{"id":"C1943L00191","name":"Sales Tax (Exemptions and Classifications) Regulations","slug":"sales-tax-exemptions-and-classifications-regulations","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"191 of 1943","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":22898,"registerId":"commonwealth-C1943L00191-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Sales Tax (Exemptions and Classifications) Regulations","content":"STATUTORY RULES.\n\n1943\\. No. .\n\nREGULATIONS UNDER THE SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1935-1943.\\*\n\nI, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Sales Tax (Exemptions and Classifications) Act 1935-1943.\n\nDated this twenty-seventh day of July, 1943.\n\n(SGD.) GOWRIE\n\nGovernor-General.\n\nBy His Excellency’s Command,\n\n![Signature](image.001.jpeg)\n\nTreasurer.\n\n———\n\nSales Tax (Exemptions and Classifications) Regulations.\n\nCitation.\n\n1\\. These Regulations may be cited as the Sales Tax (Exemptions and Classifications) Regulations.\n\nInterpretation.\n\n2. In these Regulations, unless the contrary intention appears, any reference to a Schedule shall be read as a reference to a Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1943, as amended from time to time.\n\nEducational films.\n\n3. The following educational films are prescribed for the purposes of sub-item (4.) of Item 107 of the First Schedule:—\n\nFilms covered by Item 320(c) (2) (b) (2) in the Schedule to the Customs Tariff 1933-1939.\n\n\\* Notified in the Commonwealth Gazette on , 1943.\n\nBy Authority: L. F. Johnston, Commonwealth Government Printer, Canberra.\n\n4027.—Price 3d. 25/2.7.1943.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1442},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This regulation operates strictly within the framework of the parent Act, merely exercising the specific power to prescribe exempt educational films. It does not expand the legislation's scope beyond its original purpose of classifying goods for tax exemptions."},"complexity_factors":["Only 3 operative sections with minimal text","Single substantive provision prescribing items by external reference","Requires cross-referencing to Customs Tariff 1933-1939 to determine actual scope","Minimal interpretation section with only one defined term ('Schedule')"],"plain_english_summary":"**What this does:**\nThis regulation specifies which educational films qualify for sales tax exemptions under Australian law.\n\n**Who it affects:**\n- Importers and distributors of educational films\n- Educational institutions and buyers who benefit from tax-free pricing\n\n**The details:**\n- It designates films classified under **Item 320(c)(2)(b)(2)** of the *Customs Tariff 1933-1939* as \"educational films\"\n- Once prescribed here, these films become exempt from sales tax under Item 107(4) of the First Schedule to the parent Act\n- This creates a link between the customs classification system (for imports) and the sales tax exemption system\n\n**Why it matters:**\nMade during World War II, this regulation reduced costs for educational materials by ensuring specific documentary and instructional films weren't burdened with sales tax, supporting education during a time of resource scarcity."}},"importantCases":[],"_links":{"self":"/api/acts/sales-tax-exemptions-and-classifications-regulations","history":"/api/acts/sales-tax-exemptions-and-classifications-regulations/history","analysis":"/api/acts/sales-tax-exemptions-and-classifications-regulations/analysis","conflicts":"/api/acts/sales-tax-exemptions-and-classifications-regulations/conflicts","importantCases":"/api/acts/sales-tax-exemptions-and-classifications-regulations/important-cases","documents":"/api/acts/sales-tax-exemptions-and-classifications-regulations/documents"}}