Sales Tax (Old Law) Regulations

No longer in force

Administered by

Department of the Treasury

This item is authorised by the following titles:

Sales Tax Assessment Act (No. 8) 1930
Sales Tax Assessment Act (No. 4) 1930
Sales Tax Assessment Act (No. 2) 1930
Sales Tax Assessment Act (No. 1) 1930
Sales Tax Assessment Act (No. 9) 1930
Sales Tax Assessment Act (No. 6) 1930
Sales Tax Assessment Act (No. 7) 1930
Sales Tax Assessment Act (No. 3) 1930
Sales Tax Assessment Act (No. 5) 1930

Latest version

View as made version

F2004C00045

01 January 1993 - 13 September 2006

This instrument was backcaptured in accordance with Section 36 of the Legislative Instruments Act 2003

Table of contents

1 Citation [see Note 1]
2 Repeal and saving
3 Application
4 Interpretation
7 Form of certificate
8 Conditions of certificate
9 Cancellation of certificate
10 Certificate of non-registration
11 Interpretation
12 Cases in which certificates are to be quoted
13 Cases in which certificates not to be quoted
14 Additional cases in which certificates to be quoted
14A Certificate deemed to be quoted in certain circumstances
15 Agreements under section 18 (5B) of Sales Tax Assessment Act (No. 1) 1930
16 Form in which certificate to be quoted
17 Purported quotation of certificate
18 Quotation in respect of the purchase of goods
19 Monthly quotation in approved cases
20 Quotation in respect of the importation of goods
23 Where securities to be lodged
24 Proceedings on securities
25 Security by deposit
26 Certain goods made to order
27 How and where tax payable
29 Where tax payable
30 How tax payable
31 Post Office to be agent of remitter
32 Payment by cheque
33 Receipts to be issued
34 Part payment of tax not to be accepted
35 Postage to be prepaid
36 Deficient postage
37 Form of objection
38 Where objection to be lodged
39 Amount of deposit to accompany request for review
40 Particulars to be supplied by Commissioner
41 Notice of review
42 Order, place and time of review
43 Conduct of reviews
44 Evidence
45 Decisions of Board
46 Attendance of members
47 Communications to Board
48 Persons to whom refunds or payments may be made
49 Amount of refund in cases of certain retail sales
50 Amount of refund or payment in other cases
51 Claims for refund
52 Deduction from monthly tax
53 Deduction of rebates from tax payable
54 Adjustment of refund
55 Refunds in special cases
55A Refunds to R&D entities
56 Time within which refunds to be made
57 Delivery of goods upon giving of security or undertaking for payment of tax
57A Delivery of goods on giving of security or undertaking for payment of tax
58 Refund where tax paid on exempt goods
59 Limit of time for lodging claim
60 Signatures by or for taxpayers
61 Official signatures
62 Presumption as to signatures
63 Notice of appointment of a public officer
64 Address for service
65 Notice of change of address
66 Address which may be regarded as address for service
67 Failure to notify change of address
68 Service of notices etc
69 Persons to take necessary steps to furnish information
72 Certificate of Commissioner as to service of notice of assessment etc
73 Certificate of Commissioner as to amount of tax due
74 Evidence by affidavit
76 Certificate of official copies
79 Scale of expenses in respect of persons required to attend before Commissioner etc
80 Contractors
81 Declaration by officers
82 Penalties not otherwise provided
83 Application of Regulations
- The Schedules
- First Schedule
- Third Schedule Scale of expenses to be allowed to persons attending before Commissioner
  - Notes to the REF Citation \*charformat Sales Tax (Old Law) Regulations

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Scheduled Maintenance Sunday 5 July

Sales Tax (Old Law) Regulations

Scheduled Maintenance Sunday 5 July

Sales Tax (Old Law) Regulations Citation change

Legislation text

Sales Tax (Old Law) Regulations