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 (Repealed)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 (Repealed)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.
-----------
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:
----------------------------------------------------------------------------
Number Date of
Act and year Date of
Assent commencement
----------------------------------------------------------------------------
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.