STATUTORY RULES.

1946. No. 159.

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REGULATIONS UNDER THE—

SALES TAX ASSESSMENT ACT (No. 1) 1930-1942,

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) 1930-1946.*

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) 1930-1946.

Dated this sixth day of November, 1946.

HENRY

Governor-General.

By His Royal Highness’s Command,

J. B. CHIFLEY

Treasurer.

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Amendments of the Sales Tax Regulations.†

Definitions.

1.—(1.) Regulation 4 of the Sales Tax Regulations is amended—

(a) by omitting from sub-paragraph (v) of paragraph (a) of the definition of “aids to manufacture” in sub-regulation (1.) the word “or” (last occurring);

(b) by adding at the end of paragraph (a) of that definition the following word and sub-paragraph:—

“or (vii) in carrying out scientific research in relation to manufacturing operations conducted by him;”;

(c) by inserting in paragraph (c) of that definition, after the word “of” (first occurring), the words “so as to form part of”; and

† Statutory Rules 1930, No. 150, as amended by Statutory Rules 1931, Nos. 63 and 87; 1932, Nos. 79 and 144; 1933, Nos. 69 and 120; 1934, Nos. 34, 41, 97 and 154; 1935, Nos. 51, 111 and 124; 1936, Nos. 162 and 164; 1938, Nos. 52 and 117; 1940, Nos. 98, 258 and 284; 1942, Nos. 178 and 478; 1944, No. 115; and 1945, No 193.

5999.—Price 3d.

(d) by omitting from paragraph (d) of that definition the words “to (vi) of” and inserting in their stead the words “to (vii) of”.

(2.). The amendments effected by paragraphs (a), (b) and (d) of the last preceding sub-regulation shall be deemed to have come into operation on the tenth day of April, 1946.

Circumstances in which certificates are to be quoted.

2.  Regulation 12 of the Sales Tax Regulations is amended by omitting sub-regulation (3.) and inserting in its stead the following sub-regulation:—

“(3.) Subject to regulation 13, a registered person shall quote his certificate—

(a) in respect of the purchase, lease or importation by him of—

(i) goods for use by him as aids to manufacture (as defined in these Regulations);

(ii) goods (excluding machinery, implements or apparatus (or parts therefor) which are not for use exclusively or primarily and principally in the operations specified in this sub-paragraph or which are of any of the kinds specifically excluded from 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 (as defined in these Regulations), 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 (as defined in these Regulations); or

(iii) goods for use as integral parts in the construction in situ or repair of machinery, implements or apparatus (not being goods of any of the kinds specifically excluded from the definition of aids to manufacture) to be used by him, exclusively or primarily and principally, in the processing, treatment, cleansing or sterilizing specified in sub-paragraph (ii) of this paragraph;

(b) in respect of the purchase or importation by him of—

(i) goods to be used in, wrought into or attached to goods to be manufactured by him for use by him as aids to manufacture (as defined in these Regulations);

(ii) outside containers of goods covered by paragraph (a) or sub-paragraph (i) of paragraph (b) 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 1935-1946 or, where the goods are not so covered, if the Commissioner is satisfied that the amount charged by the registered person for the goods or for their manufacture, processing or treatment covers the cost of such containers;

(iii) goods for sale or lease to persons for use by them as aids to manufacture (as defined in these Regulations); or

(iv) outside containers of goods covered by the last preceding sub-paragraph if those goods are to be disposed of in such manner that they will be covered by item 113a of the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1946, or where the goods are not so covered, if the Commissioner is satisfied that the amount charged by the registered person in respect of the sale or lease of the goods covers the cost of such containers.”.

Cases in which quotation of certificate not authorized.

3.  Regulation 13 of the Sales Tax Regulations is amended by inserting in sub-regulation (2.) after the word “purchase”, the word “, lease”.

Purported quotation of certificate.

4.  Regulation 15a of the Sales Tax Regulations is amended by inserting after the word “purchase” (wherever occurring) the word “, lease”.

Quotation in respect of the purchase of goods.

5.  Regulation 16 of the Sales Tax Regulations is amended—

(a) by inserting, after the word “purchase”, the words “or lease”; and

(b) by adding, after the word “vendor”, the words “or lessor”.

Amount of refund or payment to other cases.

6.  Regulation 48 of the Sales Tax Regulations is amended—

(a) by omitting from sub-regulation (1.) the word, symbols and letter “paragraph (a),”;

(b) by inserting in that sub-regulation, after the word “that”, the words “sub-paragraph or”;

(c) by omitting from that sub-regulation the words “those goods or (as the case may be)”;

(d) by omitting from sub-regulation (2.) the words “paragraphs (b), (c), sub-paragraph (i) of (d) or (g)” and inserting in their stead the words “paragraph (c), sub-paragraph (i) of paragraph (d), or paragraph (g),”;

(e) by inserting in that sub-regulation, after the word “paragraph” the words “or sub-paragraph”; and

(f) by inserting in sub-regulation (3.), after the word “paragraph” (first, occurring), the symbols, letters and word “(a), (b) or”.

The First Schedule.

7.  The First Schedule to the Sales Tax Regulations is amended by inserting in Form D, after the word “Purchaser”, the word “Lessee”.

Commencement.

8.  The amendments effected by regulations 2, 3, 4, 5, 6 and 7 of these Regulations shall be deemed to have come into operation on the thirteenth day of September, 1945.

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