Sales Tax Assessment (Excluded STBs) Regulations

Statutory Rules 1997 No. 2731

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Sales Tax Assessment (Excluded STBs) Regulations

I, The Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Sales Tax Assessment Act 1992.

Dated 17 September 1997.

WILLIAM DEANE

Governor-General

By His Excellency’s Command,

C. R. KEMP

Assistant Treasurer

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Citation

1. These Regulations may be cited as the Sales Tax Assessment (Excluded STBs) Regulations.

Note: [NOTE: These Regulations commence on gazettal: see Acts Interpretation
Act 1901, s. 48.]

Excluded STBs (Act, Schedule 1, Table 3A)

2. (1) For the purposes of transitional credit ground TCR2 in Table 3A of Schedule 1 of the Sales Tax Assessment Act 1992, a State/Territory body specified in Schedule 1 is excluded from that ground.

(2) For the purposes of transitional credit ground TCR3 in Table 3A of Schedule 1 of the Sales Tax Assessment Act 1992, a State/Territory body specified in Schedule 2 is excluded from that ground.

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SCHEDULE 1 Regulation 2

EXCLUDED stbs—TRANSITIONAL CREDIT GROUND TCR 2

PART 1—NEW SOUTH WALES

PART 2—victoria

PART 3—queensland

PART 4—Western australia

PART 5—South australia

PART 6—tasmania

PART 7—australian capital territory

PART 8—northern territory

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SCHEDULE 2 Regulation 2

EXCLUDED stbs—TRANSITIONAL CREDIT GROUND TCR 3

PART 1—NEW SOUTH WALES

PART 2—victoria

PART 3—queensland

PART 4—Western australia

PART 5—South australia

PART 6—tasmania

PART 7—australian capital territory

PART 8—northern territory

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NOTE

Note: 1. Notified in the Commonwealth of Australia Gazette on 24 September 1997.