An Act relating to the Imposition, Assessment and Collection of a Tax upon the Sale Value of Goods Imported into Australia and Entered for Home Consumption, and for other purposes
Part I—Preliminary
1Â Short title [see Note 1]
                  This Act may be cited as the Sales Tax Assessment Act (No. 5) 1930.
2AÂ Interpretation
            (1) In this Act, unless the contrary intention appears:
Collector has the same meaning as it would have if the Customs Act were incorporated and read as one with this Act.
Comptroller means the Comptroller‑General of Customs.
Customs has the same meaning as in the Customs Act.
Customs Act means the Customs Act 1901.
customs duty means duty of Customs:
                    (a) imposed by the Customs Tariff Act 1987;
                    (b) demanded or collected in pursuance of:
                             (i) a Customs Tariff Proposal introduced into the House of Representatives; or
                            (ii) a notice published in the Gazette in accordance with section 273EA of the Customs Act; or
                    (c) imposed by the Customs Tariff (Anti‑Dumping) Act 1975.
import means import into Australia.
owner:
                    (a) in relation to any goods, includes any person (other than an officer of Customs) being or holding himself out to be the owner, importer, exporter, consignee, agent, or person possessed of, or beneficially interested in, or having any control of, or power of disposition over, the goods; and
                    (b) in relation to goods, being a ship or aircraft, includes every person acting as agent for the owner or to receive freight or other charges payable in respect of the ship or aircraft.
            (2) In this Act:
                    (a) a reference to imported goods entered for home consumption includes a reference to goods that are imported after having been entered for home consumption in the manner referred to in paragraph 2B(1)(b); and
                    (b) a reference to the entry for home consumption of imported goods includes a reference to the entry for home consumption, in the manner referred to in paragraph 2B(1)(b), of goods that are imported after having been so entered;
and other grammatical forms of those phrases have corresponding meanings.
            (3) For the purposes of the application of this Act at any time after the commencement of any of the provisions (the amending provisions) to which subsection 2(3) of the Customs and Excise Legislation Amendment Act 1992 applies, this Act has effect as if references to provisions of, or things happening under, the Customs Act were references to corresponding provisions of, or corresponding things happening under, the Customs Act as amended by the amending provisions.
2BÂ Entry for home consumption
            (1) For the purposes of this Act, a person enters goods for home consumption at a particular time if:
                    (a) an entry for home consumption in respect of the goods is given by the person in accordance with section 36 of the Customs Act; or
                    (b) an entry for home consumption in respect of the goods having been given by the person under section 37 of that Act, the goods are, by virtue of that section, taken to be entered for home consumption.
            (2) Where, at a particular time:
                    (a) the delivery of goods for home consumption is approved in pursuance of section 71A of the Customs Act;
                    (b) goods are delivered for home consumption in pursuance of permission granted under subsection 71B(1) of that Act, not being goods that, before delivery, are forfeited by virtue of paragraph 229(1)(g) of that Act;
                    (c) imported goods are sold in pursuance of section 72, 87, 96, 111A, 206 or 207 of that Act;
                    (d) imported goods are delivered to a person:
                             (i) in pursuance of:
                                       (A) an authority given under subsection 208(1) or (2) of that Act; or
                                       (B) an order of a court made in an action for condemnation or recovery of the goods or in an action for a declaration that the goods are not forfeited under that Act; or
                            (ii) being goods that have been seized under section 203 of that Act—on the basis that the goods are not forfeited goods;
                    (e) the delivery of imported goods to the owner of the goods is authorized under subsection 209(6) of that Act;
                     (f) a demand is made in pursuance of section 35A or 149 of that Act in relation to imported goods;
                    (g) goods are deemed, by virtue of subsection 96A(12) of that Act, to be entered for home consumption by the proprietor of a duty free shop;
                    (h) imported goods are taken out of a warehouse in pursuance of permission granted under subsection 97(1) of that Act; or
                     (j) goods are delivered in pursuance of permission given under section 6B of this Act;
the person:
                    (k) where delivery of goods is approved, or goods are delivered or authorized to be delivered, as described in paragraph (a), (b), (d), (e) or (j), as the case may be—to whom the goods are, or are to be, delivered;
                   (m) where the goods are sold as described in paragraph (c)—who owned the goods immediately before the sale;
                    (n) where a demand is made in relation to the goods as described in paragraph (f)—to whom the demand is made;
                    (o) where paragraph (g) applies—by whom the goods are so deemed to be entered; or
                    (p) where paragraph (h) applies—to whom the permission referred to in that paragraph is given;
shall be deemed, for the purposes of this Act, to enter the goods for home consumption at that time.
            (3) Where:
                    (a) but for this subsection, goods would, by virtue of subsection (1), be taken to be entered for home consumption by a person at a particular time; and
                    (b) at a later time:
                             (i) the entry referred to in that subsection given under section 36 or 37 of the Customs Act is withdrawn under subsection 38(1) or (2) of that Act; or
                            (ii) the person does not withdraw the entry as described in subparagraph (i), but is taken to enter the goods for home consumption by virtue of subsection (2);
the goods shall, notwithstanding subsection (1) of this section, but subject to subsection (5), be taken not to have been entered for home consumption at the time referred to in paragraph (a).
            (4) Where:
                    (a) at a particular time, goods are taken to be entered for home consumption by virtue of subsection (2); and
                    (b) at a later time, a person would, but for this subsection, be taken to enter the goods for home consumption by virtue of subsection (1);
the second‑mentioned person shall, notwithstanding subsection (1), be taken not to enter the goods for home consumption at that later time.
            (5) Where:
                    (a) a person is taken to have entered goods for home consumption by virtue of subsection (1);
                    (b) the entry referred to in that subsection given under section 36 or 37 of the Customs Act is later withdrawn under subsection 38(1) or (2) of that Act;
                    (c) the goods have subsequently been entered for home consumption in the manner referred to in subsection (1), whether or not they were entered for warehousing after the withdrawal and before they were subsequently entered for home consumption; and
                    (d) but for this subsection, the rate of sales tax applicable on the sale value of the goods would, by reason of a reduction of a rate of tax that occurred before the withdrawal, be less than the rate of tax that would have been applicable to the goods if there had been no withdrawal;
the goods shall, notwithstanding the withdrawal, be taken to have been entered for home consumption at the time when the goods were entered for home consumption by virtue of the entry referred to in paragraph (a).
Part II—Liability to Taxation
3Â Sales tax
                  Subject to, and in accordance with the provisions of this Act, the sales tax imposed by the Sales Tax Act (No. 5) 1930 shall be levied and paid on the sale value of imported goods entered for home consumption by a taxpayer.
4Â Sale value of imported goods
            (1) For the purposes of this Act, the sale value of imported goods that are entered for home consumption by:
                    (a) an unregistered person; or
                    (b) a registered person who does not quote his certificate in respect of the entry;
shall be an amount equal to 120% of the sum of:
                    (c) the customs value of the goods as determined in accordance with Division 2 of Part VIII of the Customs Act; and
                    (d) the amount of customs duty (if any) that is, or may become, payable in respect of the goods.
            (2) Where, under section 36 or 37 of the Customs Act, an entry is given in respect of goods the customs value of which is required to be ascertained for the purposes of subsection (1), then, pending the ascertainment of that value for the purposes of that Act, the amount set out in that entry as the customs value shall be taken to be the customs value for the purposes of that subsection.
            (3) Notwithstanding subsection (1), where, at a particular time, imported goods are entered for home consumption (which entry is in this subsection referred to as the re‑importation), being goods that, prior to that time, had been exported from Australia for repair after having been entered for home consumption by an unregistered person or by a registered person who did not quote his certificate in respect of the entry of the goods (which entry is in this subsection referred to as the first entry ), then, unless by reason of section 6A or 6B sales tax was not payable on the sale value of the goods in respect of the first entry, the sale value of the goods in relation to the re‑importation is an amount equal to:
                    (a) where an amount of customs duty has or will become payable in respect of the re‑importation and is, or is to be, calculated solely by reference to the value of the repairs—the sum of:
                             (i) the value of the repairs for the purpose of calculating the amount of customs duty; and
                            (ii) the amount of customs duty;
                    (b) where an amount of customs duty (in this paragraph referred to as the duty) has or will become payable in respect of the re‑importation and is not, or will not be, calculated solely by reference to the value of the repairs—the sum of:
                             (i) the amount (in this paragraph referred to as the repair value) that, in the opinion of the Commissioner, would have been the value of the repairs for the purpose of calculating an amount of customs duty payable in respect of the re‑importation if that last‑mentioned amount had been calculated solely by reference to the value of the repairs; and
                            (ii) the amount ascertained in accordance with the formula:
                                  where:
                                  A    is the repair value;
                                  B    is the duty; and
                                  C    is the value of the goods for the purposes of calculating the duty; or
                    (c) where an amount of customs duty has not, and will not, become payable in respect of the re‑importation—the amount that, in the opinion of the Commissioner, would have been the value of the repairs for the purpose of calculating an amount of customs duty in respect of the re‑importation if customs duty had become payable in respect of the re‑importation and had been calculated solely by reference to the value of the repairs.
            (4) Where:
                    (a) a payment of royalty has been made in connection with the importation or entry for home consumption of goods; and
                    (b) in determining the sale value of the goods in accordance with subsection (1) or (3):
                             (i) no part of the amount of royalty has been taken into account; or
                            (ii) a part of the amount of royalty (in this subsection referred to as the relevant part) has been taken into account;
then, for the purposes of this section, the sale value of the goods so determined shall be deemed to be increased by an amount equal to 120% of:
                    (c) where subparagraph (b)(i) applies—the amount of the royalty; or
                    (d) where subparagraph (b)(ii) applies—the difference between the amount of the royalty and the relevant part.
4AÂ Sale value of goods embodying certain information
            (1) Where:
                    (a) imported goods in which visual images or sounds, or visual images and sounds (any of which are, in this section, referred to as the embodied material) have, or a computer program (in this section also referred to as the embodied material) has, been embodied, have, after 19 August 1986, been entered for home consumption by an unregistered person or a registered person who has not quoted the person’s certificate in respect of the entry;
                    (b) valuable consideration (in this section referred to as the licence fee) has been given by the importer or by another person in connection with, or as consideration for, the supply of, or the right to use, the embodied material in the goods; and
                    (c) the sale value of the goods for the purposes of this Act would not, but for this section, include the value of the licence fee;
the sale value of the goods, for the purposes of this Act, shall, subject to subsection 18(5B) of the Sales Tax Assessment Act (No. 1) 1930 as that subsection is applied by section 12 of this Act, but notwithstanding section 4, be an amount equal to the sum of:
                    (d) the amount that would be the sale value of the goods for the purposes of this Act under whichever provision of section 4 the sale value of the goods would be determined if this section had not been enacted; and
                    (e) an amount equal to 120% of the value of the licence fee.
            (2) A reference in subsection (1) to the right to use embodied material does not include a reference to a right to:
                    (a) broadcast a work, sound recording or cinematograph film;
                    (b) cause a cinematograph film, a work, or a television program that includes a work, to be transmitted to subscribers to a diffusion service;
                    (c) cause a sound recording to be heard in public;
                    (d) cause a cinematograph film to be seen in public; or
                    (e) exhibit an article in public.
            (3) For the purposes of this section, an expression used in subsection (2) has the same meaning in that subsection as in the Copyright Act 1968, but cinematograph film, in addition to the meaning given by that Act, includes a video tape or video disc.
4BÂ Sale value of goods embodying computer programs
                  Where imported goods have, after 22 December 1988, been entered for home consumption by an unregistered person or a registered person who has not quoted the person’s certificate in respect of the entry, being goods in which, or in part of which, a computer program has been embodied, then, for the purposes of this Act, subject to subsection 18(5B) of the Sales Tax Assessment Act (No. 1) 1930 as that subsection is applied by section 12 of this Act, but notwithstanding section 4, the amount that would be the sale value of the goods apart from this section is to be reduced by so much of that amount as is attributable to:
                    (a) the computer program (not being a computer program embodied in a microchip); or
                    (b) except where the only computer programs embodied in the goods are embodied in microchips—any other part of the goods the sale value of which would, if sold separately, be exempt from sales tax under item 51 of the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935.
5Â Liability for tax
            (1) Sales tax on goods the sale value of which is specified in section 4 or 4A shall be paid:
                    (a) where goods are taken to be entered for home consumption by virtue of subsection 2B (1)—by the person who so enters the goods; or
                    (b) where the goods are taken to be entered for home consumption by virtue of subsection 2B (2)—by the person who is, by virtue of that subsection, taken to have so entered the goods.
            (2) Where 2 or more persons are taken by virtue of paragraph 2B(2)(m) to have entered particular goods for home consumption, those persons are, for the purposes of paragraph (1)(b), jointly and severally liable to pay the tax in respect of those goods.
            (3) Where 2 or more persons are jointly and severally liable to pay an amount of tax by virtue of subsection (2) and one of those persons has paid any of that amount, the person may recover in a court of competent jurisdiction, by way of contribution and as a debt, from the other person or any of the other persons, as the case may be, such part of the amount paid as the court considers just and equitable.
5AÂ No tax payable on entry of certain goods
            (1) Where:
                    (a) a person becomes liable to pay tax under the Sales Tax Assessment Act (No. 6) 1930 or the Sales Tax Assessment Act (No. 7) 1930 in respect of the sale of goods; and
                    (b) the purchaser subsequently enters the goods for home consumption;
then, notwithstanding anything contained in section 5, sales tax is not payable under this Act in respect of the entry.
            (2) Where goods that are owned by the Crown by reason of the forfeiture of the goods under the Customs Act are deemed to be entered for home consumption by virtue of the sale of the goods in the manner described in paragraph 2B(2)(c), then, notwithstanding anything contained in section 5, sales tax is not payable under this Act in respect of the entry.
6Â Exemptions
                  Notwithstanding anything contained in section 5, sales tax shall not be payable under this Act by a person liable to pay sales tax under that section upon the sale value of goods the sale value of which is, by virtue of the Sales Tax (Exemptions and Classifications) Act 1935, exempt from sales tax under this Act.
6AÂ Delivery of goods on giving security or undertaking for payment of tax
            (1) Where goods the property of a person included in a prescribed class of persons are imported or a person imports goods which are included in a prescribed class of goods or imports goods intended for a prescribed purpose and intends to export those goods, a Collector may grant to the person who enters the goods for home consumption permission to take delivery of those goods upon giving a security or an undertaking, to the satisfaction of the Collector, for the payment of the sales tax in respect of those goods.
            (2) The regulations may prescribe provisions to be complied with in relation to goods in respect of which permission has been granted under subsection (1).
            (3) Where a Collector has granted permission to a person to take delivery of goods upon the giving of a security or undertaking under subsection (1) of this section, the sales tax in respect of those goods is not payable if:
                    (a) the provisions of the regulations are complied with; and
                    (b) the goods are exported from Australia within a period of twelve months after the date on which the goods were imported or within such further period as a person who has, under subsection 162(3) of the Customs Act, power to allow a further period for the purposes of that subsection, on application of the person who imported the goods, allows;
and, if a security was given by way of deposit of cash or of an instrument transferable by delivery, the amount deposited or the instrument shall be returned to the person by whom the security was given.
            (4) Where the regulations are not complied with or the goods are not exported from Australia within that period of twelve months or that further period (if any), the security may be enforced according to its tenor or, where an undertaking to pay the amount of the sales tax has been given, the amount specified in the undertaking may be recovered at any time in a court of competent jurisdiction by proceedings in the name of the Collector.
            (5) The provisions of the Customs Act (including regulations made under that Act) relating to securities apply to a security under this section as if that security were a Customs security required to be given under that Act.
6BÂ Delivery of goods on giving general security or undertaking for payment of tax
            (1) The regulations may provide that:
                    (a) goods of a specified class;
                    (b) goods imported by persons of a specified class;
                    (c) goods of a specified class imported by persons of a specified class; or
                    (d) goods imported for a specified purpose;
may, in accordance with this section, be brought into Australia on a temporary basis without payment of sales tax.
            (2) The Comptroller may accept a security given by a person for the payment of, or an undertaking by a person to pay, any sales tax that may become payable on goods to which the security or undertaking relates, being goods in relation to which regulations under subsection (1) apply, that may be imported after a particular date or during a particular period and, where the Comptroller has accepted such security or undertaking, a Collector may grant to a person who imports goods to which the security or undertaking relates permission to take delivery of those goods without payment of sales tax.
            (4) The regulations may prohibit a person to whom goods are delivered under this section from dealing with the goods in a manner, or in a manner other than a manner, specified in the regulations, or from so dealing with the goods except with the consent of the Comptroller.
            (5) Sales tax is not payable in respect of goods delivered under this section unless:
                    (a) the goods have been dealt with in contravention of the regulations; or
                    (b) the goods are not exported within such period, not exceeding twelve months, after the date on which the goods were imported as is notified to the person who imported the goods by the Collector when he grants permission to take delivery of the goods, or within such further period as a person who has, under subsection 162A(5) of the Customs Act, power to allow a further period for the purposes of that subsection, on the application of the person who imported the goods and of the person who gave the security or undertaking with respect to the goods, allows.
            (6) Where security under this section is given by way of a payment of money or a deposit of an instrument transferable by delivery, the money shall not be repaid or the instrument shall not be returned, unless no sales tax is, or may become, payable in respect of any goods to which the security relates that have been imported.
            (7) Where goods have been dealt with in contravention of the regulations or goods are not exported from Australia within the period notified under paragraph (b) of subsection (5) or within such further period as is allowed under that paragraph, a security in respect of the goods may be enforced according to its tenor or, where an undertaking to pay the amount of the sales tax on the goods has been given, that amount may be recovered at any time in a court of competent jurisdiction by proceedings in the name of the Comptroller or of the Collector.
            (8) The provisions of the Customs Act (including regulations made under that Act) relating to securities apply in relation to a security under this section as if that security were a Customs security required to be given under that Act.
6CÂ Pallets used in international transport
            (1) Where pallets are delivered under section 6B and it would be a contravention of the Convention by the Commonwealth to impose sales tax upon the sale value of the pallets, sales tax is not payable in respect of the sale value of the pallets.
            (2) Subsection (1) of this section is in addition to, and not in derogation of, the provisions of subsection (5) of section 6B.
            (3) In this section:
pallet has the same meaning as in the Convention.
the Convention means the European Convention on Customs Treatment of Pallets used in International Transport signed at Geneva on 9 December 1960, as affected by any amendment of the Convention that has come into force.
Part III—Entries
7Â Entries
                  Where:
                    (a) goods are entered for home consumption by a person as described in subsection 4(1) or 4A(1); and
                    (b) the entry is of a kind referred to in subsection 2B(1);
the person shall, at the time of the entry, lodge with a Collector, at the place at which the person is required, under section 36 or 37 of the Customs Act, to give an entry under that section, an entry for the purposes of this Act in a form approved by the Commissioner containing such information as the form requires and such other information as is required.
8Â Failure to lodge entry or furnish information
                  Any person who is required by or under section 7 to lodge any entry and who refuses or fails to lodge that entry is guilty of an offence punishable on conviction by a fine not exceeding $2,000.
Part IV—Collection and recovery of tax
9Â Time for payment of tax
            (1) Where a person is liable, under section 5, to pay an amount of sales tax on the sale value of imported goods, the amount is due and payable:
                    (a) where neither paragraph (aa) nor (b) applies—at the time when the goods are entered for home consumption;
                   (aa) where the goods are entered for home consumption in the manner referred to in paragraph 2B(1)(b) before the goods are imported—at the time when the goods are imported; or
                    (b) where the goods are taken to be entered for home consumption by virtue of paragraphs 2B(2)(g) and (o)—at the time when subsection 96A(12) of the Customs Act applies in relation to the goods.
            (2) Notwithstanding paragraph 5(1)(b), sales tax is not payable in respect of goods that are deemed to be entered for home consumption by virtue of the goods being taken out of a warehouse in pursuance of permission granted under subsection 97(1) of the Customs Act unless the goods are not returned to the warehouse before the expiration of the period specified in the permission.
            (3) Where, before goods are entered for home consumption, an amount is paid to a Collector in respect of sales tax that may become payable under this Act on the sale value of the goods when the goods are entered for home consumption, the amount shall, when the goods are so entered, unless the amount is refunded under subsection (4), be deemed for the purposes of this Act, if sales tax is payable under this Act in respect of the entry, to be an amount of sales tax paid on the sale value of the goods in respect of that entry.
            (4) Where a person pays an amount to a Collector in the circumstances referred to in subsection (3), the person may, at any time before the tax in respect of which the amount was paid becomes due and payable, apply for the amount to be refunded.
10Â Further tax
            (1) Where the Commissioner finds in any case that tax or further tax is payable by a person, the Commissioner may make an assessment in relation to the person.
            (2) As soon as conveniently may be after an assessment has been made, the Commissioner shall cause notice in writing of the assessment to be served on the person liable to pay the tax or further tax.
            (4) The omission to give any such notice shall not invalidate the assessment made by the Commissioner.
10AAÂ Special assessments
            (1) A taxpayer may request the Commissioner, in accordance with this section, to make an assessment in respect of specified imported goods that are entered by the taxpayer for home consumption.
            (2) A request under subsection (1) shall be in writing and shall be lodged with the Commissioner not later than 21 days after the close of the month within which the goods were so entered or within such further period as the Commissioner allows.
            (3) The Commissioner shall comply with each request made under subsection (1).
            (4) As soon as practicable after the assessment is made, the Commissioner shall cause notice in writing of the assessment to be served on the taxpayer who made the request under subsection (1).
10ABÂ Amended assessments
                  Except as otherwise provided, where an assessment has been amended, the amended assessment is an assessment for all the purposes of this Act.
10AÂ Customs may hold goods until tax paid
            (1) Where:
                    (a) imported goods are entered for home consumption by a person;
                    (b) the person purports to quote his certificate in respect of the entry;
                    (c) by reason of the operation of subsection 3(3) of the Sales Tax Assessment Act (No. 1) 1930 as applied by this Act, the person is deemed not to have quoted his certificate in respect of the entry; and
                    (d) sales tax is payable under this Act in respect of the entry of the goods;
the goods shall not, without the authority of a Collector, be delivered for home consumption before the tax is paid.
            (2) In respect of goods to which subsection (1) applies, an authority under section 39 of the Customs Act has effect as if it were expressed to be subject to the condition that authority for the goods to be dealt with is given under subsection (1).
11Â Refunds of tax
            (1) Subject to subsection (1A), where the Commissioner finds in any case that tax has been overpaid by a person, the Commissioner shall:
                    (a) refund the amount of any tax overpaid; or
                    (b) apply the amount of any tax overpaid against any liability of the person to the Commonwealth, being a liability arising under, or by virtue of, an Act of which the Commissioner has the general administration, and refund any part of the amount that is not so applied.
         (1A) Subsection (1) does not apply in relation to any tax paid by a person unless the Commissioner is satisfied that the tax has not been passed on by the person to another person or, if passed on by the person to another person, has been refunded by the person to the other person.
            (2) Where a taxpayer sells goods in respect of the sale value of which tax has been paid under this Act, and the whole or any part of the amount for which the goods were sold has actually been written off by the taxpayer as a bad debt, the Commissioner may, to the extent to which it is proved to his satisfaction that the debt is a bad debt, refund so much of the tax as bears to the tax the same proportion as the amount so proved to be a bad debt bears to the total amount for which the goods were sold:
Provided that, if the whole or any part of any amount in respect of which tax has been so refunded is at any time recovered by the taxpayer, he shall within seven days notify the Commissioner in writing accordingly and repay the whole or a proportionate part of the tax so refunded.
         (2A) Where the Commissioner is satisfied that:
                    (a) tax has been paid in respect of the entry for home consumption of imported goods by a registered person who was required to quote his certificate in respect of the entry but who refused or failed to do so; and
                    (b) the tax has not been passed on by that registered person to some other person or, if passed on to some other person, has been refunded to that other person by the registered person;
the Commissioner may refund to that registered person the amount of tax so paid.
         (2B) Where the Commissioner is satisfied that:
                    (a) imported goods have been entered for home consumption by a registered person who, but for the operation of subsection 3(3) of the Sales Tax Assessment Act (No. 1) 1930 as applied by this Act, would have been taken to have quoted his certificate in respect of the entry in accordance with subsection 12(1) of that Act as so applied; and
                    (b) by reason of the operation of subsection 3(3) of that Act as so applied, the person was deemed not to have quoted his certificate in respect of the entry;
then:
                    (c) if the Commissioner is satisfied that:
                             (i) tax is payable in respect of the entry but has not been paid; and
                            (ii) the tax has not been passed on by the registered person to some other person or, if passed on to some other person, has been refunded to that other person;
                           the Commissioner may remit the tax; or
                    (d) if the Commissioner is satisfied that:
                             (i) tax has been paid in respect of the entry; and
                            (ii) the tax has not been passed on by the registered person to some other person or, if passed on to some other person, has been refunded to that other person;
                           the Commissioner may pay to the registered person an amount equal to the tax so paid.
            (3) Where tax has been paid under this Act on the entry for home consumption of imported goods by a person who has subsequently sold the goods to the Government of the Commonwealth or the Government of a State or to a Commonwealth or State authority and the Commissioner is satisfied that:
                    (a) the Government of the Commonwealth or the Government of a State would have been entitled to exemption from tax under item 74 in the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935 if that Government had entered the goods for home consumption; and
                    (b) the amount of that tax has been excluded wholly or in part from the price for which the goods were so sold;
the Commissioner may refund to the person who so sold the goods the amount which, in the opinion of the Commissioner, was so excluded.
            (4) Notwithstanding anything contained in this section, if any alteration is made in the rate of sales tax payable in respect of any goods, no refund, repayment or reduction shall, by reason of that alteration, be made of any amount paid or payable by any person as sales tax in respect of imported goods entered for home consumption before the date of assent to the law making the alteration.
            (5) In this section, unless the contrary intention appears, tax includes:
                    (a) further tax; and
                    (b) additional tax under section 29 or Part VIII of the Sales Tax Assessment Act (No. 1) 1930 as applied by this Act.
11AÂ Drawback
            (1) Where drawback of customs duty paid in respect of any goods is allowed pursuant to section 168 of the Customs Act and the regulations thereunder, drawback of the sales tax paid under this Act in respect of those goods shall be allowed.
            (2) Where sales tax has been paid under this Act in respect of goods which are not subject to customs duty, and, in the opinion of a Collector, drawback of duty would have been allowable under section 168 of the Customs Act and the regulations thereunder if the goods had been subject to such duty, drawback of the sales tax so paid shall be allowed and the provisions of the Customs Act and the regulations thereunder, in relation to drawback of customs duty, shall apply in respect of drawback of sales tax as if the goods had been subject to customs duty.
11BÂ Refunds of tax on rejected goods
                  Where:
                    (a) sales tax has been paid in respect of goods that have been imported and entered for home consumption in pursuance of a contract of sale;
                    (b) the importer refuses or fails to accept the goods under the contract on the ground that they are not in accordance with the terms of the contract;
                    (c) the goods are destroyed under the supervision of a Collector; and
                    (d) the Commissioner is satisfied:
                             (i) where customs duty has been paid or is payable on the goods—that that duty has been, or will be, refunded or remitted by reason of the destruction of the goods; or
                            (ii) where no customs duty was payable upon the entry of the goods for home consumption that, if customs duty had been paid on the entry of the goods for home consumption, that duty would have been refunded by reason of the destruction of the goods;
                           and that the sales tax paid in respect of the goods has not been passed on by the taxpayer to some other person or, if passed on to some other person, has been refunded to that person;
the Commissioner may refund the sales tax so paid.
11C Proceeds of Collector’s sales
                  Where:
                    (a) section 276 of the Customs Act applies in relation to a sale of imported goods by a Collector; and
                    (b) by reason of the sale, tax becomes payable under this Act in relation to the goods;
then, notwithstanding section 277 of the Customs Act, the proceeds of the sale shall be applied in payment of the sales tax after the payment of the expenses of the sale and of any customs duty payable in respect of the goods, but before payment in respect of any other matter.
Part V—Application of Sales Tax Assessment Act (No. 1) 1930
12Â Application of provisions of Sales Tax Assessment Act (No. 1) 1930
            (1) The following Parts, sections and subsections of the Sales Tax Assessment Act (No. 1) 1930‑1936, namely, sections 3, 3A, 3B and 3C, Parts II and III, subsections (5B) and (5C) of section 18, sections 20A, 23 and 25A, sections 27 to 38A (inclusive), and Part VIII (other than section 46) and Part X, and the Schedules, shall mutatis mutandis apply in relation to the imposition, assessment and collection of the tax chargeable under this Act in like manner as they apply in relation to the imposition, assessment and collection of the tax chargeable under that Act, but for the purposes of this Act:
                   (aa) subsection 3(3A) of the Sales Tax Assessment Act (No. 1) 1930 as so applied shall be taken to be omitted;
                    (a) a reference in subsection 32(2A) of the Sales Tax Assessment Act (No. 1) 1930 as so applied to prescribed tax shall be read as including a reference to tax within the meaning of subsection 32(2) of that Act otherwise than in its application by virtue of this Act or any other Act;
                    (b) the reference in paragraph (c) of the definition of prescribed tax in subsection 32(2D) of the Sales Tax Assessment Act (No. 1) 1930 as so applied to this Act shall be taken to be omitted;
                    (c) the reference in subsection 35(2) of the Sales Tax Assessment Act (No. 1) 1930 as so applied to Part V shall be read as a reference to Part III; and
                    (d) the reference in section 38A and subsection 67(6) of that Act as so applied to section 26 shall be read as a reference to section 11 or 11B of this Act.
            (2) The power to make regulations, conferred by the application, by subsection (1) of this section, of section 73 of the Sales Tax Assessment Act (No. 1) 1930, shall include the power to make regulations for enabling registrations, certificates and securities made, issued or given for the purposes of that Act, to be treated as, or to be deemed to be, made, issued or given for the purposes also of this Act, and shall include the power generally to make regulations for treating acts, matters and things done, for the purposes of the Sales Tax Assessment Act (No. 1) 1930, under the sections and Parts of that Act made applicable to this Act, as done or deemed to be done under this Act.