{"id":"F1997B02765","name":"Sales Tax Assessment (Excluded STBs) Regulations","slug":"sales-tax-assessment-excluded-stbs-regulations","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"273 of 1997","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":29698,"registerId":"commonwealth-F1997B02765-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Sales Tax Assessment (Excluded STBs) Regulations","content":"Statutory Rules 1997 No. 2731\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\nSales Tax Assessment (Excluded STBs) Regulations\n\nI, The Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Sales Tax Assessment Act 1992.\n\nDated 17 September 1997.\n\nWILLIAM DEANE\n\nGovernor-General\n\nBy His Excellency’s Command,\n\nC. R. KEMP\n\nAssistant Treasurer\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\nCitation\n\n1. These Regulations may be cited as the Sales Tax Assessment (Excluded STBs) Regulations.\n\n> Note: \\[NOTE: These Regulations commence on gazettal: see Acts Interpretation  \n> Act 1901, s. 48.\\]\n\nExcluded STBs (Act, Schedule 1, Table 3A)\n\n2. (1) For the purposes of transitional credit ground TCR2 in Table 3A of Schedule 1 of the Sales Tax Assessment Act 1992, a State/Territory body specified in Schedule 1 is excluded from that ground.\n\n(2) For the purposes of transitional credit ground TCR3 in Table 3A of Schedule 1 of the Sales Tax Assessment Act 1992, a State/Territory body specified in Schedule 2 is excluded from that ground.\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\n## SCHEDULE 1 Regulation 2\n\nEXCLUDED stbs—TRANSITIONAL CREDIT GROUND TCR 2\n\nPART 1—NEW SOUTH WALES\n\n| Arabella Pty Ltd                                                     |\n| -------------------------------------------------------------------- |\n| Banana Industry Committee                                            |\n| Deferred Payments Co-ordinators Pty Ltd                              |\n| Elcom Collieries Pty Ltd                                             |\n| Eraring Holdings Pty Ltd                                             |\n| Fazen Pty Ltd                                                        |\n| First State Fund Managers Ltd                                        |\n| First State Securities Ltd                                           |\n| Fouron Pty Ltd                                                       |\n| Huntley Collieries Pty Ltd                                           |\n| Lazarose Pty Ltd                                                     |\n| McGarvie Smith Institute Trust                                       |\n| National Electronic Interchange Services Pty Ltd                     |\n| Newcom Collieries Pty Ltd                                            |\n| Nimitz Nominees Pty Ltd                                              |\n| Pacific Power (International) Pty Ltd                                |\n| Parramatta Charles Unit Trust                                        |\n| Powercoal Pty Ltd                                                    |\n| SBC Management Services Ltd                                          |\n| SBN Nominees Pty Ltd                                                 |\n| SBNSW (Delaware) Inc. (incorporated in the United States of America) |\n| SBNSW (London) Nominees Ltd (incorporated in the United Kingdom)     |\n| Splendid Pty Ltd                                                     |\n| State Bank Mortgage Bond Trust                                       |\n| State Investments Ltd                                                |\n| State Nominees Ltd                                                   |\n| Totalizator Agency Board of New South Wales                          |\n| Vanoti Pty Ltd                                                       |\n| Wezen Pty Ltd                                                        |\n\nPART 2—victoria\n\n| Advanced Dental Technicians Qualifications Board                   |\n| ------------------------------------------------------------------ |\n| Chiropodists Registration Board                                    |\n| Chiropractors and Osteopaths Registration Board                    |\n| Dental Board of Victoria                                           |\n| Dental Technicians Licensing Committee                             |\n| Dietitians Board of Victoria                                       |\n| GFE Resources Ltd                                                  |\n| Greyhound Racing Control Board                                     |\n| Harness Racing Board                                               |\n| Holding Trust                                                      |\n| Medical Practitioners Board of Victoria                            |\n| Melbourne Grand Prix Promotions Pty Ltd                            |\n| Melbourne Major Events Company Ltd                                 |\n| Murray Valley (Victoria) Wine Grape Industry Development Committee |\n| Murray Valley Wine Grape Industry Negotiating Committee            |\n| Museum of Victoria Business Council Inc                            |\n| Museum of Victoria Marketing Company Pty Ltd                       |\n| National Power Pty Ltd                                             |\n| Northern Victorian Fresh Tomato Industry Development Committee     |\n| Opalwood Pty Ltd                                                   |\n| Optometrists Registration Board                                    |\n| Overseas Projects Corporation of Victoria Ltd                      |\n| Pharmacy Board of Victoria                                         |\n| Physiotherapists Registration Board                                |\n| Plumbers, Gasfitters and Drainers Registration Board               |\n| Psychologists Registration Board of Victoria                       |\n| Roadside Conservation Committee                                    |\n| Securities Finance Corporation Ltd                                 |\n| Southgate Control Ltd                                              |\n| Southgate Hotel Management Pty Ltd                                 |\n| Southgate Trust                                                    |\n| TAC Property Investments Pty Ltd                                   |\n| Tomato Industry Negotiating Committee                              |\n| Tricontinental Australia Ltd                                       |\n| Tricontinental Corporation Ltd                                     |\n| Tricontinental Holdings Ltd                                        |\n| Twin Waters Resort Pty Ltd                                         |\n| Utilities Insurance Company Pty Ltd                                |\n| Veterinary Board of Victoria                                       |\n| Victorian Psychological Council                                    |\n| Vistel Ltd                                                         |\n\nPART 3—queensland\n\n| Abbott & Williams Pty Ltd                                          |\n| ------------------------------------------------------------------ |\n| Anchorfield Trading Pty Ltd                                        |\n| Ayr Cane Protection and Productivity Board                         |\n| Babinda Cane Protection and Productivity Board                     |\n| Bingera Cane Protection and Productivity Board                     |\n| Broadcasting Station 4IP Pty Ltd                                   |\n| Dental Board of Queensland                                         |\n| Dental Technicians and Dental Prosthesists Board of Queensland     |\n| Derringhurst Pty Ltd                                               |\n| Dundrum Pty Ltd                                                    |\n| Evans Landing Canteen Pty Ltd                                      |\n| Fairymead Cane Protection and Productivity Board                   |\n| Gateway Bridge Finance Company Limited                             |\n| GC Systems Limited                                                 |\n| Gold Coast Events Co. Pty Ltd                                      |\n| Graham & Company Advisory Services Limited                         |\n| Graham & Company Equipment Lease Limited                           |\n| Graham & Company Limited                                           |\n| Graham & Company Mortgages Limited                                 |\n| Graham & Company Securities Limited                                |\n| Grahco Investments Pty Limited                                     |\n| Grain Research Foundation                                          |\n| Herbert Cane Protection and Productivity Board                     |\n| Hooker (Research) Limited                                          |\n| Hooker (Superannuation) Limited                                    |\n| Hooker Corporate (ACT) Limited                                     |\n| Hooker Corporate (NSW) Limited                                     |\n| Hooker Corporate (QLD) Limited                                     |\n| Hooker Corporate (SA) Limited                                      |\n| Hooker Corporate (TAS) Limited                                     |\n| Hooker Corporate (VIC) Limited                                     |\n| Hooker Corporate (WA) Limited                                      |\n| Hooker Corporation Limited                                         |\n| Igli Holdings Pty Ltd                                              |\n| Inkerman Cane Protection and Productivity Board                    |\n| Invicta Cane Protection and Productivity Board                     |\n| Isis Cane Protection and Productivity Board                        |\n| LJ Hooker (Singapore) Pty Ltd (incorporated in Singapore)          |\n| LJ Hooker Financial Services Ltd                                   |\n| LJ Hooker Limited (incorporated in Hong Kong)                      |\n| LJ Hooker Limited (incorporated in New Zealand)                    |\n| LJ Hooker Limited (incorporated in the United Kingdom)             |\n| Logan Motorway Company Limited                                     |\n| Mackay Cane Protection and Productivity Board                      |\n| Maryborough Cane Protection and Productivity Board                 |\n| Meanderham Pty Ltd                                                 |\n| Millaquin-Qunaba Cane Protection and Productivity Board            |\n| Moreton Cane Protection and Productivity Board                     |\n| Mossman Cane Protection and Productivity Board                     |\n| Mourilyan Cane Protection and Productivity Board                   |\n| Mulgrave Cane Protection and Productivity Board                    |\n| Nexis Proprietary Limited                                          |\n| NR Reid Holdings Pty Limited                                       |\n| P.F.C. Finance Pty Ltd                                             |\n| Papandrea Pty Ltd                                                  |\n| Permanent Finance Corporation (Aust) Pty Ltd                       |\n| Permanent Holdings Pty Ltd                                         |\n| Pine Trees Resort Pty Ltd                                          |\n| Plane Creek Cane Protection and Productivity Board                 |\n| Plant Location International (Australia) Pty Ltd                   |\n| Prosperine Cane Protection and Productivity Board                  |\n| Queensland Cane Grower’s Council                                   |\n| Queensland Coal Board                                              |\n| Queensland Commercial Fisherman’s Organisation                     |\n| Queensland Dairy Farmers State Council                             |\n| Queensland Egg Industry Management Authority                       |\n| Queensland Fruit and Vegetable Growers                             |\n| Queensland Law Society Incorporated                                |\n| Queensland Pork Producers’ State Council                           |\n| Queensland Racing Finance Limited                                  |\n| Queensland Sugar Corporation                                       |\n| Queensland Treasury Holdings Pty Ltd                               |\n| Raxmont Pty Ltd                                                    |\n| Rocky Point Cane Protection and Productivity Board                 |\n| Royal National Agricultural & Industrial Association of Queensland |\n| SBS Occupational Superannuation Pty Ltd                            |\n| SBS Services Pty Ltd                                               |\n| SBS Superannuation Pty Ltd                                         |\n| SFS Super Pty Ltd                                                  |\n| SFSP Super Pty Ltd                                                 |\n| SIP Super Pty Ltd                                                  |\n| SIS Super Pty Ltd                                                  |\n| South Johnstone Cane Protection and Productivity Board             |\n| Southcoast Tyre Service Pty Ltd                                    |\n| Speech Pathologists Board                                          |\n| SPM Nominees Pty Ltd                                               |\n| Sugar Experiment Stations Board                                    |\n| Suncorp Building Society Limited                                   |\n| Suncorp Custodian Services Pty Ltd                                 |\n| Suncorp Finance Limited                                            |\n| Suncorp Finance Occupational Superannuation Pty Ltd                |\n| Suncorp Finance Staff Superannuation Pty Ltd                       |\n| Suncorp Financial Services Pty Ltd                                 |\n| Suncorp Insurance and Finance                                      |\n| Suncorp Investment Management Limited                              |\n| Suncorp Management Ltd                                             |\n| Suncorp Property Management Limited                                |\n| Suncorp Staff Super Pty Ltd                                        |\n| Suncorp Superannuation Pty Ltd                                     |\n| Sunshine Motorway Company Limited                                  |\n| The Chiropractors and Oesteopaths Board of Queensland              |\n| The Gateway Bridge Company Limited                                 |\n| The Medical Board of Queensland                                    |\n| The Occupational Therapists Board of Queensland                    |\n| The Optometrists Board of Queensland                               |\n| The Pharmacy Board of Queensland                                   |\n| The Physiotherapists Board of Queensland                           |\n| The Podiatrists Board of Queensland                                |\n| The Psychologists Board of Queensland                              |\n| The Queensland Nursing Council                                     |\n| Tobacco Leaf Marketing Board                                       |\n| Totalisator Administration Board of Queensland                     |\n| Townsville International Hotel Pty Ltd                             |\n| Truffle Pty Ltd                                                    |\n| Tully Cane Protection and Productivity Board                       |\n| Turbot Street Investment Pty Ltd                                   |\n| Valuers Registration Board of Queensland                           |\n| Weipa Development Pty Ltd                                          |\n\nPART 4—Western australia\n\n| AgraCorp Pty Ltd                                  |\n| ------------------------------------------------- |\n| Animal Resources Authority                        |\n| Bank of Western Australia Ltd                     |\n| Building and Construction Industry Training Board |\n| GF Limited                                        |\n| Gold Corporation                                  |\n| GoldCorp Australia                                |\n| Grain Corporation of Western Australia Pty Ltd    |\n| Herd Improvement Service of Western Australia     |\n| Lewara Pty Ltd                                    |\n| Nurses Board of Western Australia                 |\n| Painters’ Registration Board                      |\n| Perfin Finance Limited                            |\n| Perpetual Finance Corporation Ltd                 |\n| Primary Industry Bank of Australia Limited        |\n| R&I Investment Holdings Pty Ltd                   |\n| R&I Life Limited                                  |\n| R&I Nominees Limited                              |\n| Snowyarn Pty Limited                              |\n| The Architects’ Board of Western Australia        |\n| The Grain Pool of W.A.                            |\n| The Western Australian Egg Marketing Board        |\n| The Western Australian Turf Club                  |\n| Totalisator Agency Board                          |\n| Trustees of Western Australia Limited             |\n| Western Australian Greyhound Racing Association   |\n| Western Australian Institute of Sport             |\n| Western Australian Meat Marketing Corporation     |\n| Western Australian Mint                           |\n| Western Australian Potato Marketing Authority     |\n| Western Australian Trotting Association           |\n| Western Broadcasting Services Pty Ltd             |\n\nPART 5—South australia\n\n| 91 King William Street (No. 1) Pty. Limited      |\n| ------------------------------------------------ |\n| 91 King William Street (No. 2) Pty. Limited      |\n| A.L.C. Proprietary Limited                       |\n| Airport Development Unit Trust                   |\n| Aleppo Pty. Ltd.                                 |\n| Altake Pty. Ltd.                                 |\n| Altav Pty. Ltd.                                  |\n| Altheme Pty. Ltd.                                |\n| Altrans Carpark Pty. Ltd.                        |\n| Ambia Pty. Ltd.                                  |\n| Aquamarine Mortgage Limited                      |\n| ARM Rental Finance Pty Ltd                       |\n| ARM Equipment Finance Pty. Limited               |\n| Asset Risk Management Limited                    |\n| Australian Barley Board                          |\n| Austrust Limited                                 |\n| Ayers Finniss Holdings Limited                   |\n| Ayers Finniss Limited                            |\n| Balhi Pty. Ltd.                                  |\n| Bank of South Australia Limited                  |\n| Beachmont Pty. Ltd.                              |\n| Beacon Credit Corporation Limited                |\n| Beneficial Finance Corporation Limited           |\n| Beneficial Leasing Pty. Limited                  |\n| Beneficial Securities Limited                    |\n| Biddenham Pty. Ltd.                              |\n| Bloodstock Management International Pty. Ltd.    |\n| Blufile Pty Ltd                                  |\n| Bondi Investments Pty Limited                    |\n| Bouvet Pty Limited                               |\n| Brinim Limited                                   |\n| Bulwark Pty. Ltd.                                |\n| Campbell Capital Investors Pty Limited           |\n| Campbell Capital Limited                         |\n| Campbell Capital Properties Pty. Limited         |\n| Carcoar Pty. Ltd.                                |\n| Collins Street Finance Pty Ltd                   |\n| Collins Street Properties Pty. Limited           |\n| Collinsville Stud Pty. Ltd.                      |\n| Cordington Pty. Ltd.                             |\n| D.P.I. Pty. Ltd.                                 |\n| Eloin Pty. Ltd.                                  |\n| Enterprise Investments Limited                   |\n| Enterprise Securities Limited                    |\n| Executor Trustee Australia Ltd                   |\n| Export Park Pty. Ltd.                            |\n| Festival City Broadcasters Limited               |\n| Fortina Pty. Ltd.                                |\n| Forwood Products Pty. Ltd.                       |\n| Gaimop Pty. Limited                              |\n| Gallian Pty. Ltd.                                |\n| Greenacres Proprietary Limited                   |\n| Gumflower Pty Ltd                                |\n| Hudson & Wallace (Trading) Pty. Limited          |\n| IBM Centre Trust                                 |\n| Kabani Pty. Ltd.                                 |\n| Kennedy Family Trust                             |\n| L.G. & S. Co. Proprietary Limited                |\n| Leasefin Corporation Limited                     |\n| Leipa Pty Ltd                                    |\n| Level 28 Pty Ltd                                 |\n| Malary Pty. Ltd.                                 |\n| Maywood Pty. Ltd.                                |\n| Merino Management Unit Trust                     |\n| Mindarie Keys Pty. Ltd.                          |\n| Miraloma Pty. Ltd.                               |\n| Mortgage Acceptance Nominees Limited             |\n| Myadel Pty. Ltd.                                 |\n| Ninety Seven King William Street No. 1 Pty. Ltd. |\n| Old Collinsville Pty. Ltd.                       |\n| Ollago Pty. Ltd.                                 |\n| Pacific Rim Leisure Pty. Limited                 |\n| Pazadore Finance Pty. Ltd.                       |\n| Pazadore Pty Limited                             |\n| Pegasus Leasing Ltd.                             |\n| Porterstan Nominees Pty. Ltd.                    |\n| Roxby Downs Investment Trust                     |\n| Roxby Downs Site Trust                           |\n| SA Projects Limited                              |\n| SAAMC Equipment Rental Ltd.                      |\n| SAAMC Finance Corporation Pty Ltd                |\n| SBSA Asia Limited                                |\n| SBSA Broking Limited                             |\n| SBSA Leasing Pty Ltd                             |\n| SBSA Training Systems Pty. Ltd.                  |\n| SGIC Financial Services Pty Ltd                  |\n| SGIC Nominees Pty Ltd                            |\n| SGIC Pty. Ltd.                                   |\n| South Australian Asset Management Corporation    |\n| South Australian Totalizator Agency Board        |\n| South State Finance Pty. Ltd.                    |\n| Southern Group Insurance Corporation Ltd         |\n| Southstate Corporate Holdings Limited            |\n| Southstate Investments Limited                   |\n| Southstate Leasing Limited                       |\n| Southstate Properties Limited                    |\n| Springwood Pty. Ltd.                             |\n| Sturt Finance Pty. Ltd.                          |\n| Tacking Point Downs Pty. Limited                 |\n| The 1991 Investment Trust                        |\n| The Adelaide Commercial Property Trust (No. 1)   |\n| The Finance Company of South Australia Limited   |\n| The Myer Centre Unit Trust                       |\n| The Ollago Airport Development Settlement        |\n| The Ollago No. 1 Settlement                      |\n| The Ollago No. 2 Settlement                      |\n| The Ollago Unit Trust                            |\n| The Swale Unit Trust                             |\n| The Tomlin Unit Trust                            |\n| The Village Resort Trust                         |\n| Village Resort Management Ltd                    |\n| Village Resort Vacations Ltd                     |\n| West Collinsville Proprietary Limited            |\n| Western Acceptance Holdings Limited              |\n| Westralian Finance Corporation Limited           |\n| Woolsville Pty Ltd                               |\n| Zanzibar Holdings Limited                        |\n| Zanzibar Investments Pty. Limited                |\n\nPART 6—tasmania\n\n| Auctioneers and Real Estate Agents Council of Tasmania |\n| ------------------------------------------------------ |\n| Auctioneers and Real Estate Agents Trust               |\n| Dental Board of Tasmania                               |\n| Dental Mechanics Registration Board                    |\n| Egg Marketing Board                                    |\n| Hydro-Electric Commission Enterprises Corporation      |\n| Law Society of Tasmania                                |\n| Motor Accidents Insurance Board                        |\n| Optometrists Registration Board                        |\n| Pharmacy Board of Tasmania                             |\n| Podiatrists Registration Board                         |\n| Tasmanian Dairy Industry Authority                     |\n| Tasmanian Grain Elevators Board                        |\n| Tasmanian Greyhound Racing Board                       |\n| Tasmanian Harness Racing Board                         |\n| Tasmanian Thoroughbred Racing Council                  |\n| Tasmanian Timber Promotions Board                      |\n| Tasradio Pty Ltd                                       |\n| Totalizator Agency Board                               |\n\nPART 7—australian capital territory\n\n| ACT Totalizator Agency Board |\n| ---------------------------- |\n\nPART 8—northern territory\n\n| Darnor Pty Limited          |\n| --------------------------- |\n| Darwin Oil Refinery Pty Ltd |\n| Gasgo Pty Limited           |\n| Norgas Limited              |\n| Racing Commission           |\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\n## SCHEDULE 2 Regulation 2\n\nEXCLUDED stbs—TRANSITIONAL CREDIT GROUND TCR 3\n\nPART 1—NEW SOUTH WALES\n\n| Arabella Pty Ltd                                                     |\n| -------------------------------------------------------------------- |\n| Banana Industry Committee                                            |\n| Deferred Payments Co-ordinators Pty Ltd                              |\n| Elcom Collieries Pty Ltd                                             |\n| Eraring Holdings Pty Ltd                                             |\n| Fazen Pty Ltd                                                        |\n| First State Fund Managers Ltd                                        |\n| First State Securities Ltd                                           |\n| Fouron Pty Ltd                                                       |\n| Huntley Collieries Pty Ltd                                           |\n| Lazarose Pty Ltd                                                     |\n| McGarvie Smith Institute Trust                                       |\n| Motor Vehicle Repair Industry Council                                |\n| Murray Valley (NSW) Wine Grape Industry Development Committee        |\n| Murray Valley Citrus Marketing Board                                 |\n| National Electronic Interchange Services Pty Ltd                     |\n| Newcom Collieries Pty Ltd                                            |\n| Nimitz Nominees Pty Ltd                                              |\n| Pacific Power (International) Pty Ltd                                |\n| Parramatta Charles Unit Trust                                        |\n| Powercoal Pty Ltd                                                    |\n| Processing Tomato Marketing Committee of NSW                         |\n| Rice Marketing Board                                                 |\n| SBC Management Ltd                                                   |\n| SBN Nominees Pty Ltd                                                 |\n| SBNSW (Delaware) Inc. (incorporated in the United States of America) |\n| SBNSW (London) Nominees Ltd (incorporated in the United Kingdom)     |\n| Splendid Pty Ltd                                                     |\n| State Bank Mortgage Bond Trust                                       |\n| State Investments Ltd                                                |\n| State Nominees Ltd                                                   |\n| Totalizator Agency Board of New South Wales                          |\n| Tow Truck Industry                                                   |\n| Vanoti Pty Ltd                                                       |\n| Wezen Pty Ltd                                                        |\n| Wine Grapes Marketing Board                                          |\n\nPART 2—victoria\n\n| Advanced Dental Technicians Qualifications Board                   |\n| ------------------------------------------------------------------ |\n| Chiropodists Registration Board                                    |\n| Chiropractors and Osteopaths Registration Board                    |\n| Dental Board of Victoria                                           |\n| Dental Technicians Licensing Committee                             |\n| GFE Resources Ltd                                                  |\n| Greyhound Racing Control Board                                     |\n| Harness Racing Board                                               |\n| Holding Trust                                                      |\n| Medical Practitioners Board of Victoria                            |\n| Melbourne Grand Prix Promotions Pty Ltd                            |\n| Melbourne Major Events Company Ltd                                 |\n| Murray Valley (Victoria) Wine Grape Industry Development Committee |\n| Murray Valley Wine Grape Industry Negotiating Committee            |\n| Museum of Victoria Business Council Inc                            |\n| Museum of Victoria Marketing Company Pty Ltd                       |\n| National Power Pty Ltd                                             |\n| Northern Victorian Fresh Tomato Industry Development Committee     |\n| Opalwood Pty Ltd                                                   |\n| Optometrists Registration Board                                    |\n| Overseas Projects Corporation of Victoria Ltd                      |\n| Pharmacy Board of Victoria                                         |\n| Physiotherapists Registration Board                                |\n| Plumbers, Gasfitters and Drainers Registration Board               |\n| Psychologists Registration Board of Victoria                       |\n| Securities Finance Corporation Ltd                                 |\n| Southgate Control Ltd                                              |\n| Southgate Hotel Management Pty Ltd                                 |\n| Southgate Trust                                                    |\n| TAC Property Investments Pty Ltd                                   |\n| Tomato Industry Negotiating Committee                              |\n| Tricontinental Australia Ltd                                       |\n| Tricontinental Corporation Ltd                                     |\n| Tricontinental Holdings Ltd                                        |\n| Twin Waters Resort Pty Ltd                                         |\n| Utilities Insurance Company Pty Ltd                                |\n| Veterinary Board of Victoria                                       |\n| Victorian Psychological Council                                    |\n| Vistel Ltd                                                         |\n\nPART 3—queensland\n\n| Abbott & Williams Pty Ltd                                          |\n| ------------------------------------------------------------------ |\n| Anchorfield Trading Pty Ltd                                        |\n| Ayr Cane Protection and Productivity Board                         |\n| Babinda Cane Protection and Productivity Board                     |\n| Bingera Cane Protection and Productivity Board                     |\n| Broadcasting Station 4IP Pty Ltd                                   |\n| Dental Board of Queensland                                         |\n| Dental Technicians and Dental Prosthesists Board of Queensland     |\n| Derringhurst Pty Ltd                                               |\n| Dundrum Pty Ltd                                                    |\n| Evans Landing Canteen Pty Ltd                                      |\n| Fairymead Cane Protection and Productivity Board                   |\n| Gateway Bridge Finance Company Limited                             |\n| GC Systems Limited                                                 |\n| Gold Coast Events Co. Pty Ltd                                      |\n| Graham & Company Advisory Services Limited                         |\n| Graham & Company Equipment Lease Limited                           |\n| Graham & Company Limited                                           |\n| Graham & Company Mortgages Limited                                 |\n| Graham & Company Securities Limited                                |\n| Grahco Investments Pty Limited                                     |\n| Grain Research Foundation                                          |\n| Herbert Cane Protection and Productivity Board                     |\n| Hooker (Research) Limited                                          |\n| Hooker (Superannuation) Limited                                    |\n| Hooker Corporate (ACT) Limited                                     |\n| Hooker Corporate (NSW) Limited                                     |\n| Hooker Corporate (QLD) Limited                                     |\n| Hooker Corporate (SA) Limited                                      |\n| Hooker Corporate (TAS) Limited                                     |\n| Hooker Corporate (VIC) Limited                                     |\n| Hooker Corporate (WA) Limited                                      |\n| Hooker Corporation Limited                                         |\n| Igli Holdings Pty Ltd                                              |\n| Inkerman Cane Protection and Productivity Board                    |\n| Invicta Cane Protection and Productivity Board                     |\n| Isis Cane Protection and Productivity Board                        |\n| LJ Hooker (Singapore) Pty Ltd (incorporated in Singapore)          |\n| LJ Hooker Financial Services Ltd                                   |\n| LJ Hooker Limited (incorporated in Hong Kong)                      |\n| LJ Hooker Limited (incorporated in New Zealand)                    |\n| LJ Hooker Limited (incorporated in the United Kingdom)             |\n| Logan Motorway Company Limited                                     |\n| Mackay Cane Protection and Productivity Board                      |\n| Maryborough Cane Protection and Productivity Board                 |\n| Millaquin-Qunaba Cane Protection and Productivity Board            |\n| Moreton Cane Protection and Productivity Board                     |\n| Mossman Cane Protection and Productivity Board                     |\n| Mourilyan Cane Protection and Productivity Board                   |\n| Mulgrave Cane Protection and Productivity Board                    |\n| Nexis Proprietary Limited                                          |\n| NR Reid Holdings Pty Limited                                       |\n| P.F.C. Finance Pty Ltd                                             |\n| Papandrea Pty Ltd                                                  |\n| Permanent Finance Corporation (Aust) Pty Ltd                       |\n| Permanent Holdings Pty Ltd                                         |\n| Pine Trees Resort Pty Ltd                                          |\n| Plane Creek Cane Protection and Productivity Board                 |\n| Plant Location International (Australia) Pty Ltd                   |\n| Prosperine Cane Protection and Productivity Board                  |\n| Queensland Cane Grower’s Council                                   |\n| Queensland Coal Board                                              |\n| Queensland Commercial Fisherman’s Organisation                     |\n| Queensland Dairy Farmers State Council                             |\n| Queensland Egg Industry Management Authority                       |\n| Queensland Fruit and Vegetable Growers                             |\n| Queensland Law Society Incorporated                                |\n| Queensland Pork Producers’ State Council                           |\n| Queensland Racing Finance Limited                                  |\n| Queensland Sugar Corporation                                       |\n| Queensland Treasury Holdings Pty Ltd                               |\n| Raxmont Pty Ltd                                                    |\n| Rocky Point Cane Protection and Productivity Board                 |\n| Royal National Agricultural & Industrial Association of Queensland |\n| SBS Occupational Superannuation Pty Ltd                            |\n| SBS Services Pty Ltd                                               |\n| SBS Superannuation Pty Ltd                                         |\n| SFS Super Pty Ltd                                                  |\n| SFSP Super Pty Ltd                                                 |\n| SIP Super Pty Ltd                                                  |\n| SIS Super Pty Ltd                                                  |\n| South Johnstone Cane Protection and Productivity Board             |\n| Southcoast Tyre Service Pty Ltd                                    |\n| Speech Pathologists Board                                          |\n| SPM Nominees Pty Ltd                                               |\n| Sugar Experiment Stations Board                                    |\n| Suncorp Building Society Limited                                   |\n| Suncorp Custodian Services Pty Ltd                                 |\n| Suncorp Finance Limited                                            |\n| Suncorp Finance Occupational Superannuation Pty Ltd                |\n| Suncorp Finance Staff Superannuation Pty Ltd                       |\n| Suncorp Financial Services Pty Ltd                                 |\n| Suncorp Insurance and Finance                                      |\n| Suncorp Investment Management Limited                              |\n| Suncorp Management Ltd                                             |\n| Suncorp Property Management Limited                                |\n| Suncorp Staff Super Pty Ltd                                        |\n| Suncorp Superannuation Pty Ltd                                     |\n| Sunshine Motorway Company Limited                                  |\n| The Chiropractors and Oesteopaths Board of Queensland              |\n| The Gateway Bridge Company Limited                                 |\n| The Medical Board of Queensland                                    |\n| The Occupational Therapists Board of Queensland                    |\n| The Optometrists Board of Queensland                               |\n| The Pharmacy Board of Queensland                                   |\n| The Physiotherapists Board of Queensland                           |\n| The Podiatrists Board of Queensland                                |\n| The Psychologists Board of Queensland                              |\n| The Queensland Nursing Council                                     |\n| Tobacco Leaf Marketing Board                                       |\n| Totalisator Administration Board of Queensland                     |\n| Townsville International Hotel Pty Ltd                             |\n| Truffle Pty Ltd                                                    |\n| Tully Cane Protection and Productivity Board                       |\n| Turbot Street Investment Pty Ltd                                   |\n| Valuers Registration Board of Queensland                           |\n| Weipa Development Pty Ltd                                          |\n\nPART 4—Western australia\n\n| AgraCorp Pty Ltd                                  |\n| ------------------------------------------------- |\n| Animal Resources Authority                        |\n| Bank of Western Australia Ltd                     |\n| Building and Construction Industry Training Board |\n| GF Limited                                        |\n| Gold Corporation                                  |\n| GoldCorp Australia                                |\n| Grain Corporation of Western Australia Pty Ltd    |\n| Herd Improvement Service of Western Australia     |\n| Nurses Board of Western Australia                 |\n| Painters’ Registration Board                      |\n| Perfin Finance Limited                            |\n| Perpetual Finance Corporation Ltd                 |\n| R&I Investment Holdings Pty Ltd                   |\n| R&I Life Limited                                  |\n| R&I Nominees Limited                              |\n| The Architects’ Board of Western Australia        |\n| The Grain Pool of W.A.                            |\n| The Western Australian Egg Marketing Board        |\n| The Western Australian Turf Club                  |\n| Totalisator Agency Board                          |\n| Trustees of Western Australia Limited             |\n| Western Australian Greyhound Racing Association   |\n| Western Australian Institute of Sport             |\n| Western Australian Meat Marketing Corporation     |\n| Western Australian Mint                           |\n| Western Australian Potato Marketing Authority     |\n| Western Australian Trotting Association           |\n\nPART 5—South australia\n\n| 91 King William Street (No. 1) Pty. Limited      |\n| ------------------------------------------------ |\n| 91 King William Street (No. 2) Pty. Limited      |\n| A.L.C. Proprietary Limited                       |\n| Airport Development Unit Trust                   |\n| Ambia Pty. Ltd.                                  |\n| Australian Barley Board                          |\n| Austrust Limited                                 |\n| Balhi Pty. Ltd.                                  |\n| Bank of South Australia Limited                  |\n| Beacon Credit Corporation Limited                |\n| Beneficial Finance Corporation Limited           |\n| Beneficial Leasing Pty. Limited                  |\n| Biddenham Pty. Ltd.                              |\n| Bloodstock Management International Pty. Ltd.    |\n| Blufile Pty Ltd                                  |\n| Bondi Investments Pty Limited                    |\n| Bouvet Pty Limited                               |\n| Brinim Limited                                   |\n| Bulwark Pty. Ltd.                                |\n| Campbell Capital Investors Pty Limited           |\n| Campbell Capital Limited                         |\n| Carcoar Pty. Ltd.                                |\n| Collins Street Properties Pty Limited            |\n| Collinsville Stud Pty. Ltd.                      |\n| Cordington Pty. Ltd.                             |\n| Executor Trustee Australia Ltd                   |\n| Export Park Pty. Ltd.                            |\n| Festival City Broadcasters Limited               |\n| Forwood Products Pty. Ltd.                       |\n| Greenacres Proprietary Limited                   |\n| Gumflower Pty Ltd                                |\n| IBM Centre Trust                                 |\n| Kabani Pty. Ltd.                                 |\n| L.G. & S. Co. Proprietary Limited                |\n| Leipa Pty Ltd                                    |\n| Mindarie Keys Pty. Ltd.                          |\n| Miraloma Pty. Ltd.                               |\n| Mortgage Acceptance Nominees Limited             |\n| Ninety Seven King William Street No. 1 Pty. Ltd. |\n| Old Collinsville Pty. Ltd.                       |\n| Ollago Pty. Ltd.                                 |\n| Pacific Rim Leisure Pty. Limited                 |\n| Pazadore Pty Limited                             |\n| Pegasus Leasing Ltd.                             |\n| Porterstan Nominees Pty. Ltd.                    |\n| SA Projects Limited                              |\n| SBSA Asia Limited                                |\n| SBSA Leasing Pty Ltd                             |\n| SGIC Financial Services Pty Ltd                  |\n| SGIC Nominees Pty Ltd                            |\n| SGIC Pty Ltd                                     |\n| South Australian Asset Management Corporation    |\n| South Australian Totalizator Agency Board        |\n| South State Finance Pty. Ltd                     |\n| Southern Group Insurance Corporation Ltd         |\n| Southstate Corporate Holdings Limited            |\n| Southstate Investments Limited                   |\n| Southstate Leasing Limited                       |\n| Southstate Properties Limited                    |\n| Sturt Finance Pty. Ltd.                          |\n| The 1991 Investment Trust                        |\n| The Adelaide Commercial Property Trust (No. 1)   |\n| The Myer Centre Unit Trust                       |\n| The Ollago Unit Trust                            |\n| West Collinsville Proprietary Limited            |\n| Westralian Finance Corporation Limited           |\n\nPART 6—tasmania\n\n| Auctioneers and Real Estate Agents Council of Tasmania |\n| ------------------------------------------------------ |\n| Auctioneers and Real Estate Agents Trust               |\n| Dental Board of Tasmania                               |\n| Dental Mechanics Registration Board                    |\n| Egg Marketing Board                                    |\n| Law Society of Tasmania                                |\n| Optometrists Registration Board                        |\n| Pharmacy Board of Tasmania                             |\n| Podiatrists Registration Board                         |\n| Tasmanian Dairy Industry Authority                     |\n| Tasmanian Greyhound Racing Board                       |\n| Tasmanian Harness Racing Board                         |\n| Tasmanian Thoroughbred Racing Council                  |\n| Tasmanian Timber Promotions Board                      |\n\nPART 7—australian capital territory\n\n| ACT Totalizator Agency Board |\n| ---------------------------- |\n\nPART 8—northern territory\n\n| Darnor Pty Limited          |\n| --------------------------- |\n| Darwin Oil Refinery Pty Ltd |\n| Gasgo Pty Limited           |\n| Norgas Limited              |\n| Racing Commission           |\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\nNOTE\n\n> Note: 1. Notified in the Commonwealth of Australia Gazette on 24 September 1997.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-realtime","completionTokens":2228},"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"The regulation maintains its original scope of specifying which State/Territory bodies are excluded from specific transitional credit grounds. The extensive tabular lists are consistent with the regulatory mechanism established by the enabling Act."},"complexity_factors":["Approximately 350 discrete entity listings requiring precise identification","Cross-referencing to specific transitional credit grounds (TCR2 and TCR3) in the parent Sales Tax Assessment Act 1992","Jurisdictional partitioning across 8 Parts per Schedule (NSW, VIC, QLD, WA, SA, TAS, ACT, NT)","Minor variations between Schedule 1 and Schedule 2 necessitating comparison to determine applicable exclusion"],"plain_english_summary":"This regulation names hundreds of State/Territory government bodies that are barred from claiming two types of transitional sales tax credits (TCR2 and TCR3) under Australia’s former sales tax rules. It targets state-owned banks, trading corporations, professional boards, racing/wagering authorities and similar entities to prevent inappropriate or duplicative tax relief. The measure is now mainly of historical interest since sales tax was replaced by GST in 2000."}},"importantCases":[],"_links":{"self":"/api/acts/sales-tax-assessment-excluded-stbs-regulations","history":"/api/acts/sales-tax-assessment-excluded-stbs-regulations/history","analysis":"/api/acts/sales-tax-assessment-excluded-stbs-regulations/analysis","conflicts":"/api/acts/sales-tax-assessment-excluded-stbs-regulations/conflicts","importantCases":"/api/acts/sales-tax-assessment-excluded-stbs-regulations/important-cases","documents":"/api/acts/sales-tax-assessment-excluded-stbs-regulations/documents"}}