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Sales Tax Laws Amendment Act (No. 2) 1990

  • - C2004A04012
  • No longer in force
Act No. 81 of 1990 as made
An Act to amend the law relating to sales tax
Administered by: Treasury
Date of Assent 23 Oct 1990
Date of repeal 10 Mar 2016
Repealed by Amending Acts 1990 to 1999 Repeal Act 2016
 

SALES TAX LAWS AMENDMENT ACT (No. 2) 1990 No. 81, 1990

SALES TAX LAWS AMENDMENT ACT (No. 2) 1990 No. 81, 1990 - LONG TITLE

An Act to amend the law relating to sales tax

SALES TAX LAWS AMENDMENT ACT (No. 2) 1990 No. 81, 1990 - SECT 1
Short title

(Assented to 23 October 1990)
1. This Act may be cited as the Sales Tax Laws Amendment Act (No. 2) 1990.

(Minister's second reading speech made in-
House of Representatives on 10 October 1990
Senate on 15 October 1990)

SALES TAX LAWS AMENDMENT ACT (No. 2) 1990 No. 81, 1990 - SECT 2
Commencement

2. This Act is taken to have commenced at 7.30 p.m., by standard time in the Australian Capital Territory, on 21 August 1990.

SALES TAX LAWS AMENDMENT ACT (No. 2) 1990 No. 81, 1990 - SECT 3
Amendments relating to motor vehicles

3. Each of the following Acts is amended as set out in Schedule 1:
Sales Tax Act (No. 1) 1930
Sales Tax Act (No. 2) 1930
Sales Tax Act (No. 3) 1930
Sales Tax Act (No. 4) 1930
Sales Tax Act (No. 5) 1930
Sales Tax Act (No. 6) 1930
Sales Tax Act (No. 7) 1930
Sales Tax Act (No. 8) 1930
Sales Tax Act (No. 9) 1930.

SALES TAX LAWS AMENDMENT ACT (No. 2) 1990 No. 81, 1990 - SECT 4
Amendments relating to printed matter inserts

4. The Acts specified in Schedule 2 are amended as set out in that Schedule.

SALES TAX LAWS AMENDMENT ACT (No. 2) 1990 No. 81, 1990 - SECT 5
Application of amendments

5. The amendments made by this Act apply in relation to transactions, acts and operations effected or done in relation to goods after the commencement of this Act.

SALES TAX LAWS AMENDMENT ACT (No. 2) 1990 No. 81, 1990 - SCHEDULE 1

SCHEDULE 1 Section 3
AMENDMENTS RELATING TO MOTOR VEHICLES
Paragraph 4 (ca):
Omit the paragraph, substitute the following paragraph:
"(ca) in respect of goods covered by the Sixth
Schedule to that Act - the lesser of the following rates:
(i) 50%
(ii) the percentage rate calculated under section 5; and".

After section 4:
Add the following section:
Special progressive rate of tax - luxury motor vehicles
"5. The percentage rate referred to in paragraph 4 (ca) is the percentage rate calculated using the following formula (rounded down to the nearest whole percentage):
(0.3 x Threshold amount) + 0.75 (Sale value-Threshold amount)
------------------------------------------------------------- x 100
Sale value
where:
`Threshold amount' means the amount calculated in relation to the goods concerned using the formula in sub-item 1 (2) of the Sixth Schedule to the Sales Tax (Exemptions and Classifications) Act 1935;
'Sale value' means the sale value of the goods.".

SALES TAX LAWS AMENDMENT ACT (No. 2) 1990 No. 81, 1990 - SCHEDULE 2

SCHEDULE 2 Section 4
AMENDMENTS RELATING TO PRINTED MATTER INSERTS
Sales Tax Assessment Act (No. 1) 1930
Section 3:
Add at the end the following subsection:
"(15) Where:
(a) disregarding:
(i) this subsection; and
(ii) anything to the same effect in any other Act
relating to the imposition, assessment and collection of
a tax upon the sale value of goods; and
(iii) subsection 3 (8) of the Sales Tax (Exemptions
and Classifications) Act 1935;
goods (in this subsection called the `item 51/54 goods')
are covered by item 51 or 54 in the First Schedule to the
last-mentioned Act; and
(b) any one or more of the following subparagraphs
applies to any part (in this subsection called an
`insert') of the item 51/54 goods:
(i) it has a different sheet size than most of the
remainder of the goods;
(ii) it is printed by a different process than most of
the remainder of the goods;

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(iii) it consists of different paper or other material
than most of the remainder of the goods;
(iv) it is inserted separately into the remainder of
the goods after they have been made; and
(c) if the item 51/54 goods are a magazine or similar
publication (other than a newspaper) - the insert is not
a detachable part that is attached by perforation, or
glued, sewn or stapled, to the remainder of the goods; and
(d) if the item 51/54 goods are a newspaper - the
insert is not a news, sport, entertainment, travel,
leisure or similar section (other than an advertising section);
then, for the purposes of this Act, the insert is taken
not to be, and never to have been, part of the item 51/54
goods, but to be, and always to have been, separate goods.".

After section 18C:
Insert the following section:
Sale value of certain printed matter inserts
"18D. Where:
(a) subsection 3 (15) applies to deem an insert,
within the meaning of that subsection, not to be part of
item 51/54 goods, within the meaning of that subsection; and
(b) the manufacturer of the insert sells it or is
deemed by subsection 3 (4) to have sold it; and
(c) sales tax is payable under this Act by the
manufacturer on the sale value (including a nil sale
value) of the insert in respect of the sale or deemed sale;
then, subject to subsections 18 (4) and (5B), but
notwithstanding any other provision of this Act, that
sale value is taken to be of the same amount as the sale
value that is, or would be, applicable if sales tax is,
or were, payable by the manufacturer under this Act in
respect of an application of the insert to the
manufacturer's own use at the time of the sale or deemed sale.".

Sales Tax Assessment Act (No. 2) 1930
After section 4C:
Insert the following section:
Sale value of certain printed matter inserts
"4D. Where:
(a) subsection 3 (15) of the Sales Tax Assessment Act
(No. 1) 1930, in its application in accordance with
section 12 of this Act, applies to deem an insert, within
the meaning of that subsection, not to be part of item
51/54 goods, within the meaning of that subsection; and
(b) a person, being a registered person or a person
required to be registered, who has purchased the insert
from its manufacturer:
(i) sells the insert; or
(ii) is deemed by subsection 3 (4) of the Sales Tax
Assessment Act (No. 1) 1930, in its application in accordance
with section 12 of this Act, to have sold the insert; and
(c) sales tax is payable under this Act by the person
on the sale value (including a nil sale value) of the
insert in respect of the sale or deemed sale;
then, subject to subsection 4 (4) of this Act and to
subsection 18 (5B) of the Sales Tax Assessment Act (No.
1) 1930 in its application in accordance with section 12
of this Act, but notwithstanding any other provision of
this Act, that sale value is taken to be of the same
amount as the sale value that is, or would be, applicable
if sales tax is, or were, payable by the person under the
Sales Tax Assessment Act (No. 4) 1930 in respect of an
application of the insert to the person's own use at the
time of the sale or deemed sale.".
Sales Tax Assessment Act (No. 3) 1930
After section 4C:
Insert the following section:
Sale value of certain printed matter inserts
"4D. Where:
(a) subsection 3 (15) of the Sales Tax Assessment Act (No. 1) 1930, in its
application in accordance with section 12 of this Act, applies to deem an
insert, within the meaning of that subsection, not to be part of item 51/54
goods, within the meaning of that subsection; and
(b) a registered person or a person required to be registered, not being
either the manufacturer of the insert or a purchaser of the insert from the
manufacturer:
(i) sells the insert; or
(ii) is deemed by subsection 3 (4) of the Sales Tax Assessment Act (No. 1)
1930, in its application in accordance with section 12 of this Act, to have
sold the insert; and
(c) sales tax is payable under this Act by the person on the sale value
(including a nil sale value) of the insert in respect of the sale or deemed
sale;
then, subject to subsection 4 (4) of this Act and to subsection 18 (5B) of
the Sales Tax Assessment Act (No. 1) 1930 in its application in accordance
with section 12 of this Act, but notwithstanding any other provision of this
Act, that sale value is taken to be of the same amount as the sale value that
is, or would be, applicable if sales tax is, or were, payable by the person
under the Sales Tax Assessment Act (No. 4) 1930 in respect of an application
of the insert to the person's own use at the time of the sale or deemed
sale.".

Sales Tax Assessment Act (No. 6) 1930
After section 4C:
Insert the following section:
Sale value of certain printed matter inserts
"4D. Where:
(a) subsection 3 (15) of the Sales Tax Assessment Act (No. 1) 1930, in its
application in accordance with section 12 of this Act, applies to deem an
insert, within the meaning of that subsection, not to be part of item 51/54
goods, within the meaning of that subsection; and
(b) a person, being a registered person or a person required to be
registered, who has imported the insert:
(i) sells the insert; or
(ii) is deemed by subsection 3 (4) of the Sales Tax Assessment Act (No. 1)
1930, in its application in accordance with section 12 of this Act, to have
sold the insert; and
(c) sales tax is payable under this Act by the person on the sale value
(including a nil sale value) of the insert in respect of the sale or deemed
sale;
then, subject to subsection 18 (5B) of the Sales Tax Assessment Act(No. 1)
1930 in its application in accordance with section 12 of this Act, but
notwithstanding any other provision of this Act, that sale value is taken to
be of the same amount as the sale value that is, or would be, applicable if
sales tax is, or were, payable by the person under this Act in respect of an
application of the insert to the person's own use at the time of the sale or
deemed sale.".

Sales Tax Assessment Act (No. 7) 1930
After section 4C:
Insert the following section:
Sale value of certain printed matter inserts
"4D. Where:
(a) subsection 3 (15) of the Sales Tax Assessment Act (No. 1) 1930, in its
application in accordance with section 12 of this Act, applies to deem an
insert, within the meaning of that subsection, not to be part of item 51/54
goods, within the meaning of that subsection; and
(b) the insert was imported into Australia and a person who is a
registered person or a person required to be registered, but is not the
importer of the insert:
(i) sells the insert; or
(ii) is deemed by subsection 3 (4) of the Sales Tax Assessment Act (No. 1)
1930, in its application in accordance with section 12 of this Act, to have
sold the insert; and
(c) sales tax is payable under this Act by the person on the sale value
(including a nil sale value) of the insert in respect of the sale or deemed
sale;
then, subject to subsection 4 (2) of this Act and to subsection 18 (5B) of
the Sales Tax Assessment Act (No. 1) 1930 in its application in accordance
with section 12 of this Act, but notwithstanding any other provision of this
Act, that sale value is taken to be of the same amount as the sale value that
is, or would be, applicable if sales tax is, or were, payable by the person
under the Sales Tax Assessment Act (No. 8) 1930 in respect of an application
of the insert to the person's own use at the time of the sale or deemed
sale.".