STATUTORY RULES.
1940. No. .
––––––
REGULATIONS UNDER—
THE SALES TAX ASSESSMENT ACT (No. 1) 1930-1940,
THE SALES TAX ASSESSMENT ACT (No. 2) 1930-1936,
THE SALES TAX ASSESSMENT ACT (No. 3) 1930-1936
THE SALES TAX ASSESSMENT ACT (No. 4) 1930-1936,
THE SALES TAX ASSESSMENT ACT (No. 5) 1930-1939,
THE SALES TAX ASSESSMENT ACT (No. 6) 1930-1936,
THE SALES TAX ASSESSMENT ACT (No. 7) 1930-1936,
THE SALES TAX ASSESSMENT ACT (No. 8) 1930-1936,
AND UNDER
THE SALE TAX ASSESSMENT ACT (NO. 9) 1930-1936.*
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) 1930-1940, the Sales Tax Assessment Act (No. 2) 1930-1936, the Sales Tax Assessment Act (No. 3) 1930-1936 the Sales Tax Assessment Act (No. 4) 1930-1936, the Sales Tax Assessment Act (No. 5) 1930-1939, the Sales Tax Assessment Act (No. 6) 1930-1936, the Sales Tax Assessment Act (No. 7) 1930-1936, the Sales Tax Assessment Act (No. 8) 1930-1936 and under the Sale Tax Assessment Act (No. 9) 1930-1936.
Dated this Twenty First
day of November , 1940.
Governor-General.
By His Excellency’s Command,
Treasurer.
Amendments of the Sales Tax Regulations.†
Cases in which quotation of certificate not authorized.
1. Regulation 13 of the Sales Tax Regulations is amended—
(a) by omitting from paragraph (e) the figures “51b” and inserting in their stead the figures “52”; and
*Notified in the Commonwealth Gazette on , 1940.
†Statutory Rules 1930. No. 156, as amended by Statutory Rules 1931, Nos. 63 and 87; 1932, Nos. 79 and 144; 1933, Nos. 60 and 120; 1934, Nos. 34, 64, 97 and 154; 1935, Nos. 51, 111 and 124; 1936, Nos. 132 and 164; and 1938, No. 52.
7142.—20/19.18.1940.—Price 3d.
(b) by adding at the end thereof the following sub-regulation:—
“(2.) Sub-regulation (3.) of regulation 12 shall not apply so as to require or permit any registered person, who is a manufacturer who by virtue of item 39, 52, 100 or 103 in the Schedule to the Sales Tax Exemptions Act 1935-1940 is exempt from sales tax upon the sale value of any goods manufactured by him, to quote his certificate in respect of the purchase or importation by him of—
(a) goods for use by him as aids to manufacture;
(b) goods (not being goods covered by paragraph (h) of the definition of aids to manufacture) for use by him in the processing or treatment of goods to be used by him as aids to manufacture or in the cleansing or sterilizing of bottles vats or other containers for use in the storage of goods to be used by him as aids to manufacture; or
(c) goods to be used in, wrought into or attached to goods to be manufactured by him for use by him as aids to manufacture,
in or in connexion with the manufacture of goods covered by any of those items.”.
Goods made to order.
2. Regulation 18a of the Sales Tax Regulations is amended—
(a) by omitting from paragraph (a) the word “fifty” and inserting in its stead the words “thirty-three and one-third”; and
(b) by adding at the end thereof the following word and paragraph:—
“; and (c) in the case of spectacles, eye-glasses and lorgnettes—by deducting from the total amount payable by the customer to the Manufacturer sixty-six and two-thirds per centum of that amount.”.
By Authority: L. F. Johnston, Commonwealth Government Printer, Canberra.