{"id":"F1996B00119","name":"Sales Tax (Federal Airports Corporation) Regulations","slug":"sales-tax-federal-airports-corporation-regulations","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"238 of 1991","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":28513,"registerId":"commonwealth-F1996B00119-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Sales Tax (Federal Airports Corporation) Regulations","content":"Statutory Rules 1991 No. 2381\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\nSales Tax (Federal Airports Corporation)\n\nRegulations\n\nI, THE GOVERNOR-GENERAL of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Sales Tax Assessment Act (No. 1) 1930.\n\nDated 25 July 1991.\n\nBILL HAYDEN\n\nGovernor-General\n\nBy His Excellency’s Command,\n\nJ. KERIN\n\nTreasurer\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\nCitation\n\n1. These Regulations may be cited as the Sales Tax (Federal Airports Corporation) Regulations.\n\n  \nAmendment of Act\n\n2. Schedule 2 to the Sales Tax Assessment Act (No.1) 1930 is amended by inserting, in the proper alphabetical place:\n\n“Federal Airports Corporation”.\n\nApplication\n\n3. The amendment made by regulation 2 applies in relation to transactions, acts and operations effected or done in relation to goods on or after 1 August 1991.\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\nNOTE\n\n1. Notified in the Commonwealth of Australia Gazette on 31 July 1991.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1512},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"This is the original 1991 instrument. It remains tightly focused on its sole purpose of conferring sales tax exempt status on the Federal Airports Corporation by adding it to Schedule 2 of the Act."},"complexity_factors":["Only 3 regulations total","Single substantive amendment (inserting one name into a schedule)","No defined terms or interpretation provisions","No conditional logic, exceptions or cross-references beyond the basic reference to the Act","Simple calendar-date application provision"],"plain_english_summary":"These Regulations add the **Federal Airports Corporation** (FAC) to a list of organizations exempt from Australia’s old sales tax system (the wholesale tax that existed before the GST in 2000).\n\n**What it does:**\n- Inserts “Federal Airports Corporation” into Schedule 2 of the *Sales Tax Assessment Act (No. 1) 1930*\n- This gives FAC an exemption from sales tax on goods purchased for airport operations\n\n**Who it affects:**\n- The Federal Airports Corporation (the government body then managing major airports such as Sydney, Melbourne and Perth)\n- Businesses selling goods to FAC (who could sell tax-free from 1 August 1991)\n\n**When it applies:**\n- Transactions on or after **1 August 1991**\n\n**Why it matters:**\nSales tax added roughly 20–30% to wholesale prices. Adding FAC to the exempt list reduced operating costs for Australia’s major airports before they were later privatized."}},"importantCases":[],"_links":{"self":"/api/acts/sales-tax-federal-airports-corporation-regulations","history":"/api/acts/sales-tax-federal-airports-corporation-regulations/history","analysis":"/api/acts/sales-tax-federal-airports-corporation-regulations/analysis","conflicts":"/api/acts/sales-tax-federal-airports-corporation-regulations/conflicts","importantCases":"/api/acts/sales-tax-federal-airports-corporation-regulations/important-cases","documents":"/api/acts/sales-tax-federal-airports-corporation-regulations/documents"}}