Statutory Rules 1930, No. 156.(b)
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Part I.—Preliminary.
Short title.
1. These Regulations may be cited as the Sales Tax Regulations.
Repeal.
2. The Sales Tax Regulations, being Statutory Rules 1930, No. 98, as amended by Statutory Rules 1930, No. 102, are repealed.
Parts.
3. These Regulations are divided into Parts, as follows:—
Part I.—Preliminary.
Part II.—Registration and Certificates.
Part III.—Quotation of Certificates.
Part IV.—Returns and Entries.
Part V.—Payment of Tax.
Part VI.—Objections.
Part VII.—Reviews by a Board of Review.
Part VIII.—Refunds to prevent Double Taxation.
Part IX.—Miscellaneous.
(a) 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Sales Tax Assessment Act (No. 8) 1930, and the Sales Tax Assessment Act (No. 9) 1930 on the 9th September, 1930, since repealed by S.R. 1930, No. 156, infra p. 290.
(b) 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 the Sales Tax Assessment Act (No. 9) 1930 on 19th December, 1930.
Definitions.
4.—(1.) In these Regulations, unless the contrary intention appears—
“Deputy Commissioner” means Deputy Commissioner of Taxation ;
“ prescribed delegate of the Commissioner” means a person appointed by the Commissioner to be a prescribed delegate of the Commissioner for the purposes of these Regulations;
“tax” means sales tax chargeable under any Act under which these Regulations are made; and
“the Schedule” means the Schedule to these Regulations.
(2.) Any reference to a form shall be read as a reference to a form in the Schedule to these Regulations.
Part II.—Registration and Certificates.
Applications.
5.—(1.) Every person required to become registered shall make application in writing in accordance with Form A.
(2.) Every person required to apply for a certificate or a fresh certificate shall make application therefor in accordance with Form B.
(3.) Unless the Commissioner otherwise requires or permits, every application to which this regulation applies shall be made to the Commissioner at the office of the Deputy Commissioner for each State in which the person required to make the application has a place of business as a manufacturer or a wholesale merchant.
Security.
6. The security to be given or renewed by a person required to become registered or to apply for a certificate or a fresh certificate shall be given or renewed to the Commissioner—
(a) if that person is required to make application in pursuance of this Part in one State only—at the office of the Deputy Commissioner for that State; or
(b) if that person is required to make application in pursuance of this Part in more than one State—at the office of the Deputy Commissioner for the State in which the head office or principal place of business of that person is situated.
Issue of certificate.
7.—(1.) The Commissioner, or a person thereto authorized in writing by the Commissioner, shall issue to every manufacturer or wholesale merchant who—
(a) has made application in pursuance of this Part; and
(b) has given or renewed security as required by section eleven of the Sales Tax Assessment Act (No. 1) 1930,
a certificate, in accordance with Form C, in respect of each application so made.
(2.) A certificate may, if the Commissioner thinks fit, be issued to a manufacturer or wholesale merchant who has made application in pursuance of this Part, notwithstanding that the required security has not been given or renewed by that manufacturer or wholesale merchant.
Conditions of certificate.
8. Every certificate shall be subject to the condition that the person to whom the certificate is issued will (in addition to complying with the conditions prescribed by section eleven of the Sales Tax Assessment Act (No. 1) 1930) furnish true, complete and accurate returns as and when required by the Act or by these Regulations.
Effect of certificate.
9. Every person to whom a certificate has been issued in accordance with this Part shall, during the currency of the certificate and in respect of his business of manufacturer or wholesale merchant in the State in which the certificate was issued, be a person duly registered in accordance with the Act and these Regulations.
Cancellation of certificate.
10.—(1.) Upon the cancellation of a certificate, the person to whom the certificate was issued shall, in respect of the business to which the certificate relates, cease to be a registered person.
(2.) The cancellation of a certificate shall not release the person to whom the certificate was issued from any liability incurred by him prior to the cancellation.
Certificate of non-registration
11. A certificate signed by the Commissioner, the Second Commissioner or a Deputy Commissioner, stating that any person is not a registered person for the purposes of the Act or of these Regulations shall be prima facie evidence of the fact stated.
Part III.—Quotation of Certificates.
Circumstances in which certificates are to be quoted.
12. 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 or a person who, though he engages in the manufacture of goods, is deemed not to be the manufacturer of such goods—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, coke, fuel oil, or graphite electrodes, 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, coke, fuel oil, or graphite electrodes, for use as fuel in the manufacture of goods by him;
(d) if, in any State in which he has a place of business in respect of which a certificate of registration has been issued to him, he is a wholesale merchant, or a manufacturer, who sells goods principally by wholesale—in respect of the purchase or importation by him for the purposes of that business, 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.
13. The last preceding regulation snail 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, (not being goods purchased by him for use as fuel as specified in paragraph (b) of the last preceding regulation or goods to which paragraph (c) of that regulation applies)—
(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 one hundred and sixty-two of the Customs Act 1911-1930 and regulation one hundred and twenty-four of the Customs Regulations apply;
(e) if he is a manufacturer of a class specified in paragraph (b), (c), (d), (e) or (f) of section twenty of 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;
(f) if he is the agent for a principal outside Australia and sells goods on behalf of that principal to a person in Australia who sells goods principally by retail, or if he is an importer of goods which he ordinarily sells to or obtains for any such person in Australia at a price which is less than the sale value of those goods for the purposes of the Sales Tax Assessment Act (No. 5) 1930—to quote his certificate upon the importation of any goods for sale or supply to any such person in Australia; or
(g) in any case, to quote his certificate in respect of the purchase or importation by him of goods which are specifically intended to be sold, and to be immediately treated as stock to be sold, by him by retail.
Definitions.
14. For the purposes of this Part, “wholesale merchant who sells goods principally by wholesale” or “.manufacturer who sells goods principally by wholesale” means a wholesale merchant or a manufacturer (as the case may be) the total value of whose average yearly sales by wholesale is, or would be, in the opinion of the Commissioner, not less than fifty per centum of the total value of his average yearly sales, whether by wholesale or otherwise, and “wholesale merchant who sells goods principally by retail” or “manufacturer who sells goods principally by retail” means a wholesale merchant or 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, more than fifty per centum of the total value of his average yearly sales whether by retail or otherwise.
Form of certificate.
15.—(1.) Subject to this regulation, a certificate shall be quoted in writing in accordance with Form D.
(2.) Where goods are ordered by telegram, a certificate may be quoted in respect of the purchase of those goods by including in the telegram the words “certificate quoted”.
Quotation in respect of the purchase of goods.
16. Subject to these Regulations, a certificate shall be quoted in respect of the purchase of goods upon the order in writing or upon the confirmation in writing of a verbal order for the goods, or, where such written order or confirmation is not given, upon any delivery slip, receipt, acknowledgment of receipt, duplicate invoice or other document relating to the transaction and retained by the vendor.
Monthly quotation in approved cases.
17.—(1.) A registered person (in this regulation referred to as the “purchaser”) may with the approval in writing of the Commissioner or Deputy Commissioner quote his certificate once during each month in respect of the whole of his purchases of goods during that month from another registered person (in this regulation referred to as the “vendor”), except goods in respect of the purchase of which he is not required by these Regulations to quote his certificate.
(2.) Any purchaser desiring to obtain the approval of the Commissioner or Deputy Commissioner under this regulation may for that purpose apply in writing to the Deputy Commissioner for the State in which the certificate was issued.
(3.) A purchaser to whom written notice of approval under this regulation has been given shall on the first day of each month quote his certificate to the vendor in the prescribed form and shall endorse on that form a notice in writing in accordance with Form E.
(4.) Where in respect of any purchase of goods a purchaser is not required by these Regulations to quote his certificate, he shall endorse upon the order in writing, or the confirmation in writing of a verbal order, for the goods, or, where such written order or confirmation is not given, upon any delivery slip, receipt, acknowledgment of receipt, duplicate invoice or other document relating to the transaction and retained by the vendor, a notice in accordance with Form F.
(5.) A purchaser who during any month complies with the provisions of sub-regulation (3) of this regulation shall be deemed to have quoted his certificate in respect of every purchase of goods by him from the vendor during that month except purchases in respect of which he has notified the vendor in accordance with sub-regulation (4) of this regulation.
Quotation in respect of the importation of goods.
18. Subject to these Regulations, a certificate shall be quoted in respect of the importation of goods by marking an endorsement in the prescribed form upon the entry for home consumption required to be made of those goods.
Part IV.—Returns and Entries.
Forms.
19.—(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 G.
(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 H.
(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 J.
(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 K.
Substantially similar forms.
20. The Commissioner may at any time in any case or class of case accept a return in a form substantially similar to the form prescribed for that case or class of case.
63.—II
When return deem to be furnished.
21. A return shall not be deemed to have been duly furnished to the Commissioner unless and until the proper form, duly signed, in accordance with these Regulations, containing a full, true and complete statement of all matters and things required by the Act and Regulations, the Commissioner, and the form itself, to be stated therein, has, at the place where under these Regulations the return is to be furnished, been received by an officer authorized by the Commissioner to receive returns.
Persons to take necessary steps for due lodging.
22. Whenever a person is required by the Act, the Regulations or the Commissioner to furnish a return to the Commissioner, it shall be the duty of that person to make the required return and to take all steps necessary to ensure that the return is received by the Commissioner at the place where under these Regulations the return is to be furnished.
Special returns.
23. Every person who is liable to furnish a return in accordance with regulation nineteen shall as and when called upon by the Commissioner by notice published in the Gazette or in any other manner, furnish—
(a) a statement setting forth in respect of each person to whom goods were sold by him during the period specified in the notice—
(i) the name and address of that person;
(ii) the nature of his business;
(iii) the gross amount of the sales made to him during that period; and
(iv) the total amount of each class of credit allowed to him during that period; and
(b) a statement setting forth in respect of each person from whom goods were purchased by him during the period specified in the notice—
(i) the name and address of that person;
(ii) the nature of his business;
(iii) the gross amount of the purchases from him during that period; and
(iv) the total amount of each class of credit received from him during that period.
Annotations on returns.
24.—(1.) The Commissioner may cause or permit his officers to make on any return such marks, figures and annotations as he thinks fit.
(2.) The marks, figures and annotations shall be made in ink which is different in colour from the ink used in the return and, except in the case of a date stamp, shall be initialled by the officer making them.
Entries.
25. The entry required to be lodged in pursuance of section seven of the Sales Tax Assessment Act (No. 5) 1930 shall be the entry for home consumption, prescribed by the Customs Regulations, which is applicable to the particular case and shall be in the form so prescribed with the addition of a statement of particulars, on that form, specified in Form L.
Part V.—Payment of Tax.
Division I: Tax Payable under Sales Tax Assessment Act (No. 5) 1930.
How and where tax payable.
26. Every person who is liable to pay tax upon the sale value of any goods under the provisions of Sales Tax Assessment Act (No. 5) 1930 shall pay the tax at the time and place at which, and in the manner in which, duties in respect of those goods under the law relating to the Customs are payable, or would be payable if the goods were subject to any such duties.
Division II: Other Tax.
Where tax payable.
27. Unless otherwise directed by the Commissioner, a taxpayer shall pay tax to the Commissioner at the office of the Deputy Commissioner for the State in which is situated the place of the business in respect of which he is registered.
How tax may be paid.
28. Tax may be paid by—
(a) delivery of cash, bank notes or cheques at the office of the Deputy Commissioner;
(b) remitting the tax to the Deputy Commissioner by bank draft or cheque, or by money order or a postal note payable in the city to which the remittance is sent; or
(c) depositing the net amount of the tax to the credit of the Deputy Commissioner at any branch of the Commonwealth Bank of Australia.
Post office to be agent of remitter.
29. When a remittance is posted by a taxpayer addressed to the Commissioner or a Deputy Commissioner, the Post Office shall be deemed to be the agent of the remitter and payment shall not be deemed to have been made until the remittance has been received by the addressee.
Payment by cheque.
30. Where a cheque has been delivered or remitted to the Commissioner or a Deputy Commissioner in payment of tax, and tax shall (notwithstanding any receipt given therefor) not be deemed to have been paid until the amount for which the cheque is drawn has been collected.
Receipts to be Issued.
31. Receipts for tax shall be issued by such persons as the Commissioner or a Deputy Commissioner authorizes.
Part payment of tax not to be accepted.
32. Except with the express consent of the Commissioner or a Deputy Commissioner, no money shall be accepted on account or in part payment of tax.
Postage to be prepaid.
33. The postage on every return, statement, communication, remittance, or other matter sent by post addressed to the Commissioner, the Second Commissioner or a Deputy Commissioner shall be fully prepaid by the sender.
Deficient postage.
34. When any sum is received in payment of tax, the Commissioner or a Deputy Commissioner shall first deduct therefrom the amount of postage and surcharge (if any) paid upon unstamped or insufficiently stamped matter received through the post from the taxpayer and shall credit in payment of tax only the net amount then remaining.
Part VI.—Objections.
Form of objection.
35. An objection under section forty-one of the Sales Tax Assessment Act (No. 1) 1930 may be made in accordance with Form M.
Where objection to be lodged.
36. Every objection shall be posted to or lodged with the Commissioner at the office of the Deputy Commissioner for the State in which the tax is payable upon the amount or sale value against which the objection is lodged.
Part VII.—Reviews by a Board of Review.
Amount of deposit to accompany request for review.
37. Where, under sub-section (4.) of section forty-one of the Sales Tax Assessment Act (No. 1) 1930, a taxpayer requests the Commissioner to refer to a Board of Review a decision upon an objection against the amount or sale value upon which he is required to pay sales tax in respect of any goods, the taxpayer’s request shall be accompanied by a deposit of one per centum of the excess of the amount which, in accordance with the Commissioner’s decision, is the sale value of the goods over the amount which, if the objection were wholly allowed, would be the sale value of the goods:
Provided that the maximum amount of deposit which shall accompany the written request of the taxpayer shall not, in any case, exceed Fifty pounds, and the minimum amount of deposit shall not be less than One pound.
Particulars to be supplied by Commissioner.
38.—(1.) The Commissioner in referring a decision to a Board of Review in accordance with sub-section (1.) of section forty-two of the Sales Tax Assessment Act (No. 1) 1930 shall furnish the Board with a printed or typewritten statement, in quadruplicate, containing—
(a) the name and address of the taxpayer;
(b) full details of the taxpayer’s claim as made to the Commissioner; and
(c) the Commissioner’s reasons for disallowing the taxpayer’s claim.
(2.) The Commissioner shall at the same time furnish the taxpayer with a copy of the statements referred to in sub-paragraphs (b) and (c) of the last preceding sub-regulation.
Notice of review.
39.—(1.) The Chairman of a Board of Review shall cause notices to be served upon the Commissioner and the taxpayer of the date on which the review is to take place.
(2.) Notice of a review shall be given not less than fourteen days prior to the day on which the review is to take place.
(3.) A notice under this regulation may be served either personally or by post, and, if served by post, service shall be effected by properly addressing, prepaying and posting the notice as a letter, and, unless the contrary is proved, service shall be deemed to have been effected at the time when the letter would have been delivered in the ordinary course of post.
Order, place, and time of review.
40.—(1.) All references for the purpose of review by a Board of Review shall be numbered consecutively and, unless the Chairman of the Board otherwise directs, the reviews shall take place in the order in which the references are received in respect of each State.
(2.) The sittings of a Board for the purpose of reviews shall be held in such place or places and at such time or times as are fixed by the Chairman of the Board.
(3.) A Board shall not be required to sit on public holidays or during a yearly vacation of three weeks commencing on the 25th day of December.
Conduct of reviews.
41.—(1.) Subject to this Part, reviews by a Board of Review shall be conducted as the Chairman from time to time directs.
(2.) All reviews shall take place in camera unless the taxpayer otherwise requires.
(3.) Where a review takes place in public, the decision shall be given at a public meeting of the Board.
(4.) Either party to a review may nominate a person to represent him at the review.
(5.) The Chairman may adjourn any review from time to time as he thinks fit.
Evidence.
42.—(1.) Subject to the next succeeding sub-regulation, a Board of Review shall take all evidence on oath or affirmation, and for that purpose the Chairman of the Board, or in the absence of the Chairman, the Acting Chairman, shall have power to administer oaths and affirmations.
(2.) In the exercise of the powers which, by virtue of section forty of the Sales Tax Assessment Act (No. 1) 1930, are conferred upon a Board of Review, the Chairman of a Board may, by notice in writing, require any person—
(a) to furnish the Board with such information as, in the opinion of the Chairman, is necessary for the purpose of a review by the Board; or
(b) to attend and give evidence before the Board, or before any member of the Board authorized by the Chairman in that behalf, concerning his or any other person’s liability under the provisions of the Act, and may require him to produce all books, documents and other papers whatsoever in his custody or under his control relating thereto,
and the Chairman or member of the Board may require the information or evidence to be given on oath and either verbally or in writing and for that purpose the Chairman or that member shall have power to administer oaths.
(3.) The expenses to be allowed to any person required to attend and give evidence under the last preceding sub-regulation shall be as prescribed by regulation sixty-nine of these Regulations.
Decisions of Board
43.—(1.) A Board of Review shall give a written decision on each review and shall forward copies of the decision to the Commissioner and to the taxpayer, and the Commissioner shall, unless the decision has been appealed from, give effect to the decision within thirty days after the receipt thereof.
(2.) The Board may, from time to time, compile and publish summaries of its decisions.
Attendance of members.
44. Subject to sub-regulation (3.) of regulation forty of these Regulations, the members of a Board of Review shall be in attendance on all week days at such place as is from time to time appointed by the Chairman for the performance of their duties.
Communications to Board.
45. All communications to a Board shall be addressed to the Chairman of the Board in the care of the Deputy Federal Commissioner of Taxation in the State in which the taxpayer resides.
Past VIII.—Refunds to Prevent Double Taxation.
Persons to whom refunds may be made.
46. Subject to this Part, refunds to prevent double taxation may be made to any person—
(a) who, in respect of the importation of any goods has paid tax upon a sale value of those goods and who in respect of some subsequent act, operation or transaction in relation to the same goods becomes liable to pay tax upon a sale value of those goods;
(b) who, in respect of some act, operation or transaction in relation to any goods becomes liable to pay tax on a sale value of those goods and who has purchased those goods at a price which includes tax which some other person has paid or is liable to pay, upon a sale value of the same goods, in respect of some prior act, operation or transaction in relation to those goods; and
(c) who is liable to pay tax upon the sale value of any goods under the provisions of Sales Tax Assessment Act (No. 9) 1930, and who 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.
47.*
Amount of refund.
48.—(1.) The refund which may be made to a person to whom paragraph (a) of the last preceding regulation applies shall be a refund by way of rebate, of the tax payable by him in respect of the subsequent act, operation or transaction in relation to the goods specified in that paragraph, and shall not exceed the tax which he has paid in respect of the prior act, operation or transaction in relation to those goods:
Provided that the refund shall be reduced by the amount of any refund, which that person has received, or is entitled to receive, of the tax paid by him in respect of the prior act, operation or transaction in relation to those goods.
(2.) The refund which may be made to a person to whom paragraph (b) or (c) of the last preceding regulation applies shall be a refund, by way of rebate, of the tax payable by him in respect of goods as specified in that paragraph, to the extent of the tax which is included in the price for which he purchased those goods or (as the case may be) the goods used in, wrought into or attached to those goods.
*Regulation 47 has not yet been made.
Claims for refund.
49. Every person claiming a refund shall, at the time of furnishing the monthly return in respect of which the tax which may be refunded is payable, furnish to the Commissioner a statement in writing, together with documentary evidence in support thereof, showing—
(a) in a case to which paragraph (a) of regulation forty-six applies—
(i) that tax other than the tax which may be refunded has been paid or is payable by that person in respect of the goods specified in that paragraph;
(ii) that the goods, in respect of which tax has been so paid or is so payable are identical with the goods in respect of which the tax which may be refunded is payable; and
(iii) the amount of tax which, on the basis of the facts so shown, may be refunded under this Part;
(b) in a case to which paragraph (b) or (c) of regulation forty-six applies—
(i) that tax has been paid or is payable by some other person in respect of the goods specified in that paragraph;
(ii) that that tax or part thereof has been included in the price for which the person claiming the refund has purchased those goods, or (as the case may be) the goods used in, wrought into or attached to those goods;
(iii) that the goods in respect of which tax has been so paid or is so payable are identical with the goods in respect of which the tax which may be refunded is payable, or (as the case may be) have been used in, wrought into or attached to those goods; and
(iv) the amount of tax which, on the basis of the facts so shown, may be refunded under this Part.
Deduction of refund from monthly tax.
50. Where any person to whom tax may be refunded under this Part furnishes a statement in accordance with the last preceding regulation, he may deduct from the tax payable in respect of the monthly return with which that statement is furnished the amount of tax which, on the basis of the facts shown in that statement, may be refunded under this Part.
Adjustment of refund.
51. Where any person has deducted any amount under the provisions of the last preceding regulation, and the Commissioner, Second Commissioner or a Deputy Commissioner, having regard to evidence furnished to or obtained by him—
(a) is not satisfied that it is necessary, or is of opinion that it is not necessary, to make a refund to that person to obviate double taxation of the sale value of the goods in respect of which that amount was so deducted; or
(b) is of opinion that the amount so deducted is greater or less than the amount which is necessary to obviate double taxation of that sale value,
the Commissioner, Second Commissioner or Deputy Commissioner shall
give notice to that person in writing to that effect, and that person shall, at the time at which he is required to pay tax in respect of the monthly return next due after receipt of that notice—
(c) in a case to which paragraph (a) of this regulation applies —pay to the Commissioner the amount so deducted; or
(d) in a case to which paragraph (b) of this regulation applies —pay to the Commissioner, or (as the case may be) deduct from the tax payable in respect of that return, the amount by which the amount so deducted is less or greater than the amount which, as stated in that notice, is necessary to be refunded to obviate double taxation.
Commissioner may make refunds.
52. Notwithstanding anything contained in this Part, where the Commissioner is satisfied, upon evidence produced to or obtained by him, that it is necessary to make a refund to any person to whom regulation 46 applies for the purpose of obviating double taxation of the sale value of any goods subject to the provisions of that regulation the Commissioner may make that refund within one year after the tax in respect of which the refund may be made becomes payable.
Part IX.—Miscellaneous.
Signatures by or for taxpayers.
53.—(1.) Every application, statement, return, certificate, notice or other communication required by the Act or these Regulations to be made or forwarded to or furnished to the Commissioner and every endorsement notice or certificate required to be made or given upon or in connexion with the quotation of certificates of registration, shall be signed—
(a) in the case of an individual so required—in the name of that individual;
(b) in the case of a partnership so required—in the name of the senior active partner resident in Australia;
(c) in the case of trustees so required—in the name of the senior active trustee resident in Australia, or where there is no trustee resident in Australia, of the agent in Australia for the trustees; and
(d) in the case of a company—in the name of the public officer of the company.
(2.) Subject to the next succeeding sub-regulation, the documents specified in the last preceding sub-regulation shall be signed personally by the person in whose name they are required to be signed.
(3.) Where it is not possible or practicable for the person specified in the last preceding sub-regulation personally to sign documents required to be signed in his name, the person who is required to make, forward or furnish that document, or the directors of a company which is so required, may authorize, in writing, another person to sign the documents in the name of the person so specified, before his own signature as a person so authorized.
(4.) Upon the authorization of any person to sign documents in pursuance of the last preceding sub-regulation, the person by whom the authorization is given shall forthwith forward written notice of the authorization to the Deputy Commissioner at the office to which the
documents are required to be forwarded, and shall furnish the Deputy Commissioner with a specimen signature of the person so authorized and with particulars of his name and of the capacity in which he acts in the business of the person by whom the authorization is given.
(5.) The Commissioner may, if he thinks fit, disapprove of the authorization of any person to sign documents in pursuance of sub-regulation (3) of this regulation.
(6.) Every document signed in accordance with these Regulations in the name of the person in whose name it is required by this regulation to be signed shall be deemed to have been signed by that person.
(7.) Notice of the cancellation of the authorization of any person under this regulation shall be given to the Deputy Commissioner to whom notice of the authorization was notified.
Official signatures.
54. Any notice to be given by the Commissioner may be given by any officer of the Commissioner duly authorized in that behalf, and any notice purporting to be signed by the authority of the Commissioner shall be as valid and effectual for all purposes as if signed by the Commissioner in person.
Appointment of prescribed delegate.
55. The Commissioner may, by notice published in the Gazette, appoint any person to be a prescribed delegate of the Commissioner for the purposes of those Regulations.
Signature deemed to be duly signed.
56.—(1.) Any certificate, notice, or other document bearing the written stamped or printed signature of the Commissioner, the Second Commissioner, a Deputy Commissioner or a prescribed delegate of the Commissioner shall until the contrary is proved be deemed to have been duly signed by the person by whom it purports to have been signed.
(2.) Judicial notice shall be taken of every such signature and of the fact that the person whose signature it purports to be holds or has held the office of Commissioner. Second Commissioner, Deputy Commissioner or prescribed delegate of the Commissioner, as the case may be.
Appointment of public officer.
57. Whenever the position of public officer of a company becomes vacant and it is necessary for a new public officer to be appointed, or whenever it becomes necessary to authorize any person in pursuance of sub-regulation (3) of regulation fifty-three, the notice of appointment by the company of a new public officer or the notice of the authorization of that person shall be given to the Commissioner at the office of the Deputy Commissioner for the State in which the Company’s head office is situated and shall be accompanied by a specimen signature of that public officer or person.
Address for service.
58. Every person who furnishes a return shall in the return give an address in Australia for service.
Notice of change of address.
59. Every person who has given an address for service and who subsequently changes that address shall, within one month after changing that address, give to the Commissioner, at the place where he furnished the return in which the address was given, notice in writing of his new address in Australia for service.
Address deemed to be last known place of business or abode.
60. The address for service last given to and received by the Commissioner by any person shall for all purposes under the Act and Regulations be deemed to be the last known place of business or abode of that person in Australia, but where no address for service has been given to and received by the Commissioner, the address of the person as described in any record in the custody of the Commissioner or Deputy Commissioner shall be deemed to be the last known place of business or abode of that person in Australia.
Failure to notify change of address.
61. Any person who changes his address for service and fails to give to the Commissioner notice of his new address in Australia for service shall not be permitted to plead that change of address as a defence in any proceedings (whether civil or criminal) instituted against him under the Act or Regulations.
Service of notices, &c.
62. Any notice or other communication by or on behalf of the Commissioner may be served upon any person by posting it, by prepaid letter post addressed to the person at his last known place of business or abode in Australia and service thereof shall be deemed to have been effected at the time when it would in the ordinary course of post have arrived at the place to which it was addressed or at the post town or post office nearest to that place, whether or not it has in fact been received by the addressee.
Certificate of Commissioner as to non-receipt of return.
63. In any proceedings against a person for failing or neglecting duly to furnish a return, a certificate in writing signed by the Commissioner, the Second Commissioner, a Deputy Commissioner at whose office the return should have been furnished, or a prescribed delegate of the Commissioner, certifying that the return has not been received from that person by any officer authorized by the Commissioner to receive returns at the place where under the Regulations the return should have been furnished, shall be prima facie evidence that the defendant has failed or neglected duly to furnish the return.
Certificate of Commissioner as to service of notice of assessment, &c.
64. In any action against a person for the recovery of tax, a certificate in writing signed by the Commissioner, the Second Commissioner, the Deputy Commissioner from whose office the notice of assessment was issued, or a prescribed delegate of the Commissioner, certifying that—
(a) the person named in the certificate is a taxpayer;
(b) an assessment of tax or of further tax was duly made against him;
(c) the particulars of the assessment are as stated in the certificate;
(d) notice of the assessment was duly served on him by post; and
(e) the sum named in the certificate was at the date of the certificate due by him to the King on behalf of the Commonwealth in respect of tax,
shall be prima facie evidence of the facts stated in the certificate.
Evidence by affidavit.
65. In any action for the recovery of tax, evidence may be given by affidavit, and the Court may require the deponent to attend for the purpose of being cross-examined.
Officer may appear tor Commissioner.
66. Any officer authorized in writing by the Commissioner, the Second Commissioner or a Deputy Commissioner, whether generally or in respect of any special proceeding, may appear on behalf of the Commissioner or a Deputy Commissioner before any County Court, District Court, Local Court or Court of Summary Jurisdiction in any suit instituted in the name of the Commissioner or a Deputy Commissioner, for the recovery of any tax unpaid, including any further or additional tax, and any officer so appearing shall be deemed to represent the Commissioner or a Deputy Commissioner, as the case may be, and shall be entitled to conduct the proceedings on his behalf and to give evidence.
Certificate of official copies.
67. A writing certified by the Commissioner, the Second Commissioner, a Deputy Commissioner or a prescribed delegate of the Commissioner to be a true copy of or a true extract from any assessment, return, list, declaration, statement, book, document or writing of any nature whatsoever in the custody of the Commissioner or any officer of the Commissioner shall for all purposes be prima facie evidence of the original of or from which it purports to be a copy or extract and shall be receivable in evidence to the same extent as the original.
Where prosecution may be instituted.
68. A prosecution under section forty-five of the Sales Tax Assessment Act (No. 1) 1930 for any of the following offences, namely:—
(a) failing or neglecting duly to furnish a return; or
(b) making or delivering a return which is false in any particular or making any false answer whether verbally or in writing,
may, at the option of the prosecutor, be instituted either—
(c) in a Court of Summary Jurisdiction having jurisdiction at the place where under these Regulations the return is to be furnished; or
(d) in a Court of Summary Jurisdiction having jurisdiction at or nearest to the usual or last known place of business or abode of the defendant.
Expenses of persons required to attend and give evidence.
69. Where a person (other than the taxpayer or a representative of the taxpayer concerning whom the evidence is required) is required under section twenty-three of the Sales Tax Assessment Act (No. 1) 1930 to attend and give evidence before the Commissioner or an officer authorized by him, there may be allowed to that person the sum (not exceeding in any case One pound per diem) actually and necessarily lost by him by reason of his attendance, and in addition (if he resides more than four miles from the place at which he is required to attend) such sum for travelling expenses (not exceeding the sum actually paid) as the person conducting the inquiry thinks reasonable.
Declaration by officers.
70. The declaration to be made pursuant to section ten of the Sales Tax Assessment Act (No. 1) 1930, by a person executing any power or duty conferred or imposed on an officer shall be in accordance with Form N.
Penalties not otherwise provided.
71. Any contravention of these Regulations for which no other penalty is provided shall be punishable on conviction by a penalty not less than One pound nor more than Twenty pounds.
Territories.
72. For the purposes of these Regulations—
(a) the Territory for the Seat of Government shall he deemed to be in the State of New South Wales; and
(b) the Territories of North Australia and Central Australia or any Territory constituted in substitution for those Territories shall be deemed to be a separate State.
Application of Regulations.
73.—(1.) Every provision of these Regulations shall, in the absence of express words or necessary implication to the contrary, be read and construed as a provision relating to each of the Acts under which the Regulations are made.
(2.) Every reference in these Regulations to any provision of the Sales Tax Assessment Act (No. 1) 1930 shall, if that provision has been applied in relation to the imposition, assessment and collection of the tax chargeable under any other Act under which these Regulations are made without derogating from the reference, be read as a reference to that provision as so applied.
(3.) Every act, matter or thing provided for, or required to be done, by these Regulations for the purposes of any provision of the Sales Tax Assessment Act (No. 1) 1930 shall, if that provision has been applied in relation to the imposition, assessment and collection of the tax chargeable under any other Act, under which these Regulations are made, be deemed to be so provided or required for the purposes of that provision as so applied.
(4.) The following acts, matters and things shall, if they have been done in a particular case for the purposes of the provisions of the Sales Tax Assessment Act (No. 1) 1930 (and of the Regulations applicable thereto) be deemed to have been done in that case, to the extent that they are required in that case to be done, for the purpose of any other Act, under which these Regulations are made, (and of the Regulations applicable thereto) to which these provisions have been made applicable, namely:—
(a) A delegation of powers and functions by the Commissioner to a Deputy Commissioner or other person pursuant to section seven of the Sales Tax Assessment Act (No. 1) 1930;
(b) A declaration by any person pursuant to section ten of the Sales Tax Assessment Act (No. 1) 1930;
(c) The registration of, issue of a certificate to, and the giving or renewing of a security by, any person pursuant to Part III. of the Sales Tax Assessment Act (No. 1) 1930;
(d) The notification of the Commissioner by any person pursuant to section sixteen, thirty-two or thirty-three of the Sales Tax Assessment Act (No. 1) 1930;
(e) The appointment of a public officer by a company or by its duly authorized agent or attorney pursuant to section sixty-eight of the Sales Tax Assessment Act (No. 1) 1930; and
(f) The appointment by the Commissioner of a prescribed delegate pursuant to regulation fifty-five.
(5.) For the purposes of the last preceding sub-regulation—
(a) the powers and functions deemed in any case to have been delegated by the Commissioner to a Deputy Commissioner or other person shall be such of the powers and functions actually delegated under the provisions of the Sales Tax Assessment Act (No. 1) 1930 as the Commissioner possesses, by the application of those provisions, under the Act for the purposes of which those powers and functions are deemed to be delegated; and
(b) the certificate of registration deemed in any case to have been issued to any person shall be the certificate actually issued to that person pursuant to Part III. of the Sales Tax Assessment Act (No. 1) 1930.
————
THE SCHEDULE.
Form A.
Regulation 5.
Commonwealth of Australia.
State of.................................................
Sales Tax Assessment Acts 1930 (Nos. 1-9).
The Commissioner of Taxation,
Office of the Deputy Commissioner of Taxation,
State of...........................
APPLICATION FOR REGISTRATION.
(a) Name in full.
(b) Full address for service of notices.
(c) Full description of business. If manufacturer, state kind of goods manufactured.
(d) If wholesaler also of other goods, state kind of goods sold wholesale.
(e) If wholesaler only, state kind of goods.
(f) State here “The above-mentioned Company” The above-mentioned firm or “I” (where an individual owner of a business applies), as the case requires.
(a)……………………………………………………………………………………………….
(b)……………………………………………………………………………………………….
(c)……………………………………………………………………………………………….
(d)……………………………………………………………………………………………….
(e)……………………………………………………………………………………………….
(f)……………………………………………………………………………………………….
being engaged (or about to engage on or about the.................day of …............) in the above-mentioned business, hereby apply for registration in accordance with the requirements of the Sales Tax Assessment Acts 1930 referred to above.
(f)................................................hereby undertake to comply with the conditions, as set forth in the Acts referred to above under which a certificate of registration is to be issued and herewith submit the following security:—
* In the case of a Company, the Public Officer. In the case of a firm, the senior partner of the partners in Australia when the application is made.
Name and address of guarantee company……………………………………………………………
…………………………………………………………………………………
Amount of bond......................................................................No. of bond.........................................
Dated at..........................................this................................day of…………….............193………..
*Signature..........................................................
Guarantee bonds shall be made out in favour of the Commissioner of Taxation, and shall be furnished with the application for registration. The amount of the bond shall be arrived at by calculating 2½% of one-twelfth of the sales for the year ending 30th June, ......, which would have been subject to Sales Tax if the Acts had been in operation during that period.
In the case of a new business, the amount of the bond shall be calculated at 2½% of the estimated average monthly sales subject to tax during the first twelve months.
The amount of any bond furnished by an established business, or one about to be established, shall not be less than the sum of £25 or greater than the sum of £1,000.
—————
Form B.
Regulation 5.
Commonwealth of Australia.
State of............................................
Sales Tax Assessment Acts 1930 (Nos. 1-9).
The Commissioner of Taxation,
Office of the Deputy Commissioner of Taxation,
State of...........................
APPLICATION FOR CERTIFICATE OR FRESH CERTIFICATE.
(a) Name in full.
(b) Full address tor service of notices.
(c) Full description of business. If manufacturer, state kind of goods manufactured.
(d) If wholesaler also of other goods, state kind of goods sold wholesale.
(e) If wholesaler only, state kind of goods.
(f) Number of certificate already held, if any.
(g) State here “The above-mentioned Company” “The above-mentioned firm”, or “I” (where an individual owner of a business applies), as the case requires.
(a) ……………………………………………………………………………………………………
(b) ……………………………………………………………………………………………………
(c) ……………………………………………………………………………………………………
(d) ……………………………………………………………………………………………………
(e) ……………………………………………………………………………………………………
(f) ……………………………………………………………………………………………………
(g) ……………………………………………………………………………………………………
being engaged in the above-mentioned business, hereby apply for a *certificate/fresh certificate in accordance with the requirements of the Sales Tax Assessment Acts 1930 referred to above.
(g)………………………………………………………………………………………………………..hereby undertake to comply with the conditions, as set forth in the Acts referred to above under which a certificate of registration is to be issued and herewith *submit/renew the following security:—
*Strike out whichever is inapplicable.
† In the case of a Company, the Public Officer. In the case of a firm: the senior partner of the partners in Australia when the application is made.
Name and address of guarantee company……………………………………………………………….
………………………………………………………………………………...
Amount of bond...........................................................No. of bond……………………………….........
Dated at................................this………………...................day of…………............193…………..
† Signature.....................................
Guarantee bonds shall be made out in favour of the Commissioner of Taxation, and shall be furnished with the application for the certificate or fresh certificate. The amount of the bond shall be arrived at by calculating 2½% of one-twelfth of the sales for the year ending 30th June,......, which would have been subject to Sales Tax if the Acts had been in operation during that period.
In the case of a new business, the amount of the bond shall be calculated at 2½% of the estimated average monthly sales subject to tax during the first twelve months.
The amount of any bond furnished by an established business, or one about to be established, shall not be less than the sum of £25 or greater than the sum of £1,000.
————
Commonwealth of Australia.
Form C.
Regulation 7.
State of…………………………..
Name. Address.
Occupation.
Manufacturer or Wholesale merchant.
This is to certify that………………………………………………………………………………….....
…………………………………………………………………………………………………………...
…………………………………………………………………………………………………………...
…………………………………………………………………………………………………………...
is registered as……………………………………………………………………………………………
under the Sales Tax Assessment Act (No. 1) 1930.
under the Sales Tax Assessment Act (No. 2) 1930.
under the Sales Tax Assessment Act (No. 3) 1930.
under the Sales Tax Assessment Act (No. 4) 1930.
under the Sales Tax Assessment Act (No. 5) 1930.
under the Sales Tax Assessment Act (No. 6) 1930.
under the Sales Tax Assessment Act (No. 7) 1930.
under the Sales Tax Assessment Act (No. 8) 1930.
under the Sales Tax Assessment Act (No. 9) 1930.
This certificate shall, unless cancelled by the Commissioner of Taxation, remain in force until 30th June, 193...., or if the person named above applies for a fresh certificate on or before the 16th June, 19...., this certificate shall extend to the date of issue of such fresh certificate.
This certificate is issued subject to the following conditions:—
(a) That the person to whom the certificate is issued will—
(i) keep proper books or accounts for the purposes of this Act;
(ii) render true statements of all sales made by him as and when required by the Commissioner;
(iii) duly pay all tax required by or under this Act to be paid by him; and
(iv) furnish true, complete and accurate returns as and when required by the Act or the Regulations thereunder; and
(b) Such other conditions as are prescribed.
………………………………………
Deputy Commissioner of Taxation.
Per………………………
Date…………………
Place………………………….
Form D.
Regulation 15.
(2)am
I hereby certify that...................................................(1)......................................................................is are
the holder(2)/holders of (.....................................(3)..............................................) Sales Tax Certificate No.................(4)................
(Signature of Purchaser or Importer)..............................................................
(1) Insert name of registered person.
(2) Strike out words inapplicable.
(3) Importer to insert name of State in which certificate issued if being quoted in another State.
(4) Insert certificate number.
————
Form E.
Regulation 17.
Take notice that written approval having been given by the Federal Commissioner of Taxation/Deputy Federal Commissioner of Taxation to the said………………………………………… to quote his certificate in accordance with Regulation 17 (1), of the Sales Tax Regulations, the above quotation of certificate applies in respect of all goods to be purchased from you by the said........................during the present month except goods in respect of which, during the present month, you are notified to the contrary.
(Signature of Purchaser)………………………………………………..
————
Form F.
Regulations 17.
Take notice that the certificate furnished by....................................to you on the first instant does not apply in respect of goods to which this ..............................*relates.
*Here insert the word “order”, “confirmation”, “delivery slip”, “receipt”, “acknowledgment”, “invoice”, “document” as the case requires.
(Signature of Purchaser)………………………………………………….