Sales Tax Regulations (Amendment)

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) 1930-1933, the Sales Tax Assessment Act (No. 2) 1930-1933, the Sales Tax Assessment Act (No. 3) 1930-1933, the Sales Tax Assessment Act (No. 4) 1930-1933, the Sales Tax Assessment Act (No. 5) 1930-1933, the Sales Tax Assessment Act (No. 6.) 1930-1933, the Sales Tax Assessment Act (No. 7) 1930-1933, and under the Sales Tax Assessment Act (No. 8) 1930-1933.

Dated this twenty-sixth day of October, 1933.

ISAAC A. ISAACS

Governor-General.

By His Excellency's Command,

R. G. CASEY

for Treasurer.

Amendment of Sales Tax Regulations.

(Statutory Rules 1930. No. 156, as amended to this date.)

Parts.

1. Regulation 3 of the Sales Tax Regulations is amended by inserting after the words “Part IIIa.—Sale Value in certain cases” the words “Part IIIb.—Exemptions”.

Goods made to order.

2. Regulation 18a of the Sales Tax Regulations is amended by omitting paragraph (a) and inserting in its stead the following paragraph:—

“(a) in the case of clothes for human wear—by deducting from the total amount payable by the customer to the manufacturer thirty-three and one-third per centum of that amount; and”.

3. After Part IIIa. of the Sales Tax Regulations the following part and regulations are inscribed:—

“Part IIIb.—Exemptions.

Articles for use in church services.

“18b. The equipment and articles specified in the Second Schedule to these Regulations shall be prescribed equipment and articles for the purposes of the exemptions from sales tax contained in the Sales Tax Assessment Acts (Nos. 1-8) 1930-1933 of ‘Equipment as prescribed, for use in churches and church services and articles as prescribed for use in religious devotion ’.

Food for infants and invalids.

“18c. The substances specified in the Third Schedule to these Regulations shall be prescribed food and materials for the purposes of the exemption from sales tax contained in the Sales Tax Assessment Acts. (Nos. 1-8) 1930-1933 of ‘Food for infants and invalids, and materials for the preparation thereof, as prescribed’.

Surgical, &c., instruments.

“18d. The instruments, appliances and materials specified in the Fourth Schedule to these Regulations shall be prescribed instrument appliances and materials for the purposes of the exemption from sales tax contained in the Sales Tax Assessment Acts (Nos. 1-8) 1930-1933 of ‘Surgical, dental and veterinary instruments, appliances and materials as prescribed'."

Schedule.

4. After the Schedule to the Sales Tax Regulations the following Schedules are inserted:—

“THE SECOND SCHEDULE.

(a) Furniture, furnishings, ornaments rubric, vestments and other articles for use for the purposes of church services;

(b) All articles for use in religious devotion except any article of a kind which is ordinarily and primarily used for purposes of a non-religious character.

“THE THIRD SCHEDULE.

All-am-bi Food;

Allenbury’s Food;

Allenbury’s Diabetic Flour;

Allenbury's Malted Food (No. 3);

Barnes’ Sago Food;

Bemax;

Benger’s Food;

Bourn-Vita;

Bono-Lactin;

Bread, Van Abbotts’ Gluten;

Callard's casoid biscuits;

Callard’s Vitmar;

Carnick’s soluble food;

Carnick’s Liquid Peptonoids;

Clinic Baby Food;

Cornwell’s Extract of Malt;

Cristolax Malt Extract;

Elliott’s Special Clinic Emulsion;

Fairchild’s and Foster’s panopepton;

Faliere’s phosphatine;

Flour—Diabetic, Listers Gluten, Farewell and Rhine’s Manhu Special;

Frame Food;

Glac-Ovo;

Glaxo;

Herogen;

Hewlett’s Malted Food;

Intarvin;

The Third Schedule—continued.

Karilac;

Kariol;

Kellogg’s Malted Nuts;

Kemp’s Emulsion;

Lactogen;

Lactogel;

Lactone Syrup;

Lactose;

Malted Milk;

Maltogen;

Maltovine Milk Food Biscuits;

Mellin’s Food;

Mellin’s Food Biscuits;

Milk powder, paptogenic;

Moseley’s foods;

Murdock’s liquid food;

McKenzie’s Extract of Malt;

Neave’s Food;

Neave’s Health Diet;

Neave’s Milfo;

Neave’s Milk Food;

Nestle’s Milk Food;

Neurogen;

Nutritive liquid peptone;

Ovaluet;

Ovaltine;

Paramount Vitamin Malt;

Prescription Glaxo;

Radio-Malt;

Robinson’s Patent Barley;

Robolcine;

Rumford’s Groats;

Russell prepared green bone (lime food);

Sanatogen;

Savory and Moore’s Food;

Smedley’s, Dr., Malted Food;

Somatose, in liquid or powder form;

Sugar of Milk;

Suppositories, meat (predigested);

Suppositories, milk (predigested);

Vi-Luctogen;

Virol;

Vitamin;

Vitamina;

Vito B.

“THE FOURTH SCHEDULE.

(a) Surgical instruments, appliances and materials which are of a kind ordinarily sold by manufacturers or distributors of surgical instrument appliances and materials for use in hospitals or by medical practitioners.

(b) Artificial eyes and artificial limbs and other surgical appliances to be used by persons suffering from physical disabilities.

(c) Dental instruments, appliances and materials which are of a kind ordinarily sold by manufacturers or distributors of dental instruments, appliances and materials for use by dentists or dental mechanics.

(d) Veterinary instruments, appliances and materials which are of a kind used by veterinary surgeons, and also drenching guns and syringes, and lamb-marking cradles.”

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

Federal Register of Legislation - Australian Government

Primary content

Sales Tax Regulations (Amendment)