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These Regulations may be cited as the Sales Tax (Old Law) Regulations.

(1) The Sales Tax Regulations (comprising the Statutory Rules specified in the First Schedule to these Regulations) are repealed.

(2) A certificate, security, authority, approval or delegation issued, given, granted or made under a provision of the Regulations repealed by the last preceding subregulation and in force immediately before the commencement of these Regulations has the same force and effect as if it had been issued, given, granted or made under the corresponding provision of these Regulations.

3 Application

(1) These Regulations apply for the purposes of the Sales Tax Assessment Act (No. 10) 1985 in like manner as they apply for the purposes of the Sales Tax Assessment Act (No. 1) 1930.

(2) Registrations, certificates and securities made, issued or given for the purposes of the Sales Tax Assessment Act (No. 1) 1930 before the commencement of this regulation shall be deemed to be made, issued or given for the purposes also of the Sales Tax Assessment Act (No. 10) 1985.

4 Interpretation

(1) In these Regulations, unless the contrary intention appears:

aids to manufacture means goods for use by a registered person in the course of carrying on a business (where that use is exclusively, or primarily and principally, for the purposes of that business), being:

(a) machinery, implements and apparatus for use exclusively, or primarily and principally:

(i) in the actual processing or treatment of goods to be used in, wrought into or attached to goods to be manufactured;

(ii) in any processing or treatment by which the goods to which that processing or treatment is applied are used in, wrought into or attached to goods to be manufactured;

(iii) in any processing or treatment for the purpose of bringing goods into, or maintaining goods in, the form or condition in which they are to be marketed or used by the manufacturer of the goods;

(iv) in the packaging or placing in containers of goods manufactured by him or of goods supplied to him by the manufacturer of the goods for the purpose of having them packaged or placed in containers on behalf of the manufacturer, or the labelling of those goods or of the containers in which those goods are packaged or placed, not being packaging, placing or labelling which is carried out exclusively, or primarily and principally, for purposes connected with the delivery of the manufactured goods;

(v) in testing or checking the quality or specifications of goods processed or treated by him as specified in subparagraph (i), (ii) or (iii);

(vi) in the disposal of waste substances resulting from any activity carried out by him as specified in this paragraph, not being an activity carried out by the use of machinery, implements or apparatus expressly excluded from this definition;

(vii) in the cleansing or sterilizing of bottles, vats or other containers which he uses in the storage or marketing of goods which he processes or treats as specified in subparagraph (i), (ii) or (iii);

(viii) in the transportation, within premises in which any activity is carried out by him as specified in this paragraph (not being an activity carried out by the use of machinery, implements or apparatus expressly excluded from this definition) of goods in relation to which that activity has been, is, or is to be, carried out by him;

(ix) in the storage, within premises in which any activity is carried out by him as specified in this paragraph (not being an activity carried out by the use of machinery, implements or apparatus expressly excluded from this definition) or premises contiguous to such premises of goods in relation to which that activity is to be carried out by him;

(x) in operating, applying, cleansing or sterilizing machinery, implements or apparatus (not being machinery, implements or apparatus expressly excluded from this definition) used in any activity carried out by him as specified in this paragraph;

(xi) in carrying out scientific research in relation to manufacturing operations conducted by him;

(b) goods for use as integral parts of machinery, implements or apparatus to be constructed in situ and to be used exclusively, or primarily and principally, as specified in paragraph (a);

(c) parts for, or materials for use in the repair of, so as to form part of, any of the machinery, implements or apparatus specified in paragraph (a) or (b); or

(d) goods (other than those specified in paragraph (a) or (b) or those excluded from this definition by paragraph (f) or (k)) for use as specified in paragraph (a);

but does not include the following goods, unless those goods are of a kind ordinarily manufactured by the registered person for sale and are for use by him exclusively and directly in carrying out scientific research as specified in subparagraph (a) (xi):

(e) road vehicles of the kinds ordinarily used for the transport of persons or the transport or delivery of goods;

(f) goods for use exclusively, or primarily and principally, for or in connection with the preparation or preservation of food or drink (whether for consumption on the premises where it is prepared or preserved, or elsewhere) in, or in premises occupied in connection with, hotels, boarding houses, catering establishments, kitchens, restaurants, cafes, milk bars, coffee shops, retail shops, vehicles, other retail outlets, or establishments or outlets similar to those establishments or outlets, not being goods for use by a manufacturer of savoury snacks or a confectioner, baker or pastry-cook exclusively, or primarily and principally, in the manufacture of savoury snacks, confectionery, bread, cakes, biscuits or pastry for sale by wholesale or for placing in stock for sale by retail;

(g) vending machines or other appliances of a kind used for the sale of goods;

(i) machinery, implements or apparatus for use in the production of electric current, gases, steam, compressed air or hydraulic power, being production for purposes other than:

(i) sale by the producer; or

(ii) use by the producer exclusively, or primarily and principally, in any activity specified in paragraph (a);

(j) containers, pallets, stillages, spools or other goods for use by the registered person in the storage or delivery of his products or of goods which have been processed or treated by him for other persons as specified in paragraph (a), or materials or parts for the construction in situ of any containers for use in such storage;

(k) goods for use in connection with the manufacture for sale of goods, if the first-mentioned goods are to be sold to the purchaser of the goods to be so manufactured, unless the goods to be so manufactured:

(i) are covered by an item in the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935; or

(ii) are to be sold by the manufacturer to a person who quotes his certificate in respect of the purchase of those goods and furnishes to the manufacturer a certificate in writing that the first-mentioned goods are not for re-sale to a person to whom the goods to be so manufactured are also to be sold;

(m) parts for any goods expressly excluded from this definition;

(o) goods for use exclusively, or primarily and principally, in:

(i) the copying or reproduction of a computer program, whether with or without related information and whether in the same material form or in a different material form; or

(ii) the conversion of a computer program to another language, code or notation;

so as to embody the computer program (not being the embodying of the program in a microchip) in goods;

(p) author/secretary equipment.

author/secretary equipment has the same meaning as in the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935.

auxiliaries to aids to manufacture means goods for use by a registered person exclusively, or primarily and principally:

(a) in the processing or treatment of goods for use by him as aids to manufacture;

(b) in the disposal of waste substances resulting from any activity carried out by him as specified in this definition, not being waste substances resulting from the use of goods which are expressly excluded from this definition;

(i) to be used by him as aids to manufacture; or

(ii) to be used by him exclusively, or primarily and principally, in any activity as specified in this definition, not being an activity involving the use of goods which are expressly excluded from this definition;

(d) in the storage, within premises in which they are to be used by him as specified in this paragraph or premises contiguous to such premises, of goods:

(i) to be used by him as aids to manufacture; or

(e) in the cleansing or sterilizing of bottles, vats or other containers for use in the storage of goods:

(i) to be used by him as aids to manufacture; or

(ii) to be used by him exclusively, or primarily and principally, in any activity as specified in this definition;

(f) in operating, applying, cleansing or sterilizing machinery, implements or apparatus (not being machinery, implements or apparatus which is specifically excluded from this definition) used exclusively, or primarily and principally, in any activity carried out by him as specified in this definition;

(g) as integral parts in the construction in situ or repair of machinery, implements or apparatus (not being machinery, implements or apparatus which is expressly excluded from this definition) to be used by him exclusively, or primarily and principally, in any activity as specified in this definition;

but does not include goods which are of any of the kinds expressly excluded from the definition of aids to manufacture.

biscuits includes:

(a) cookies, crackers, pretzels, cones or wafers; or

(b) goods consisting principally of biscuits or of goods falling within paragraph (a);

but does not include:

(d) rusks for infants or invalids, or crispbread; or

(e) goods consisting principally of goods falling within paragraph (d).

containers means:

(a) the inner or outer coverings in which goods are packed or secured, or to be packed or secured, in the ordinary course of business (including inside linings and inside packing materials); and

(b) goods which are ordinarily used to secure or seal, or to describe the contents of, those coverings and form an actual part of the completed coverings;

and includes can keys, glass droppers and other goods:

(c) which are accessories of coverings or goods to which paragraph (a) or (b) of this definition applies, or of goods marketed in such coverings;

(d) which are attached to or form part of the inner covering, or are contained in the outer covering, of the goods so marketed; and

(e) which are sold with those goods for one inclusive price.

Deputy Commissioner includes a person for the time being performing the duties of the office of Deputy Commissioner of Taxation.

eligible business goods has the same meaning as in the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935.

goods to be used in, wrought into or attached to goods to be manufactured means goods to be so used or dealt with that those goods, or some essential element thereof, will form an integral part of the goods to be manufactured.

lubricants means oils, greases and other preparations:

(a) of a kind sold exclusively or principally as;

(b) put up for sale as; or

lubricants of machinery (including vehicles), implements or apparatus.

parts, in relation to road vehicles, includes bodies for those road vehicles (including insulated bodies, tank bodies and other bodies designed for the transport or delivery of goods of particular kinds), underbody hoists and other equipment or apparatus of a kind ordinarily fitted to road vehicles, being equipment or apparatus used in connection with the transport or delivery of goods by those road vehicles.

tax means sales tax chargeable under any Act under which these Regulations are made.

(1A) For the purposes of the definition of auxiliaries to aids to manufacture in subregulation (1), goods includes goods that have gone into use in Australia.

(1B) Subparagraphs (a) (iv) and (v) of the definition of aids to manufacture in subregulation (1) shall not be taken to limit the generality of subparagraphs (a) (i), (ii) and (iii) of that definition.

(1C) The express references in this regulation to processing or treatment do not imply that references to manufacture do not include references to processing or treatment.

(1D) The reference in paragraph (f) of the definition of aids to manufacture in subregulation (1) to goods for use by a manufacturer of savoury snacks or a confectioner, baker or pastry-cook in the manufacture of biscuits does not include a reference to machinery designed for manufacturing biscuits used in premises or vehicles in which the business of manufacturing biscuits is carried on exclusively or principally for the purpose of sale by retail directly from those premises or vehicles.

(2) A reference in these Regulations to a form by letter shall be read as a reference to the form so lettered in the Second Schedule to these Regulations.

(3) A reference in these Regulations to the office of the Deputy Commissioner for a State shall be read as a reference to the office of a Deputy Commissioner exercising powers or performing functions in relation to that State or a part of that State.

(4) For the purpose of these Regulations:

(a) the Australian Capital Territory shall be deemed to be part of the State of New South Wales; and

(b) the Northern Territory shall be deemed to be a State.

(5) A reference in these Regulations to a State shall be read as including a reference to:

(a) in the case of a State other than the State of Queensland or the Northern Territory — that part of Australian waters that is within the area described in Schedule 2 to the Petroleum (Submerged Lands) Act 1967 that refers to that State;

(b) in the case of the State of Queensland — that part of Australian waters that is within:

(i) the area described in that Schedule to that Act that refers to the State of Queensland; or

(ii) the Coral Sea area; and

(c) in the case of the Northern Territory — that part of Australian waters that is within the area described in that Schedule to that Act that refers to:

(i) the Northern Territory; or

(ii) the Territory of Ashmore and Cartier Islands.

(6) In these Regulations, a reference to an Act under which these Regulations are made shall be read as including a reference to the Sales Tax Assessment Act (No. 10) 1985.

Part II Registration and certificates

7 Form of certificate

Where, on the registration of a person, the Commissioner issues to the person a certificate pursuant to subsection 11 (4) of the Sales Tax Assessment Act (No. 1) 1930, the certificate shall be in accordance with Form B in the Second Schedule.

8 Conditions of certificate

A certificate is subject to the condition that the person to whom the certificate is issued will (in addition to complying with the conditions prescribed by section 11 of the Sales Tax Assessment Act (No. 1) 1930-1953) furnish true, complete and accurate returns and statements as and when required by an Act under which these Regulations are made or by these Regulations.

9 Cancellation of certificate

(2) The cancellation of a certificate does not release the person to whom the certificate was issued from a liability incurred by him before the cancellation.

10 Certificate of non-registration

A certificate in writing under the hand of the Commissioner, a Second Commissioner or a Deputy Commissioner stating that a person specified in the certificate is not a registered person is evidence that the person is not a registered person.

Part III Quotation of certificates

11 Interpretation

In this Part:

(a) wholesale merchant who sells goods principally by wholesale or manufacturer who sells goods principally by wholesale means a wholesale merchant or a manufacturer, as the case may be, the total value of whose average yearly sales by wholesale is, or would be, in the opinion of the Commissioner, not less than 50 per cent of the total value of his average yearly sales, whether by wholesale or otherwise;

(b) person who sells goods principally by retail means a person whose sales of goods, not being sales of a kind referred to in paragraph (b), (c), (e) or (g) of the definition of Sale of goods by wholesale in subsection 3 (1) of the Sales Tax Assessment Act (No. 1) 1930, are, in the opinion of the Commissioner, made principally by retail;

(c) a reference to a sale of goods by wholesale shall be read as including a reference to a sale of goods by retail under an indirect marketing arrangement; and

(d) a reference to a sale of goods by retail shall not be taken to include a reference to a sale of goods by retail under an indirect marketing arrangement.

12 Cases in which certificates are to be quoted

(1) Subject to the next succeeding regulation, a registered person shall quote his certificate:

(a) in respect of the purchase of goods, or the entry for home consumption of imported goods, by the registered person for sale by him by wholesale;

(b) if the registered person is a manufacturer — in respect of the purchase of goods, or the entry for home consumption of imported goods, to be used in, wrought into or attached to:

(i) goods to be manufactured by him for sale or lease;

(ii) goods to be manufactured and applied by him to his own use as defined in subsection 17 (2) of the Sales Tax Assessment Act (No. 1) 1930; and

(iii) goods to be manufactured by the person and to which paragraph 3 (1C) (f) or (g) of that Act will apply;

(c) in respect of the purchase or lease of goods, or the entry for home consumption of imported goods, by the registered person for use by him as aids to manufacture or auxiliaries to aids to manufacture;

(d) in respect of the purchase of goods, or the entry for home consumption of imported goods, by the registered person:

(i) to be used in, wrought into or attached to goods to be manufactured by him for use by him as aids to manufacture or auxiliaries to aids to manufacture; or

(ii) for sale or lease to persons for use by them as aids to manufacture or auxiliaries to aids to manufacture;

(da) in respect of the purchase, or lease of goods, or the entry for home consumption of imported goods, by the registered person for use by the person as eligible business goods;

(db) in respect of the purchase of goods, or the entry for home consumption of imported goods, by the registered person:

(i) to be used in, wrought into or attached to goods to be manufactured by the person for use by the person as eligible business goods; or

(ii) for sale or lease to persons for use by them as eligible business goods;

(e) if, in a State in which the registered person has a place of business in respect of which a certificate has been issued to him, he is a wholesale merchant, or a manufacturer, who sells goods principally by wholesale — in respect of the entry by him for home consumption of imported goods, or the purchase by him of goods, not being goods in respect of which he is required to quote his certificate under paragraph (a), for sale by him for the purposes of that business;

(ea) if, in a State in which the registered person has a place of business in respect of which a certificate has been issued to him, that person is a person who sells goods principally by retail — in respect of:

(i) the entry by him for home consumption of imported goods; or

(ii) the purchase by him of goods;

being goods specified by him at the time of that entry or purchase to be so entered or purchased for sale by wholesale, for sale by him for the purposes of that business;

(f) if the Commissioner is satisfied that the property in goods, being purchased goods, or imported goods entered for home consumption, for use in connexion with the manufacture of goods to be manufactured by the registered person for sale (not being goods covered by an item or sub-item in the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1956) will pass to the purchaser of the goods so manufactured and that the full cost of the first-mentioned goods will be included in the price charged by the registered person to that purchaser for a specific quantity of the goods so manufactured — in respect of the purchase or entry of those first-mentioned goods;

(g) if the registered person is a person who manufactures goods but, by virtue of the definition of Manufacturer in subsection (1) of section 3 of the Sales Tax Assessment Act (No. 1) 1930-1953, is deemed not to be the manufacturer of those goods, or if the registered person is a person who applies any process or treatment to goods as specified in subparagraph (a) (iii) of the definition of Wholesale Merchant in that subsection — in respect of the purchase of goods, or the entry for home consumption of imported goods to be used in, wrought into or attached to the goods so manufactured, processed or treated; and

(h) if the registered person is, by virtue of the definition of Manufacturer in subsection (1) of section 3 of the Sales Tax Assessment Act (No. 1) 1930-1953, deemed to be the manufacturer of goods manufactured for him by another person — in respect of the sale deemed to have been made of those goods by virtue of section 17A of that Act.

(2) A registered person who, by virtue of the last preceding subregulation, quotes his certificate in respect of the purchase or lease of goods, or the entry for home consumption of imported goods shall quote his certificate in respect of the purchase or entry by him of each container, if any, of the goods (not being a container to which section 6A of the Sales Tax Assessment Act (No. 5) 1930-1953 applies) if:

(a) an item or subitem in the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1956 covers:

(i) the goods purchased, entered or leased in the container; or

(ii) goods in the manufacture, processing or treatment of which the goods purchased, entered or leased in the container are directly or indirectly used by the registered person;

(b) the registered person sells or leases the goods purchased, leased or entered in the container, the property in the container passes to the purchaser or lessee of the goods and the container is not the subject of a charge to be refunded upon the return of the container;

(i) sells or leases, without the container, the goods purchased, leased or entered in the container or goods in the manufacture, processing or treatment of which those first-mentioned goods are directly or indirectly used by him; or

(ii) directly or indirectly uses the goods purchased, leased or entered in the container in manufacturing, processing or treatment performed by him for another person;

and the cost of the container is included in the amount charged by the registered person for the sale or lease of the goods or for the manufacturing, processing or treatment, as the case may be; or

(d) the registered person:

(i) does not sell or lease the goods purchased, leased or entered in the container; or

(ii) sells or leases those goods without the container;

and does not sell the used container or sells the used container at a price not greater than one half of the cost, excluding tax, of the container to him.

(3) Subject to the next succeeding regulation, a registered person shall quote his certificate in respect of the purchase of containers, or the entry for home consumption of imported containers, by him:

(a) in which other goods will be packed by him for sale or lease;

(b) the property in which will pass to the purchaser or lessee of the goods; and

(d) an item or subitem in the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1956 covers the goods to be packed in the containers;

(e) the registered person, not being the manufacturer of the goods to be packed in the containers, quotes his certificate in respect of the purchase, entry or lease of those goods by him; or

(f) the registered person is the manufacturer of the goods to be packed in the containers and does not treat the goods as stock for sale by retail before the goods are packed in the containers.

(4) Subject to the next succeeding regulation, a registered person shall quote his certificate in respect of the purchase by him of containers, being bottles or jars, or the entry for home consumption by him of imported containers, being bottles or jars:

(a) in which he markets goods which he manufactures or sells by wholesale;

(b) on which is moulded a notification to the effect that they are or remain his property or are not sold with the contents; and

(c) which, upon the sale of the contents, are not the subject of a charge imposed by way of deposit to be refunded upon the return of the bottles or jars.

(5) A registered person who, by virtue of subregulation (3) or (4), quotes his certificate in respect of the purchase of containers, or the entry for home consumption of imported containers, (in this subregulation referred to in either case as the secondary containers) shall quote that certificate in respect of the purchase by him of each container, or the entry for home consumption by him of each imported container, (in this subregulation referred to in either case as the primary container), if any, in which the secondary containers are so purchased or entered if:

(a) an item or subitem in the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1956 covers the secondary containers;

(b) the cost of the primary container:

(i) is included in the amount charged by the registered person for the sale or lease of goods packed by him in the secondary containers; or

(ii) in a case where the secondary containers are the subject of a separate charge to the purchaser or lessee of the goods packed in the secondary containers (being a charge which is not refundable upon the return of the secondary containers) — is included in that charge; or

(c) the registered person does not sell the used primary container or sells the used primary container at a price not greater than one half of the cost, excluding tax, of the primary container to him.

(6) Where:

(a) a registered person, by virtue of subregulation (1), (3) or (4) of this regulation, quotes his certificate in respect of the purchase or lease of goods, or the entry for home consumption of imported goods; and

(b) the property in the containers, if any, of the goods passes to him;

he shall be deemed to have also quoted his certificate under subregulation (2) or (5) of this regulation in respect of the purchase or entry of the containers unless he states, in the certificate of quotation, that the quotation does not extend to the containers.

13 Cases in which certificates not to be quoted

(1) Subregulations (1), (3) and (4) of the last preceding regulation do not apply so as to require or permit a registered person who is a manufacturer, and, by virtue of item 76, 100 or 103 in the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1956, is exempt from sales tax upon the sale value of goods manufactured by him, to quote his certificate in respect of:

(a) the purchase or lease by him of goods, or the entry for home consumption by him of imported goods to be used in, wrought into, or attached to goods to be so manufactured, or in respect of the purchase, lease or importation of goods:

(i) for use by him as aids to manufacture, as auxiliaries to aids to manufacture or as eligible business goods; or

(ii) to be used in, wrought into or attached to goods to be manufactured by him for use by him as aids to manufacture, as auxiliaries to aids to manufacture or as eligible business goods;

in or in connexion with the manufacture of goods covered by any of those items; or

(b) the purchase by him of containers, or the entry for home consumption by him of imported containers in which will be packed by him for sale or lease goods in the manufacturing of which goods referred to in the last preceding paragraph are directly or indirectly used by him.

(2) Subregulation 12 (1) does not apply so as to require or permit a registered person who is a manufacturer to quote a certificate in respect of the purchase, or the entry for home consumption, by the person of:

(a) mixes to be used in the manufacture by the person of biscuits in premises or vehicles in which the business of manufacturing biscuits is carried on exclusively or principally for the purpose of sale by retail directly from those premises or vehicles; or

(b) mixes to be used in the manufacture by the person of goods, being ice-cream, ice-cream cakes, ice-creams, ice-cream substitutes, frozen confectionery (other than frozen yoghurt), flavoured iceblocks (whether or not to be marketed in a frozen state) or similar goods, in premises or vehicles in which the business of manufacturing goods of that kind is carried on exclusively or principally for the purpose of sale by retail directly from those premises or vehicles.

14 Additional cases in which certificates to be quoted

(1) Where goods purchased or entered by a registered person:

(a) for sale by him to the Government of the Commonwealth or of a State; or

(b) for supply by him to the Government of the Commonwealth or of a State in the performance of a contract to which subsection (4) of section 3 of the Sales Tax Assessment Act (No. 1) 1930-1953 applies;

are for the official use of a department of the Government of the Commonwealth or of the State, as the case may be, or of an authority of a kind specified in item 74 in the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1956, and are not for re-sale, the registered person shall quote his certificate in respect of the purchase by him of those goods, or the entry for home consumption by him of those imported goods.

(2) Where the Commissioner is satisfied that:

(a) a registered person ordinarily purchases goods, or enters for home consumption imported goods of a particular class or kind with the intention of using or dealing with the goods as occasion demands; and

(b) a purpose for which, or a manner in which, the goods are ordinarily used or dealt with by the registered person is such that, if the goods were acquired by him to be used or dealt with by him exclusively for that purpose or in that manner:

(i) he would be required to quote his certificate in respect of the purchase or entry; or

(ii) sales tax would not be payable in respect of the sale value of the goods upon their sale to, or entry by, the registered person;

the Commissioner may, by notice in writing to the registered person, permit the registered person to quote his certificate in respect of the purchase or importation by the registered person of all goods of that class or kind acquired by him with the intention of using or dealing with the goods as occasion demands.

14A Certificate deemed to be quoted in certain circumstances

(1) Where, in a State in which a registered person has a place of business in respect of which a certificate has been issued to the person, that registered person:

(a) is a person who sells goods principally by retail;

(b) is not required by paragraph 12 (1) (ea) to quote his certificate in respect of the purchase of goods, or the entry for home consumption of imported goods; and

the registered person shall be deemed to have quoted his certificate in respect of the purchase or entry by him of those last-mentioned goods or imported goods.

(2) Where:

(a) at a time before the commencement of this regulation a person, being a registered person (whether or not a registered person at that time) or a person required to be registered (whether or not a person required to be registered at that time) purchased or imported goods, or entered for home consumption imported goods, for sale by him;

(b) the person or some other person had paid or was liable to pay tax upon a sale value of those goods; and

the person shall be deemed to have quoted his certificate in respect of the purchase, importation or entry, as the case may be, of the goods so sold.

15 Agreements under section 18 (5B) of Sales Tax Assessment Act (No. 1) 1930

Notwithstanding anything contained in these Regulations, where a registered person has entered into an agreement with the Commissioner under subsection (5B) of section 18 of the Sales Tax Assessment Act (No. 1) 1930-1953 as to the manner of ascertaining the sale value or sale values of any goods and that manner is dependent upon the registered person quoting or not quoting his certificate in respect of the purchase of those goods, or the entry for home consumption of those goods (being imported goods), or of goods to be used in, wrought into or attached to those goods, that person shall quote or not quote his certificate (as the case may be), in respect of that purchase or entry.

16 Form in which certificate to be quoted

(1) Subject to the next succeeding subregulation, a certificate shall be quoted in writing in accordance with Form C.

(2) Where goods are ordered by telegram, a certificate may be quoted in respect of the purchase of those goods by including in the telegram the words Certificate quoted.

17 Purported quotation of certificate

(1) A person shall not, in respect of the purchase or lease of goods, or the entry for home consumption of imported goods in respect of which he is not required by an Act under which these Regulations are made or by these Regulations to quote his certificate, represent, or authorize, permit, suffer, procure, be a party or privy to, or be directly or indirectly concerned in, a representation, by any statement whether oral or in writing (not being a statement in accordance with Form C), that his certificate is being quoted in respect of that purchase, lease or entry.

Penalty: $500.

(2) A prosecution in respect of an offence against the last preceding subregulation may be commenced at any time within a period of five years after the commission of the offence.

18 Quotation in respect of the purchase of goods

Where a registered person is required to quote his certificate in respect of the purchase or lease of goods, he shall, subject to these Regulations, quote his certificate upon the order in writing, or upon the confirmation in writing of a verbal order, for the goods, or, where a written order or confirmation is not given, upon any delivery slip, receipt, acknowledgment of receipt, duplicate invoice or other document relating to the transaction and retained by the vendor or lessor.

19 Monthly quotation in approved cases

(1) A registered person may, with the approval in writing of the Commissioner, quote his certificate at the commencement of each month in respect of the whole of his proposed purchases of goods (other than goods in respect of the purchase of which he is not required by these Regulations to quote his certificate) during that month from another registered person.

(2) A registered person desiring to obtain the approval of the Commissioner under the last preceding subregulation may, for that purpose, apply in writing to the Deputy Commissioner for the State in which his certificate was issued.

(3) A registered person to whom written notice of approval under this regulation has been given shall, on the first day of each month, quote his certificate, in accordance with the prescribed form, to the registered person from whom he proposes to purchase goods and endorse on that form a notice in writing in accordance with Form D.

(4) Where, in respect of a purchase of goods, a registered person to whom written notice of approval under this regulation has been given is not required by these Regulations to quote his certificate, he shall endorse upon the order in writing, or the confirmation in writing of a verbal order, for the goods, or, where a written order or confirmation is not given, upon any delivery slip, receipt, acknowledgment of receipt, duplicate invoice or other document relating to the transaction and retained by the registered person from whom he purchased the goods, a notice in accordance with Form E.

(5) A registered person who, during any month, complies with subregulation (3) of this regulation shall be deemed to have quoted his certificate in respect of every purchase of goods by him from the other registered person during that month except purchases in respect of which he has notified the other registered person in accordance with the last preceding subregulation.

20 Quotation in respect of the importation of goods

Where a registered person is required to quote his certificate in respect of the entry for home consumption of imported goods, he shall, subject to these Regulations, quote his certificate upon the entry of those goods.

Part IV Securities

23 Where securities to be lodged

(1) Where the person to whom a certificate is issued is carrying on business in one State only, he shall lodge any security given in respect of the certificate with the Deputy Commissioner for that State and, if he is carrying on business in more than one State, he shall lodge any security so given with the Deputy Commissioner for the State in which the head office of his business is situated together with a statement specifying the States in which he is carrying on business.

(2) Where a person carries on business in more than one State, the security shall be deemed to be a security for the compliance with the conditions of all certificates of which the person is the holder or which may be issued to that person.

24 Proceedings on securities

(1) Proceedings in respect of a breach of the condition of a security may be instituted by the Commissioner or a Deputy Commissioner suing in his official name.

(2) When a security is put in suit by the Commissioner, the production of the security, without further proof, entitles the Commissioner to judgment against, and for the stated liability of, the persons appearing to have executed the security unless the defendants prove compliance with the condition of the security, that the security was not executed by them or release or satisfaction.

(3) If it appears to the Court that a non-compliance with the condition of a security has occurred, the security shall not be deemed to have been discharged or invalidated and a subscriber shall not be deemed to have been released or discharged from liability by reason of:

(a) an extension of time or other concession to the registered person referred to in the security;

(b) the Commissioner having consented to, or acquiesced in, a previous non-compliance with the condition; or

(c) the Commissioner having failed to bring suit against a subscriber upon the occurrence of a previous non-compliance with the condition.

25 Security by deposit

(1) Where an amount of sales tax is owing by a registered person and a deposit has been lodged for compliance by that person with the conditions of his certificate, the Commissioner may appropriate so much of the deposit as is sufficient to pay the amount of sales tax so owing.

(2) Where the right to appropriate a deposit arises under subregulation (1), the Commissioner may dispose of the deposit by auction, private sale or otherwise as he considers most favourable to the depositor and the net proceeds of the disposition shall, for the purposes of this regulation, be deemed to have been a deposit of cash and may be appropriated wholly or partly accordingly.

(3) Cash lodged as a deposit in respect of a security may be deposited in a Savings Bank in an account in the name of the Deputy Commissioner with whom the security was lodged.

(4) Where interest becomes due in respect of a deposit lodged in respect of a security, the Deputy Commissioner with whom the security was lodged may pay the interest to the person who lodged the deposit.

(6) A certificate under the hand of the Commissioner, a Second Commissioner or a Deputy Commissioner stating:

(a) that the whole or any portion of a deposit lodged in respect of a security was sold; and

(b) the amount of the net proceeds of the sale;

is evidence of the facts stated in the certificate.

(7) Where:

(a) a person has lodged a deposit in respect of a security;

(b) the certificate in respect of which the security was given has been cancelled;

(d) the person has met all existing and prospective liabilities for sales tax;

the Commissioner shall deliver or pay to the person or to the authorized agent or legal personal representative of the person, as the case requires:

(e) any part of the deposit that has not been disposed of pursuant to this regulation; and

(f) the balance of any cash held under the security after the deduction of any amounts authorised to be appropriated from the deposit.

(8) Where a party to a security, other than the registered person, makes a request in writing to the Commissioner to be discharged from his obligations under the security, the security shall terminate on the expiration of thirty days after the date of the receipt by the Commissioner of the request.

(9) The termination of a security does not relieve a party to the security from his obligations under the security in respect of a period prior to the date of the termination of the security.

Part V Sale value in certain cases

26 Certain goods made to order

Where:

(a) clothes for human wear; or

(b) photographs produced by a person who exposes the negative in the camera, prints from that negative and finishes the photographs in the condition in which they are sold to the customer;

are manufactured in Australia to the order of an individual customer, for his private, domestic or personal use, and are sold by the manufacturer to that customer, the sale value of those goods is an amount ascertained by deducting from the total amount payable by the customer to the manufacturer sixty per centum of that amount.

Part VI Payment of tax

Division 1 Tax Payable under Sales Tax Assessment Act (No. 5) 1930-1953

27 How and where tax payable

A person who is liable to pay tax upon the sale value of any goods under the provisions of the Sales Tax Assessment Act (No. 5) 1930-1953 shall pay the tax at the time and place at which, and in the manner in which, duties in respect of those goods under a law relating to duties of Customs are payable or would be payable if the goods were subject to duties under such a law.

Division 2 Other tax

29 Where tax payable

Subject to the last preceding regulation, a taxpayer shall, unless otherwise directed by the Commissioner, pay tax to the Commissioner at the office of the Deputy Commissioner for the State in which the taxpayer is registered.

30 How tax payable

Tax may be paid by:

(a) delivery of cash, bank notes or cheques at the office of the Deputy Commissioner;

(b) remitting the tax to the Deputy Commissioner by bank draft or cheque, or by money order or postal note payable in the city to which the remittance is sent; or

(c) depositing the amount of the tax to the credit of the Deputy Commissioner at a branch of the Commonwealth Bank of Australia.

31 Post Office to be agent of remitter

When a remittance is posted by or on behalf of a taxpayer, the Post Office shall be deemed to be the agent of the remitter and payment shall not be deemed to have been made until the remittance has been received by the addressee.

32 Payment by cheque

Where a cheque has been delivered or remitted to the Commissioner or a Deputy Commissioner in payment of an amount payable to the Commissioner, that amount shall (notwithstanding that a receipt has been given for the amount) be deemed not to have been paid until the amount for which the cheque is drawn has been collected.

33 Receipts to be issued

Receipts for amounts paid to the Commissioner shall be issued by such persons as the Commissioner, a Second Commissioner or a Deputy Commissioner authorizes in that behalf.

34 Part payment of tax not to be accepted

Except with the express consent of the Commissioner or a Deputy Commissioner, a payment shall not be accepted on account or in part payment of an amount payable to the Commissioner.

35 Postage to be prepaid

The postage on every return, statement, communication, remittance or other matter sent by post addressed to the Commissioner, a Second Commissioner or a Deputy Commissioner shall be fully prepaid by the sender.

36 Deficient postage

When any sum is received in payment of an amount payable to the Commissioner, the Commissioner or a Deputy Commissioner may deduct from that sum the amount of postage and surcharge (if any) paid upon unstamped or insufficiently stamped matter received through the post from the taxpayer and shall credit in payment of that amount the sum remaining after that deduction.

Part VII Objections

37 Form of objection

An objection under section 41 of the Sales Tax Assessment Act (No. 1) 1930-1953 may be made in accordance with Form I.

38 Where objection to be lodged

An objection shall be posted to or lodged with the Commissioner at the office of the Deputy Commissioner for the State in which the tax is payable upon the amount or sale value against which the objection is lodged.

Part VIII Reviews by a Board of Review

39 Amount of deposit to accompany request for review

Where, under subsection (4) of section 41 of the Sales Tax Assessment Act (No. 1) 1930-1953, a taxpayer requests the Commissioner to refer a decision to a Board of Review, the taxpayer’s request shall be accompanied by a fee of One pound.

40 Particulars to be supplied by Commissioner

(1) The Commissioner, in referring a decision to a Board of Review in accordance with subsection (1) of section 42 of the Sales Tax Assessment Act (No. 1) 1930-1953, shall furnish the Board with a printed or typewritten statement, in quadruplicate, containing:

(a) the name and address of the taxpayer;

(b) full details of the taxpayer’s claim as made to the Commissioner; and

(2) The Commissioner shall at the same time furnish the taxpayer with a copy of the statement.

41 Notice of review

(1) The Chairman of a Board of Review shall cause notices to be served upon the Commissioner and the taxpayer of the date on which the review is to take place.

(2) Notice of a review shall be given not less than fourteen days before the day on which the review is to take place.

(3) A notice under this regulation may be served either personally or by post.

42 Order, place and time of review

(1) All references for the purpose of review by a Board of Review shall be numbered consecutively and, unless the Chairman of the Board otherwise directs, the reviews shall take place in the order in which the references are received in respect of each State.

(2) The sittings of a Board for the purpose of reviews shall be held in such place or places and at such time or times as are fixed by the Chairman of the Board.

(3) A Board shall not be required to sit on public holidays or during the period commencing on the 25th day of December in each year and ending on the 21st day of January in the following year.

43 Conduct of reviews

(1) Subject to this Part, reviews by a Board of Review shall be conducted as the Chairman from time to time directs.

(2) A review shall take place in camera unless the taxpayer otherwise requires.

(3) Where a review takes place in public, the decision shall be given at a public meeting of the Board.

(4) Either party to a review may nominate a person to represent him at the review.

(5) The Chairman may adjourn any review from time to time as he thinks fit.

44 Evidence

(1) Subject to the next succeeding subregulation, a Board of Review:

(a) shall take all oral evidence on oath or affirmation and, for that purpose, the Chairman of the Board, or, in the absence of the Chairman, the Acting Chairman, has power to administer oaths and affirmations;

(b) may receive, without formal proof, a copy, duly certified as correct by a responsible officer of a bank, of a person’s account with that bank, and may take into consideration any entry or particular contained in that copy;

(c) may receive, without formal proof, a copy, duly certified as correct by a responsible officer of the Government of the Commonwealth or of a State, or of a public, municipal or other local body or authority within the Commonwealth, of a document in the possession of that Government, body or authority, as the case may be, and may take into consideration any statement or particular contained in that copy; and

(d) may receive, without formal proof, any other document containing a statement or particular which, in the opinion of the Board, is relevant to the question in issue in the review (not being a document which has been brought into existence solely for the purpose of the review), and may take into consideration that statement or particular.

(2) The Chairman of a Board may, by notice in writing, require a person:

(a) to furnish the Board with such information as, in the opinion of the Chairman, is necessary for the purpose of a review by the Board; or

(b) to attend and give evidence before the Board, or before the Chairman of the Board or a member of the Board authorized by the Chairman in that behalf, concerning his or any other person’s liability under the provisions of an Act under which these Regulations are made, and may require him to produce all books, documents and other papers whatsoever in his custody or under his control relating to that liability;

and the Chairman or other member of the Board may require the information or evidence to be given on oath and either orally or in writing, and for that purpose the Chairman or member has power to administer oaths.

(3) A person shall not, without just cause or excuse shown by him, refuse or neglect to comply with a requirement made on him under this regulation, or to answer fully and truly a question put to him by the Chairman or other member of a Board in connexion with a review.

(4) The expenses to be allowed to a person required to attend and give evidence under this regulation, not being a person required to attend in consequence of a request made by or on behalf of a taxpayer, shall be as prescribed by regulation 79 of these Regulations.

45 Decisions of Board

(1) A Board of Review shall give a written decision on each review and shall forward copies of the decision to the Commissioner and to the taxpayer, and the Commissioner shall, unless the decision has been appealed from, give effect to the decision within sixty days after receiving the copies.

(2) Upon the request of the Commissioner or of the taxpayer, the Board shall, when giving its decision, state in writing its findings of fact and its reasons in law for the decision.

(3) The Board may, from time to time, compile and publish summaries of its decisions.

46 Attendance of members

Subject to subregulation (3) of regulation 42 of these Regulations, the members of a Board of Review shall be in attendance on all week days at such place as is from time to time appointed by the Chairman for the performance of their duties.

47 Communications to Board

Communications to a Board may be addressed to the Chairman of the Board in the care of the Deputy Commissioner of Taxation in the State in which the taxpayer resides.

Part IX Refunds and other payments

48 Persons to whom refunds or payments may be made

(1) Subject to this Part, refunds or payments to prevent double taxation, as the case may be, may be made to a person:

(a) who, in respect of the entry for home consumption of any imported goods, has paid tax upon a sale value of those goods and who, in respect of some subsequent act, operation or transaction in relation to those goods, becomes liable to pay tax upon a sale value of those goods;

(b) who, in respect of some act, operation or transaction in relation to any goods, becomes liable to pay tax on a sale value of those goods and who has purchased those goods at a price which includes tax which some other person has paid or is liable to pay, upon a sale value of those goods, in respect of some prior act, operation or transaction in relation to those goods;

(c) who becomes liable to pay tax upon the sale value of any goods under the provisions of the Sales Tax Assessment Act (No. 1) 1930-1953 (not being a sale value of manufactured goods to which either of the provisoes
to subsection (2), or the proviso to subsection (3), of section 18 of that Act applies) and who has purchased goods, being goods which have been used in, wrought into or attached to those goods, at a price which includes tax which some other person has paid or is liable to pay upon a sale value of the goods so used in, wrought into or attached;

(d) who becomes liable to pay tax upon the sale value of any goods under the provisions of the Sales Tax Assessment Act (No. 1) 1930-1953 (not being a sale value of manufactured goods to which either of the provisoes to subsection (2), or the proviso to subsection (3), of section 18 of that Act applies) and who has entered for home consumption imported goods which have been used in, wrought into or attached to those goods, and has paid tax upon a sale value of the goods so used in, wrought into or attached;

(e) who becomes liable to pay tax upon the sale value of any goods under the provisions of the Sales Tax Assessment Act (No. 1) 1930-1953 and who has purchased goods, being goods which have been used as aids to manufacture, as auxiliaries to aids to manufacture or as eligible business goods, in or in connection with the manufacture of the first-mentioned goods, at a price which includes tax which some other person has paid or is liable to pay upon the sale value of the goods so used as aids to manufacture, as auxiliaries to aids to manufacture or as eligible business goods;

(f) who becomes liable to pay tax upon the sale value of any goods under the provisions of the Sales Tax Assessment Act (No. 1) 1930-1953 and who has entered for home consumption imported goods which have been used as aids to manufacture, as auxiliaries to aids to manufacture or as eligible business goods, in or in connection with the manufacture of the first-mentioned goods and has paid tax upon the sale value of the goods so used as aids to manufacture, as auxiliaries to aids to manufacture or as eligible business goods;

(g) who becomes liable to pay tax upon the sale value of any goods under the provisions of the Sales Tax Assessment Act (No. 1) 1930-1953 (not being a sale value of manufactured goods to which the first proviso to subsection (2), or the proviso to subsection (3), of section 18 of that Act applies) and who has used in, wrought into or attached to those goods other goods which have previously formed part of goods:

(i) upon a sale value of which tax has been paid by that person in respect of some prior act, operation or transaction; or

(ii) which were purchased by that person at a price which included tax paid by some other person upon a sale value of those goods;

(h) who becomes liable to pay tax upon the sale value of any goods under the provisions of the Sales Tax Assessment Act (No. 9) 1930-1946 and who:

(i) has purchased goods which have been used in, wrought into or attached to those goods at a price which includes tax which some other person has paid or is liable to pay upon a sale value of the goods so used in, wrought into or attached; or

(ii) in respect of the entry for home consumption of any imported goods which have been used in, wrought into or attached to those goods, has paid tax upon a sale value of the goods so used in, wrought into or attached;

(i) who:

(i) in respect of the entry for home consumption of any imported goods, has paid tax upon a sale value of those goods; or

(ii) has purchased any goods at a price which includes tax which some other person has paid or is liable to pay upon a sale value of those goods;

and who sells those goods, or, where those goods have been used in, wrought into or attached to other goods, those other goods, at a price which does not include the tax so paid or included, to a registered person (not being a person who purchases those goods for use in the manufacture of goods which are exempt from tax) who quotes his certificate in respect of the purchase of the goods so sold;

(j) who, in respect of a lease of goods, has paid tax upon a sale value of those goods and who, in respect of some subsequent act, operation or transaction in relation to those goods, becomes liable to pay tax upon a sale value of those goods;

(k) who has purchased goods which he has used in, wrought into or attached to other goods in the course of repairs, or in the course of an operation or process which does not constitute manufacture, at a price which includes tax which some other person has paid or is liable to pay upon a sale value of the goods so used in, wrought into or attached and, after the completion of those repairs, or that operation or process, becomes liable to pay tax upon a sale value of those other goods;

(l) who has paid tax upon a sale value of any goods which, after the occurrence of the act, operation or transaction in respect of which the tax was paid, he has used in, wrought into or attached to other goods in the course of repairs, or in the course of any operation or process which does not constitute manufacture, and, after completion of those repairs, or that operation or process, becomes liable to pay tax upon a sale value of those other goods; or

(m) who has paid tax upon a sale value of any goods and, after the occurrence of the act, operation or transaction in respect of which the tax was paid, has, for the purpose of replacing free of charge the whole or any part of those goods because of defects in them, used other goods:

(i) in respect of a sale value of which he has paid, or becomes liable to pay, tax; or

(ii) which he has purchased at a price which includes tax paid by some other person in respect of a sale value of those other goods;

and who has satisfied the Commissioner that the goods so replaced will not subsequently be used for the purpose, or for a purpose similar to the purpose, for which they were manufactured.

(2) Where, upon the death or bankruptcy of a person to whom this regulation would, but for his death or bankruptcy, have applied, or where by devolution of the estate of that person otherwise than by death or bankruptcy, the ownership of goods, being purchased goods or imported goods entered for home consumption as specified in this regulation becomes vested in some other person, that other person shall:

(a) if he is or becomes liable to pay tax in respect of those goods in the circumstances under which a refund or payment as specified in this Part would have been made to the person from whom he derived title to the goods had that person been or become liable to pay such tax; or

(b) if he sells those goods in accordance with the conditions stated in paragraph (i) of the last preceding subregulation;

be entitled to a refund or payment under this regulation to which the person from whom he derived title would have been entitled.

(3) For the purposes of subregulation (1) of this regulation, person shall be deemed to include a department or an authority of a State which has sold goods in respect of which tax has been paid in accordance with an arrangement as specified in item 74 in the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1956.

49 Amount of refund in cases of certain retail sales

(1) Where a registered person to whom the last preceding regulation applies becomes liable to pay tax, in a case to which that regulation applies, upon the amount for which any goods, in respect of the purchase or entry for home consumption of which he was not entitled to quote and did not quote his certificate, are sold by him by retail, the refund which may be made to that person shall be a refund, by way of rebate, of the whole of the tax so payable.

(2) The sale of goods by retail, in a case to which this regulation applies, may, for the purposes of these Regulations, be treated as a sale in respect of which tax is not payable.

(3) This regulation does not apply to tax payable upon the sale value of materials sold by a manufacturer to an individual customer where the materials so sold are supplied by the customer to the manufacturer and the manufacturer makes goods to the order of the customer wholly or in part out of those materials.

50 Amount of refund or payment in other cases

(1) Subject to the last preceding regulation, the refund which may be made to a person to whom subparagraph (ii) of paragraph (h), or paragraph (1), of subregulation (1) of regulation 48 of these Regulations applies shall be a refund, by way of rebate, of the tax payable by him in respect of the subsequent act, operation or transaction in relation to the goods specified in that subparagraph or paragraph, and shall not exceed the tax which he has paid in respect of the prior act, operation or transaction in relation to the goods used in, wrought into or attached to those goods.

(2) Subject to the last preceding regulation, the refund which may be made to a person to whom paragraph (c), subparagraph (i) of paragraph (h) or paragraph (k) of subregulation (1) of regulation 48 of these Regulations applies shall be a refund, by way of rebate, of the tax payable by him in respect of the goods specified in that paragraph or subparagraph, to the extent of the tax which is included in the price for which he purchased the goods used in, wrought into or attached to those goods, but not exceeding the tax so payable by him.

(3) The refund which may be made to a person to whom paragraph (g) of subregulation (1) of regulation 48 of these Regulations applies shall be a refund by way of rebate of the tax payable by him upon the goods first specified in that paragraph to the extent of:

(a) the amount which bears to the total amount of that tax the same proportion as the value of those other goods bears to the sale value of the goods first specified in that paragraph; or

(b) the amount which bears to the total amount of tax paid in respect of the goods last specified in that paragraph the same proportion as the value of those other goods bears to the sale value of the goods last specified in that paragraph;

whichever is the lesser amount.

(4) For the purposes of the last preceding subregulation, the value of those other goods means the value which those other goods had immediately prior to their being used in, wrought into or attached to:

(a) in a case to which paragraph (a) of that subregulation applies — the goods first specified in paragraph (g) of subregulation (1) of regulation 48 of these Regulations; or

(b) in a case to which paragraph (b) of that subregulation applies — the goods last specified in paragraph (g) of subregulation (1) of that regulation.

(5) The refund or payment which may be made to a person to whom paragraph (a), (b), (d), (e), (f) or (i) of subregulation (1) of regulation 48 of these Regulations applies shall be a refund of the tax paid by him in respect of the entry for home consumption of the imported goods specified in that paragraph or a payment of a sum equal to the amount of the tax included in the price for which he has purchased goods as specified in that paragraph, as the case may be.

(6) The refund which may be made to a person to whom paragraph (j) of subregulation (1) of regulation 48 of these Regulations applies shall be a refund by way of rebate of the whole or portion of the tax payable by him in respect of the subsequent act, operation or transaction specified in that paragraph, and shall be equal to the amount (if any) by which the sum of:

(a) the tax (if any) included in the price for which he purchased those goods, or the goods used in, wrought into or attached to those goods;

(b) any other tax which, at any time prior to the date of the subsequent act, operation or transaction, has been paid by him upon the sale value of the goods, but not including an amount which has been refunded to him or has been allowed as a rebate; and

exceeds the tax which would be payable at the highest rate in operation in respect of the goods during the period from and including the date of purchase or manufacture, as the case may be, of the goods, on the entry for home consumption of the imported goods by him to and including the date of that subsequent act, operation or transaction upon a sale value equal to:

(d) if the goods were purchased by the taxpayer — the full purchase price exclusive of sales tax passed on to the taxpayer;

(e) if the goods were manufactured by the taxpayer — the sale value of the goods at the date of manufacture determined on the basis provided for in subsection (3) of section 18 of Sales Tax Assessment Act (No. 1) 1930-1953; or

(f) if the goods were entered by the taxpayer — the amount which would be the sale value of the goods at the date of entry on the basis provided for in section 4 of Sales Tax Assessment Act (No. 5) 1930-1953.

(7) The refund or payment which may be made to a person to whom paragraph (m) of subregulation (1) of regulation 48 of these Regulations applies shall be a refund of the tax paid by him in respect of the sale value of the goods used by him for the purpose referred to in that paragraph or a payment of a sum equal to the amount of the tax included in the price for which he has purchased goods used for that purpose, as the case may be.

51 Claims for refund

(1) A person claiming, in a case to which the last preceding regulation applies, a refund or payment in respect of:

(a) goods upon the sale value of which tax is payable by him;

(b) goods sold by him to a registered person who quotes his certificate in respect of the sale; or

(c) goods used in, wrought into or attached to, or used as aids to manufacture, as auxiliaries to aids to manufacture or as eligible business goods, in or in connection with the manufacture of, goods to which either of the last two preceding paragraphs apply;

shall, within the time and in the manner prescribed by this regulation, furnish to the Commissioner a statement in writing, together with documentary evidence in support of the statement, showing:

(d) that tax has been paid or is payable by him or by some other person upon a sale value of those goods in respect of some prior act, operation or transaction in relation to the goods;

(e) in a case to which:

(i) paragraph (b);

(ii) paragraph (c);

(iii) paragraph (e);

(iv) paragraph (h) (other than subparagraph (ii) of that paragraph);

(v) paragraph (i) (other than subparagraph (i) of that paragraph);

(vi) paragraph (k); or

(vii) paragraph (m) (other than subparagraph (i) of that paragraph);

of subregulation (1) of regulation 48 of these Regulations applies — that tax so paid or payable by some other person has been included in the price for which the claimant purchased those goods;

(f) in a case to which paragraph (i) of subregulation (1) of regulation 48 of these Regulations applies — that the goods have been sold by him at a price which does not include the tax so paid or payable by him or the tax so included, as the case may be;

(g) the amount of the tax so paid or payable by him or the amount of the tax so included, as the case may be; and

(h) the amount of the refund or payment which, on the basis of the facts so shown, may be made under this Part.

(2) The statement relating to goods must be furnished:

(a) if the claimant is a registered person — at the time of furnishing the monthly return or the quarterly return, as the case may be, in respect of the goods; or

(b) if the claimant is an unregistered person — within 30 days after the sale by the claimant of the goods.

52 Deduction from monthly tax

Where a registered person to whom a refund or payment may be made under this Part furnishes a statement in writing in accordance with the last preceding regulation, he may deduct from the tax payable in respect of the monthly return or the quarterly return, as the case may be, with which that statement is furnished the amount of the refund or payment which, on the basis of the facts shown in that statement, may be made under this Part.

53 Deduction of rebates from tax payable

Notwithstanding anything contained in the last two preceding regulations, where the Commissioner is satisfied that a taxpayer to whom regulation 48 of these Regulations applies keeps such records as will enable the taxpayer to calculate accurately the amounts which may be refunded or paid to him in accordance with regulation 50 of these Regulations and that the taxpayer will at all times claim refunds of such amounts only as may be refunded or paid to him in accordance with that regulation, the Commissioner may, subject to any notification which the Commissioner at any time makes to the contrary and to any conditions or qualifications which he at any time makes:

(a) dispense with the furnishing by that taxpayer of the statement and evidence specified in regulation 51 of these Regulations; and

(b) authorize the taxpayer to deduct from the tax payable in respect of each monthly return, as specified in subregulation (2) of that regulation, the amounts which may be refunded or paid to him in respect of the tax so payable.

54 Adjustment of refund

Where a person has deducted an amount under the provisions of the last two preceding regulations and the Commissioner, a Second Commissioner or a Deputy Commissioner, having regard to evidence furnished to or obtained by him:

(a) is not satisfied that it is necessary, or is of opinion that it is not necessary, to make a refund to that person to obviate double taxation of the sale value of the goods in respect of which that amount was so deducted; or

(b) is of opinion that the amount so deducted is greater or less than the amount which is necessary to obviate double taxation of that sale value;

the Commissioner, Second Commissioner or Deputy Commissioner shall give notice to that person in writing to that effect and that person shall, at the time at which he is required to pay tax in respect of the monthly return or the quarterly return, as the case may be, next due after receipt of that notice:

(d) in a case to which paragraph (b) of this regulation applies — pay to the Commissioner or deduct from the tax payable in respect of that return, as the case may be, the amount by which the amount so deducted is less or greater than the amount which, as stated in that notice, is necessary to be refunded to obviate double taxation.

55 Refunds in special cases

(1) Notwithstanding anything contained in this Part, where a registered person to whom, in the opinion of the Commissioner, subregulation (1) of regulation 48 of these Regulations is applicable from month to month satisfies the Commissioner that it is impracticable for him at any time to comply substantially with the provisions of regulation 51 of these Regulations, refunds for the purposes of this Part may, with the approval in writing of the Commissioner or a Deputy Commissioner and subject to this regulation, be made to that person by the allowance of a deduction, from the total tax which, in respect of each monthly return or each quarterly return, as the case may be, he is or becomes liable to pay upon the sale value of goods as specified in that subregulation, of the tax which would be payable upon a sale value equivalent to the average cost to him of:

(a) those goods;

(b) the goods used in, wrought into or attached to those goods; or

(c) the goods used as aids to manufacture, as auxiliaries to aids to manufacture or as eligible business goods, in or in connection with the manufacture of those goods.

(2) For the purposes of this regulation, the tax to be refunded, by way of deduction, shall be calculated at the rate in force for the period during which the goods in respect of which the average cost is calculated were purchased or, in the case of imported goods, entered for home consumption by the registered person, and the average cost of goods, and the period during which any goods were purchased or entered, shall be determined in such manner or by such method as the Commissioner considers just and reasonable having regard to the circumstances of the particular case.

55A Refunds to R&D entities

(1) If:

(a) a person (in this regulation called the taxpayer) has paid tax, or is liable to pay tax, on the sale value of goods in respect of an act, transaction or operation that occurred at a particular time (in this regulation called the taxing time); and

(b) another person (in this regulation called the R&D person) has, at a time (in this regulation called the sale time) that is at or after the taxing time, purchased the goods (whether or not from the taxpayer) at a price that includes the tax; and

(i) has entered into an agreement under section 28 or 31 of the Industry Research and Development Act 1986 in respect of a project that was being carried out at the sale time; or

(ii) has been registered by the Industry Research and Development Board under section 39F of that Act in circumstances where the registration is taken to have had effect as at the sale time; or

(iii) has been registered by the Industry Research and Development Board under section 39J of that Act, or jointly with another person or persons under section 39P of that Act, in respect of the year of income of the R&D person in which the sale time occurred; and

(d) as at the sale time, the R&D person had not entered into the agreement, or had not been so registered by the Industry Research and Development Board, as the case may be; and

(e) if:

(i) the taxpayer had sold the goods to the R&D person at the sale time; and

(ii) as at the sale time, the R&D person had entered into the agreement, or had been so registered by the Industry Research and Development Board, as the case may be;

no tax would have been payable by the taxpayer in respect of the sale; and

(f) no person is entitled to a payment or refund in respect of the tax under any Act or any other regulation;

the R&D person is entitled to be paid by the Commissioner an amount equal to the amount of the tax paid or tax payable by the taxpayer in respect of the act, transaction or operation.

(2) If:

(a) a person (in this regulation called the R&D person) has paid tax on the sale value of goods in respect of an act, transaction or operation that occurred at a particular time (in this regulation called the sale time); and

(b) the R&D person:

(i) has entered into an agreement under section 28 or 31 of the Industry Research and Development Act 1986 in respect of a project that was being carried out at the sale time; or

(ii) has been registered by the Industry Research and Development Board under section 39F of that Act in circumstances where the registration is taken to have had effect as at the sale time; or

(c) as at the sale time, the R&D person had not entered into the agreement, or had not been so registered by the Industry Research and Development Board, as the case may be; and

(d) no tax would have been payable by the R&D person in respect of the act, transaction or operation if, as at the sale time, the R&D person had entered into the agreement, or had been so registered by the Industry Research and Development Board, as the case may be; and

(e) the R&D person is not entitled to a payment or refund in respect of the tax under any Act or any other regulation;

the R&D person is entitled to be paid by the Commissioner a refund of the tax paid in respect of the act, transaction or operation.

56 Time within which refunds to be made

(1) Subject to the next succeeding subregulation, a refund or payment shall not be made to a person under regulation 48 or 55A of these Regulations unless a claim in writing for that refund or payment is lodged with the Commissioner:

(a) in a case to which paragraph 48 (1) (m) applies — within three years after the person has used the other goods referred to in that paragraph for the purpose so referred to; and

(b) in any other case — within three years after the date on which the person became eligible for the refund or payment.

(2) Where a person to whom a refund of tax payable by him upon the sale value of any goods may be made under this Part does not, within a period of three years after that tax became payable, pay the whole or part of that tax, the Commissioner may:

(a) in a case in which he assesses that sale value, and calculates the tax so payable, at the time when he makes that assessment and calculation, allow a refund, by way of rebate, of the tax which may be refunded under this Part; or

(b) in any other case, allow the refund which may be given under this Part if that person, at or before the time at which he first makes any payment of that tax, lodges with the Commissioner a claim in writing for that refund.

57 Delivery of goods upon giving of security or undertaking for payment of tax

(1) For the purposes of section 6A of the Sales Tax Assessment Act (No. 5) 1930-1953:

(a) tourists and temporary residents are prescribed classes of persons; and

(b) each of the following is a prescribed class of goods:

(i) travellers’ samples;

(ii) wedding presents;

(iii) imported goods entered for home consumption for use at a public exhibition or entertainment, not being cinematograph films of a kind ordinarily used for the purposes of profit;

(iv) containers of goods; or

(v) imported goods entered for home consumption for repair, assembling or other industrial purpose approved by the Collector of Customs.

(2) An application for the permission of the Collector of Customs under section 6A of the Sales Tax Assessment Act (No. 5) 1930-1953 shall contain a description of the goods in respect of which, and set out the grounds on which, the application is made.

(3) Goods in respect of which permission has been granted under subsection (1) of section 6A of the Sales Tax Assessment Act (No. 5) 1930-1953 shall not be exported unless:

(a) notice of intention to pack for export has been given to the Collector of Customs;

(b) the goods have been examined by an officer of Customs; and

57A Delivery of goods on giving of security or undertaking for payment of tax

(1) In this regulation, intergovernmental agreement means an agreement, being an agreement to which the Commonwealth and the government of a country, or the governments of countries, other than Australia are parties, that provides for the importation of goods of a class or classes specified in the agreement into Australia and that country or those countries on a temporary basis without payment of tax.

(2) There may, in accordance with section 6B of the Sales Tax Assessment Act (No. 5) 1930-1963, be brought into Australia on a temporary basis without payment of tax:

(a) goods included in a class of goods to which an intergovernmental agreement applies;

(b) imported goods entered for home consumption by persons included in a class of persons to which an intergovernmental agreement applies;

(c) goods included in a class of goods to which an intergovernmental agreement applies entered by persons included in a class of persons to which an intergovernmental agreement applies;

(d) imported goods entered for home consumption for a purpose specified in an intergovernmental agreement as a purpose for which the goods may be imported on a temporary basis without payment of tax; or

(e) imported goods entered for home consumption, being goods specified in an instrument in force under subregulation 125A (2) of the Customs Regulations.

(3) Where goods are, in accordance with section 6B of the Sales Tax Assessment Act (No. 5) 1930-1963, brought into Australia on a temporary basis without payment of tax, the person to whom the goods are delivered under that section shall not, except with the consent of the Comptroller, lend, sell, pledge, mortgage, hire, give away, exchange or otherwise dispose or part with possession of the goods or in any way alter the goods.

58 Refund where tax paid on exempt goods

(1) Where tax has been paid in respect of a transaction, act or operation in relation to any goods and, after that transaction, act or operation has been effected or done, a person has exported the goods, the Commissioner, if he is satisfied that the tax:

(a) was paid by that person or was included in the price for which that person purchased the goods; and

(b) has not been passed on by that person to some other person;

may refund or pay to the person who exported the goods the amount of tax so paid or included.

(2) Where tax has been paid in respect of a transaction, act or operation in relation to any goods and, after that transaction, act or operation has been effected or done, a person has sold those goods by wholesale, the Commissioner, if he is satisfied:

(a) that, at the time when the goods were so sold, they were covered by an item or subitem in the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1956;

(b) that the tax was paid by that person or was included in the price for which that person purchased the goods; and

may refund or pay to the person who sold the goods by wholesale the amount of tax so paid or included.

(3) Where tax has been paid in respect of a transaction, act or operation in relation to any goods and, after that transaction, act or operation has been effected or done, the goods have been used in, wrought into or attached to other goods, the Commissioner, if he is satisfied:

(a) that those other goods were, at the time that the manufacturer of the goods sold them, treated them as stock for sale by retail or applied them to his own use, covered by an item (other than item 39, 76, 100 or 103) in the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1956;

(b) that the tax was paid by the manufacturer of the other goods or included in the price for which that manufacturer purchased the first-mentioned goods; and

may refund or pay to the manufacturer of the other goods the amount of tax so paid or included.

(4) Where tax has been paid in respect of a transaction, act or operation in relation to any goods and, after that transaction, act or operation has been effected or done, a person has sold those goods, or, if those goods have been used in, wrought into or attached to other goods, those other goods, to a registered person who quotes his certificate in respect of the goods so sold, the Commissioner, if he is satisfied:

(a) that the goods so sold are required by the registered person:

(i) for use by him as aids to manufacture, as auxiliaries to aids to manufacture or as eligible business goods; or

(ii) to be used in, wrought into or attached to goods to be manufactured by him, being goods of a kind which are covered by an item (other than item 39, 76, 100 or 103) in the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1956;

(b) that the tax was paid by the first-mentioned person or was included in the price for which that person purchased the goods; and

may refund or pay to the first-mentioned person the amount of tax so paid or included.

(5) Where a registered person has sold goods covered by item 46 in the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1956, or by an item in Division X or XI of that Schedule, the Commissioner may, if he is satisfied that:

(a) the registered person has paid tax upon a sale value of those goods in respect of some prior transaction, act or operation in relation to those goods or has purchased those goods at a price which includes tax which some other person has paid or is required to pay upon a sale value of those goods; and

(b) the amount of tax has been excluded wholly or in part from the price for which the goods were so sold by the registered person;

refund or pay to that registered person the amount of tax to the extent to which, in the opinion of the Commissioner, it was so excluded.

(6) The Commissioner may pay to a hospital, institution or organization covered by item 81 in the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1956 the amount which, in his opinion, represents so much of the tax paid in respect of transactions, acts or operations effected or done in relation to goods purchased by that hospital, institution or organization during any month as was included in the prices charged to that hospital, institution or organization for those goods.

(7) Where:

(a) goods, being eligible goods or goods incorporating eligible goods, have been sold to a person for an amount that included:

(i) in the case of eligible goods — an amount (in this subregulation referred to as the relevant tax component) attributable to an amount of tax paid in respect of a transaction, act or operation in relation to the goods; or

(ii) in the case of goods incorporating eligible goods —an amount (in this subregulation referred to as the relevant total tax component) attributable to an amount of tax paid in respect of a transaction, act or operation in relation to the goods, being an amount of tax that was calculated on the basis that item 123A in the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935 did not apply in respect of the eligible goods; and

(b) the goods were for use by an eligible person;

the Commissioner may pay to the person who purchased the goods an amount equal to:

(d) in the case of goods incorporating eligible goods — the amount by which the relevant total tax component exceeds the amount of tax that would, in accordance with subsection 6AD (1) of the Sales Tax (Exemptions and Classifications) Act 1935, have been payable in respect of the transaction, act or operation if, at the time when the transaction, act or operation was effected or done, the eligible goods had been taken to have been goods in respect of which item 123A in the First Schedule to that Act applied.

(8) In subregulation (7):

eligible goods means goods of a kind referred to in paragraph (a), (b), (c) or (d) of item 123A in the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935, whether or not of a kind used in or in connection with appliances for the reception of television programs.

eligible person means a person of the kind referred to in item 123A in the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935.

59 Limit of time for lodging claim

The Commissioner shall not make a refund or payment pursuant to regulation 58 unless a claim in writing for that refund or payment is lodged with the Commissioner within three years from:

(a) in a case to which subregulation (1) of that regulation applies — the date on which the goods were exported;

(b) in a case to which subregulation (2), (4), (5) or (7) of that regulation applies — the date on which the goods were sold;

(c) in a case to which subregulation (3) of that regulation applies — the date on which the manufacturer sold the other goods, treated them as stock for sale by retail or applied them to his own use; or

(d) in a case to which subregulation (6) of that regulation applies — the date on which the hospital, institution or organization purchased the goods.

Part X Miscellaneous

60 Signatures by or for taxpayers

(1) An application, statement, return, certificate, notice or other communication required by an Act under which these Regulations are made or by these Regulations to be made or forwarded to or furnished to the Commissioner, and an endorsement, notice or certificate required to be made or given upon or in connexion with the quotation of certificates of registration, shall be signed:

(a) in the case of an individual so required — in the name of that individual;

(b) in the case of a partnership so required — in the name of any one or more of the partners resident in Australia;

(c) in the case of trustees so required — in the name of any one or more of the trustees resident in Australia, or where there is no trustee resident in Australia, of the agent in Australia for the trustees; and

(d) in the case of a company — in the name of the public officer of the company.

(2) Subject to the next succeeding subregulation, the documents specified in the last preceding subregulation shall be signed personally by the person in whose name they are required to be signed.

(3) Where it is not possible or practicable for the person specified in the last preceding subregulation personally to sign documents required to be signed in his name, or where, on account of special circumstances, the Commissioner so permits, the person who is required to make, forward or furnish that document, or the directors of a company which is so required, may authorize, in writing, another person to sign the documents in the name of the person so specified, before his own signature as a person so authorized.

(4) An authority under the last preceding subregulation is not effective in relation to a return, notice or other document required to be made, given or furnished at the office of the Deputy Commissioner for a State unless and until notice of the authority, accompanied by a specimen signature of the authorized person and a statement of the capacity in which the authorized person acts in the business of the person giving the authority, has been given to the Commissioner at that office by the person giving the authority.

(5) The Commissioner may, at any time, if he thinks fit, disapprove of the authorization of a person to sign documents in pursuance of subregulation (3) of this regulation and direct that documents signed by that person under the authorization shall not be accepted.

(6) A document signed in accordance with these Regulations in the name of the person in whose name it is required by this regulation to be signed shall be deemed to have been signed by that person.

(7) Notice of the cancellation of the authorization of a person under this regulation shall be given to the Deputy Commissioner to whom notice of the authorization was notified.

(8) A person shall not, except in accordance with these Regulations (proof of which accordance lies upon the person charged):

(a) authorize, permit, suffer or procure to be signed otherwise than in his own name and by himself personally, or to be used unsigned; or

(b) be party or privy to, or be directly or indirectly concerned in, the signing otherwise than in his own name and by himself personally, or the use unsigned, of;

a document required by these Regulations to be signed either in his own name and by himself personally, or in his own name before the signature of some other person.

Penalty: $500.

(9) A person shall not, except in accordance with these Regulations (proof of which accordance lies upon the person charged), sign, or purport to sign, either in his own name, or in any other name, or use unsigned, a document required by these Regulations to be signed personally by, or in the name of, some other person.

Penalty: $500.

61 Official signatures

A notice to be given by the Commissioner may be given by an officer of the Commissioner duly authorized in that behalf, and a notice purporting to be signed by the authority of the Commissioner is as valid and effectual for all purposes as if signed by the Commissioner in person.

62 Presumption as to signatures

(1) Judicial notice shall be taken of the names and signatures of the persons who are, or were at any time, the Commissioner, a Second Commissioner or Deputy Commissioners.

(2) A certificate, notice or other document bearing the written, printed or stamped name (including a facsimile of the signature) of a person who is, or was at any time, the Commissioner, a Second Commissioner or a Deputy Commissioner in lieu of that person’s signature shall, unless it is proved that the document was issued without authority, be deemed to have been duly signed by that person.

63 Notice of appointment of a public officer

The notice of appointment of a public officer of a company referred to in paragraph (b) of section 68 of the Sales Tax Assessment Act (No. 1) 1930-1953 shall be given to the Commissioner at the office of the Deputy Commissioner for the State in which the head office in Australia of the company is located and shall be accompanied by a specimen signature of the public officer.

64 Address for service

A person who furnishes a return shall in the return give an address in Australia for service.

65 Notice of change of address

A person who has given an address for service and who subsequently changes that address shall, within one month after changing that address, give to the Commissioner, at the place where he furnished the return in which the address was given, notice in writing of his new address in Australia for service.

66 Address which may be regarded as address for service

The address for service last given to the Commissioner by a person is, for all purposes of the Acts under which these Regulations are made and of these Regulations, his address for service, but, where no address for service has been given to the Commissioner, or where the departmental records disclose that the person has subsequently changed his address and he has not notified the Commissioner, either in the return or by separate written advice, of the change, then the address of the person, as described in any record in the custody of the Commissioner, is his address for service.

67 Failure to notify change of address

A person who changes his address for service and fails to give to the Commissioner notice of his new address in Australia for service is not permitted to plead that change of address as a defence in any proceedings (whether civil or criminal) instituted against him under an Act under which these Regulations are made or under these Regulations.

68 Service of notices etc

A notice or other communication by or on behalf of the Commissioner may be served upon a person:

(a) by causing it to be personally served on him;

(b) by leaving it at his address for service; or

69 Persons to take necessary steps to furnish information

Where, in pursuance of section 23 of the Sales Tax Assessment Act (No. 1) 1930-1953, a person is required by the Commissioner to furnish the Commissioner with any information, that person:

(a) shall take all steps necessary to ensure that the information required to be furnished is received by the Commissioner at the place at which the requirement is made; and

(b) shall be deemed not to have furnished the Commissioner with the information until the information has been received by the Commissioner at the place at which the requirement is made.

72 Certificate of Commissioner as to service of notice of assessment etc

In an action against a person for the recovery of tax, a certificate in writing signed by the Commissioner, a Second Commissioner or the Deputy Commissioner from whose office the notice of assessment was issued certifying that:

(a) the person named in the certificate is a taxpayer;

(b) an assessment of tax or of further tax was duly made against him;

(d) notice of the assessment was duly served on him; and

(e) the sum named in the certificate was, at the date of the certificate, due by him to the Queen on behalf of the Commonwealth in respect of tax;

is evidence of the facts stated in the certificate.

73 Certificate of Commissioner as to amount of tax due

For the purposes of these Regulations or in any action or proceeding in any Court on a security lodged in pursuance of these Regulations, a certificate in writing signed by the Commissioner, a Second Commissioner or the Deputy Commissioner in whose office the security was lodged certifying that:

(a) a sum stated in the certificate was, at the date of the certificate, due by a person named in the certificate to the Queen on behalf of the Commonwealth in respect of tax;

(b) that a demand was made upon the person for payment of the amount stated in the certificate and that the demand was not complied with or was only partly complied with to the extent stated in the certificate; and

is evidence of the facts stated in the certificate.

74 Evidence by affidavit

In any action for the recovery of an amount payable to the Commissioner, evidence may be given by affidavit, but the Court may require the deponent to attend for the purpose of being cross-examined.

76 Certificate of official copies

A writing certified by the Commissioner, a Second Commissioner or a Deputy Commissioner to be a true copy of or a true extract from any assessment, return, list, declaration, statement, book, document or writing of any nature whatsoever in the custody of the Commissioner or any officer of the Commissioner is, for all purposes, evidence of the original of or from which it purports to be a copy or extract and is receivable in evidence to the same extent as the original.

79 Scale of expenses in respect of persons required to attend before Commissioner etc

(1) For the purposes of subsection (3) of section 23 of the Act, the scale set out in the Third Schedule is prescribed in respect of expenses to be allowed to persons (other than persons giving evidence in respect of their own liability, or the liability of persons whose representatives they are, under the Act) required under that section to attend and give evidence before the Commissioner or an officer.

(2) In the scale in the Third Schedule:

(a) a reference to the Commissioner includes a reference to an officer authorized by the Commissioner for the purposes of subsection 23 (1) of the Act; and

(b) a reference to the High Court Rules is a reference to the High Court Rules as in force from time to time.

(3) In this regulation, the Act means the Sales Tax Assessment Act (No. 1) 1930.

80 Contractors

Where, under subsection (2) of section 70B of the Sales Tax Assessment Act (No. 1) 1930-1953, a contractor is required to 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, the statement shall contain the following particulars of each item of the materials the cost of supplying which has been increased or decreased as the result of the alteration of the law relating to sales tax:

(a) nature;

(b) quantity;

(d) tax included in cost price; and

(e) tax which would have been payable if the law relating to sales tax had not been altered.

81 Declaration by officers

The declaration to be made pursuant to section 10 of the Sales Tax Assessment Act (No. 1) 1930-1953 by a person executing any power or duty conferred or imposed on an officer shall be in accordance with Form K.

82 Penalties not otherwise provided

Where a person contravenes or fails to comply with a provision of these Regulations and a penalty for a contravention of or failure to comply with that provision is not expressly provided, the person is guilty of an offence against these Regulations punishable upon conviction by a fine not exceeding $500.

83 Application of Regulations

(1) Except where the contrary intention appears, every provision of these Regulations shall be read and construed as a provision relating to each of the Acts under which these Regulations are made.

(2) Where a provision of the Sales Tax Assessment Act (No. 1) 1930-1953 has been applied in relation to the imposition, assessment and collection of the tax chargeable under any other Act under which these Regulations are made:

(a) a reference in these Regulations to that provision includes a reference to that provision as so applied; and

(b) any act, matter or thing provided for, or required to be done, by these Regulations for the purposes of that provision shall be deemed to be so provided for, or required to be done, for the purposes of that provision as so applied.

(3) Where:

(a) a declaration by a person pursuant to section 10 of the Sales Tax Assessment Act (No. 1) 1930-1953;

(b) the registration of, issue of a certificate to, or the giving or renewing of a security by, a person pursuant to Part III of that Act;

(d) the appointment of a public officer by a company or by its duly authorized agent or attorney pursuant to section 68 of that Act;

has been made or done for the purposes of that Act or of these Regulations in their application in relation to that Act, that act, matter or thing shall be deemed to have been made or done for the purposes of any other Act under which these Regulations are made and of these Regulations in their application in relation to that other Act.

(4) For the purposes of the last preceding subregulation, the certificate of registration deemed in any case to have been issued to any person shall be the certificate actually issued to that person pursuant to Part III of the Sales Tax Assessment Act (No. 1) 1930-1953.

Year and number	Date of notification in Gazette	Date of commencement	Application, saving or transitional provisions
1956 No. 59 (a)	9 Aug 1956	9 Aug 1956
1965 No. 186 (a)	16 Dec 1965	16 Dec 1965	—
1981 No. 294 (a)	1 Oct 1981	Rr. 2 and 5–8: 19 Aug 1981 Remainder: 1 Oct 1981	R. 9
1982 No. 167 (a)	13 July 1982	R. 1 (2): 14 July 1982 Remainder: 13 July 1982	—
1984 No. 8 (a)	26 Jan 1984	Rr. 4 and 5: 24 Aug 1983 Remainder: 26 Jan 1984	—
1984 No. 409 (a)	13 Dec 1984	13 Dec 1984	R. 7
1984 No. 417 (a)	13 Dec 1984	13 Dec 1984	—
1985 No. 100 (b)	5 June 1985	5 June 1985	—
1990 No. 346 (b)	31 Oct 1990	23 Dec 1988	R. 4
1991 No. 239 (b)	31 July 1991	1 Aug 1991	—
1992 No. 362 (c)	9 Nov 1992	1 Jan 1993	—

ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted
Provision affected	How affected
R. 1.................	am. 1992 No. 362
R. 3.................	rs. 1985 No. 100
R. 4.................	am. 1981 No. 294; 1982 No. 167; 1984 Nos. 8 and 417; 1985 No. 100; Act No. 144, 1985; 1990 No. 346; Act No. 131, 1990; Act No. 202, 1991
Rr. 5, 6...............	rep. 1985 No. 100
R. 7.................	rs. 1985 No. 100
R. 9.................	am. 1985 No. 100
R. 10................	am. 1965 No. 186
R. 11................	rs. 1985 No. 100
R. 12................	am. 1981 No. 294; 1985 No. 100; Act No. 144, 1985; Act No. 99, 1986; Act No. 131, 1990; Act No. 202, 1991
R. 13................	am. 1981 No. 294; 1985 No. 100; Act No. 144, 1985; Act No.131, 1990; Act No. 202, 1991
R. 14................	am. 1985 No. 100
R. 14A...............	ad. 1985 No. 100
R. 15................	am. 1985 No. 100
R. 17................	am. 1984 No. 409; 1985 No. 100
R. 20................	am. 1985 No. 100
Rr. 21, 22.............	rep. 1985 No. 100
R. 25................	am. 1965 No. 186; 1985 No. 100
R. 28................	rep. 1985 No. 100
R. 33................	am. 1965 No. 186
R. 35................	am. 1965 No. 186
R. 48................	am. 1981 No. 294; 1985 No. 100; Act No. 131, 1990; Act No. 202, 1991
Rr. 49, 50.............	am. 1985 No. 100
R. 51................	am. 1981 No. 294; Act No. 131, 1990; Act No. 202, 1991; 1991 No. 239
R. 52................	am. 1991 No. 239
R. 54................	am. 1965 No. 186; 1991 No. 239
R. 55................	am. 1981 No. 294; 1985 No. 100; Act No. 131, 1990; Act No. 202, 1991; 1991 No. 239
R. 55A...............	ad. Act No. 202, 1991
R. 56................	am. Act No. 202, 1991
R. 57................	am. 1985 No. 100
R. 57A...............	ad. 1965 No. 186 am. 1985 No. 100; Act No. 99, 1986
R. 58................	am. 1981 No. 294; 1984 No. 8; Act No. 131, 1990; Act No. 202, 1991
R. 59................	am. 1984 No. 8
R. 60................	am. 1984 No. 409
R. 62................	am. 1965 No. 186; 1984 No. 417
Rr. 70, 71.............	am. 1965 No. 186 rep. 1984 No. 409
Rr. 72, 73.............	am. 1965 No. 186
R. 75................	am. 1965 No. 186 rep. 1984 No. 409
R. 76................	am. 1965 No. 186
Rr. 77, 78.............	rep. 1984 No. 409
R. 79................	rs. 1984 No. 417
R. 82................	am. 1984 No. 409
Second Schedule.......	am. 1984 No. 409; 1985 No. 100
Third Schedule.........	rs. 1984 No. 417