An Act relating to the imposition, assessment and collection of a tax upon the sale value of certain goods in Australia, and for other purposes
Part I—Preliminary
1 Short title [see Note 1]
This Act may be cited as the Sales Tax Assessment Act (No. 10) 1985.
2 Commencement
This Act shall be deemed to have come into operation on 10 May 1985.
3 Interpretation
(1) In this Act, unless the contrary intention appears:
Act providing for the assessment of sales tax does not include this Act.
goods includes:
(a) commodities; and
(b) goods or commodities which have gone into use or consumption in Australia;
but does not include goods or commodities in respect of which a person has become liable to pay tax before 10 May 1985 (whether or not the tax has become due and payable before that date) under an Act providing for the assessment of sales tax.
Taxing Act means the Sales Tax Act (No. 10A) 1985, the Sales Tax Act (No. 10B) 1985 or the Sales Tax Act (No. 10C) 1985, as the case requires.
(2) A reference in this Act to goods deemed to be sold is a reference to goods that are, by virtue of section 6 of the relevant Taxing Act, deemed to be sold.
Part II—Liability to taxation
4 Sales tax
Subject to, and in accordance with, the provisions of this Act, the sales tax imposed by a Taxing Act shall be levied and paid upon the sale value of goods in Australia deemed to be sold by a taxpayer.
5 Sale value
(1) The sale value of goods deemed to be sold by a taxpayer is the amount that, in the opinion of the Commissioner, is the value of the amount of royalty paid by the taxpayer in respect of the goods, less any part of that amount of royalty taken into account in determining the sale value of the goods under an Act providing for the assessment of sales tax.
(2) The amount that would, apart from this subsection, be the sale value of goods (not being a microchip) for the purposes of subsection (1) is to be reduced by so much (if any) of that amount as is attributable to:
(a) computer programs (not being computer programs embodied in microchips) embodied in the goods; or
(b) except where the only computer programs embodied in the goods are embodied in microchips—any other part of the goods the sale value of which would, if sold separately, be exempt from sales tax under item 51 of the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935.
6 Liability for tax
Sales tax upon the sale value of goods shall be paid by the person by whom the goods are deemed to be sold.
Part III—Returns
7 Monthly remitter’s returns etc.
Every person who is a monthly remitter in relation to a month and who is deemed to sell goods during that month shall, within 21 days after the close of that month, furnish to the Commissioner a return in a form approved by the Commissioner containing such information as the form requires and such other information as is required.
7A Quarterly remitter’s returns etc.
A person who is a quarterly remitter in relation to a sales tax quarter and who is deemed to sell goods during the quarter must, within 21 days after the end of the quarter, give to the Commissioner either:
(a) a return for the quarter; or
(b) a separate monthly return for each month in the quarter;
in a form approved by the Commissioner containing such information as the form requires and such other information as is required.
8 Further returns
In addition to any return that may have been required under section 7 or 7A, the Commissioner may, by notice in writing, call upon any person to furnish to the Commissioner, within the time specified in the notice, such return or such further or fuller return as the Commissioner requires, whether in that person’s own behalf or as an agent or a trustee.
Part IV—Collection and recovery of tax
9 Time for payment of tax by monthly remitters
(1) A person who is a monthly remitter in relation to a month and who is liable to pay tax under section 6 upon the sale value of goods deemed to be sold by the person during that month shall, within 21 days after the close of that month, pay sales tax upon that sale value.
(2) Subject to this Act, sales tax is due and payable by a monthly remitter at the end of the period of 21 days referred to in subsection (1).
9A Time for payment of tax by quarterly remitters
(1) A person who is a quarterly remitter in relation to a sales tax quarter and who is liable to pay tax under section 6 upon the sale value of goods deemed to be sold by the person during the quarter must, within 21 days after the end of the quarter, pay sales tax upon that sale value.
(2) Subject to this Act, sales tax is due and payable by a quarterly remitter at the end of the period of 21 days referred to in subsection (1).
10 Further tax
(1) Where the Commissioner finds in any case that tax is payable by a person, the Commissioner may make an assessment in relation to the person.
(2) Where:
(a) a person makes default in furnishing a return;
(b) the Commissioner is not satisfied with a return furnished by a person; or
(c) the Commissioner has reason to believe or suspect that a person (although not having furnished a return) is liable to pay sales tax;
the Commissioner may determine an amount to be the amount upon which, in the opinion of the Commissioner, sales tax should be paid and may make an assessment in relation to the person.
(3) As soon as conveniently may be after an assessment has been made, the Commissioner shall cause notice in writing of the assessment to be served on the person liable to pay the tax.
(5) The omission to give such a notice does not invalidate the assessment made by the Commissioner.
(6) In this section, unless the contrary intention appears, tax includes further tax.
10A Special assessments
(1) A taxpayer may request the Commissioner, in accordance with this section, to make an assessment in respect of specified goods deemed to be sold by the taxpayer in a month in a sales tax quarter.
(2) A request under subsection (1) must be in writing and must be lodged with the Commissioner:
(a) if the taxpayer is a monthly remitter in relation to the month—not later than 21 days after the end of the month or within such further time as the Commissioner allows; or
(b) if the taxpayer is a quarterly remitter in relation to the quarter—not later than 21 days after the end of the quarter or within such further time as the Commissioner allows.
(3) The Commissioner shall comply with each request made under subsection (1).
(4) As soon as practicable after the assessment is made, the Commissioner shall cause notice in writing of the assessment to be served on the taxpayer who made the request under subsection (1).
10B Amended assessments
Except as otherwise provided, where an assessment has been amended, the amended assessment is an assessment for all the purposes of this Act.
11 Refund of tax
(1) Where the Commissioner finds in any case that tax has been overpaid by a person, the Commissioner shall:
(a) refund the amount of any tax overpaid; or
(b) apply the amount of any tax overpaid against any liability of the person to the Commonwealth arising under, or by virtue of, an Act of which the Commissioner has the general administration, and refund any part of the amount that is not so applied.
(2) Where:
(a) tax is paid by a taxpayer under this Act in respect of goods; and
(b) the whole of the amount of tax paid or payable by any person in respect of the goods under an Act relating to the payment of sales tax is refunded or refundable;
the Commissioner shall refund the amount of tax paid under this Act.
(3) Where:
(a) tax is paid by a taxpayer under this Act in respect of goods because tax (in this subsection referred to as the other tax) might reasonably be expected to be payable in respect of the goods under an Act providing for the assessment of sales tax; and
(b) it is subsequently ascertained that the whole of the amount of the other tax was not, and is not, payable in respect of the goods;
the Commissioner shall refund the amount of the first‑mentioned tax.
(4) Subsections (1), (2) and (3) do not apply in relation to any tax paid under this Act by a person unless the Commissioner is satisfied that the tax has not been passed on by the person to another person or, if passed on by the person to another person, has been refunded by the person to the other person.
(5) Notwithstanding anything contained in this section, if any alteration is made in the rate of sales tax payable in respect of any goods, no refund, repayment or reduction shall, by reason of that alteration, be made of any amount paid or payable by any person as sales tax in respect of goods deemed to be sold by the taxpayer before the commencement of the law making the alteration.
(6) In this section, unless the contrary intention appears, tax includes:
(a) further tax; and
(b) additional tax under section 29 or Part VIII of the Sales Tax Assessment Act (No. 1) 1930 as applied by this Act.
Part V—Application 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.