12Application of provisions of Sales Tax Assessment Act (No. 1) 1930

12 Application of provisions of Sales Tax Assessment Act (No. 1) 1930

(1) The following provisions of the Sales Tax Assessment Act (No 1) 1930, namely, sections 3 (except the definition of Goods), 3A, 3B, 3C and 3D, Parts II and III, subsections 18(5B) and (5C), sections 20A, 23, 25A, 27 to 38A (inclusive), and Parts VIII (other than section 46) and X, and the Schedules apply, mutatis mutandis, in relation to the imposition, assessment and collection of the tax chargeable under this Act in like manner as they apply in relation to the imposition, assessment and collection of the tax chargeable under that Act, but for the purposes of this Act: (a) the definition of Wholesale Merchant in subsection 3(1) of that Act as so applied shall be construed as including a reference to a person who is deemed to sell goods; (b) a reference in subsection 32(2A) of that Act as so applied to prescribed tax shall be read as including a reference to tax within the meaning of subsection 32(2) of that Act otherwise than in its application by virtue of this Act or any other Act; (c) the reference in paragraph (c) of the definition of prescribed tax in subsection 32(2D) of that Act as so applied to an Act providing for the assessment of sales tax shall be taken not to include a reference to this Act; (d) the reference in subsection 35(2) of that Act as so applied to Part V shall be read as a reference to Part III; and (e) the reference in section 38A and subsection 67(6) of that Act as so applied to section 26 shall be read as a reference to section 11 of this Act. (2) The power to make regulations conferred by the application, by subsection (1) of this section, of section 73 of the Sales Tax Assessment Act (No. 1) 1930 includes the power to make regulations for enabling registrations, certificates and securities made, issued or given for the purposes of that Act to be treated as, or to be deemed to be, made, issued or given for the purposes also of this Act, and shall include the power generally to make regulations for treating acts, matters and things done, for the purposes of that Act, under the provisions of that Act made applicable to this Act, as done or deemed to be done under this Act.