STATUTORY RULES.
1932. No. 144.
REGULATIONS MADE UNDER THE SALES TAX ASSESSMENT ACT (No. 1) 1930-1932, THE SALES TAX ASSESSMENT ACT (No. 2) 1930-1932, THE SALES TAX ASSESSMENT ACT (No. 3) 1930-1932, THE SALES TAX ASSESSMENT ACT (No. 4) 1930-1932, THE SALES TAX ASSESSMENT ACT (No. 5) 1930-1932, THE SALES TAX ASSESSMENT ACT (No. 6) 1930-1932, THE SALES TAX ASSESSMENT ACT (No. 7) 1930-1932, THE SALES TAX ASSESSMENT ACT (No. 8) 1930-1932, AND UNDER THE SALES TAX ASSESSMENT ACT (No. 9) 1930-1932.
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) 1930-1932, the Sales Tax Assessment Act (No. 2) 1930-1932, the Sales Tax Assessment Act (No. 3) 1930-1932, the Sales Tax Assessment Act (No. 4) 1930-1932, the Sales Tax Assessment Act (No. 5) 1930-1932, the Sales Tax Assessment Act (No. 6) 1930-1932, the Sales Tax Assessment Act (No. 7) 1930-1932, the Sales Tax Assessment Act (No. 8) 1930-1932 and under the Sales Tax Assessment Act (No. 9) 1930-1932 to come into operation forthwith.
Dated this ninth day of December, 1932.
ISAAC A. ISAACS
Governor-General.
By His Excellency’s Command.
W. MASSY GREENE
for Treasurer.
Amendment of Sales Tax Regulations.
(Statutory Rules 1930, No. 156, as amended to this date.)
References to regulations and forms.
1. In these regulations, unless the contrary intention appears, any reference to a regulation shall be deemed to refer to a regulation contained in the Sales Tax Regulations as amended to the date of commencement of these regulations, and any reference to a form shall be deemed to refer to a form in the Schedule to those regulations.
Form and effect of securities.
2. Regulation 11a is amended—
(a) by omitting from paragraph (a) of sub-regulation (1.) all the words after the word “by” (first occurring) and inserting in their stead the words “a deposit of cash or Treasury bonds of such amount as the Commissioner considers reasonable together with a Memorandum of Deposit in accordance with Form AB; or”;
4024.—Price 5d.
(b) by omitting from paragraph (b) of sub-regulation (1.) the words “by the registered person and subscribed”;
(c) by inserting after sub-regulation (3.) the following sub-regulation:—
“(3a.) In the case of a trustee the Commissioner may, if he thinks fit, accept a security in accordance with Form BD for compliance by the trustee with the conditions of all certificates issued, or which may be issued, to him in respect of estates administered by him as such trustee.”;
(d) by omitting from sub-regulation (4.) the words “or BC” and inserting in their stead the words “BC or BD”;
(e) by inserting after sub-regulation (5.) the following sub-regulation:—
“(5a.) Proceedings in respect of any breach of the condition of a security lodged in pursuance of these regulations may be instituted by the Commissioner or a Deputy Commissioner suing in his official name.”; and
(f) by omitting sub-regulation (16.) and inserting in its stead the following sub-regulation:—
“(16.) Where any party to a security, other than the taxpayer, makes a request in writing to the Commissioner to be discharged from his obligations under the security, the security shall remain in force until the expiration of thirty days after the date of the receipt by the Commissioner of the request, and the termination of the security shall not relieve any party to the security from his obligations under the security in respect of any period prior to the date of the termination of the security.”.
Substantially similar forms.
3. Regulation 20 is amended by inserting after the word “return” the words “or security”.
Persons to whom refunds or payments may be made.
4. Regulation 46 is amended—
(a) by omitting from paragraph (d) the word “or” (last occurring); and
(b) by adding at the end thereof the following paragraph:—
“or
(f) who, in respect of any lease of 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 those goods, becomes liable to pay tax upon a sale value of those goods.”.
Amount of refund or payment in other cases.
5. Regulation 48 is amended by adding at the end thereof the following sub-regulation:—
“(4.) The refund which may be made to a person to whom paragraph (f) of regulation 46 applies shall be a refund by way of rebate
of the whole or portion of the tax payable by him in respect of the subsequent act, operation or transaction specified in that paragraph, and shall be equal to the amount (if any) by which the sum of—
(a) the tax (if any) included in the price for which he purchased those goods, or the goods used in, wrought into or attached to those goods;
(b) any other tax which, at any time prior to the date of the subsequent act, operation or transaction, has been paid by him upon the sale value of the goods, but not including any amount which has been refunded to him or has been allowed as a rebate; and
(c) the tax for which he has become liable in respect of the subsequent act, operation or transaction,
exceeds the tax which would be payable at the highest rate in operation during the period from and including the date of purchase, importation or manufacture (as the case may be) of the goods by him to and including the date of that subsequent act, operation or transaction upon a sale value equal to—
(i) if the goods were purchased by the taxpayer—the full purchase price exclusive of sales tax passed on to the taxpayer;
(ii) if the goods were manufactured by the taxpayer—the fair market value of the goods at the date of manufacture determined on the basis provided for in sub-section (3.) of Section 18 of Sales Tax Assessment Act (No. 1) 1930-1932; or
(iii) if the goods were imported by the taxpayer—the amount which would be the sale value of the goods at the date of importation on the basis provided for in section 4 of Sales Tax Assessment Act (No. 5) 1930-1932.”.
Certificate of Commissioner as to amount of tax due.
6. After regulation 64 the following regulation is inserted:—
“64a. For the purposes of these Regulations and in any action or proceeding in any Court on a security lodged in pursuance of these Regulations a certificate in writing signed by the Commissioner, the Second Commissioner, the Deputy Commissioner in whose office the security was lodged, or by the prescribed delegate of the Commissioner, certifying that—
(a) the sum stated in the certificate was at the date of the certificate due by any person to the King on behalf of the Commonwealth in respect of sales tax;
(b) that a demand was made upon such person for payment of the amount stated therein and that such demand was not complied with or was only partly complied with to the extent stated in the certificate; and
(c) that the conditions of any certificate of registration that had been issued to any person had not been complied with,
shall be prima facie evidence of the facts stated in the certificate.”.
Where prosecution may be instituted.
7. Regulation 68 is amended by inserting in paragraph (c), after the word “return”, the words “or information”.
Form AB inserted.
8. After Form A the following form is inserted:—
“Form AB.
Commonwealth of Australia.
Sales Tax Assessment Acts (Nos. 1-9) 1930-1932.
MEMORANDUM OF DEPOSIT.
To the Deputy Commissioner of Taxation for the State of
I, of have this day deposited with you the cash and/or Treasury bonds specified at the foot hereof as security for compliance by me with the conditions of the certificate of registration issued to me under the above-mentioned Acts.
I agree that the deposit is to be held and applied by you in accordance with the provisions of the above-mentioned Acts and the regulations made thereunder.
Dated this day of , 1932.
(Signature.)
Particulars of Deposit.
| Cash | £ | | |
| Treasury Bonds(1) | £ | | ”. |
(1) Insert particulars of numbers and amounts of bonds.
New Form substituted for Form BA.
9. Form BA is repealed and the following form inserted in its stead:—
“Form BA.
Commonwealth of Australia.
Sales Tax Assessment Acts (Nos. 1-9) 1930-1932.
SECURITY FOR COMPLIANCE WITH THE CONDITIONS OF A CERTIFICATE OF REGISTRATION.
By this security (1)
(hereinafter referred to as “the surety/sureties”) and its/his/their and each of their executors administrators successors and assigns(2) is/are bound to His Majesty King George the Fifth in the sum of(3) to be paid to His Majesty the King his heirs or successors for the use of the Commonwealth of Australia subject only to this condition that if during the continuance of this
security(4)
(hereinafter referred to as “the registered person”) who is the holder of/has applied for a Certificate of Registration under the Sales Tax Assessment Acts (Nos. 1-9) 1930-1932 shall duly comply with the Conditions of the Certificate of Registration of which he is the holder (or which may be issued to him under the said Acts) then the above written bond shall be void; otherwise if on the occasion of any and every failure hereafter of the registered person to comply with the Conditions of the said Certificate the surety/sureties shall pay to the Commissioner of Taxation of the Commonwealth of Australia (hereinafter called the Commissioner) on demand an amount equal to the sum which shall at the time of the making of the said demand be due to be paid by the registered person as tax by and under the said Acts (including additional tax but not including the amount of any penalty for an offence against the said Acts and not including sums due as tax the liability to which has arisen from any transaction act or operation which took place prior to the date hereof) then the above written bond shall be void; otherwise it shall remain in full force and effect:
Provided always and it is hereby agreed and declared—
(1) that the sum of money to be ultimately received on this bond from the surety/sureties shall not in any event exceed and it is limited not to exceed the sum of £ and each and every sum of money which may be paid by the surety/sureties hereunder shall be paid and received in reduction of the said total liability; and
(2) that the surety/sureties may at any time make a request in writing to the Commissioner to be discharged from his/its/their obligation under this bond and then and in such case the bond shall remain in force for a period of thirty days after the receipt by the Commissioner of the request but shall at the expiration of that period become void and of no effect but not so as to relieve or discharge the surety/sureties from liability under the bond in respect of any failure by the registered person to comply with the conditions of his certificate where such failure has occurred or may occur in relation to any transaction act or operation which took place prior to the termination of this security and his/its/their liability in respect of any such failure shall continue whether or not the failure has been discovered, and a demand made in respect thereof, prior to the date of the termination of this security.
Dated this day of , 1932.
| Signed by the said in the presence of— | 
|
(1) Insert name and description of each surety.
(2) Omit words which are inapplicable.
(3) Insert amount of bond.
(4) Name, address and occupation of registered person.
Note.—The Security must be signed by each surety in the presence of a witness, who must sign as witness and add his address. In the case of a company, the security must be executed in the manner provided in the Memorandum and Articles of the company.”
Form BD.
10. After Form BC the following form is inserted:—
“Form BD.
Commonwealth of Australia.
Sales Tax Assessment Acts (Nos. 1-9) 1930-1932.
SECURITY FOR COMPLIANCE WITH THE CONDITIONS OF A CERTIFICATE OF REGISTRATION.
By this security(1) (hereinafter referred to as “the surety”) and his/its/their and each of their executors administrators successors and assigns(2) is/are bound to His Majesty King George the Fifth in the sum of(3) to be paid to His Majesty the King his heirs or successors for the use of the Commonwealth of Australia subject only to this condition that if during the continuance of this security(4) who is a trustee (hereinafter referred to as “the registered person”) shall, during the currency of this security, duly comply with the Conditions of every Certificate of Registration of which he is the holder or which may be issued to him under the Sales Tax Assessment Acts (Nos. 1-9) 1930-1932) in respect of estates of which he is a trustee then the above written bond shall be void; otherwise if on the occasion of any and every failure hereafter of the registered person to comply with the Conditions of any such Certificate the surety/sureties shall pay to the Commissioner of Taxation of the Commonwealth of Australia (hereinafter called the Commissioner) on demand an amount equal to the total sum which shall at the time of the making of the said demand be due to be paid by the registered person as tax by and under the said Acts in respect of the estate to which the certificate relates (including additional tax but not including the amount of any penalty for an offence against the said Acts and not including sums due as tax the liability to which has arisen from any transaction act or operation which took place prior to the date hereof) then the above written bond shall be paid; otherwise it shall remain in full force and effect:
Provided always and it is hereby agreed and declared—
(1) that the sum of money to be ultimately received on this bond from the surety/sureties shall not in any event exceed and it is limited not to exceed the sum of £ and each and every sum of money which may be paid by the surety/sureties hereunder shall be paid and received in reduction of the said total liability;
and
(2) that the surety/sureties may at any time make a request in writing to the Commissioner to be discharged from his/its/their obligation under this bond and then and in such case the bond shall remain in force for a period of thirty days after the receipt by the Commissioner of the request but shall at the expiration of that period become void and of no effect but not so as to relieve or discharge the sureties from liability under the bond in respect of any failure by the registered person to comply with the conditions of his certificate where such failure has occurred or may occur in relation to any transaction act or operation which took place prior to the termination of this security and his/its/their liability in respect of any such failure shall continue whether or not the failure has been discovered, and a demand made in respect thereof, prior to the date of the termination of this security.
Dated this day of 1932.
| Signed by the said in the presence of— |
|
(1) Insert name and description of each surety.
(2) Omit words which are inappropriate.
(3) Amount of bond.
(4) Name and address of registered person.
Note.—The Security must be signed by each surety in the presence of a witness, who must sign as witness and add his address. In the case of a company, the security must be executed in the manner provided in the Memorandum and Articles of Association of the company.”
By Authority: L. F. Johnston, Commonwealth Government Printer, Canberra.