STATUTORY RULES.
1945. No. 193.
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REGULATIONS UNDER THE—
SALES TAX ASSESSMENT ACT (No. 1)
SALES TAX ASSESSMENT ACT (No. 2) 1930-1936,
SALES TAX ASSESSMENT ACT (No. 3) 1930-1936,
SALES TAX ASSESSMENT ACT (No. 4) 1930-1936,
SALES TAX ASSESSMENT ACT (No. 5) 1930-1939,
SALES TAX ASSESSMENT ACT (No. 6) 1930-1936,
SALES TAX ASSESSMENT ACT (No. 7) 1930-1936,
SALES TAX ASSESSMENT ACT (No. 8) 1930-1936,
and under
SALES 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) 1930-1942, 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 Sales Tax Assessment Act (No. 9) 1930-1936.
Dated this sixth day of December, 1945.
HENRY
Governor-General.
By His Royal Highness’s Command,
J. B. CHIFLEY
Treasurer.
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Amendments of The Sales Tax Regulations †
Commencement.
1. These Regulations shall be deemed to have come into operation on the thirteenth day of September, 1945.
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* Notified in the Commonwealth Gazette on 6th December, 1945.
† 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; 1984, Nos. 34, 64, 97 and 154; 1935, Nos. 51, 111 and 124; 1936, Nos. 132 and 164; 1938, Nos. 52 and 117, 1940, Nos. 98, 235 and 284; 1942, Nos. 178 and 478; and 1944, No. 115.
6879.—Price 5d.
Definitions.
2. Regulation 4 of the Sales Tax Regulations is amended by omitting the definition of “Aids to manufacture” in sub-regulation (1.) and inserting in its stead the following definition:—
“‘aids to manufacture’ means goods for use by a registered person being—
(a) machinery, implements and apparatus for use exclusively, or primarily and principally—
(i) in the actual processing or treatment of goods to be used in, wrought into or attached to goods to be manufactured;
(ii) in any processing or treatment by which the goods to which that processing or treatment is applied are used in, wrought into or attached to goods to be manufactured;
(iii) in any processing or treatment for the purpose of bringing goods into, or maintaining goods in, the form or condition in which they are marketed or used by the manufacturer thereof;
(iv) in any processing or treatment for the purpose of disposing of waste substances resulting from any processing or treatment applied by him as specified in sub-paragraph (i), (ii) or (iii) of this paragraph;
(v) in operating, applying, cleansing or sterilizing machinery, implements or apparatus used in the processing or treatment specified in sub-paragraph (i), (ii), (iii). or (iv) of this paragraph; or (vi) in the cleansing or sterilizing of bottles, vats or other containers which he uses in the storage or marketing of goods which be manufactures or which be processes or treats as specified in sub-paragraph (i), (ii) or (iii) of this paragraph;
(b) goods for use as integral parts of machinery, implements or apparatus to be constructed in situ and to be used exclusively, or primarily and principally, as specified in paragraph (a) of this definition;
(c) parts for, or materials for use in the repair of, any of the machinery, implements or apparatus specified in paragraph (a) or (b) of this definition; or
(d) goods (other than these specified in paragraph (a) or paragraph (b)) for use as specified in any of sub-paragraphs (i) to (vi) of paragraph (a) of this definition,
but does not include—
(e) road vehicles of the kinds ordinarily used for the transport of persons or the delivery of goods;
(f) cooking appliances or other plant for use exclusively, or primarily and principally, in the preparation of foodstuffs for consumption on any premises of the person preparing the foodstuffs;
(g) office equipment which is not for use directly in the manufacture of goods;
(h) machinery, implements or apparatus for use in the production of electric current, gas, steam, compressed air or hydraulic power, for purposes other than for sale or for use by the producer thereof exclusively, or primarily and principally, as specified in paragraph (a) of this definition;
(i) containers (including goods of the classes and for the uses included in, or specifically excluded from, item 91 in the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1945) for use by the registered person in the storage or delivery of his products or of goods which have been processed or treated by him for other persons as specified in paragraph (a) of this definition, or materials or parts for the construction in situ of any containers for use in the storage of any such products or goods; or
(j) parts for any of the goods specified in paragraph (e), (f), (g) (h) or (i) of this definition;”.
Circumstances in which certificates are to be quoted.
3. Regulation 12 of the Sales Tax Regulations is amended —
(a) by omitting paragraph (h) of sub-regulation (1.) and inserting in its stead the following paragraph:—
“(h) in respect of the importation by him of outside containers of goods imported by him—
(i) for sale by him by wholesale; or
(ii) for the purpose of being used in, wrought into or attached to goods to be manufactured by him for sale,
if the goods so imported or manufactured are (covered by any item or sub-item in the First Schedule to the Sales Tax (Exemptions, and Classifications) Act 1935-1945, or, where the goods are not so covered, if the Commissioner is satisfied that all sales by that person of those goods are made at a price which covers the cost of such containers:
Provided that nothing in this paragraph shall limit the force or effect of any other provision of this regulation.”;
(b) by omitting from paragraph (k) all the words after the figures “1936” and inserting in their stead the following words and sub-paragraphs:—
“in respect of the purchase or importation of—
(i) goods to be used in, wrought into or attached to the goods so manufactured, processed or treated; or
(ii) outside containers of the goods specified in sub-paragraph (i) of this paragraph if the goods manufactured, processed or treated are covered by any item or sub-item in the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1945 or, where the goods are not so covered, if the Commissioner is satisfied that the price charged by that person, in relation to the manufacture, processing or treatment of the goods covers the cost of such containers.”;
(c) by omitting from paragraph (b) of sub-regulation (3.) the words “(not being goods covered by paragraph (h) of the definition of aids to manufacture)” and inserting in their stead the words “(excluding machinery, implements or apparatus (or parts therefor) which are not for use exclusively or primarily and principally in the operations specified in this paragraph or which are of any of the kinds specifically excluded from the definition of aids to manufacture)”:
(d) by omitting from that paragraph the word “or” (last occurring);
(e) by adding at the end of sub-regulation (3.) the following word, and paragraph:—
“; or (d) outside containers of goods covered by paragraph (a), (b) or (c) of this sub-regulation if the goods manufactured, processed or treated with the use of the aids to manufacture therein specified are covered by any item or sub-item in the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1945 or, where the goods are not so covered, if the Commissioner is satisfied that the price charged by the registered person for the goods or for their manufacture, processing or treatment covers the cost of such containers”.
Cases to which quotation of certificates not authorized.
4. Regulation 13 of the Sales Tax Regulations is amended—
(a) by omitting from paragraph (a) of sub-regulation (1.) the word and symbol “or (h)” and inserting in their stead the word and symbols “(h) or (k)”;
(b) by inserting in paragraph (c) of that sub-regulation, after the word “goods” (second occurring) the words “(not being a purchase or importation specified in sub-regulation (3.) of regulation 12)”;
(c) by omitting from paragraph (e) of that sub-regulation the figures “52,”;
(d) by adding at the end of that paragraph the words “or of containers of goods so purchased or imported”;
(e) by omitting from sub-regulation (2.) the figures “52,”; and
(f) by omitting from sub-regulation (2.) all the words after the words “purchase or importation by him of—” and inserting in their stead the following words:—
“(a) goods (or containers thereof) for use by him as aids to manufacture;
(b) goods (or containers thereof) 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 (or containers thereof) 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”.
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By Authority: L. F. Johnston, Commonwealth Government Printer, Canberra.
6870.—2