8Taxes etc. prescribed (Act s. 144A federal duty)

8.Taxes etc. prescribed (Act s. 144A federal duty)

The following imposts are excluded from the definition of federal duty in section 144A(3) of the Act —

(a)all taxes, duties, fees, levies and charges already included in the purchase price of goods or services purchased by the permittee, holder of a drilling reservation, lessee or licensee;

(b)departure tax;

(c)fringe benefits tax;

(d)deduction from salary or wages as required under the Income Tax Assessment Act 1936 of the Commonwealth to enable income tax to be collected from employees by instalments;

(e)deduction from prescribed payments as required under the Income Tax Assessment Act 1936 of the Commonwealth to enable tax to be collected in respect of certain payments for work;

(f)customs import duty;

(g)aircraft landing charge;

(h)training guarantee charge;

(i)superannuation guarantee charge;

(j)contributions under Part 4.2 of the Higher Education Funding Act 1988 of the Commonwealth.

[Regulation 8 inserted: Gazette 20 May 1994 p. 2124‑5.]