Commonwealth legislation

Sales Tax (Exemptions and Classifications) Regulations

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

161 of 1951

Collection

legislative instrument

Plain English Summary

2/10 complexity

What this does: These regulations spell out which cinematograph (movie) films qualify for a sales tax exemption as "educational films."

Who it affects:

Importers of foreign educational films
Australian film producers making educational content
The Chief Censor (who decides what counts as "educational")
The Tax Commissioner (who decides if a film will be shown commercially)

The rules:

Imported films: Exempt if they fall under a specific customs tariff exemption for educational material.
Australian-made films: Must meet two tests to be exempt:
1. The Chief Censor certifies them as educational; and
2. The Commissioner is satisfied they won't be screened for profit in cinemas or public venues.

Why it matters: It decides whether a 10% sales tax applies to film purchases. The regulations replace older 1943 rules and tighten control over which local productions get the tax break.

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Current sections

Direct links to the current provisions in Sales Tax (Exemptions and Classifications) Regulations.

Sales Tax (Exemptions and Classifications) Regulations

STATUTORY RULES.

1951. No. 161.

REGULATIONS UNDER THE SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1935-1951.*

I, THE Administrator of the Government of 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 1935-1951.

Dated this eleventh day of December, 1951.

J. NORTHCOTT

Administrator.

By His Excellency’s Command,

A. Fadden signature

Treasurer.

Sales Tax (Exemptions and Classifications) Regulations.

Citation.

1. These Regulations may be cited as the Sales Tax (Exemptions and Classifications) Regulations.

Commencement.

2. These Regulations shall be deemed to have come into operation on the twenty-seventh day of September, 1951.

Repeal.

3. The Sales Tax (Exemptions and Classifications) Regulations (being Statutory Rules 1943, No. 191) are repealed.

Definition.

4. In these Regulations, “Chief Censor” means the Chief Censor appointed under the Customs (Cinematograph Films) Regulations.

Educational films.

5. The following are prescribed educational films for the purposes of sub-item (2.) of Item 107 in the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1951:—

(a) imported cinematograph films covered by Item 320 (c) (2) (b) (2) in the schedule to the Customs Tariff 1933-1950; and

(b) cinematograph films made in Australia—

(i) which the Chief Censor certifies to be of an educational character; and

(ii) which the Commissioner is satisfied will not be screened for commercial purposes in picture theatres or places of public entertainment.

* Notified in the Commonwealth Gazette on , 1951.

By Authority: L. F. Johnston, Commonwealth Government Printer, Canberra.

6146.—Price 3d. 10/6.12.1951.

Source text

Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.

1 Sales Tax (Exemptions and Classifications) Regulations