Federal Register of Legislation - Australian Government

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Act No. 131 of 1992 as made
An Act to amend the law relating to sales tax.
Date of Assent 30 Oct 1992
Date of repeal 10 Mar 2016
Repealed by Amending Acts 1990 to 1999 Repeal Act 2016
 

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) AMENDMENT ACT 1992 No. 131, 1992

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) AMENDMENT ACT 1992 No. 131, 1992 - LONG TITLE

An Act to amend the law relating to sales tax.

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) AMENDMENT ACT 1992 No. 131, 1992 - PART 1
PART 1-PRELIMINARY

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) AMENDMENT ACT 1992 No. 131, 1992 - SECT 1
Short title

(Assented to 30 October 1992)
1. This Act may be cited as the Sales Tax (Exemptions and Classifications) Amendment Act 1992.

(Minister's second reading speech made in-
House of Representatives on 25 June 1992
Senate on 9 September 1992)

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) AMENDMENT ACT 1992 No. 131, 1992 - SECT 2
Commencement

2. (1) Parts 1 and 2 are taken to have commenced on 26 June 1992.

(2) Part 3 commences, or is taken to have commenced, on the first taxing day as defined by section 5 of the Sales Tax Assessment Act 1992.

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) AMENDMENT ACT 1992 No. 131, 1992 - PART 2
PART 2-AMENDMENT OF THE SALES TAX (EXEMPTIONS AND
CLASSIFICATIONS) ACT 1935

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) AMENDMENT ACT 1992 No. 131, 1992 - SECT 3
Principal Act

3. In this Part, "Principal Act" means the Sales Tax (Exemptions and Classifications) Act 1935.*1* *1* No. 60, 1935, as amended. For previous amendments, see No. 41, 1936; No. 78, 1938; No. 32, 1939; Nos. 29 and 76, 1940; No. 32, 1941; No. 6, 1942; Nos. 35 and 44, 1943; No. 31, 1944; No. 36, 1945; Nos. 12 and 67, 1946; No. 65, 1947; No. 42, 1948; No. 54, 1949; No. 37, 1950; No. 42, 195l; No. 44, 1952; No. 53, 1953; No. 45, 1954; No. 5, 1956; No. 71, 1957; Nos. 17 and 92, 1959; Nos. 65 and 88, 1960; Nos. 1 and 76, 1961; No. 4, 1962; No. 44, 1963; No. 30, 1965; Nos. 26 and 62, 1966; No. 78, 1970; Nos. 67 and 87, 1972; Nos. 17, 181 and 216, 1973; No. 24, 1975; Nos. 21, 29, 80 and l75, 1976; No. 107, 1978; Nos. 3, 94 and 157, 1979; No. 142, 1981; Nos. 64, 93 and 115, 1982; Nos. 63, 84 and 136, 1983; Nos. 81, 123 and 165, 1984; Nos. 65, 67, 145 and 178, 1985; Nos. 28, 76 and 98, 1986; Nos. 42, 135 and 140, 1987; Nos. 78, 89 and 152, 1988; Nos. 63, 72, 149, 150, 166 and 167, 1989; Nos. 18, 55, 57, 58, 82 and 131, 1990; Nos. 51, 143 and 202, 1991; and No. 14, 1992.
NOTE 2

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) AMENDMENT ACT 1992 No. 131, 1992 - SECT 4
Amendment of First Schedule

4. (1) Item 60 in the First Schedule to the Principal Act is amended:
(a) by omitting from paragraph (1)(b) "or books";
(b) by omitting paragraphs (1)(e), (f) and (g).

(2) The amendments made by subsection (1) apply to transactions, acts and operations effected or done in relation to goods on or after 26 June 1992.

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) AMENDMENT ACT 1992 No. 131, 1992 - PART 3
PART 3-AMENDMENT OF THE SALES TAX (EXEMPTIONS AND
CLASSIFICATIONS) ACT 1992

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) AMENDMENT ACT 1992 No. 131, 1992 - SECT 5
Principal Act

5. In this Part, "Principal Act" means the Sales Tax (Exemptions and Classifications) Act 1992.*2* *2* No. 119, 1992.

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) AMENDMENT ACT 1992 No. 131, 1992 - SECT 6
Amendment of Schedule 1

6. (1) Item 108 in Schedule 1 to the Principal Act is amended:
(a) by omitting from subitem (3) "or books";
(b) by omitting subitems (6) and (7).

(2) The amendments made by subsection (1) apply to dealings with goods on or after the first taxing day as defined by section 5 of the Sales Tax Assessment Act 1992.