STATUTORY RULES.

1935. No. 51.

REGULATIONS UNDER—

THE SALES TAX ASSESSMENT ACT (No. 1) 1930-1935,

THE SALES TAX ASSESSMENT ACT (No. 2) 1930-1934,

THE SALES TAX ASSESSMENT ACT (No. 3) 1930-1934,

THE SALES TAX ASSESSMENT ACT (No. 4) 1930-1934,

THE SALES TAX ASSESSMENT ACT (No. 5) 1930-1934,

THE SALES TAX ASSESSMENT ACT (No. 6) 1930-1934,

THE SALES TAX ASSESSMENT ACT (No. 7) 1930-1934,

THE SALES TAX ASSESSMENT ACT (No. 8) 1930-1934,

and under

THE SALES TAX ASSESSMENT ACT (No. 9) 1930-1935.*

I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Sales Tax Assessment Act (No. 1) 1930-1935, the Sales Tax Assessment Act (No. 2) 1930-1934, the Sales Tax Assessment Act (No. 3) 1930-1934, the Sales Tax Assessment Act (No. 4) 1930-1934, the Sales Tax Assessment Act (No. 5) 1930-1934, the Sales Tax Assessment Act (No. 6) 1930-1934, the Sales Tax Assessment Act (No. 7) 1930-1934, the Sales Tax Assessment Act (No. 8) 1930-1934, and under the Sales Tax Assessment Act (No. 9) 1930-1935.

Dated this Twenty ninth day of May, 1935.

Governor-General.

By His Excellency’s Command,

Acting Treasurer.

Amendments of the Sales Tax Regulations.†

Interpretation.

1. In these Regulations, any reference to a regulation shall be read as a reference to a regulation contained in the Sales Tax Regulations as amended to the date of commencement of these Regulations.

Certificate deemed to have been quoted in certain cases.

2. Where at any time prior to the fifteenth day of March, 1934, any registered person purchased or imported graphite electrodes for use as fuel in the manufacture of goods by him for sale, and that person did not quote his certificate in respect of that purchase or importation,

1598—30/22.5.1935.—Price 5d.

he shall be deemed to have quoted his certificate in respect of that purchase or importation, and if that person quoted his certificate in respect of that purchase or importation, that quotation shall be deemed to have been lawfully made.

Circumstances in which certificates are to be quoted.

3. Regulation 12 is amended—

(a) by inserting in sub-paragraph (i) of paragraph (b) of sub-regulation (1.), after the word “sale”, the words “or lease”;

(b) by inserting in sub-paragraph (ii) of paragraph (b) of sub-regulation (1.), after the word “use”, the words “except where the goods so manufactured are of the class specified in paragraph (b) of sub-section (3.) of section 18 of the Sales Tax Assessment Act (No. 1) 1930-1935, but, by reason of their particular nature and use, they have no sale value under that paragraph”;

(c) by omitting from paragraph (g) of sub-regulation (1.) the word “and” (last occurring); and

(d) by inserting at the end of sub-regulation (1.) thereof the following paragraphs:—

“(i) in respect of the importation by him of outside containers of goods imported by him (being goods specified in the Schedule to the Sales Tax Assessment Act (No. 5) 1930-1934) for the purpose of being used in, wrought into or attached to goods to be manufactured by him for sale (not being goods specified in the First Schedule to the Sales Tax Assessment Act (No. 1) 1930-1935, or containers of any goods so specified, where such containers are sold with their contents), if the Commissioner is satisfied that all sales by that person of goods so manufactured are made at a price which covers the cost of such containers; and

“(j) in respect of the purchase or importation of any goods to be used in the manufacture of goods to be manufactured by him for sale (not being goods specified in the First Schedule to the Sales Tax Assessment Act (No. 1) 1930-1935) if the Commissioner is satisfied that the property in the first-mentioned goods is to be transferred to the person to whom the goods so manufactured are sold.”.

Cases in which quotation of certificate not authorized.

4. Regulation 13 is amended by inserting in paragraph (a), after the words “paragraph (b)”, and after the words “paragraph (c), (g) or (h)”, the words “of sub-regulation (1.)”.

Persons to whom refund or payments may be made.

5. Regulation 46 is amended—

(a) by inserting in paragraph (c) of sub-regulation (1.), after the figures “1930”, the words and figures “-1935 (not being a sale value of manufactured goods to which the proviso to sub-section (2.), or the proviso to sub-section (3.), of section 18 of that Act applies)”;

(b) by omitting paragraph (d) of sub-regulation (1.) and inserting in its stead the following paragraph:—

“(d) who is liable to pay tax upon the sale value of any goods, under the provisions of the Sales Tax Assessment Act (No. 9) 1930-1935, and who—

(i) 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; or

(ii) in respect of the importation of any goods which have been used in, wrought into or attached to those goods, has paid tax upon a sale value of the goods so used in, wrought into or attached;”;

(c) by omitting paragraphs (g) and (h) of sub-regulation (1.) and inserting in their stead the following paragraphs:—

“(g) who has purchased goods which he has used in, wrought into or attached to other goods in the course of repairs, or in the course of any operation or process which does not constitute manufacture, at a price which includes tax which some other person has paid or is liable to pay upon a sale value of the goods so used in, wrought into or attached, and, after the completion of those repairs, or that operation or process, becomes liable to pay tax upon a sale value of those other goods;

“(h) who has paid tax upon a sale value of any goods which, after the occurrence of the act, operation or transaction, in respect of which the tax was paid, he has used in, wrought into or attached to other goods in the course of repairs, or in the course of any operation or process which does not constitute manufacture, and, after completion of those repairs, or that operation or process, becomes liable to pay tax upon a sale value of those other goods; or

“(i) who has paid tax upon a sale value of any goods and, after the occurrence of the act, operation or transaction in respect of which the tax was paid, has used, for the purpose of replacing free of charge, any defective part of those goods, other goods—

(i) in respect of a sale value of which he has paid, or becomes liable to pay, tax; or

(ii) which he has purchased at a price which includes tax paid by some other person in respect of a sale value of those other goods,

if the Commissioner is satisfied that the defective part will not subsequently be used for the purpose, or for a purpose similar to the purpose, for which it was manufactured,”; and

(d) by inserting after sub-regulation (2.) the following sub-regulations:—

“(3.) For the purposes of sub-regulation (1.) of this regulation, ‘person’ shall be deemed to include any State Government Department or authority established under the law of any State, which has sold goods in respect of which tax has been paid in accordance with paragraph (aa) of sub-section (1.) of section 20 of the Sales Tax Assessment Act (No.1) 1930-1935.

(4.) Where the Commissioner is satisfied that sales tax has been paid under the provisions of any Act other than the Sales Tax Assessment Act (No. 1) 1930-1935, upon the sale value of goods used in, wrought into, or attached to goods the sale value of which (not being a sale value of manufactured goods to which the proviso to sub-section (2.) or the proviso to sub-section (3.) of section 18 of that Act applies) is subject to tax under the Sales Tax Assessment Act (No. 1) 1930-1935, the Commissioner may refund so much of the tax paid under that Act as is, in his opinion, equivalent to the tax paid under that other Act upon the sale value of the goods so used in, wrought into or attached.”.

Amount of refund or payment in other cases.

6. Regulation 48 is amended—

(a) by omitting from sub-regulation (1.) the words “The refund which may be made to a person to whom paragraph (a) or paragraph (h)” and inserting in their stead the words “Subject to the last preceding regulation, the refund which may be made to a person to whom paragraph (a), sub-paragraph (ii) of paragraph (d) or paragraph (h)”;

(b) by inserting in sub-regulation (2.), after the letter “(c)”, the words “sub-paragraph (i) of”; and

(c) by adding at the end thereof the following sub-regulation:—

“(5.) The refund or payment which may be made to a person to whom paragraph (i) of regulation 46 applies, shall be a refund of the tax paid by him in respect of the sale value of the goods used by him for the purpose referred to in that paragraph, or (as the case may be) a payment of a sum equal to the amount of the tax included in the price for which he has purchased goods used for that purpose.”.

Claims for refund.

7. Regulation 49 is amended by omitting from paragraph (ii) of sub-regulation (1.) the word and symbols “paragraph (b), (c), (d), or (e)” and inserting in their stead the word and symbols “paragraph (b), paragraph (c), sub-paragraph (i) of paragraph (d), paragraph (e), paragraph (g) or paragraph (i)”.

Refunds in special cases.

8. Regulation 51a is amended by omitting from sub-regulation (1.) the word and symbols “or (d)” and inserting in their stead the word and symbols “, (d), (e), (f), (g) or (h)”.

9. Regulation 52 is repealed and the following regulation inserted in its stead:—

“Time within which refunds to be made.

52.—(1.) Subject to sub-regulation (2.) of this regulation, a refund or payment to any person to whom regulation 46 applies, for the purpose of avoiding double taxation, shall not be made unless a claim in writing for that refund or payment is lodged with the Commissioner—

(a) in a case to which paragraph (a), (b), (c), (d), (f), (g), or (h) of sub-regulation (1.) of regulation 46 applies—within one year after the tax in respect of which the refund may be made becomes payable;

(b) in a case to which paragraph (e) of that sub-regulation applies—within one year after the sale of the goods as specified in that paragraph; or

(c) in a case to which paragraph (i) of that sub-regulation applies—within one year after he has used the goods for the purpose specified in that paragraph.

(2.) Where any person to whom a refund of tax payable by him upon the sale value of any goods may be made under this Part does not, within one year after that tax became payable, pay the whole or part of that tax, the Commissioner may—

(a) in any case in which he assesses that sale value, and calculates the tax so payable, at the time when he makes that assessment and calculation, allow a refund, by way of rebate, of the tax which may be refunded under this Part; or

(b) in any other case, allow the refund which may be given under this Part if that person, at or before the time at which he first makes any payment of that tax, lodges with the Commissioner a claim in writing for that refund.”.

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