Sales Tax Regulations

STATUTORY RULES.

1930. No. 98.

REGULATIONS. MADE UNDER. THE SALES TAX ASSESSMENT ACT (No. 1) 1930, THE SALES TAX ASSESSMENT ACT (No. 2) 1930, THE SALES TAX ASSESSMENT ACT (No. 3) 1930, THE SALES TAX ASSESSMENT ACT (No. 4) 1930, THE SALES TAX ASSESSMENT ACT (No. 5) 1930, THE SALES TAX ASSESSMENT ACT (No. 6) 1930, THE SALES TAX ASSESSMENT ACT (No. 7) 1930, THE SALES TAX ASSESSMENT ACT (No. 8) 1930, AND UNDER THE SALES TAX ASSESSMENT ACT (No. 9) 1930.

I, THE DEPUTY OF THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby amend the following Regulations under the Sales Tax Assessment Act (No. 1) 1930, the Sates Tax Assessment Act (No. 2) 1930, the Sales Tax Assessment Act (No. 3) 1930, the Sales Tax Assessment Act (No. 4) 1930, the Sales Tax Assessment Act (No. 5) 1930, the Sales Tax Assessment Act (No. 6) 1930, the Sales Tax Assessment Act (No. 7) 1930, the Sales Tax Assessment Act (No. 8) 1930, and under the Sales Tax Assessment Act (No. 9) 1930, to come into operation forthwith.

Dated this twenty-seventh day of August, 1930.

SOMERS

Deputy of the Governor-General.

By His Excellency’s Command,

J. E. FENTON

  for Treasurer.

Sales Tax Regulations.

Short title.

1. These Regulations may he cited as the Sales Tax Regulations.

Circumstances in which certificates are to be quoted.

2. Subject to the next succeeding regulation a registered person shall quote his certificate—

(a) in respect of the purchase or importation by him of goods for sale by him by wholesale;

(b) if he is a manufacturer—in respect of the purchase or importation by him of goods to be used in, wrought into or attached to goods to be manufactured by him for sale, or in respect of the purchase by him of firewood for use as fuel in the manufacture of goods by him for sale;

(c) if he is a manufacturer and an authority under the Government of the Commonwealth or of a State—in respect of the purchase or importation by him of goods to be used in, wrought into or attached to goods to be manufactured by him, or in respect of the purchase by him of firewood for use as fuel in the manufacture of goods by him;

(d) if he is primarily and principally a wholesale merchant, or if he is a manufacturer who sells goods primarly and principally by wholesale, or if he is such a wholesale merchant or manufacturer in respect of any business carried on by him separately from any other business— in respect of the purchase or importation by him of goods for sale by him or of goods to be used in, wrought into or attached to goods to be manufactured by him for sale;

(e) in respect of the importation by him of second-hand goods owned by a person resident in either of the Territories of Papua and New Guinea and sent to the Commonwealth for repair and return to that Territory; and

(f) in respect of the importation by him of goods which have been sold by him at a definite price to a purchaser in Australia under a contract entered into prior to the tenth day of July One thousand nine hundred and thirty.

Cases in which quotation of certificate not authorized.

3.—(1.) The last preceding regulation shall not apply so as to require or permit any registered person—

(a) if he is a manufacturer—to quote his certificate in respect of the purchase or importation by him of goods—

(i) for the purpose of providing, erecting, operating, maintaining, repairing or replacing any factories, buildings, plant, machinery, tools, equipment, furniture, fittings or other assets used by him in carrying on his business;

(ii) to be applied by him for his own use in any other manner;

(iii) intended to be used as containers, or out of which it is intended to manufacture containers, for the marketing of his manufactured products, if the manufacturer, when he sells such products, either does not sell the containers of those products or imposes in respect of the containers a charge by way of deposit to be refunded upon the return of the containers; or

(iv) intended specifically for use as materials in carrying out repairs for other persons;

(b) if he is a wholesale merchant who sells principally by retail—to quote his certificate in respect of the purchase or importation by him of goods—

(i) which are not specifically intended to be sold by him by wholesale;

(ii) which are not intended to be treated by him immediately as stock for sale by wholesale; or

(iii) which are intended to be taken into stock for sale by wholesale or by retail as occasion requires;

(c) if he is a manufacturer who sells goods principally by retail—to quote his certificate in respect of the purchase or importation by him of goods—

(i) which are not specifically intended by him to be used in, wrought into or attached to, goods to be manufactured by him for sale; or

(ii) which are intended to be taken into stock either to be used in, wrought into or attached to goods to be manufactured by him for sale, or for sale by him by retail, as occasion requires;

(d) to quote his certificate in respect of the importation by him of any goods to which section 162 of the Customs Act 1901-1930 and regulation 124 of the Customs Regulations apply; or

(e) if he is a manufacturer of a class specified in paragraph (b), (c), (d), (e) or (f) of section 20 of the Sales Tax Assessment Act (No. 1) 1930, who by virtue of that section is exempt from sales tax upon the sale value of goods sold or manufactured by him as specified in that paragraph—to quote his certificate in respect of the purchase or importation by him of goods for the purpose of being so sold or manufactured or for the purpose of being used in, wrought into or attached to goods to be so sold or manufactured by him.

(2.) For the purposes of this regulation “wholesale merchant who sells principally by retail” or “manufacturer who sells goods principally by retail” means a wholesale merchant or a manufacturer (as the case may be) the total value of whose average yearly sales by retail are, or would be, in the opinion of the Commissioner, not less in value than fifty per centum of the total value of his average yearly sales whether by retail or otherwise.

Manner in which certificates shall be quoted.

4.—(1.) Where under these regulations a certificate is required to be quoted by a registered person upon the purchase of goods by him, that person shall mark upon the order for the goods an endorsement in the following form :—

I hereby certify that I am the holder of Sales Tax Certificate No.......*

Signature of Purchaser.

* Here insert the number of the certificate issued to the registered person.

(2.) Where in any case to which the last preceding sub-regulation applies the order for the goods is not given in writing the registered person shall quote his certificate by supplying forthwith to the vendor of the goods a document to the same effect as the endorsement specified in that sub-regulation.

(3.) Where under these regulations a certificate is required to be quoted by a registered person upon the entry for home consumption of goods imported by him, that person shall mark upon the entry made of those goods an endorsement in the following form:—

I hereby certify that I am the holder of Sales Tax Certificate No.......†

Signature of Importer.

† Here insert the number of the certificate issued to the registered person.

Forms.

5.—(1.) The form to be used by any person in furnishing any return required to be furnished by him in respect of the amount for which goods are sold by him shall be in accordance with Form No. 1 in the Schedule to these Regulations.

(2.) The form to be used by any person in furnishing any return required to be furnished by him in respect of the market value of goods treated by him as stock for sale by retail shall be in accordance with Form No. 2 in the Schedule to these Regulations.

(3.) The form to be used—

(a) by any person who applies to his own use goods manufactured by him; or

(b) by any registered person who applies to his own use goods in respect of the purchase or importation of which he has quoted his certificate,

shall be in accordance with Form No. 3 in the Schedule to these Regulations.

(4.) The form to be used by any person in furnishing any return required to be furnished by him setting forth particulars of goods leased by him to a lessee shall be in accordance with Form No. 3 in the Schedule to these Regulations.

———

the schedule.

Form No. 1.

COMMONWEALTH OF AUSTRALIA.

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

To the Deputy Commissioner of Taxation,

………………………………………………

Return of Sales and of Sales Tax for the Month of……………………………................1930.

Submitted by—

Name......................................................................................................................

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

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

Number of Registration Certificate..............................

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.

This return in triplicate, together with a remittance for the amount of the Sales Tax due, must be furnished to the Deputy Commissioner of Taxation........................within 21 days after the end of the month during which the sales were made.

When no sales subject to Sales Tax have been made, a statement to that effect must be made on this form, together with a statement of the value of the sales of exempt goods and non-taxable sales, if any. The form so filled in must be forwarded to the Deputy Commissioner of Taxation at the above address within the time mentioned above for monthly returns of taxable sales.

Form No. 2.

COMMONWEALTH OF AUSTRALIA.

State of……..................

To the Deputy Commissioner of Taxation,

…………………………………………..

Return of Goods Treated as Stock for Sale by Retail for the Month of..............1930.

Submitted by—

Name....................................................................................................................................

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

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

Number of Registration Certificate..........................

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.

This return in triplicate, together with a remittance for the amount of the Sales Tax due, must be furnished to the Deputy Commissioner of Taxation........................within 21 days after the end of the month during which the sales were made.

When no sales subject to Sales Tax have been made, a statement to that effect must be made on this form, together with a statement of the value of the sales of exempt goods and non-taxable sales, if any. The form so filled in must be forwarded to the Deputy Commissioner of Taxation at the above address within the time mentioned above for monthly returns of taxable sales.

—————

Form No. 3.

COMMONWEALTH OF AUSTRALIA.

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

To the Deputy Commissioner of Taxation,

……………………………………………..

Return of Goods Applied, during the Month of............to his own use by the manufacturer thereof, or by a registered person who has Quoted his Certificate in Respect of the Purchase or Importation Thereof.

This return is submitted by—

Name.....................................................................................................................

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

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

Number of Registration Certificate.........

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.

* The “manufactured cost of finished article” means—in the case of goods similar to stock sold by the manufacturer—the ordinary selling value of the stock goods per unit. In the case of special articles not usually sold by the manufacturer, the actual factory cost of producing the article in the factory.

This return must be furnished in triplicate to the Deputy Commissioner of Taxation..............within 21 days after the end of the month in respect of which the return is made.

————

Form No. 4.

COMMONWEALTH OF AUSTRALIA.

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

To the Deputy Commissioner of Taxation,

………………………………………………

Return of Goods Leased, including Goods dealt with under Hire Purchase Agreements during the Month of...................1930.

Submitted by—

Name.............................................................................................................................

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

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

Number of Registration Certificate......................

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.

* Market value means—in the case of hire purchase agreements—the price for which the goods would be sold for cash f.o.b. at factory or wholesale store as the case requires. In the case of goods leased on rental or royalty or both rental and royalty—the actual factory cost of producing the goods in the factory.

This return must be furnished in triplicate to the Deputy Commissioner of Taxation......................within 21 days after the end of the month in respect of which the return is made.

By Authority: H. J. Green, Government Printer, Canberra.