIIb.—Exemptions.”

________________________________________________________________________________

* Notified in the Commonwealth Gazette on December, 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; 1934, Nos. 34, 64, 97 and 154; and 1935, Nos. 51 and 111.

5817—30/6.12.1935.—Price 3d.


3. Regulation 7 is repealed and the following regulation inserted in its stead:—

Issue of certificate.

“7. The Commissioner, or a person thereto authorized in writing by the Commissioner, shall issue to every manufacturer or wholesale merchant who has made application in pursuance of this Part a certificate in accordance with Form C in respect of each application so made.”

Circumstances in which certificates are to be quoted.

4. Regulation 12 is amended—

(a) by omitting from paragraph (h) of sub‑regulation (1.) the words “specified in the Schedule to the Sales Tax Assessment Act (No. 5) 1930‑1931” and inserting in their stead the words “covered by any item or sub‑item in the Schedule to the Sales Tax Exemptions Act 1935”;

(b) by omitting from paragraph (h) of sub‑regulation (1.) the words “specified in the Schedule to the Sales Tax Assessment Act (No. 1) 1930‑1931 or containers of any goods so specified” and inserting in their stead the words “covered by any item or sub‑item in the Schedule to the Sales Tax Exemptions Act 1935, or containers of any goods so covered”;

(c) by omitting paragraph (i) of sub‑regulation (1.);

(d) by omitting from paragraph (j) of sub‑regulation (1.) the words “specified in the First Schedule to the Sales Tax Assessment Act (No. 1) 1930‑1935” and inserting in their stead the words “covered by any item or sub‑item in the Schedule to the Sales Tax Exemptions Act 1935”;

(e) by omitting from paragraph (a) of sub‑regulation (2.) the words “paragraph (aa) of sub‑section (1.) of section 20 of that Act” and inserting in their stead the words “item 74 in the Schedule to the Sales Tax Exemptions Act 1935”; and

(f) by omitting from paragraph (a) of sub‑regulation (2.) the word “paragraph” (second occurring) and inserting in its stead the word “item”.

Cases in which quotation of certificate not authorized.

5. Regulation 13 is amended—

(a) by omitting paragraph (e) and inserting in its stead the following paragraph:—

“(e) if he is a manufacturer who, by virtue of sub‑item (1) or (2) of item 39, or of item 100, 101, 102, or 103, in the Schedule to the Sales Tax Exemptions Act 1935, is exempt from sales tax upon the sale value of any goods manufactured by him—to quote his certificate in respect of the purchase or importation by him of goods to be used in, wrought into, or attached to, the goods to be so manufactured;”;

(b) by omitting paragraph (ea); and

(c) by omitting the letter and symbols “(k)” from the last paragraph of that regulation and inserting in their stead the letter and symbols “(h)”.


Repeal of Part IIIb.

6. The heading to Part IIIb. and regulations 18b, 18c and 18d are repealed.

Persons to whom refunds or payments may be made.

7. Regulation 46 is amended by omitting from sub‑regulation (3.) all the words after the word “with” and inserting in their stead the words “an arrangement as specified in item 74 in the Schedule to the Sales Tax Exemptions Act 1935”.

Repeal of the Second Third and Fourth Schedules.

8. The Second, Third and Fourth Schedules to the Sales Tax Regulations are repealed.

 

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

Overview

The Sales Tax Regulations 1935 (Statutory Rules 1935 No. 124) were enacted to amend the existing Sales Tax Regulations under the various Sales Tax Assessment Acts from 1930 to 1935. These regulations were introduced to streamline the administration of sales tax by updating references to the Sales Tax Exemptions Act 1935 and repealing certain parts of the Sales Tax Regulations that were no longer relevant. The enacting body was the Governor-General in Council, acting on the advice of the Federal Executive Council. The policy objective was to ensure that the regulations align with the latest legislative framework and to simplify the process of applying for and quoting sales tax certificates.

Scope and Application

The Sales Tax Regulations, as amended by Statutory Rules 1935, No. 124, apply to manufacturers and wholesale merchants who are subject to the Sales Tax Assessment Acts (No. 1) to (No. 9) 1930-1935, and pertain to the issuance of sales tax certificates and the circumstances under which these certificates can be quoted. The regulations have a Commonwealth jurisdictional reach, applying across Australia. The amendments in these regulations specifically focus on the exemption of certain goods and services from sales tax, as delineated in the Sales Tax Exemptions Act 1935, and adjust the conditions under which sales tax certificates can be quoted by manufacturers and wholesale merchants. The regulations also repeal certain parts and schedules of previous regulations, such as Part IIIb and the Second, Third, and Fourth Schedules, and modify other regulations to reflect changes in the Sales Tax Exemptions Act 1935. These amendments are intended to streamline the application process for sales tax certificates and to ensure that the regulations align with current legislative frameworks concerning sales tax exemptions.

Key Provisions

The key provisions of these Regulations include several amendments to the Sales Tax Regulations. For instance, Regulation 3 has been amended to omit references to Part IIIb—Exemptions (Section 2). Regulation 7 has been repealed and replaced with a new provision stating that the Commissioner, or a person authorized in writing by the Commissioner, shall issue a certificate to every manufacturer or wholesale merchant who has applied, in accordance with Form C (Section 3). Regulation 12 has been amended to change references from the Sales Tax Assessment Act to the Sales Tax Exemptions Act 1935 (Section 4). Regulation 13 has also been amended to alter the circumstances under which a manufacturer can quote their certificate, specifically regarding goods used in manufacturing exempt goods (Section 5). Additionally, Part IIIb, including Regulations 18b, 18c, and 18d, has been repealed (Section 6). Regulation 46 has been amended to include a new reference to item 74 in the Schedule to the Sales Tax Exemptions Act 1935 (Section 7). Finally, the Second, Third, and Fourth Schedules to the Sales Tax Regulations have been repealed (Section 8). These Regulations impose several obligations on manufacturers and wholesale merchants. Firstly, they must apply for a certificate from the Commissioner or an authorized person if they wish to quote their certificate in certain circumstances (Section 3). Secondly, they must ensure that any goods they purchase or import for use in manufacturing are not subject to sales tax if they fall under specific exemptions listed in the Sales Tax Exemptions Act 1935 (Section 5). Thirdly, they must adhere to the new references and changes made to Regulation 12 and Regulation 46 to ensure compliance with the latest legislative requirements (Sections 4 and 7). The Regulations also outline potential consequences for non-compliance. While the specific penalties are not detailed in the text provided, breaches of the Sales Tax Assessment Acts or the Sales Tax Regulations can typically result in fines, interest on unpaid taxes, and potential legal action. The exact penalties may vary depending on the nature and severity of the breach, but they are generally designed to enforce compliance with the sales tax laws. For precise information on penalties, one would need to refer to the primary Sales Tax Assessment Acts themselves.

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