SALES TAX ASSESSMENT ACT (No. 7) 1930 - Incorporating all amendments by
legislation made to 31 December 1980
- Reprinted as at 31 December 1980 (HISTACT CHAP 186 #DATE 31:12:1980)
*1* The Sales Tax Assessment Act (No. 7) 1930 (a) as shown in this reprint
comprises Act No. 37, 1930 as amended by the other Acts specified in the
following table:
----------------------------------------------------------------------------
Application, saving or
Number Date Date of
transitional Act and year of Assent commencement
provisions
----------------------------------------------------------------------------
Sales Tax
Assessment Act (No.
7) 1930 37, 1930 18 Aug 1930 18 Aug 1930
Sales Tax
Assessment Act (No.
7A) 1930 69, 1930 16 Dec 1930 18 Aug 1930 -
Sales Tax
Assessment Act (No.
7) 1931 37, 1931 10 Aug 1931 10 Aug 1931 (b) -
Sales Tax
Assessment Act (No.
7) 1932 45, 1932 5 Oct 1932 5 Oct 1932 (b) -
Financial Relief
Act 1932 (c) 64, 1932 5 Dec 1932 5 Dec 1932 (b) -
Financial Relief
Act 1933 (c) 17, 1933 26 Oct 1933 26 Oct 1933 -
Sales Tax
Assessment (New
Zealand Imports)
Act 1933 25, 1933 24 Nov 1933 1 Dec 1933 (see
Gazette 1933,
p. 1649) -
Sales Tax
Assessment Act (No.
7) 1933 53, 1933 12 Dec 1933 12 Dec 1933 (b) -
Financial Relief
Act 1934 (c) 16, 1934 1 Aug 1934 1 Aug 1934 (b) -
Sales Tax
Assessment (Fiji
Imports) Act 1934 62, 1934 17 Dec 1934 17 Jan 1935
(see Gazette
1935, p. 57) -
Sales Tax
(Financial Relief)
Act 1935 45, 1935 25 Oct 1935 25 Oct 1935 (b) -
Sales Tax
(Securities and
Exemptions) Act
1935 61, 1935 7 Dec 1935 7 Dec 1935 S. 18
Sales Tax Amendment
Act 1936 78, 1936 7 Dec 1936 7 Dec 1936 (b) -
Statute Law
Revision (Decimal
Currency) Act 1966 93, 1966 29 Oct 1966 1 Dec 1966 -
Statute Law
Revision Act 1973 216, 1973 19 Dec 1973 31 Dec 1973 Ss. 9 (1)
and 10
Sales Tax
Assessment (No. 7)
Amendment Act 1978 203, 1978 6 Dec 1978 6 Dec 1978 S. 10
----------------------------------------------------------------------------
(a) This citation is provided for by the Amendments Incorporation Act 1905
and the Acts Citation Act 1976.
(b) The Acts marked (b) in the table contain provisions, not set out in
the
commencement section, that relate to the commencement of amendments.
Particulars of those provisions not shown in the table may be found in the
annual volumes of Acts for the respective years in which the amending Acts
were passed.
(c) 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Financial Relief Act 1934 were repealed by section 12 of the Statute Law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.
SALES TAX ASSESSMENT ACT (No. 7) 1930 - TABLE OF PROVISIONS
TABLE
TABLE OF PROVISIONS
PART I-PRELIMINARY
Section
1. Short title
2. (Repealed)
PART II-LIABILITY TO TAXATION
3. Sales tax
4. Sale value of goods
4A. Sale value of goods in special cases
5. Liability for tax
6. Exemptions
PART III-RETURNS
7. Returns, &c.
8. Further returns
PART IV-COLLECTION AND RECOVERY OF TAX
9. Time of payment of tax
10. Further tax
11. Refunds of tax
PART V-APPLICATION OF SALES TAX ASSESSMENT ACT (No. 1)
1930
12. Application of provisions of Sales Tax Assessment Act (No. 1)
1930
SALES TAX ASSESSMENT ACT (No. 7) 1930 - LONG TITLE
SECT
An Act relating to the Imposition, Assessment and Collection of a Tax upon the
Sale Value of Goods imported into Australia and sold by a person other than
the Importer, and for other purposes
SALES TAX ASSESSMENT ACT (No. 7) 1930 - SECT. 1.
Short title
SECT
PART I-PRELIMINARY
1. This Act may be cited as the Sales Tax Assessment Act (No. 7) 1930.*1*
Section 2 repealed by No. 216, 1973, s. 3
* * * * * * * *
See notes to first article of this Chapter.
SALES TAX ASSESSMENT ACT (No. 7) 1930 - SECT. 3.
Sales tax
SECT
PART II-LIABILITY TO TAXATION
Amended by No. 69, 1930, s. 3; No. 203, 1978, s. 9
SECT
3. Subject to, and in accordance with, the provisions of this Act, the sales
tax imposed by the Sales Tax Act (No. 7) 1930 shall be levied and paid upon
the sale value of goods imported into Australia and sold by a taxpayer not
being the importer of the goods.
SALES TAX ASSESSMENT ACT (No. 7) 1930 - SECT. 4.
Sale value of goods
Sub-section (1) amended by No. 37, 1931, s. 2; No. 45, 1932, s. 2; No. 203,
1978, ss. 3 and 9
SECT
4. (1) Subject to sub-section (3) of this section, to section 4A and to
sub-sections (5B) and (5C) of section 18 of the Sales Tax Assessment Act (No.
1) 1930 in their application in accordance with section 12 of this Act, for
the purposes of this Act, the sale value of goods which are sold shall be the
amount for which those goods are sold by a registered person, or a person
required to be registered, not being the importer of those goods, to an
unregistered person or to a registered person who has not quoted his
certificate in respect of the purchase of those goods:
Provided that, where goods are sold by retail by a registered person who has
quoted his certificate when purchasing the goods, the sale value of the goods
shall be the amount which would be the fair market value of those goods if
sold by him by wholesale, but if the Commissioner is of opinion that the
amount set forth in any return by the registered person as the sale value of
any such goods is less than the amount which would be their fair market value
if sold by wholesale, the Commissioner may alter the amount set forth in the
return to the amount which, in his opinion, would be the fair market value of
the goods if sold by wholesale, and the amount as so altered shall be the sale
value of the goods for the purposes of this Act.
Omitted by No. 78, 1936, s. 42; inserted by No. 203, 1978, s. 3
SECT
(2) Where-
(a) goods (in this sub-section referred to as the "relevant goods ")
imported into Australia have been sold after 20 September 1978 by a person
other than the importer of the goods (being a person who is a registered
person or a person required to be registered) to an unregistered person or to
a registered person who has not quoted his certificate in respect of the
purchase of the goods;
(b) the Commissioner is satisfied that, having regard to any connection
between the vendor and the purchaser of the relevant goods or to any other
relevant circumstances (including circumstances arising out of any agreement
entered into between the vendor and the purchaser, or out of any other
agreement, that was related, directly or indirectly, to the sale of the
goods), the vendor and the purchaser were not dealing with each other at arm's
length in relation to the transaction; and
(c) the Commissioner is also satisfied-
(i) that the amount for which the relevant goods were sold is less than
the amount (in this sub-section referred to as the "arm's length price ") for
which, in the opinion of the Commissioner, the relevant goods could reasonably
be expected to have been sold if the vendor and the purchaser had been dealing
with each other at arm's length in relation to the transaction; or
(ii) that-
(A) the purchaser could have purchased identical goods from another
person (not being an importer of identical goods) by wholesale and obtained
delivery of the identical goods at or about the time when the purchaser
obtained delivery of the relevant goods; and
(B) the amount for which the relevant goods were sold is less than the
amount (in this sub-section referred to as the "alternative price ") for
which, in the opinion of the Commissioner, the identical goods could
reasonably be expected to have been sold to the purchaser,
the Commissioner shall alter the sale value of the relevant goods to the
amount ascertained in accordance with the following paragraphs:
(d) if the Commissioner is satisfied as to the matter mentioned in
sub-paragraph (i) of paragraph (c) but not as to the matters mentioned in
sub-paragraph (ii) of that paragraph-an amount equal to the arm's length
price;
(e) if the Commissioner is satisfied as to the matters mentioned in
sub-paragraph (ii) of paragraph (c) but not as to the matter mentioned in
sub-paragraph (i) of that paragraph-an amount equal to the alternative price;
(f) if the Commissioner is satisfied as to the matter mentioned in
sub-paragraph (i) of paragraph (c) and also as to the matters mentioned in
sub-paragraph (ii) of that paragraph-an amount equal to the lesser of-
(i) the arm's length price; and
(ii) the alternative price.
Substituted by No. 203, 1978, s. 3
SECT
(3) Where the Commissioner alters the sale value of goods in pursuance of
sub-section (2), the sale value so altered shall be the sale value of the
goods for the purposes of this Act.
Omitted by No. 216, 1973, s. 3; added by No. 203, 1978, s. 3
SECT
(4) 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 either in bond or while otherwise subject to the control of the
Customs, the sale value shall be increased by the amount of any duty of
Customs to which the goods would be subject if entered for home consumption at
the time at which they are sold.
Added by No. 203, 1978, s. 3
SECT
(5) In this section-
(a) "agreement" means any agreement, arrangement or
understanding-
(i) whether formal or informal;
(ii) whether express or implied; or
(iii) whether or not enforceable, or intended to be enforceable, by
legal proceedings; and
(b) a reference to identical goods shall be read as a reference to goods
identical in all material respects with the goods in relation to which the
expression is used.
SALES TAX ASSESSMENT ACT (No. 7) 1930 - SECT. 4A.
Sale value of goods in special cases
Inserted by No. 203, 1978, s. 4
SECT
4A. (1) Where-
(a) goods (in this sub-section referred to as the "relevant goods ")
imported into Australia have been sold by a person other than the importer of
the goods (being a person who is a registered person or a person required to
be registered) to an unregistered person or to a registered person who has not
quoted his certificate in respect of the purchase of the goods;
(b) under an agreement entered into for the purpose, or for purposes that
included the purpose, of securing that the amount of the sale value of the
relevant goods would be less than the amount that could reasonably be expected
to be the amount of the sale value of the relevant goods if the agreement had
not been entered into, valuable consideration (in this section referred to as
the "relevant consideration ") has been given, directly or indirectly, by the
purchaser, or by another person, to the vendor or another person for, or in
connection with, any of, or any 2 or more of, the following acts:
(i) the grant of a right or option to purchase goods;
(ii) the exercise, in whole or in part of a right, or option to purchase
goods;
(iii) the surrender or other termination, in whole or in part, of a
right or option to purchase goods;
(iv) allowing a right or option to purchase goods to lapse in whole or
in part;
(v) the assignment, in whole or in part, of a right or option to
purchase goods;
(vi) the provision of, or procuring the provision of, services in
connection with the relevant goods; and
(c) the relevant goods were sold-
(i) in a case where the relevant consideration has been so given, in
whole or in part, for, or in connection with, any of, or any 2 or more of, any
acts referred to in sub-paragraphs (i) to (v) (inclusive) of paragraph
(b)-after 20 September 1978; or
(ii) if sub-paragraph (i) does not apply but the relevant consideration
has been given for, or in connection with, any acts referred to in
sub-paragraph (vi) of paragraph (b)-after 16 November 1978,
the sale value of the relevant goods shall, for the purposes of this Act, be
determined in accordance with the provisions of this section and not in
accordance with the provisions of sub-section (1) or (2) of section 4.
(2) In sub-section (1)-
(a) a reference to a right or option to purchase goods shall be read as a
reference to a right or option (including a contingent right or option) to
purchase-
(i) goods, as defined in sub-section (1) of section 3 of the Sales Tax
Assessment Act (No. 1) 1930 in its application in accordance with section 12
of this Act;
(ii) excluded goods; or
(iii) goods as so defined and excluded goods,
whether ascertained or not and whether they comprise or include the
relevant goods or not; and
(b) a reference to services in connection with the relevant goods shall be
read as a reference to services in connection with the relevant goods or with
the relevant goods and other goods (including excluded goods) and, without
limiting the generality of the foregoing, shall be read as including a
reference to-
(i) the doing of any act or thing in relation to the marketing of the
relevant goods or the relevant goods and other goods (including excluded
goods);
(ii) the giving of a guarantee or warranty in respect of the relevant
goods or the relevant goods and other goods (including excluded goods); or
(iii) the doing of any act or thing in relation to the relevant goods or
the relevant goods and other goods (including excluded goods) after their
sale.
(3) For the purposes of sub-section (1), where any valuable consideration
given under an agreement entered into for the purpose, or for purposes that
included the purpose, of securing that the amount of the sale value of the
relevant goods would be less than the amount that could reasonably be expected
to be the amount of the sale value of the relevant goods if the agreement had
not been entered into is required to be calculated by reference to the value
or quantity of goods (which may include excluded goods) sold to the purchaser
of the relevant goods, the valuable consideration shall be deemed to have been
given under an agreement for or in connection with the doing of acts by way of
the provision of services in connection with the relevant goods.
(4) Subject to sub-section (5), for the purposes of this Act, the sale value
of goods the sale value of which is required to be determined in accordance
with the provisions of this section is-
(a) if the relevant goods are of a class which the vendor himself sells by
wholesale-the amount for which the goods could reasonably be expected to have
been sold by the vendor by wholesale if no agreement of a kind referred to in
paragraph (b) of sub-section (1) had been entered into in relation to the sale
of the goods; or
(b) in any other case-the amount for which the vendor could reasonably be
expected to have purchased identical goods from another person (not being an
importer of identical goods) if the other person had, in the ordinary course
of his business, sold them to the vendor by wholesale and no agreement of a
kind referred to in paragraph (b) of sub-section (1) had been entered into in
relation to the sale of the identical goods.
(5) Where-
(a) the sale value of the relevant goods is required to be determined, for
the purposes of this Act, in accordance with the provisions of this section;
(b) the Commissioner is satisfied that, having regard to any connection
between the vendor and the purchaser of the relevant goods or to any other
relevant circumstances (including circumstances arising out of any agreement
entered into between the vendor and the purchaser, or out of any other
agreement, that is related, directly or indirectly, to the sale of the
relevant goods), the vendor and the purchaser were not dealing with each other
at arm's length in relation to the transaction; and
(c) the Commissioner is also satisfied-
(i) that the amount for which the relevant goods were sold is less than
the amount (in this section referred to as the "arm's length price ") for
which, in the opinion of the Commissioner, the relevant goods could reasonably
be expected to have been sold if the vendor and the purchaser had been dealing
with each other at arm's length in relation to the transaction and no
agreement of a kind referred to in paragraph (b) of sub-section (1) had been
entered into in relation to the sale of the relevant goods; or
(ii) that-
(A) the purchaser could have purchased identical goods from another
person (not being an importer of identical goods) and obtained delivery of the
identical goods at or about the time when the purchaser obtained delivery of
the relevant goods; and
(B) the amount for which the relevant goods were sold is less than
the amount (in this section referred to as the "alternative price ") for
which, in the opinion of the Commissioner, the identical goods could
reasonably be expected to have been sold to the purchaser if no agreement of a
kind referred to in paragraph (b) of sub-section (1) had been entered into in
relation to the sale of the identical goods,
the Commissioner shall alter the sale value of the relevant goods to the
amount ascertained in accordance with sub-section (6), and the sale value so
altered shall be the sale value of the relevant goods for the purposes of this
Act.
(6) The amount ascertained in relation to the relevant goods for the
purposes of sub-section (5) is-
(a) if the Commissioner is satisfied as to the matter mentioned in
sub-paragraph (i) of paragraph (c) of sub-section (5) but not as to the
matters mentioned in sub-paragraph (ii) of that paragraph-an amount equal to
the arm's length price;
(b) if the Commissioner is satisfied as to the matters mentioned in
sub-paragraph (ii) of paragraph (c) of sub-section (5) but not as to the
matter mentioned in sub-paragraph (i) of that paragraph-an amount equal to the
alternative price; or
(c) if the Commissioner is satisfied as to the matter mentioned in
sub-paragraph (i) of paragraph (c) of sub-section (5) and also to the matters
mentioned in sub-paragraph (ii) of that paragraph-an amount equal to the
lesser of-
(i) the arm's length price; and
(ii) the alternative price.
(7) For the purposes of this section, an agreement shall be taken to have
been entered into for a particular purpose, or for purposes that include a
particular purpose, if any of the parties to the agreement entered into the
agreement for that purpose or for purposes that included that purpose.
(8) In this section-
(a) a reference to excluded goods shall be read as a reference to goods,
including commodities, of a kind referred to in paragraph (a) or (b) of the
definition of "goods" in sub-section (1) of section 3 of the Sales Tax
Assessment Act (No. 1) 1930 in its application in accordance with section 12
of this Act; and
(b) a reference to identical goods shall be read as a reference to goods
identical in all material respects with the goods in relation to which the
expression is used.
(9) In this section "agreement" means any agreement, arrangement or
understanding-
(a) whether formal or informal;
(b) whether express or implied; or
(c) whether or not enforceable, or intended to be enforceable, by legal
proceedings.
SALES TAX ASSESSMENT ACT (No. 7) 1930 - SECT. 5.
Liability for tax
Substituted by No. 203, 1978, s. 5
SECT
5. Where goods imported into Australia are sold by a person other than the
importer of the goods (being a person who is a registered person or a person
required to be registered) to an unregistered person or to a registered person
who has not quoted his certificate in respect of the purchase of the goods,
sales tax shall be paid by the vendor of the goods.
Section 5A repealed by No. 216, 1973, s. 3
* * * * * * * *
SALES TAX ASSESSMENT ACT (No. 7) 1930 - SECT. 6.
Exemptions
Substituted by No. 61, 1935, s. 10; amended by No. 216, 1973, s. 3; No. 203,
1978, s. 9
SECT
6. Notwithstanding anything contained in section 5, 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. 7) 1930 - SECT. 7.
Returns, &c.
SECT
PART III-RETURNS
Amended by No. 53, 1933, s. 2; No. 203, 1978, s. 6
SECT
7. Every person who during any month makes any of the sales specified in
sub-section (1) of section 4 or sub-section (1) of section 4A shall, within
twenty-one days after the close of that month, furnish to the Commissioner a
return of those sales 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. 7) 1930 - SECT. 8.
Further returns
Amended by No. 203, 1978, s. 9
SECT
8. In addition to any return that may have been required under section 7,
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. 7) 1930 - SECT. 9.
Time of payment of tax
SECT
PART IV-COLLECTION AND RECOVERY OF TAX
Amended by No. 203, 1978, s. 9
SECT
9. Every person liable to pay tax under section 5 upon the sale value of any
goods sold by him during any month shall, within twenty-one days after the
close of that month, pay sales tax upon that sale value.
SALES TAX ASSESSMENT ACT (No. 7) 1930 - SECT. 10.
Further tax
SECT
10. (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. 43; No. 203, 1978, s. 7
SECT
(2) Where, under sub-section (1) or (2) of section 4 or sub-section (5) of
section 4A, 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. 53, 1933, s. 3
SECT
(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 the 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. 43; amended by No. 93, 1966, s. 3; No. 203, 1978,
s. 9
SECT
(2B) Any person who becomes liable to pay sales tax by virtue of an
assessment made under sub-section (2A) 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. 7) 1930 - SECT. 11.
Refunds of tax
Sub-section (1) substituted by No. 53, 1933, s. 4
SECT
11. (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. 37, 1931, s. 5; No. 53, 1933, s. 4
SECT
(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.
Inserted by No. 78, 1936, s. 44
SECT
(2A) 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 the 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. 45, 1932, s. 4; amended by No. 61, 1935, s. 16; No. 216, 1973, s.
3
SECT
(3) 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. 53, 1933, s. 4; amended by No. 203, 1978, s. 9
SECT
(4) Notwithstanding anything contained in this section, if any alteration is
made in the rate of sales tax payable in respect of any goods, no refund,
repayment or reduction shall, by reason of that alteration, be made of any
amount paid or payable by any person as sales tax in respect of goods sold
before the date of assent to the law making the alteration.
SALES TAX ASSESSMENT ACT (No. 7) 1930 - SECT. 12.
Application of provisions of Sales Tax Assessment Act (No. 1) 1930
SECT
PART V-APPLICATION OF SALES TAX ASSESSMENT ACT (No. 1) 1930
Sub-section (1) amended by No. 78, 1936, s. 45; No. 203, 1978, ss. 8 and 9
SECT
12. (1) The following Parts, sections and sub-sections of the Sales Tax
Assessment Act (No. 1) 1930-1936, namely, section 3, Parts II and III,
sub-sections (5B) and (5C) of section 18, section 23, sections 27 to 39
inclusive, and Parts VII, VIII, IX and X, and the Schedule shall mutatis
mutandis apply in relation to the imposition, assessment and collection of the
tax chargeable under this Act in like manner as they apply in relation to the
imposition, assessment and collection of the tax chargeable under that Act,
but for the purposes of this Act-
* * * * * * * *
SECT
(b) section 29 of the Sales Tax Assessment Act (No. 1) 1930-1936 shall be
read as if the words "section 9 or 10" were substituted for the words
"section 24 or 25" (wherever occurring); and
(c) sub-section (2) of section 35 of the Sales Tax Assessment Act (No. 1)
1930-1936 shall be read as if the words "Part III" were substituted for the
words "Part V ".
Amended by No. 203, 1978, s. 9
SECT
(2) The power to make regulations, conferred by the application, by
sub-section (1) of this section, of section 73 of the Sales Tax Assessment Act
(No. 1) 1930, shall include the power to make regulations for enabling
registrations, certificates and securities made, issued or given for the
purposes of that Act, to be treated as, or to be deemed to be, made, issued or
given for the purposes also of this Act, and shall include the power generally
to make regulations for treating acts, matters, and things done, for the
purposes of the Sales Tax Assessment Act (No. 1) 1930, under the sections and
Parts of that Act made applicable to this Act, as done or deemed to be done
under this Act.
------------------------------------------------------------------------------
--
Schedule repealed by No. 61, 1935, s. 17
* * * * * * * *