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Sales Tax Assessment Act (No. 1) 1930

Act No. 25 of 1930 as amended, taking into account amendments up to Act No. 216 of 1973
Registered 07 Dec 2009
Start Date 31 Dec 1973
End Date 05 Dec 1978
Date of repeal 14 Sep 2006
Repealed by Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006

SALES TAX ASSESSMENT ACT (No. 1) 1930
- Reprinted as at 19 December 1973 (HISTACT2 CHAP 340 #DATE 19:12:1973)

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - TABLE OF PROVISIONS

TABLE


SALES TAX ASSESSMENT ACT (No. 1) 1930-1973

TABLE OF PROVISIONS

PART I-PRELIMINARY
Section
1. Short title
2. (Repealed)
3. Definitions

PART II-ADMINISTRATION

4. Commissioner
5. Powers of Second Commissioner
6, 7. (Repealed)
8. References to Commissioner
9. Report by the Commissioner
10. Officers to observe secrecy

PART III-REGISTRATION AND CERTIFICATES

11. Issue of certificates
12. Quotation of certificates
13. Failure to register or give security
14. Non-observance of conditions
15. Wrongful quotation of certificate
16. Registered person ceasing to carry on business

PART IV-LIABILITY TO TAXATION

17. Sales tax
17A. Goods deemed to be sold
18. Sale value of goods
19. Liability for tax
20. Exemptions

PART V-RETURNS

21. Returns, &c.
22* Further returns
23. Department to obtain information and evidence

PART VI-COLLECTION AND RECOVERY OF TAX

24. Time of payment of tax
25. Further tax
26. Refunds of tax
27. Taxpayer leaving Australia
28. Time to pay-extensions and instalments
29. Penal tax
30. Recovery of tax
31. Substituted service
32. Liquidator to give notice
33. Agent for absentee principal winding-up business
34. When tax not paid during lifetime
35. Provision for payment of tax by executors or administrators
36. Recovery of tax paid on behalf of another person
37. Contributions from joint taxpayers
38. Commissioner may collect tax from person owing money to taxpayer
39. Evidence

PART VII-OBJECTIONS AND APPEALS

40. Powers of Board
41. Objections
42. References to Board of Review
43. Pending appeal not to delay payment of tax
44. Adjustment of tax consequent upon objections

PART VIII-PENAL PROVISIONS

45. Offences
46. Additional tax in certain cases
47. False declarations
48. Understatement of sale value of any goods
49. Avoiding taxation
50. Time for commencing prosecutions
51. Penalties not to relieve from tax
52. Obstructing officers

PART IX-TAXATION PROSECUTIONS

53. Taxation prosecutions
54. How instituted
55. Evidence of authority to institute proceeding
56. Defendant to have right of trial in High or State Court
57. Prosecution in accordance with Practice Rules
58. State Court practice
59. Information, &c., to be valid if in words of Act
60. No objection for informality
61. Conviction not to be quashed
62. Protection to witnesses
63. Averment of prosecutor sufficient
64. Minimum penalties
65. Treatment of convicted offenders
66. Release of offenders
67. Parties may recover costs

PART X-MISCELLANEOUS

68. Public officer of company
69. Agents and trustees
70. Person in receipt or control of money for absentee
70A. Alteration of agreements where law relating to sales tax altered
70B. Alteration of prices fixed under certain contracts
70C. Sales tax to be specified in invoice
70D. False pretence as to sales tax an offence
70E. Books, accounts, &c., to be preserved
71. Access to books, &c.
72. (Repealed)
73. Regulations

THE SCHEDULES

FIRST SCHEDULE

(Repealed)

SECOND SCHEDULE

Order

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 1.
Short title.

SECT

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973
An Act relating to the Imposition, Assessment and Collection of a Tax upon the Sale Value of Goods manufactured in Australia and sold by the Manufacturer, or applied to his own use, and for other purposes.

PART I-PRELIMINARY
Short title amended; No. 32, 1918, s. 2.
1. This Act may be cited as the Sales Tax Assessment Act (No. 1) 1930-1973.*
Section 2 repealed by No. 216, 1973, s. 3.
* * * * * * * *

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 3.
Definitions.

SECT

Sub-section (1) amended by No. 62, 1930, s. 3; No. 39, 1932, s. 2; No. 47, 1933, s. 2; No. 29, 1934, s. 2; No. 78, 1936, s. 5; No. 54, 1942, s. 3; No. 1, 1953, s. 2; and No. 216, 1973, s. 3.
3. (1) In this Act, unless the contrary intention appears-

''Agent'' includes every person who in Australia, for or on behalf of any person out of Australia (in this section called ''the principal''), holds or has the management or control of the business of his principal, and every person declared by the Commissioner to be an agent or the sole agent for any person for the purposes of this Act;

''Board of Review'' means a Board of Review constituted under the Income Tax Assessment Act 1922-1929;*

''Certificate'' means a certificate of registration under this Act;

''Company'' includes all bodies or associations corporate or unincorporate, but does not include partnerships;

''Deputy Commissioner'' means a Deputy Commissioner of Taxation;*

''Goods'' includes commodities, but does not include-

(a) goods which have, either through a process of retailing or otherwise, gone into use or consumption in Australia; or

(b) goods which are sold as second-hand goods and are manufactured exclusively or principally from goods which-

(i) have, whether alone or as parts of other goods, gone into use or consumption in Australia; and

(ii) in the opinion of the Commissioner, in their condition as parts of the goods so manufactured, retain their character as goods or parts of goods which have gone into use or consumption in Australia.

For the purposes of this definition a container, which is used for the first time in Australia in the marketing or delivery of goods, shall not, by reason of that use, be deemed to have gone into use or consumption in Australia until the goods for the marketing or delivery of which the container has been so used have been removed therefrom for use, sale or other disposition separately from the container;

''Liquidator'' means the person who, whether or not appointed as liquidator, is the person required by law to carry out the winding-up of a company;

''Manufacture'' includes-

(a) production;

(b) the combination of parts or ingredients whereby an article or substance is formed which is commercially distinct from those parts or ingredients, except such combination (not being a combination whereby concrete, cement mortar, lime mortar or any similar preparation of a kind used in the construction, repair or maintenance of buildings or other structures is formed, or whereby any other prescribed article or substance is formed) as, in the opinion of the Commissioner, it is customary or reasonably practicable for users or consumers of those articles or substances to undertake; and

(c) any treatment applied to foodstuffs as a process in the preparation of the foodstuffs for human consumption;

''Manufactured'' and ''Manufactures'' have meanings corresponding to that of ''Manufacture'';

''Manufacturer'' means a person who engages, whether exclusively or not, in the manufacture of goods, and includes a printer, publisher, lithographer or engraver, and a person (not being an employee) who manufactures goods, whether or not the materials out of which the goods are manufactured are owned by him, but, where one person manufactures goods for another, wholly or in part out of materials supplied by that other, and the goods are not for the use of, but are for sale by, that other, the person supplying the materials shall be deemed to be the manufacturer, and the person who so manufactures the goods shall be deemed not to be the manufacturer;

''Person'' includes a company;

''Registered person'' means a manufacturer or wholesale merchant who is registered under this Act;

''Sale of goods by wholesale'' includes-

(i) a sale of goods to a person who buys the goods for the purpose of resale or for supply to some other person in the circumstances specified in sub-section (4) of this section; and

* * * * * *

(iii) a sale of goods to a manufacturer (whether or not he is required to be registered in accordance with the provisions of this Act) to be used in wrought into or attached to goods to be manufactured by him;

but, notwithstanding anything contained in the foregoing provisions of this definition, does not include-

* * * * * *

(b) the sale of goods, by a retailer, whether or not at a discount from the retail selling price, for the accommodation of the purchaser owing to temporary shortage of stock of the purchaser such goods being of a kind usually manufactured by the purchaser or usually purchased by him from a manufacturer or wholesale merchant for sale;

(c) the sale of goods by a retailer on cash orders issued by firms or persons carrying on the business of issuing cash orders authorizing or requesting goods to be supplied to the holders of such cash orders;

(d) the sale whether for cash or on credit, and whether at a discount from the retail selling price or not, of goods of a kind used in the construction and repair of and wrought into or attached to so as to form part of buildings, unless such goods are sold to a person (not being a person who buys goods for supply to some other person in the circumstances specified in sub-section (4) of this section) who buys the goods for the purpose of resale;

(e) the sale by a retailer, whether for cash or on credit, and whether at a discount from the retail selling price or not, of goods of a kind used in the manufacture of and wrought into or attached to clothes for human wear, if the sale is made to a person whose principal business is the manufacture of articles of human wear to the order of individual customers;

(f) the supply of goods by a person to some other person in the circumstances specified in sub-section (4) of this section; and

(g) the sale of school requisites or sporting equipment by a retailer to school authorities or school teachers for resale to students or the sale of sporting equipment by a retailer to sporting clubs for resale to members of those clubs,

and any sale or supply of goods as specified in paragraph (b), (c), (d), (e), (f) or (g) of this definition shall be deemed to be a sale of goods by retail.

For the purposes of this definition ''retailer'' means a person whose sales of goods (not including sales to which paragraphs (b), (c), (e) or (g) of this definition applies) are, in the opinion of the Commissioner, made principally by retail and ''sale of goods by a retailer'' means a sale of goods from stock in a retail store or a retail section of a store.

''Second Commissioner'' means a Second Commissioner of Taxation;

''Taxpayer'' means a person chargeable with sales tax under this Act;

''the Commissioner'' means the Commissioner of Taxation;*

''Trustee'', in addition to every person appointed or constituted trustee by act of parties, by order or declaration of a court, or by operation of law, includes-

(a) an executor or administrator, guardian, committee, receiver or liquidator; and

(b) every person having or taking upon himself the administration or control of goods affected by any express or implied trust, or acting in any fiduciary capacity, or having the possession, control or management of the goods of a person under any legal or other disability;

''Unregistered person'' means a person who is not registered under this Act;

''Wholesale Merchant'' means a person who engages, whether exclusively or not, in the sale of goods by wholesale, and includes-

(a) a trustee in whom the ownership of the business of any wholesale merchant or manufacturer becomes vested, or who becomes entitled to the possession, management or control of that business or of the goods of that business, and who sells those goods, whether in the course of carrying on or in the course of winding-up or realizing that business;

(b) a person who notwithstanding that he manufactures goods for another person is, pursuant to the definition of ''Manufacturer'', deemed not to be the manufacturer of the goods; and

(c) a person who applies any process or treatment to goods which are-

(i) to be used in, wrought into or attached to goods to be manufactured by a manufacturer;

(ii) supplied to him by the manufacturer of those goods for the purpose of having them brought into the form or condition in which they are to be marketed or used or further processed or treated by the manufacturer; or

(iii) to be exported from Australia and which are to be used in, wrought into or attached to goods to be manufactured outside Australia.

(2) For the purpose of this Act, a person shall be deemed to have quoted his certificate where, in any transaction, act or operation in relation to goods the sale value of which is subject to tax, he represents in the prescribed manner that he is the holder of a certificate issued under this Act.

(3) Any reference in this Act to the amount for which goods are sold shall, where the goods are sold subject to the payment of a royalty, be deemed to include such amount as, in the opinion of the Commissioner, is the value of the royalty.
Added by No. 39, 1932, s. 2; amended by No. 78, 1936, s. 5.

(4) For the purposes of this Act, a person shall be deemed to have sold goods if, in the performance of any contract (not being a contract for the sale of goods) under which he has received, or is entitled to receive, valuable consideration, he supplies goods the property in which (whether as goods or in some other form) passes, under the terms of the contract, to some other person.
Substituted by No. 64, 1940, s. 3.

(5) Where a sale and purchase, for one inclusive price, is made of goods upon the sale value of which sales tax is payable at a particular rate together with goods upon the sale value of which sales tax is payable at some other rate or is not payable, the respective amounts for which the goods are sold and purchased shall be deemed to be the amounts which, in the opinion of the Commissioner, would have been the sale prices of those goods if sold separately.
Substituted by No. 64, 1940, s. 3.

(6) For the purposes of the last preceding sub-section, ''goods'' (in so far as that word refers to goods upon the sale value of which sales tax is not payable) shall include any property on which sales tax is not payable.
Added by No. 78, 1936, s. 5.

(7) Any person who, at any time, ceases to be a manufacturer or wholesale merchant shall be deemed to continue to be a manufacturer or a wholesale merchant (as the case may be) until he has-

(a) sold;

(b) treated as stock for sale by retail;

(c) applied to his own use; or

(d) leased
the goods held in stock by him at that time or until the Commissioner is satisfied that none of those goods will become the subject of any transaction, act or operation specified in this sub-section.
Added by No. 78, 1936, s. 5.

(8) Where a person manufactures goods of the kind covered by paragraph (b) of the definition of ''Goods'' partly out of materials which have not gone into use or consumption in Australia, that person shall, in the manufacture of those goods, be deemed to have applied those materials to his own use.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 4.
Commissioner.

SECT

PART II-ADMINISTRATION
4. The Commissioner of Taxation shall have the general administration of this Act.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 5.
Powers of Second Commissioner.

SECT

Sub-section (1) amended by No. 216, 1973, s. 3.
5. (1) Subject to this section, a Second Commissioner of Taxation shall have and may exercise all the powers and functions of the Commissioner under this Act.
Amended by No. 216, 1973, s. 3.

(2) Where in this Act the exercise of any power or function by the Commissioner or the operation of any provision of this Act is dependent upon the opinion, belief or state of mind of the Commissioner in relation to any matter, that power or function may be exercised by a Second Commissioner or that provision may operate (as the case may be) upon the opinion, belief or state of mind of the Second Commissioner in relation to that matter.
Amended by No. 1, 1953, s. 2; and No. 216, 1973, s. 3.

(3) Nothing in this section shall be deemed to confer upon a Second Commissioner any power or function of the Commissioner under section four or nine of this Act, or to prevent the exercise of any power or function by the Commissioner under this Act, and the Commissioner shall have, in relation to any act of a Second Commissioner, the same power as if that act were done by himself.
Sections 6 and 7 repealed by No. 1, 1953, s. 2.
* * * * * * * *

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 8.
References to Commissioner.

SECT

Amended by No. 1, 1953, s. 2; and No. 216, 1973, s. 3.
8. Any reference in this Act to the Commissioner shall be deemed to include-

(a) in respect of matters as to which a Second Commissioner has exercised any power or function conferred upon him by this Act-a reference to that Second Commissioner; and

(b) in respect of matters as to which a Deputy Commissioner has exercised any power or function conferred upon him by delegation-a reference to that Deputy Commissioner.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 9.
Report by the Commissioner.

SECT

9. (1) The Commissioner shall furnish to the Treasurer annually, for presentation to the Parliament, a report on the working of this Act.

(2) In the report the Commissioner shall draw attention to any breaches or evasions of this Act which have come under his notice.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 10.
Officers to observe secrecy.

SECT

Sub-section (1) amended by No. 216, 1973, s. 3.
10. (1) Every person executing any power or duty conferred or imposed on an officer under this Act or the regulations shall, before entering upon his duties or exercising any power under this Act, make before a Justice of the Peace or a Commissioner for taking Affidavits or a Commissioner for Declarations, a declaration in the form prescribed.
Amended by No. 93, 1966, s. 3; and No. 216, 1973, s. 3.

(2) Any person who acts in the execution of any duty under this Act or the regulations before he has made the prescribed declaration or who after making the declaration makes a record of or divulges any information relating to the affairs of a person except in the performance of any duty under this Act shall be guilty of an offence.

Penalty: Five hundred dollars.
Amended by No. 93, 1966, s. 3; and No. 216, 1973, s. 3.

(3) Any person who has been an officer or has performed any duty under this Act, and who communicates any information acquired by him in the performance of any duty under this Act or the regulations to any person, other than a person to whom he is authorized by the Commissioner, a Second Commissioner or a Deputy Commissioner to communicate it, shall be guilty of an offence.

Penalty: Five hundred dollars.
Amended by No. 216, 1973, s. 3.

(4) Notwithstanding anything contained in this section, the Commissioner, a Second Commissioner or a Deputy Commissioner may communicate any matter, which comes to his knowledge in the performance of his official duties, to a Board of Review appointed under this Act or to the Commissioner of Income Tax for any State, or the officer or authority administering any Act of a State relating to Stamp Duties or Succession Duties (who is authorized by law to afford similar information to the Commissioner, a Second Commissioner or a Deputy Commissioner) or to the Comptroller-General of Customs:

Provided that, where any matter is communicated to a Board of Review in pursuance of this section and that matter consists of returns, or information derived from returns, of a taxpayer other than the taxpayer whose assessment is under review in the review in the course of which the communication is made, the members of the Board shall be subject to the same obligation as is imposed by sub-section (3) of this section upon a person who has been an officer under this Act.

(5) An officer shall not be required to produce in any Court any return, assessment or notice of assessment, or to divulge or communicate to any Court any matter or thing coming under his notice in the performance of his duties under this Act except as may be necessary for the purpose of carrying into effect the provisions of this Act.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 11.
Issue of certificates.

SECT

PART III-REGISTRATION AND CERTIFICATES
Sub-section (1) substituted by No. 216, 1973, s. 3.
11. (1) A person who becomes a manufacturer or wholesale merchant shall, within 28 days after he becomes a manufacturer or wholesale merchant, as the case may be, become registered as prescribed.
Sub-section (2) omitted by No. 216, 1973, s. 3.
* * * * * * * *
Amended by No. 25, 1931, s. 2.

(3) Upon registration a certificate of registration shall be issued to such manufacturer or wholesale merchant and shall, subject to this Act, remain in force until-

(a) the death or bankruptcy of the registered person; or

(b) the cancellation of the certificate in accordance with the provisions of this Act.
Inserted by No. 78, 1936, s. 6.

(3A) Notwithstanding anything contained in this Act, the Commissioner may, if he thinks fit, dispense with the registration, or cancel the certificate of registration, of any person who is a manufacturer or wholesale merchant and is engaged only in transactions, acts or operations in connexion with which sales tax is not payable by him:

Provided that if that person subsequently commences to engage in transactions, acts or operations in connexion with which sales tax is payable by him, he shall forthwith become registered as prescribed:

Provided further, and without limiting the application of the last preceding proviso, that in the case of any person whose registration has been so dispensed with or whose certificate of registration has been so cancelled, and who is a wholesale merchant by virtue of paragraph (b) or (c) of the definition of ''Wholesale merchant'', the Commissioner may, if he thinks fit, at any time while that person continues to be a wholesale merchant by virtue of either of those paragraphs, by notice in writing require that person to become registered and that person shall become registered as prescribed within the time specified in that notice.
Substituted by No. 25, 1931, s. 2; amended by No. 78, 1936, s. 6.

(4) Notwithstanding any statement contained in any certificate in force at the date of the commencement of this sub-section in regard to the period for which the certificate shall remain in force, every certificate in force at that date shall, subject to sub-section (3A) of this section and section sixteen of this Act, remain in force until the death or bankruptcy of the registered person to whom it was issued.
Sub-section (4A) omitted by No. 61, 1935, s. 2.
* * * * * * * *
Inserted by No. 39, 1932, s. 3; amended by No. 61, 1935, s. 2.

(4B) Any manufacturer or wholesale merchant who was, prior to the thirtieth day of June, One thousand nine hundred and thirty-one, the holder of a certificate of registration, and who failed to apply for a fresh certificate as required by sub-section (4) of section eleven of the Sales Tax Assessment Act (No. 1) 1930, shall be deemed to have continued to be a registered person after that date, and the certificate held by him prior to that date shall be deemed to have remained in force up to the date of commencement of this sub-section, and, subject to section sixteen of this Act, shall be deemed to be in force after the commencement of this sub-section until the death or bankruptcy of the manufacturer or wholesale merchant.

(5) Certificates shall be issued by the Commissioner or by a person thereto authorized in writing by the Commissioner.

(6) Certificates under this Part shall be subject to the following conditions:-

(a) That the person to whom the certificate is issued will-

(i) keep proper books or accounts for the purposes of this Act;

(ii) render true statements of all sales made by him as and when required by the Commissioner; and

(iii) duly pay all tax required by or under this Act to be paid by him; and

(b) Such other conditions as are prescribed.
Sub-sections (7) and (8) omitted by No. 216, 1973, s. 3.
* * * * * * * *
Inserted by No. 61, 1935, s. 2; amended by No. 93, 1966, s. 3.

(8A) In any case where, in the opinion of the Commissioner, it is necessary for the protection of the revenue to do so, he may, in writing, require any registered person to give security for compliance by that person with the conditions of any certificate issued to him under this Act, and that person shall, within twenty-eight days after the date of the requirement, give security to the satisfaction of the Commissioner, in such amount, not exceeding Two thousand dollars, as the Commissioner considers reasonable, for compliance with the conditions of the certificate.
Inserted by No. 61, 1935, s. 2.

(8B) Every security given under the last preceding sub-section shall remain in force until-

(a) fresh security satisfactory to the Commissioner is furnished in lieu thereof by the registered person;

(b) the expiration of the prescribed period after the Commissioner has received from any party to the security, other than the taxpayer, a request, in writing, to be discharged from his obligations under the security; or

(c) the Commissioner, by notice in writing, relieves the parties to the security from their obligations under the security:

Provided that nothing in this sub-section shall relieve any party to a security from his obligations under the security in respect of any period prior to the date of the termination of the security.
Added by No. 25, 1931, s. 2.

(9) The manner in which security shall be given for the purposes of this section, and the forms to be used in connexion therewith, shall be as prescribed, and a form of security may be prescribed which shall suffice for all the purposes of a bond or guarantee, and which, without sealing, shall bind its subscribers as if sealed, and, unless otherwise provided therein, jointly and severally, and for the full amount.
Added by No. 39, 1932, s. 3; amended by No. 216, 1973, s. 3.

(9A) Where a taxpayer has given a security in pursuance of this section, the assent of the Commissioner to a Deed of Arrangement made by, for or in respect of the affairs of the taxpayer under Part X of the Bankruptcy Act 1966-1973, shall not release any party to that security, other than the taxpayer, from any of his obligations under the security.
Added by No. 25, 1931, s. 2.

(10) Securities given for the purposes of this Act shall not be subject to stamp duty under the law of any State.
Added by No. 25, 1931, s. 2; amended by No. 61, 1935, s. 2.

(11) Upon the receipt by the Commissioner from any party to a security, other than the taxpayer, of a request to be discharged from his obligations under the security, or upon the termination of any security, or if, at any time, the Commissioner is not satisfied that the security given by any registered person is sufficient, the Commissioner may, by notice in writing, require the registered person who has given the security to furnish fresh security or additional security within such time as is specified in the notice, and the registered person shall give security accordingly.
Added by No. 25, 1931, s. 2.

(12) The provisions of this section relating to securities shall not apply to any person other than a person who is engaged in-

(a) the manufacture or sale of goods upon the sale value of which sales tax is payable by him under this Act; or

(b) other transactions, acts or operations in connexion with which sales tax is payable by him.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 12.
Quotation of certificates.

SECT

12. (1) A registered person shall quote his certificate in such manner and under such circumstances as are prescribed.
Amended by No. 93, 1966, s. 3.

(2) A registered person shall not quote his certificate except as prescribed.

Penalty: Two hundred dollars.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 13.
Failure to register or give security.

SECT

Amended by No. 61, 1935, s. 3; No. 78, 1936, s. 7; and No. 93, 1966, s. 3.
13. Any person carrying on business as a manufacturer or as a wholesale merchant who is required by or under section eleven of this Act to become registered and who fails, within or at the time specified by or under that section to become registered, or fails within the time so specified to apply for a fresh certificate, or, in either case, to give security to the satisfaction of the Commissioner if so required by him, shall be guilty of a separate offence for each day during which he fails to become so registered or so to apply for a fresh certificate or so, in either case, to give such security.

Penalty: Two hundred dollars, for each separate offence.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 14.
Non-observance of conditions.

SECT

Amended by No. 93, 1966, s. 3.
14. Any manufacturer or wholesale merchant to whom a certificate has been issued under this Part who contravenes or fails to observe any condition of the certificate shall be guilty of an offence.

Penalty: Two hundred dollars.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 15.
Wrongful quotation of certificate.

SECT

Amended by No. 93, 1966, s. 3.
15. Any person who, in relation to any transaction, act or operation in respect of goods the sale value of which is subject to tax under this Act, falsely represents that he is a registered person or falsely quotes a certificate, shall be guilty of an offence.

Penalty: Two hundred dollars.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 16.
Registered person ceasing to carry on business.

SECT

Amended by No. 78, 1936, s. 8.
16. Any manufacturer or wholesale merchant to whom a certificate has been issued under this Part who, during the currency of the certificate, ceases to carry on the business to which the certificate relates shall forthwith notify the Commissioner in writing of his having so ceased to carry on business and shall-
(a) at the same time; or

(b) in any case to which sub-section (7) of section three of this Act applies-forthwith upon being required by the Commissioner by notice in writing,
forward his certificate to the Commissioner who, upon being satisfied that the conditions of the certificate have been observed, shall cause it to be cancelled.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 17.
Sales tax.

SECT

PART IV-LIABILITY TO TAXATION
Sub-section (1) amended by No. 62, 1930, s. 4.
17. (1) Subject to, and in accordance with, the provisions of this Act, the sales tax imposed by the Sales Tax Act (No. 1) 1930 shall be levied and paid upon the sale value of goods manufactured in Australia, either before or after the commencement of this Act, by a taxpayer and on or after the first day of August One thousand nine hundred and thirty sold by him or treated by him as stock for sale by retail or applied to his own use.
Added by No. 78, 1936, s. 9; amended by No. 30, 1940, s. 3.

(2) For the purposes of this section goods manufactured in Australia by a taxpayer and applied to his own use means goods manufactured in Australia in the course of carrying on a business and applied by the taxpayer to his own use whether for the purpose of that business or for any other purpose and whether or not those goods are of a class manufactured by that person for sale.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 17A.
Goods deemed to be sold.

SECT

Inserted by No. 29, 1934, s. 3; amended by No. 78, 1936, s. 10.
17A. Where goods are manufactured for a person wholly or in part out of materials supplied by him, the manufacturer of the goods, whether he manufactures those goods himself or procures their manufacture by another person, shall, for the purposes of this Act, be deemed to have sold the goods to the first-mentioned person, at the time of their delivery to him, for the amount charged to him by the manufacturer in respect of those goods.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 18.
Sale value of goods.

SECT

Sub-section (1) amended by No. 25, 1931, s. 3; No. 39, 1932, s. 4; No. 29, 1934, s. 4; and No. 78, 1936, s. 11.
18. (1) For the purposes of this Act, the sale value of goods, not being goods to which the next succeeding sub-section applies which are sold by the manufacturer to an unregistered person or to a registered person who has not quoted his certificate in respect of that sale shall be-

(a) where the goods are sold by wholesale-the amount for which those goods are sold;

(b) where the goods are sold by retail-

(i) if the goods are of a class which the manufacturer himself sells by wholesale-the amount for which the goods would be sold by the manufacturer if sold by wholesale; and

(ii) in any other case-the amount for which those goods could have been purchased by the taxpayer from another manufacturer if that other manufacturer had manufactured those goods in the ordinary course of his business for sale to the taxpayer; and

(c) where the goods are deemed to have been sold by a manufacturer to another person pursuant to section seventeen A of this Act-the amount charged to that person by the manufacturer in respect of those goods.
Amended by No. 39, 1932, s. 4; No. 47, 1933, s. 3; No. 29, 1934, s. 4; No. 78, 1936, s. 11; and No. 30, 1940, s. 4.

(2) For the purposes of this Act the sale value of goods treated by the manufacturer of the goods as stock for sale by retail shall be-

(a) where the goods are of a class which the manufacturer himself sells by wholesale-the amount for which the goods would be sold by the manufacturer if sold by wholesale; and

(b) where the goods are of a class which the manufacturer himself does not sell by wholesale-the amount for which the goods could have been purchased by the taxpayer from another manufacturer if that other manufacturer had manufactured those goods in the ordinary course of his business for sale to the taxpayer:

Provided that in any case where the Commissioner is satisfied, with respect to all the goods used in, wrought into or attached to any goods (being goods to which this sub-section applies) manufactured by the taxpayer, that sales tax has been paid in respect of the goods so used, wrought into or attached, the sale value of the manufactured goods may, at the option of the taxpayer, be the amount of the wages actually paid by him in respect of the manufacture of the manufactured goods increased by seventy-five per centum of that amount:

Provided further that where any goods to which this sub-section applies have been manufactured for the taxpayer wholly or in part out of goods supplied by him to another person for that purpose, and the Commissioner is satisfied that sales tax has been paid in respect of all the goods so supplied, the sale value of the manufactured goods shall be the total amount payable by the taxpayer to that other person in respect of the manufacture of the manufactured goods increased by thirty-three and one-third per centum of that amount.
Amended by No. 39, 1932, s. 4; No. 47, 1933, s. 3; No. 29, 1934, s. 4; and No. 78, 1936, s. 11.

(3) For the purposes of this Act, the sale value of goods manufactured by any person and applied to his own use shall be-

(a) where the goods are of a class which the manufacturer himself sells by wholesale-the amount for which the goods would be sold by the manufacturer if sold by wholesale; and

(b) where the goods are of a class which the manufacturer himself does not sell by wholesale-the amount for which the goods could have been purchased by the taxpayer from another manufacturer if that other manufacturer had manufactured those goods in the ordinary course of his business for sale to the taxpayer:

Provided that in any case where the Commissioner is satisfied with respect to all the goods used in, wrought into or attached to any goods (being goods to which this sub-section applies) manufactured by the taxpayer, that sales tax has been paid in respect of the goods so used, wrought into or attached, the sale value of the manufactured goods shall, unless the manufacturer sells similar goods by wholesale, be the amount of the wages actually paid in respect of the manufacture of the manufactured goods increased by twenty per centum of that amount.
Substituted by No. 78, 1936, s. 11; amended by No. 30, 1940, s. 4.

(3A) Where, in the case of goods to which paragraph (b) of subsection (1) of this section applies or to which sub-section (2) or subsection (3) of this section applies (not being goods to which either of the provisoes to sub-section (2) or the proviso to sub-section (3) applies)-

(a) no sale value of the goods has been set forth in any return required to be furnished under this Act; or

(b) the amount set forth in any return required to be furnished under this Act as the sale value of the goods is less than the amount which, in the opinion of the Commissioner, is a fair and reasonable wholesale value of the goods,
the Commissioner may, whether or not the goods are of a class sold by any other person by wholesale, determine the amount which, in his opinion, is a fair and reasonable wholesale value of the goods, and the amount so determined shall be the sale value of the goods for the purposes of this Act.
Amended by No. 29, 1934, s. 4; and No. 78, 1936, s. 11.

(4) Notwithstanding anything contained in sub-section (1) of this section, where, in respect of any sale to which that sub-section applies-

(a) the vendor and the purchaser are companies the shareholding interests of which are, in the opinion of the Commissioner, directly or indirectly in substantially the same hands;

(b) the vendor or the purchaser is a company in which, in the opinion of the Commissioner, the purchaser or the vendor, as the case may be, directly or indirectly controls the voting power of the company;

(c) the circumstances are such that, in the opinion of the Commissioner, the vendor or the purchaser is directly or indirectly in substantial control of the business operations of the other; or

(d) the goods sold were manufactured, wholly or in part, from materials sold to the manufacturer by the purchaser,
and it appears to the Commissioner that the amount for which those goods were sold is less than their fair and reasonable wholesale value, the Commissioner shall alter the sale value to the amount which, in his opinion, is the fair and reasonable wholesale value of the goods and the value as so altered shall be the sale value of those goods for the purposes of this Act.
Substituted by No. 25, 1931, s. 3; amended by No. 78, 1936, s. 11.

(5) For the purposes of this section, the sale value of goods shall not be increased by any amount payable in respect of sales tax but, when the goods are sold in bond, the sale value shall be increased by the amount of any duty of Excise to which the goods would be subject if entered for home consumption at the time at which they are sold.*
Inserted by No. 25, 1931, s. 3.

(5A) Notwithstanding anything contained in this section, in the case of any prescribed goods manufactured to the order of individual customers, the sale value shall be an amount ascertained in such manner as is prescribed, but not exceeding the amount for which the goods are sold.
Inserted by No. 78, 1936, s. 11.

(5B) Notwithstanding anything contained in this Act, the Commissioner may enter into an agreement with any taxpayer as to the manner of ascertaining the sale value or sale values of goods which during the period of the agreement become the subject of any transaction, act or operation effected or done by the taxpayer in respect of which tax is payable under this Act and the sale value or sale values ascertained in the manner specified in the agreement shall, for the purposes of this Act, be the sale value or sale values of those goods in respect of those transactions, acts or operations. The agreement may be in respect of any or all of those goods and in respect of any or all of the transactions, acts or operations effected or done by the taxpayer in relation thereto.
Inserted by No. 78, 1936, s. 11.

(5C) Every agreement made pursuant to the last preceding sub-section shall commence on a date which shall be specified in the agreement and shall continue in force until a date specified in a notice in writing of determination, which either party may at any time give to the other party, or such earlier date as a party receiving a written notice of determination may specify by a further notice in writing of determination to the other party:

Provided that no notice of determination, or further notice of determination, shall specify a date earlier than the date on which that notice, or further notice (as the case may be), is given to the other party.
Sub-section (6) omitted by No. 216, 1973, s. 3.
* * * * * * * *

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 19.
Liability for tax.

SECT

19. Sales tax shall be paid by the manufacturer of goods the sale value of which is specified in the last preceding section.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 20.
Exemptions.

SECT

Substituted by No. 61, 1935, s. 4; amended by No. 216, 1973, s. 3.
20. Notwithstanding anything contained in section nineteen of this Act, sales tax shall not be payable under this Act by the person specified in that section upon the sale value of goods the sale value of which is, by virtue of the Sales Tax (Exemptions and Classifications) Act 1935-1973, exempt from sales tax under this Act.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 21.
Returns, &c.

SECT

PART V-RETURNS
Amended by No. 47, 1933, s. 5.
21. Every manufacturer who, during any month-

(a) makes any of the sales specified in section eighteen of this Act; or

(b) treats any goods as stock for sale by him by retail; or

(c) applies to his own use any goods specified in sub-section (3) of section eighteen of this Act,
shall, within twenty-one days after the close of that month, furnish to the Commissioner a return of those sales, or, as the case may be, of those goods, in the prescribed form, setting forth such information as is prescribed or is required for the due completion of that form.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 22.
Further returns.

SECT

22. In addition to any return that may have been required under the last preceding section, the Commissioner may, by notice in writing, call upon any person to furnish to him, within the time specified in the notice, such return, or such further or fuller return, as the Commissioner requires, whether in that person's own behalf or as an agent or a trustee.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 23.
Department to obtain information and evidence.

SECT

23. (1) The Commissioner may, by notice in writing, require any person, whether a taxpayer or not-

(a) to furnish him with such information as he requires; or

(b) to attend and give evidence before him or before any officer authorized by him in that behalf,
for the purpose of inquiring into or ascertaining his or any other person's liability under any of the provisions of this Act, and may require him to produce all books, documents and other papers whatsoever in his custody or under his control relating thereto.

(2) The Commissioner may require the information or evidence to be given on oath, and either verbally or in writing, and for that purpose he or the officer so authorized by him may administer an oath.

(3) The Regulations may prescribe scales of expenses to be allowed to persons required under this section to attend.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 24.
Time of payment of tax.

SECT

PART VI-COLLECTION AND RECOVERY OF TAX
Sub-section (1) amended by No. 25, 1931, s. 5; and No. 78, 1936, s. 12.
24. (1) Every person liable to pay tax upon the sale value of any goods, sold, treated or applied by him during any month as specified in sub-section (1), (2) or (3) of section eighteen of this Act, shall, within twenty-one days after the close of that month, pay sales tax upon the sale value of the goods.
Sub-section (2) omitted by No. 78, 1936, s. 12.
* * * * * * * *

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 25.
Further tax.

SECT

25. (1) Where the Commissioner finds in any case that tax or further tax is payable by any person, the Commissioner may-

(a) assess the sale value upon which tax should be or should have been paid; and

(b) calculate the tax or further tax which is payable.
Amended by No. 78, 1936, s. 13.

(2) Where, under sub-section (3A) or (4) of section eighteen of this Act, the sale value of any goods has been altered, the Commissioner shall calculate the further tax (if any) payable in consequence of that alteration.
Inserted by No. 47, 1933, s. 6.

(2A) Where-

(a) any person makes default in furnishing any return; or

(b) the Commissioner is not satisfied with the return made by any person; or

(c) the Commissioner has reason to believe or suspect that any person (though he may not have furnished any return) is liable to pay sales tax,
the Commissioner may cause an assessment to be made of the amount upon which, in his judgment, sales tax ought to be levied, and that person shall be liable to sales tax thereon, excepting so far as he establishes on objection that the assessment is excessive.
Inserted by No. 78, 1936, s. 13; amended by No. 93, 1966, s. 3.

(2B) Any person who becomes liable to pay sales tax by virtue of an assessment made under the last preceding sub-section shall also be liable to pay, by way of additional tax, double the amount of that sales tax or the amount of Two dollars whichever is the greater:

Provided that the Commissioner may, in any particular case, for reasons which he thinks sufficient, remit the additional tax or any part thereof.

(3) As soon as conveniently may be after an assessment is made or a sale value is altered, the Commissioner shall cause notice in writing of the assessment or alteration and of the tax or further tax to be given to the person liable to pay the tax or further tax.

(4) The amount of tax or further tax specified in the notice shall be payable on or before the date specified in the notice together with any other amount which may be payable in accordance with any other provision of this Act.

(5) The omission to give any such notice shall not invalidate the assessment and calculation made by the Commissioner.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 26.
Refunds of tax.

SECT

Sub-section (1) substituted by No. 47, 1933, s. 7.
26. (1) Where the Commissioner finds in any case that tax has been overpaid and is satisfied that the tax 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 by the taxpayer, the Commissioner may refund the amount of tax found to be overpaid.
Amended by No. 25, 1931, s. 6; and No. 47, 1933, s. 7.

(2) Where a registered person has sold goods upon the sale value of which he has paid tax, and has subsequently written off as a bad debt the whole or any part of the amount for which the goods were sold, the Commissioner may-

(a) on proof to his satisfaction that the whole amount is a bad debt-refund to the registered person the amount of tax paid on the sale value of the goods;

(b) on proof to his satisfaction that a part of the amount is a bad debt-refund to the registered person so much of the tax as bears to the total amount of 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 any amount in respect of which tax has been so refunded is at any time wholly or partly recovered by the taxpayer, he shall, within twenty-one days after the close of the month in which the amount is so recovered, repay to the Commissioner so much of the tax refunded as bears to the total amount of that tax the proportion which the amount so recovered bears to the amount in respect of which tax was so refunded.
Omitted by No. 8, 1935, s. 4; inserted by No. 78, 1936, s. 14.

(3) Where the Commissioner is satisfied that -

(a) tax has been paid in respect of the sale of goods to a registered person who was required to quote his certificate in respect of the purchase of those goods but who failed to do so;

(b) the tax has been wholly or partly included in the price for which that registered person purchased the goods; and

(c) 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, if so satisfied-

(i) within a period of three years; or

(ii) on consideration of a claim in writing lodged with the Commissioner, within a period of three years,
from the date upon which the goods were so sold, pay to that registered person an amount equal to the tax so paid and included.
Added by No. 39, 1932, s. 6; amended by No. 61, 1935, s. 13; and No. 216, 1973, s. 3.

(4) Where goods are sold by any person to the Government of the Commonwealth or the Government of a State, and the Commissioner is satisfied-

(a) that the goods are for the official use of a Government Department or of an authority specified in item 74 in the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1973, and are not for re-sale, and, in the case of goods sold to the Government of a State, an arrangement of the kind specified in that item has been made between the Governor-General and the Governor of the State,

(b) that tax has been paid or is payable under this Act in respect of some prior act, operation or transaction in relation to those goods, or goods used in, wrought into or attached to those goods,

(c) that the amount of that tax has been paid or is payable by the person who so sold the goods, or has been wholly or partly included in the price for which that person purchased those goods, or the goods used in, wrought into or attached to those goods, and

(d) that the amount of that tax has been excluded wholly or in part from the price for which the goods were sold by that person to the Government or Government Authority,
the Commissioner may refund or pay to that person the amount which, in the opinion of the Commissioner, was so excluded.
Added by No. 39, 1932, s. 6.

(5) Where the Commissioner is satisfied that goods, which have been manufactured by a baker or pastrycook, and to which the sale value prescribed by sub-section (2) of section eighteen of this Act applies, have been donated to any public organization or committee established for the purpose of assisting unemployed persons in necessitous circumstances, or to any charitable institution, the taxpayer shall be entitled to a rebate of tax on the sale value of those goods.
Added by No. 47, 1933, s. 7.

(6) Notwithstanding anything contained in this section, if, either before or after the commencement of this sub-section, 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 transactions acts or operations which took place before the date of assent to the law making the alteration.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 27.
Taxpayer leaving Australia.

SECT

27. (1) When the Commissioner has reason to believe that a taxpayer may leave Australia before the tax or further tax becomes due and payable by him the tax or further tax shall be due and payable on such date as the Commissioner fixes and notifies to the taxpayer.
Sub-sections (2)-(6) omitted by No. 40, 1962, s. 3.
* * * * * * * *

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 28.
Time to pay-extensions and instalments.

SECT

28. The Commissioner may, in such cases as he thinks fit-

(a) extend the time for payment as he considers the circumstances warrant; or

(b) permit the payment of tax to be made by instalments within such time as he considers the circumstances warrant.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 29.
Penal tax.

SECT

29. If the tax or further tax is not paid before the expiration of the time specified in section twenty-four or twenty-five of this Act, or such further time as may be allowed by the Commissioner under section twenty-eight of this Act, additional tax shall be payable at the rate of ten per centum per annum upon the amount of tax unpaid, to be computed from the expiration of the time specified in section twenty-four or twenty-five of this Act, or, where further time has been allowed by the Commissioner under section twenty-eight of this Act, from the expiration of that further time:

Provided that the Commissioner may, in any particular case, for reasons which in his discretion he thinks sufficient, remit the additional tax imposed or any part thereof.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 30.
Recovery of tax.

SECT

30. (1) Tax shall be deemed when it becomes due and payable to be a debt due to the King on behalf of the Commonwealth and payable to the Commissioner in the manner and at the place prescribed.

(2) Any tax unpaid, including any additional tax, may be sued for and recovered in any court of competent jurisdiction by the Commissioner or a Deputy Commissioner suing in his official name.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 31.
Substituted service.

SECT

31. If, in any proceedings against a taxpayer for the recovery of tax or additional tax, the defendant-

(a) is absent from Australia and has not to the knowledge of the Commissioner after reasonable inquiry in that behalf any attorney or agent in Australia on whom service of process can be effected; or

(b) cannot after reasonable inquiry be found,
service of any process in the proceedings may, without leave of the Court, be effected on him by posting the same or a sealed copy thereof in a letter addressed to him at his last known place of business or abode in Australia.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 32.
Liquidator to give notice.

SECT

Sub-section (1) substituted by No. 78, 1936, s. 15.
32. (1) Every person who is liquidator of any company which is being wound-up and which is, or on or after the first day of August, One thousand nine hundred and thirty has been, a manufacturer or wholesale merchant, shall, within fourteen days after he has become liquidator of that company, give notice in writing to the Commissioner of his appointment as liquidator.
Substituted by No. 78, 1936, s. 15.

(2) The Commissioner shall, as soon as practicable thereafter, notify to the liquidator the amount which appears to the Commissioner to be sufficient to provide for any tax which then is or will thereafter become payable by the company.
Inserted by No. 78, 1936, s. 15.

(2A) The liquidator-

(a) shall not without leave of the Commissioner part with any of the assets of the company until he has been so notified;

(b) shall set aside out of the assets available for the payment of the tax, assets to the value of the amount so notified, or the whole of the assets so available if they are of less than that value; and

(c) shall, to the extent of the value of the assets which he is so required to set aside, be liable as trustee to pay the tax.
Inserted by No. 78, 1936, s. 15; amended by No. 93, 1966, s. 3.

(2B) If the liquidator fails to comply with any provision of this section (or fails as trustee duly to pay the tax for which he is liable under the last preceding sub-section), he shall, to the extent of the value of the assets of which he has taken possession and which are, or were at any time, available to him for the payment of the tax, be personally liable to pay the tax, and shall be guilty of an offence.

Penalty: Not less than Two dollars or more than One hundred dollars.

(3) Where more persons than one are appointed liquidators or required by law to carry out the winding-up, the obligations and liabilities attaching to a liquidator under this section shall attach to each of such persons:

Provided that where any one of such persons has paid the tax due in respect of the company being wound-up the other person or persons shall be liable to pay that person each his equal share of the amount of the tax so paid.
Added by No. 29, 1934, s. 5.

(4) Notwithstanding anything contained in this section, all costs, charges and expenses which, in the opinion of the Commissioner, have been properly incurred by the liquidator in the winding-up of a company, including the remuneration of the liquidator, may be paid out of the assets of the company in priority to any tax payable in respect of the company.
Added by No. 78, 1936, s. 15.

(5) Nothing in this section shall limit the liability of a liquidator under section sixty-nine of this Act in respect of any transactions, acts or operations effected or done by him as liquidator in respect of any goods.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 33.
Agent for absentee principal winding-up business.

SECT

33. (1) Where an agent for an absentee principal has been required by the principal to wind-up the business of his principal he shall, before taking any steps to wind-up the business, notify the Commissioner of his intention so to do, and shall set aside such sum out of the assets of the principal as appears to the Commissioner to be sufficient to provide for any tax that becomes payable.

(2) An agent who fails to give notice to the Commissioner or fails to provide for payment of the tax as required by this section shall be personally liable for any tax that becomes payable in respect of the business of the principal.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 34.
When tax not paid during lifetime.

SECT

34. In any case where, whether intentionally or not, a taxpayer escapes full taxation in his lifetime by reason of not having duly made full, complete and accurate returns-

(a) the Commissioner shall have the same powers and remedies against the executors and administrators of the taxpayer in respect of the liability which the taxpayer had as he would have had against the taxpayer in his lifetime;

(b) the executors and administrators shall make such returns and furnish such information as the Commissioner requires for the purpose of an accurate assessment;

(c) the amount of tax shall (where the taxpayer's default was intentional) be double the amount of the difference between the sales tax so assessed and the amount actually paid by the taxpayer, and shall be a first charge on all the taxpayer's estate in the hands of the executors and administrators; and

(d) no lapse of time shall prevent the operation of this section, and the Commissioner may take all such proceedings and exercise all such powers and remedies for the purpose of giving effect to this section and recovering the double tax as in the case of ordinary assessments and taxation.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 35.
Provision for payment of tax by executors or administrators.

SECT

35. (1) Where, at the time of a taxpayer's death, he had not paid the whole of the tax payable up to the date of his death, the Commissioner shall have the same powers and remedies for the assessment and recovery of tax from the executors and administrators as he would have had against that person, if that person were alive.

(2) The executors or administrators shall furnish such of the returns mentioned in Part V of this Act as have not been made by the deceased person.

(3) Where the executors or administrators are unable or fail to furnish a return, the Commissioner may estimate and make an assessment of the sale value on which, in his judgment, tax ought to be charged.

(4) Where, in respect of the estate of any deceased taxpayer, probate has not been granted or letters of administration have not been taken out within six months of his death, the Commissioner may cause an assessment to be made of the amount of tax due by the deceased.

(5) The Commissioner shall cause notice of the assessment to be published twice in a daily newspaper circulating in the State in which the taxpayer resided.

(6) Any person claiming an interest in the estate of the taxpayer, may, within forty-two days after the first publication of notice of the assessment, post to or lodge with the Commissioner an objection in writing against the assessment stating fully and in detail the grounds on which he relies, and the provisions of this Act relating to objections and appeals shall thereupon apply in relation to the objection as if the person so claiming an interest were the taxpayer.

(7) Subject to any amendment of the assessment by the Commissioner, or by the Board of Review or by a Court, the assessment so made shall be conclusive evidence of the indebtedness of the deceased to the Commissioner.

(8) The Commissioner may issue an order in the form in the Second Schedule to this Act authorizing any member of the police force of the Commonwealth or of a State or of a Territory of the Commonwealth or any other person named therein to levy the amount of tax due by the deceased, with costs by distress and sale of any property of the deceased.

(9) Upon the issue of any such order the member or persons so authorized shall have power to levy that amount accordingly in the prescribed manner.

(10) Notwithstanding anything contained in the last three preceding sub-sections, if at any time probate of the will of the deceased is granted to, or letters of administration of the estate are taken out by, a person, that person may, within forty-two days after the date on which probate was granted or letters of administration were taken out, lodge an objection against the assessment, stating fully and in detail the grounds on which he relies, and the provisions of this Act relating to objections and appeals shall thereupon apply in relation to the objection as if that person were the taxpayer.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 36.
Recovery of tax paid on behalf of another person.

SECT

36. Every person who, under the provisions of this Act, pays any tax for or on behalf of any other person shall be entitled to recover the amount so paid from that other person as a debt, together with the costs of recovery, or to retain or deduct that amount out of any money in his hands belonging or payable to that other person.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 37.
Contributions from joint taxpayers.

SECT

37. Where two or more persons are jointly liable to tax they shall each be liable for the whole tax, but any of them who has paid the tax may recover contributions as follows:-

(a) a person who has paid the tax in respect of the sale value of any goods may recover by way of contribution from any other person jointly liable to that tax a sum which bears the same proportion to the tax as the interest which that other person had in those goods bears to the total interests therein of the persons jointly liable to tax;

(b) every person entitled to contribution under this section may sue therefor in any court of competent jurisdiction as money paid to the use of the person liable to contribute at his request; or may retain or deduct the amount of the contribution out of any moneys in his hands belonging or payable to the person liable to contribute.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 38.
Commissioner may collect tax from person owing money to taxpayer.

SECT

Sub-section (1) amended by No. 216, 1973, s. 3.
38. (1) The Commissioner may, by notice in writing (a copy of which shall be forwarded to the taxpayer to the last place of address known to the Commissioner), require-

(a) any person by whom any money is due or accruing or may become due to a taxpayer;

(b) any person who holds or may subsequently hold money for or on account of a taxpayer;

(c) any person who holds or may subsequently hold money on account of some other person for payment to a taxpayer; or

(d) any person having authority from some other person to pay money to a taxpayer,
to pay to him, forthwith, upon the money becoming due or being held, or within such further time as the Commissioner, a Second Commissioner or a Deputy Commissioner allows, the money or so much thereof as is sufficient to pay the tax due by the taxpayer or the fines and costs (if any) imposed by a Court on him in respect of an offence against this Act.
Amended by No. 93, 1966, s. 3.

(2) Any person who fails to comply with any notice under this section shall be guilty of an offence.

Penalty: One hundred dollars.

(3) Where the amount payable by the person to the taxpayer is less than the amount of tax due by the taxpayer, the person shall pay to the Commissioner in reduction of the amount of tax due the amount payable by that person to the taxpayer.

(4) Any person making any payment in pursuance of this section shall be deemed to have been acting under the authority of the taxpayer and of all other persons concerned and is hereby indemnified in respect of such payment.

(5) If the tax due by the taxpayer, or the fine and costs (if any) imposed by a court on him, are paid before any payment is made under a notice given in pursuance of this section, the Commissioner shall forthwith give notice to the person of the payment.

(6) In this section-

''Tax'' means sales tax and includes additional tax chargeable under this Act, and any judgment debt and costs in respect of tax;

''Person'' includes company, partnership, Commonwealth or State Officer, and any public authority (corporate or unincorporate) of the Commonwealth or a State.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 39.
Evidence.

SECT

Sub-section (1) amended by No. 216, 1973, s. 3.
39. (1) The production of any document or a copy of a document under the hand of the Commissioner, a Second Commissioner or a Deputy Commissioner purporting to be a notice or a copy of a notice specifying any liability of a taxpayer under this Act shall be conclusive evidence of the due exercise of any act required by this Act to be done or performed by the Commissioner, a Second Commissioner, or a Deputy Commissioner for the purpose of ascertaining the liability so specified and (except in proceedings on appeal when it shall be prima facie evidence only) shall be conclusive evidence of the correctness of any calculations upon which that liability is ascertained.
Amended by No. 216, 1973, s. 3.

(2) The production of any document under the hand of the Commissioner, a Second Commissioner or a Deputy Commissioner purporting to be a copy of or extract from any document or return furnished to or of any document issued by the Commissioner shall for all purposes be sufficient evidence of the matter therein set forth, without producing the original.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 40.
Powers of Board.

SECT

PART VII-OBJECTIONS AND APPEALS
Amended by No. 216, 1973, s. 3.
40. A Board of Review shall have power to review such decisions of the Commissioner, a Second Commissioner or Deputy Commissioner as are referred to it by the Commissioner under this Act and, for the purpose of reviewing such decisions, shall have all the powers and functions of the Commissioner in making assessments, determinations and decisions under this Act, and such assessments, determinations and decisions of the Board, and the decisions of the Board upon review, shall for all purposes (except for the purposes of sub-section (4) of section forty-one and sub-section (6) of section forty-two of this Act) be deemed to be assessments, determinations or decisions of the Commissioner.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 41.
Objections.

SECT

41. (1) A taxpayer who considers that any amount upon which he is required to pay sales tax in respect of any goods is not the sale value of those goods as declared by this Act or who is dissatisfied with any assessment or decision made by the Commissioner under this Act by which the sale value of any goods is ascertained may, within forty-two days after the first day upon which he is required by or under this Act to pay sales tax upon that amount or value, post to or lodge with the Commissioner an objection in writing against that amount or value stating fully and in detail the grounds on which he relies.

(2) The Commissioner shall consider the objection, and may either disallow it, or allow it, either wholly or in part.

(3) The Commissioner shall give to the objector written notice of his decision on the objection.
Amended by No. 216, 1973, s. 3.

(4) A taxpayer who is dissatisfied with the decision of the Commissioner, a Second Commissioner or Deputy Commissioner may within thirty days after the service by post of notice of that decision request the Commissioner in writing to refer the decision to a Board of Review for review.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 42.
References to Board of Review.

SECT

42. (1) Where a taxpayer has, in accordance with the last preceding section, requested the Commissioner to refer a decision to a Board of Review, the Commissioner shall, if the taxpayer's request is accompanied by a deposit of such amount as is prescribed for the particular class of case, refer the decision to the Board not later than thirty days after receipt of the request.

(2) A taxpayer shall be limited on the review to the grounds stated in his objection.

(3) If the amount or sale value has been reduced by the Commissioner after considering the objection, the reduced amount of value shall be that to be dealt with by the Board under the next succeeding sub-section.

(4) The Board, on review, shall give a decision and may either confirm the amount or sale value or reduce, increase or vary the amount or value.

(5) The Board may, if it considers the reference to be frivolous or unreasonable, order the forfeiture of the whole or part of the amount deposited in accordance with sub-section (1) of this section.

(6) The Commissioner or a taxpayer may appeal to the High Court from any decision of the Board under this section which, in the opinion of the High Court, involves a question of law and the Board shall, upon the request of the Commissioner or a taxpayer, refer to the High Court any question of law arising before the Board and the decision of the High Court thereon shall be final and conclusive.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 43.
Pending appeal not to delay payment of tax.

SECT

43. (1) The fact that an appeal or reference is pending shall not in the meantime interfere with or affect the amount or sale value the subject of that appeal or reference; and sales tax may be levied and recovered on the assessment as if no appeal or reference were pending.

(2) If the amount or value is altered on appeal or reference, a due adjustment shall be made, for which purpose amounts paid in excess shall be refunded, and amounts short paid shall be recoverable as arrears.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 44.
Adjustment of tax consequent upon objections.

SECT

44. Where, as a result of the consideration of any objection, reference to a Board of Review, or decision by the High Court under this Part, the sale value of any goods is increased or reduced, sales tax shall be payable in accordance with this Act upon the sale value as so increased or reduced.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 45.
Offences.

SECT

PART VIII-PENAL PROVISIONS
Sub-section (1) amended by No. 93, 1966, s. 3.
45. (1) Any person who-

(a) fails or neglects duly to furnish any return or information or to comply with any requirement of the Commissioner as and when required by this Act or the Regulations thereunder, or by the Commissioner; or

(b) without just cause shown by him refuses or neglects duly to attend and give evidence when required by the Commissioner or any officer duly authorized by him, or to answer truly and fully any questions put to him, or to produce any book or papers required of him by the Commissioner or any such officer; or

(c) makes or delivers a return which is false in any particular or makes any false answer whether verbally or in writing; or

(d) contravenes any provision of this Act for the contravention of which no penalty is expressly provided,
shall be guilty of an offence.

Penalty: Not less than Four dollars nor more than Two hundred dollars.
Omitted by No. 29, 1934, s. 6; inserted by No. 8, 1935, s. 5.

(2) In any prosecution, for an offence against paragraph (c) of sub-section (1) of this section, of any person who has not previously been convicted of an offence against this Act or against the Sales Tax Procedure Act 1934, it shall be a defence if the defendant proves-

(a) that the return or answer to which the prosecution relates was prepared or made by him personally; and

(b) that the false particulars were given or (as the case may be) the false statement was made through ignorance or inadvertence.

(3) Any person who, after conviction for an offence against this section, continues to fail to comply with the requirements, in respect of which he was convicted, shall be guilty of an offence and punishable as provided in section forty-nine of this Act.
Sub-section (4) omitted by No. 29, 1934, s. 6.
* * * * * * * *

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 46.
Additional tax in certain cases.

SECT

Sub-section (1) amended by No. 39, 1932, s. 7; and No. 93, 1966, s. 3.
46. (1) Notwithstanding anything contained in the last preceding section, any person who-

(a) fails or neglects duly to furnish any return or information as and when required by this Act or the Regulations thereunder or by the Commissioner; or

(b) fails to include any particulars of goods the sale value of which is subject to tax under this Act in any return or includes those particulars in a column of the return provided for particulars of goods in respect of which sales tax is not payable,
shall, if a taxpayer to whom paragraph (a) of this sub-section applies, be liable to pay additional tax at the rate of ten per centum per annum upon the amount of tax assessable to him (such percentage to be calculated for the period commencing on the last day allowed for furnishing the return or information and ending on the day upon which the return or information is furnished or the day upon which the assessment is made, whichever first happens), or the sum of Two dollars, whichever is the greater, or, if a taxpayer to whom paragraph (b) of this sub-section applies, shall be liable to pay by way of additional tax the amount of Two dollars or double the amount of the difference between the tax properly payable and the tax payable upon the basis of the return lodged, whichever is the greater:

Provided that the Commissioner may, in any particular case, for reasons which he thinks sufficient, remit the additional tax or any part thereof.

(2) If the Commissioner considers that the circumstances of any case warrant action being taken to recover the penalty provided by the last preceding section, or by section forty-eight of this Act, such action may be taken by the Commissioner, and in that case the additional tax payable under this section shall not be charged.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 47.
False declarations.

SECT

47. If any person, in any declaration made under, or authorized or prescribed by, this Act or the Regulations thereunder, knowingly or wilfully declares to any matter or thing which is false or untrue, he shall be deemed to be guilty of wilful and corrupt perjury and shall upon conviction be liable to imprisonment for a period not exceeding four years.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 48.
Understatement of sale value of any goods.

SECT

Amended by No. 8, 1935, s. 6; and No. 93, 1966, s. 3.
48. Any person who, with intention to defraud, in any return understates the amount of the sale value of any goods shall be guilty of an offence.

Penalty: Not less than One hundred dollars and the amount of sales tax which would have been avoided if the amount stated in the return had been accepted as the correct amount, nor more than One thousand dollars and treble the amount of sales tax which would have been so avoided.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 49.
Avoiding taxation.

SECT

Amended by No. 8, 1935, s. 7; and No. 93, 1966, s. 3.
49. Any person who, by any wilful act, default or neglect, or by any fraud, art or contrivance whatever, avoids or attempts to avoid tax chargeable under this Act, shall be guilty of an offence.

Penalty: Not less than One hundred dollars and the amount of sales tax avoided or attempted to be avoided, nor more than One thousand dollars and treble the amount of sales tax avoided or attempted to be avoided.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 50.
Time for commencing prosecutions.

SECT

50. (1) A prosecution in respect of any offence against either of the last two preceding sections may be commenced at any time within three years after the commission of the offence.
Added by No. 29, 1934, s. 7.

(2) A prosecution in respect of any offence against section twelve, section fifteen or paragraph (a) or (c) of sub-section (1) of section forty-five of this Act may be commenced at any time.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 51.
Penalties not to relieve from tax.

SECT

51. Payment of penalties under this Act shall not relieve any person from liability to any tax for which he would otherwise be liable.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 52.
Obstructing officers.

SECT

Amended by No. 93, 1966, s. 3.
52. Any person who obstructs or hinders any officer acting in the discharge of his duty under this Act or the Regulations thereunder shall be guilty of an offence.

Penalty: Not less than Two dollars nor more than One hundred dollars.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 53.
Taxation prosecutions.

SECT

PART IX-TAXATION PROSECUTIONS
53. Proceedings by the Crown for the recovery of penalties under this Act are hereinafter referred to as ''taxation prosecutions''.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 54.
How instituted.

SECT

Amended by No. 93, 1966, s. 3; and No. 216, 1973, s. 3.
54. Taxation prosecutions may be instituted in the name of the Commissioner by action, information or other appropriate proceeding-

(a) in the High Court; or

(b) in the Supreme Court of any State,
and when the prosecution is for a pecuniary penalty not exceeding One thousand dollars or the excess is abandoned, the taxation prosecution may be instituted in the name of the Commissioner or a Deputy Commissioner-

(c) in a County Court, District Court, Local Court or Court of Summary Jurisdiction.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 55.
Evidence of authority to institute proceeding.

SECT

55. (1) Where any taxation prosecution has been instituted by an officer in the name of the Commissioner or Deputy Commissioner the prosecution shall, in the absence of evidence to the contrary, be deemed to have been instituted by the authority of the Commissioner or the Deputy Commissioner, as the case may be.

(2) The production of a telegram purporting to have been sent by the Commissioner or Deputy Commissioner and purporting to authorize an officer to institute any taxation prosecution or proceedings shall be admissible as evidence in the prosecution or proceedings, and shall be accepted as evidence of the authority of the officer to institute the prosecution or proceedings in the name of the Commissioner or Deputy Commissioner, as the case may be.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 56.
Defendant to have right of trial in High or State Court.

SECT

Amended by No. 93, 1966, s. 3; and No. 216, 1973, s. 3.
56. In any taxation prosecution where the penalty exceeds Two hundred dollars and the excess is not abandoned, the defendant within seven days after service of process shall have the right in manner prescribed to elect to have the case tried in the option of the prosecutor either in the High Court or in the Supreme Court of the State in which the prosecution has been instituted and thereupon the proceedings shall stand removed accordingly and may be conducted as if originally instituted in the Court to which they are so removed.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 57.
Prosecution in accordance with Practice Rules.

SECT

Amended by No. 216, 1973, s. 3.
57. Every taxation prosecution in the High Court or the Supreme Court of any State may be commenced prosecuted and proceeded with in accordance with any rules of practice established by the Court for Crown suits in revenue matters or in accordance with the usual practice and procedure of the Court in civil cases or in accordance with the directions of the Court or a Judge.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 58.
State Court practice.

SECT

58. Subject to this Act the provisions of the law relating to summary proceedings before Justices in force in the State where the proceedings are instituted shall apply to all taxation prosecutions before a Court of Summary Jurisdiction in that State and an appeal shall lie from any conviction or order of dismissal to the Court, and in the manner, provided by the law of the State where such a conviction or order is made for appeals from convictions or orders of dismissal.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 59.
Information, &c., to be valid if in words of Act.

SECT

59. All informations, summonses, convictions and warrants shall suffice if the offence is set forth as nearly as may be in the words of this Act.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 60.
No objection for informality.

SECT

60. (1) An objection shall not be taken or allowed to any information or summons for any alleged defect therein in substance or in form or for any variance between the information or summons and the evidence adduced at the hearing in support thereof, and the Court shall at all times make any amendment necessary to determine the real question in dispute or which may appear desirable.

(2) If any such defect or variance appears to the Court to be such that the defendant has been thereby deceived or misled, it shall be lawful for the Court, upon such terms as it thinks just, to adjourn the hearing of the case to some future day.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 61.
Conviction not to be quashed.

SECT

61. A conviction, warrant of commitment or other proceeding, matter or thing done or transacted in relation to the execution or carrying out of any taxation act shall not be held void, quashed or set aside by reason of any defect therein or want of form, and no party shall be entitled to be discharged out of custody on account of such defect.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 62.
Protection to witnesses.

SECT

62. A witness on behalf of the Commissioner or Deputy Commissioner in any taxation prosecution shall not be compelled to disclose the fact that he received any information or the nature thereof or the name of the person who gave such information and an officer appearing as a witness shall not be compelled to produce any reports made or received by him confidentially in his official capacity or containing confidential information.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 63.
Averment of prosecutor sufficient.

SECT

63. (1) In any taxation prosecution the averment of the prosecutor or plaintiff contained in the information, complaint, declaration or claim shall be prima facie evidence of the matter or matters averred.

(2) This section shall apply to any matter so averred although-

(a) evidence in support or rebuttal of the matter averred or of any other matter is given by witnesses; or

(b) the matter averred is a mixed question of law and fact, but in that case the averment shall be prima facie evidence of the fact only.

(3) Any evidence given by witnesses in support or rebuttal of a matter so averred shall be considered on its merits and the credibility and probative value of such evidence shall be neither increased nor diminished by reason of this section.

(4) The foregoing provisions of this section shall not apply to-

(a) an averment of the intent of the defendant; or

(b) proceedings for an indictable offence or an offence directly punishable by imprisonment.

(5) This section shall not lessen or affect any onus of proof otherwise falling on the defendant.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 64.
Minimum penalties.

SECT

64. No minimum penalty provided by this Act shall be liable to reduction under any power of mitigation which would but for this section be possessed by the Court.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 65.
Treatment of convicted offenders.

SECT

65. Where any pecuniary penalty is adjudged to be paid by any convicted person, the Court-

(a) may commit the offender to gaol until the penalty is paid; or

(b) may release the offender upon his giving security for the payment of the penalty; or

(c) may exercise for the enforcement and recovery of the penalty any power of distress or execution possessed by the Court for the enforcement and recovery of penalties in any other case.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 66.
Release of offenders.

SECT

Amended by No. 93, 1966, s. 12; and No. 216, 1973, s. 3.
66. The gaoler of any gaol to which any person has been committed for non-payment of any penalty shall discharge such person-

(a) on payment to him of the penalty adjudged;

(b) on a certificate by the Commissioner or a Deputy Commissioner that the penalty has been paid or released;

(c) if the penalty adjudged to be paid is not paid or released according to the following table:- ------------------------------------------------------------------------------ --

Period after commencement
of
imprisonment on the
expiration
of which defendant is to
be Amount of penalty discharged ------------------------------------------------------------------------------ --
$4 and under . . . . . . . . . . . . . . . . . . . Seven days Over $4 and not more than $10 . . . . . . . . . . Fourteen days Over $10 and not more than $40 . . . . . . . . . One month Over $40 and not more than $100 . . . . . . . . . Two months Over $100 and not more than $200 . . . . . . . . . Three months Over $200 and not more than $400 . . . . . . . . . Six months Over $400 . . . . . . . . . . . . . . . . . . . . . One year ------------------------------------------------------------------------------ --

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 67.
Parties may recover costs.

SECT

67. In all taxation prosecutions the Court may award costs against any party and all provisions of this Act relating to the recovery of penalties except commitment to gaol shall extend to the recovery of any costs adjudged to be paid.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 68.
Public officer of company.

SECT

PART X-MISCELLANEOUS
Amended by No. 25, 1931, s. 7; No. 78, 1936, s. 16; and No. 93, 1966, s. 3.
68. Every company which is a manufacturer or wholesale merchant in Australia shall at all times be represented by a person residing in Australia duly appointed by the company or by its duly authorized agent or attorney and with respect to every such company and person the following provisions shall apply:-

(a) Such person shall be called the public officer of the company for the purposes of this Act and shall, if not already appointed, be appointed within three months after the commencement of this paragraph or after the company commences to carry on business in Australia.

(b) The company shall keep the office of public officer constantly filled and no appointment of a public officer shall be deemed to be duly made until after notice thereof in writing, specifying the name of the officer and address for service, has been given to the Commissioner.

(c) If the company fails or neglects to duly appoint a public officer when and as often as such appointment becomes necessary, it shall be guilty of an offence.

Penalty: One hundred dollars for every day during which the failure or neglect continues.

(d) Service of any document at the address for service or on the public officer of a company shall be sufficient service upon the company for all the purposes of this Act or the Regulations thereunder, and if at any time there is no public officer then service upon any person acting or appearing to act in the business of the company shall be sufficient.

(e) The public officer shall be answerable for the doing of all such things as are required to be done by the company under this Act or the Regulations thereunder, and in case of default shall be liable to the same penalties.

(f) Everything done by the public officer which he is required to do in his representative capacity shall be deemed to have been done by the company. The absence or non-appointment of a public officer shall not exclude the company from the necessity of complying with any of the provisions of this Act or the Regulations thereunder, or from the penalties provided by any section on the failure to comply therewith, but the company shall be liable to the provisions of this Act as if there were no requirement to appoint a public officer.

(g) In any proceedings under this Act taken against the public officer of the company the proceedings shall be deemed to have been taken against the company, and the company shall be liable jointly with the public officer for any penalty imposed upon him.

(h) Notwithstanding anything contained in this section, and without in any way limiting, altering or transferring the liability of the public officer of a company, every notice, process or proceeding which under this Act or the Regulations thereunder may be given to, served upon or taken against the company or its public officer may, if the Commissioner thinks fit, be given to, served upon or taken against any director, secretary or other officer of the company or any attorney or agent of the company and that director, secretary, officer, attorney or agent shall have the same liability in respect of that notice process or proceedings as the company or public officer would have had if it had been given to, served upon, or taken against the company or public officer.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 69.
Agents and trustees.

SECT

69. (1) With respect to every agent and with respect also to every trustee, the following provisions shall apply:-

(a) He shall be answerable as taxpayer for the doing of all such things as are required to be done by virtue of this Act in respect of any transaction, act or operation in relation to any goods the sale value of which is subject to tax under this Act.

(b) He shall, in respect of any such transaction, act or operation, make the returns and be chargeable with tax on such sale value, but in his representative capacity only, and each return shall, except as otherwise provided by this Act, be separate and distinct from any other.

(c) If he is an executor or administrator, the returns shall be the same as far as practicable as the deceased person, if living, would have been liable to make.

(d) Where as agent or trustee he pays sales tax, he is hereby authorized to recover the amount so paid from the person in whose behalf he paid it, or to deduct it from any money in his hands belonging to that person.

(e) He is hereby authorized and required to retain from time to time out of any money which comes to him in his representative capacity so much as is sufficient to pay the sales tax which is or will become due in respect of such sale value.

(f) He is hereby made personally liable for the sales tax payable in respect of such sale value if, after the Commissioner has required him to make a return, or while the tax remains unpaid, he disposes of or parts with any fund or money which comes to him from or out of which sales tax could legally be paid, but he shall not be otherwise personally liable for the tax:

Provided that the Commissioner may, upon application by the agent, permit disposal of such fund or money or part thereof as he considers necessary.

(g) He is hereby indemnified for all payments which he makes in pursuance of this Act or by the requirements of the Commissioner.

(h) For the purpose of insuring the payment of sales tax the Commissioner shall have the same remedies against attachable property of any kind vested in or under the control or management or in the possession of any agent or trustee, as he would have against the property of any other taxpayer in respect of sales tax, and in as full and ample a manner.
Added by No. 25, 1931, s. 8.

(2) In such cases as are prescribed, an agent who is an auctioneer, and who, on behalf of a registered person, sells any goods on the sale value of which tax is payable under this Act shall, within seven days after the date of the sale, furnish a return and pay tax to the Commissioner in respect of the sale.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 70.
Person in receipt or control of money for absentee.

SECT

Amended by No. 25, 1931, s. 9.
70. With respect to every person who has the receipt control or disposal of money belonging to a person resident out of Australia, and engaging in any transaction, act or operation in respect of goods the sale value of which is subject to tax under this Act, the following provisions shall, subject to this Act, apply:-

(a) He shall when required by the Commissioner pay the sales tax due and payable by the person on whose behalf he has the control, receipt or disposal of money.

(b) Where he pays sales tax in accordance with the preceding paragraph he is hereby authorized to recover the amount so paid from the person on whose behalf he paid it or to deduct it from any money in his hands belonging to that person.

(c) He is hereby authorized and required to retain from time to time out of any money which comes to him on behalf of the person resident out of Australia so much as is sufficient to pay the sales tax which is or will become due by that person.

(d) He is hereby made personally liable for the sales tax payable by him on behalf of the person resident out of Australia after the tax becomes payable, or if, after the Commissioner has required him to pay the tax, he disposes of, or parts with, any fund or money then in his possession or which comes to him from or out of which the tax could legally be paid, but he shall not be otherwise personally liable for the tax:

Provided that the Commissioner may upon application permit disposal of such fund or money or part thereof as he considers necessary.

(e) He is hereby indemnified for all payments which he makes in pursuance of this Act or in accordance with the requirements of the Commissioner.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 70A.
Alteration of agreements where law relating to sales tax altered.

SECT

Substituted by No. 64, 1940, s. 4.
70A. Where an agreement for the sale of goods has been made, whether before or after the commencement of this section, and, after the date of the agreement, an alteration has taken place in the law relating to sales tax, as the result of which the cost of supplying the goods is affected, unless the agreement contains express written provision that the price at which the goods shall be sold shall not be altered on account of any alteration in the law relating to sales tax, or it is clear from the terms of the agreement that the alteration of the law has been taken into account in the agreed price of the goods, the agreement shall be altered as follows:-

(a) if the cost of supplying the goods is increased, the vendor may add to the agreed price an amount equivalent to the amount by which that cost has been increased as the result of the alteration of the law; or

(b) if the cost of supplying the goods is reduced, the purchaser may deduct from the agreed price an amount equivalent to the amount by which that cost has been reduced as the result of the alteration of the law.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 70B.
Alteration of prices fixed under certain contracts.

SECT

Inserted by No. 25, 1931, s. 10.
Sub-section (1) amended by No. 64, 1940, s. 5.
70B. (1) Where, before or after the commencement of this section-

(a) a contract has been made for the erection of any building or for the performance of any other work, and, under the terms of the contract, the person undertaking the erection of the building or the performance of the work (hereinafter in this section called the contractor) contracts to supply the material to be used in connexion therewith; and

(b) after the date of the contract an alteration has taken place in the law relating to sales tax, as the result of which the cost of supplying the material is increased or reduced,
then, unless the contract contains express written provision to the contrary or it is clear from the terms of the contract that the alteration of the law has been taken into account in the contract price, the contract shall be altered as follows:-

(i) If the cost of supplying the material has been increased, the contractor may add to the contract price an amount equivalent to the additional amount payable by him for the material (other than material which remains the property of the contractor) as the result of the alteration of the law;

(ii) If the cost of supplying the material has been reduced, the party liable to pay the contract price may require the contractor to deduct from that price an amount equivalent to the amount by which the cost of supplying the material (other than material which remains the property of the contractor) has been reduced as the result of the alteration of the law.
Amended by No. 64, 1940, s. 5.

(2) Where the contract price is altered in pursuance of this section, the contractor shall deliver to the party liable to pay the contract price a statement in writing showing the amount of the increase or reduction of that price, and containing prescribed particulars of the items affected by the alteration of the law.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 70C.
Sales tax to be specified in invoice.

SECT

Inserted by No. 25, 1931, s. 10.
Sub-section (1) amended by No. 93, 1966, s. 3.
70C. (1) In the case of a sale of goods by wholesale by a taxpayer by reason whereof he becomes liable to pay sales tax, the taxpayer shall state upon the invoice delivered by him to the purchaser in respect of the transaction the amount of sales tax payable in respect thereof.

Penalty: Two hundred dollars.

(2) Notwithstanding anything contained in section seventy A of this Act, the taxpayer shall have the same right to recover from the purchaser the amount of the sales tax payable by him and stated upon the invoice as he has to recover the price or other payment for or in respect of the goods.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 70D.
False pretence as to sales tax an offence.

SECT

Inserted by No. 47, 1933, s. 8; amended by No. 93, 1966, s. 3.
70D. (1) Any person not liable to pay sales tax in respect of any goods shall not, upon the sale or offer for sale of those goods, demand or receive or seek to receive any sum of money (whether included in a larger sum or not) upon the pretence that that sum is chargeable to, and payable by, him as tax under this Act.

Penalty: Two hundred dollars.
Amended by No. 93, 1966, s. 3.

(2) Any person who-

(a) has paid or is liable to pay an amount of sales tax in respect of any goods; or

(b) has purchased goods at a price which includes an amount in respect of sales tax payable by the vendor under this Act,
shall not, upon the sale or offer for sale of those goods, demand or receive or seek to receive any sum of money (whether included in a larger sum or not) in excess of that amount upon the pretence that that sum has been paid or is payable by him as sales tax, or has been included in respect of sales tax in the price paid by him for the goods.

Penalty: Two hundred dollars.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 70E.
Books, accounts, &c., to be preserved.

SECT

Inserted by No. 47, 1933, s. 8.
Sub-section (1) amended by No. 93, 1966, s. 3.
70E. (1) Every person who is a manufacturer or a wholesale merchant shall, for the purposes of this Act, keep proper books or accounts and shall preserve those books or accounts, including-

(a) all copies of invoices, and all vouchers, relating to his business;

(b) all documents upon which any endorsement, notice or certificate has been made or given to him upon or in connexion with the quotation of certificates by purchasers from him; and

(c) all certificates or other documents in respect of sales of goods treated by him as exempt from sales tax received by him from purchasers, and accepted by him as evidence that the goods have been sold under conditions which entitle him to exemption,
for a period of not less than five years after the completion of the transactions, acts or operations to which they relate.

Penalty: Two hundred dollars.

(2) This section shall not apply so as to require the preservation of any books, accounts or documents-

(a) in respect of which the Commissioner has notified a manufacturer or wholesale merchant that such preservation is not required,

(b) of a company which has gone into liquidation and which has been finally dissolved.

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 71.
Access to books, &c.

SECT

71. The Commissioner, or any officer authorized by him in that behalf, shall at all times have full and free access to all buildings, places, books, documents and other papers for any of the purposes of this Act and for that purpose may make extracts from or copies of any such books, documents or papers.
Section 72 repealed by No. 216, 1973, s. 3.
* * * * * * * *

SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - SECT. 73.
Regulations.

SECT

Amended by No. 8, 1935, s. 8; No. 78, 1936, s. 17; No. 64, 1940, s. 6; and No. 93, 1966, s. 3.
73. The Governor-General may make regulations, not inconsistent with this Act, prescribing all matters which by this Act are required or permitted to be prescribed, or which are necessary or convenient to be prescribed, for carrying out or giving effect to this Act, and in particular-

(a) for prescribing cases in which, and the extent to which in those cases, refunds or payments may be made for the purpose of relieving a taxpayer from double taxation (whether direct, or direct and indirect)-

(i) in respect of any goods where sales tax is imposed upon a sale value of those goods under one or more Acts relating to the payment of sales tax; or

(ii) under one or more Acts relating to the payment of sales tax, in respect of any goods and in respect of any materials used in, wrought into or attached to those goods in a process of manufacture or in any other process;

(aa) for prescribing cases in which, and the extent to which in those cases, refunds or payments may be made for the purpose of effectuating the exemption from sales tax of the sale value of any goods covered by any item or sub-item in the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1940; and

(b) for prescribing penalties not less than Two dollars nor more than Forty dollars for any breach of the Regulations.
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SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - THE SCHEDULES

SCH


THE SCHEDULES
First Schedule repealed by No. 61, 1935, s. 17.
* * * * * * * *

THE SECOND SCHEDULE
Section 35

Commonwealth of Australia

Sales Tax Assessment Act (No. 1) 1930

Order
To at

WHEREAS at the time of the death of of deceased, sales tax has not been levied and/or paid on the whole of the sale value of any goods the subject of any transaction, act or operation entered into or performed by the said up to the date of his death:

AND WHEREAS probate has not been granted or letters of administration have not been taken out in respect of the estate of the said deceased:

AND WHEREAS the amount of sales tax remaining due by the said
at the time of his death is

THESE ARE THEREFORE to require and authorize you forthwith to levy the said sum of together with the costs of these presents by distress and sale of any property of the estate of the said found by you and that you certify to me on the day of what you shall do by virtue of this warrant.

Dated this day of One thousand nine hundred and .

Commissioner of Taxation.
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SALES TAX ASSESSMENT ACT (No. 1) 1930-1973 - NOTES


NOTES
1. The Sales Tax Assessment Act (No. 1) 1930-1973 comprises the Sales Tax Assessment Act (No. 1) 1930 as amended by the other Acts specified in the following table:
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Number Date of
Act and year Date of
Assent commencement
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Sales Tax Assessment Act
(No. 1) 1930 No. 25, 1930 18 Aug 1930 18 Aug 1930
Sales Tax Assessment Act
(No. 1A) 1930 No. 62, 1930 16 Dec 1930 18 Aug 1930
Sales Tax Assessment Act
(No. 1) 1931 No. 25, 1931 10 Aug 1931 10 Aug 1931
Sales Tax Assessment Act
(No. 1) 1932 No. 39, 1932 5 Oct 1932 5 Oct 1932
Financial Relief Act
1932 (a) No. 64, 1932 5 Dec 1932 5 Dec 1932
Financial Relief Act
1933 (a) No. 17, 1933 26 Oct 1933 26 Oct 1933
Sales Tax Assessment Act
(No. 1) 1933 No. 47, 1933 12 Dec 1933 12 Dec 1933
Financial Relief Act
1934 (a) No. 16, 1934 1 Aug 1934 1 Aug 1934
Sales Tax Assessment Act
(No. 1) 1934 No. 29, 1934 4 Aug 1934 4 Aug 1934
Sales Tax Assessment Act
(No. 1) 1935 No. 8, 1935 10 Apr 1935 10 Apr 1935
Sales Tax (Financial
Relief) Act 1935 No. 45, 1935 25 Oct 1935 25 Oct 1935
Sales Tax (Securities
and Exemptions) Act 1935 No. 61, 1935 7 Dec 1935 7 Dec 1935
Sales Tax Amendment Act
1936 No. 78, 1936 7 Dec 1936 7 Dec 1936
Sales Tax Assessment Act
(No. 1) 1940 No. 30, 1940 1 June 1940 1 June 1940
Sales Tax Assessment Act
(No. 1A) 1940 No. 64, 1940 13 Dec 1940 22 Nov 1940
Sales Tax Assessment Act
(No. 1) 1942 No. 54, 1942 6 Oct 1942 30 Oct 1941
Taxation Administration
Act 1953 No. 1, 1953 4 Mar 1953 1 Apr 1953
Sales Tax Assessment Act
(No. 1) 1962 No. 40, 1962 28 May 1962 28 May 1962
Statute Law Revision
(Decimal Currency) Act
1966 No. 93, 1966 29 Oct 1966 1 Dec 1966
Statute Law Revision Act
1973 No. 216, 1973 19 Dec 1973 31 Dec 1973
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(a) The Financial Relief Act 1932, the Financial Relief Act 1933 and the Financial Relief Act 1934 were repealed by section 12 of the Statute Law Revision Act 1950. That section provides that the repeals do not affect the operation of any amendment made by a repealed Act or any provision made by it for the citation of an Act as so amended.
2.-S. 3 (1)-Now cited as the Income Tax Assessment Act 1936-1973.
3. Sub-section 3 (1) was amended by section 2 of the Taxation Administration Act 1953-1973. Sections 3 and 6A of the last-mentioned Act provide as follows:

''3. In all Acts, whether passed before or after the commencement of this Act, including this Act, unless the contrary intention appears-

'Deputy Commissioner of Taxation' means a Deputy Commissioner of Taxation referred to in this Act;

'Second Commissioner of Taxation' means a Second Commissioner of Taxation holding office under this Act;

'the Commissioner of Taxation' means the Commissioner of Taxation holding office under this Act;

'Valuation Board' means a Valuation Board established under this Act.''

''6A. Any reference in an Act (other than this Act or the Social Services Contribution Assessment Act 1945-1948, in so far as it is in force by virtue of section thirty-four of the Income Tax and Social Services Contribution Assessment Act 1950), or in regulations under an Act, to the Second Commissioner of Taxation shall be read as a reference to a Second Commissioner of Taxation.''
4. Sub-section 18 (5) was amended by section 11 of the Sales Tax Amendment Act 1936 by omitting the words ''taken to include'' and inserting in their stead the words ''increased by''. The words ''taken to include'' occurred twice in the sub-section and, in this print, the amendment has been made in both cases.