Sales Tax Assessment Regulations 1992
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Sales Tax Assessment Regulations 1992
Statutory Rules 1992 No. 365 as amended
made under the
Sales Tax Assessment Act 1992
Consolidated as in force on 2 December 1999
(includes amendments up to SR 1999 No. 292)
Prepared by the Office of Legislative Drafting,
Attorney-General’s Department, Canberra
View image in the official source
Sales Tax Assessment Regulations 1992
Statutory Rules 1992 No. 365 as amended
made under the
Sales Tax Assessment Act 1992
Contents
Page
1 Name of Regulations
2 Commencement
3 Interpretation
4 Eligible Australian traveller
5 Eligible foreign traveller
6 Prescribed rules for export sales
7 Excluded manufactures
8 Annotations on returns
8A Application of Divisions 3 and 4 of Part 7A of the Act
9 Pre 14 May 1987 Commonwealth-controlled authorities
12 Notification of address for service
13 Address for service — change of address
14 Address for service
15 Official signatures
16 Postal service of notices etc
17 Expenses allowed to persons required to attend before Commissioner
18 Evidentiary certificates
19 Evidence by affidavit
Schedule 1 Rules for export sales to eligible foreign travellers and eligible Australian travellers
Interpretation
Table 1 Sales to eligible foreign travellers
Table 2 Sales to eligible Australian travellers
Table 3 Sales to eligible foreign travellers and eligible Australian travellers
Schedule 2 Non-exempt authorities established before 14 May 1987
Schedule 3 Scale of expenses
Notes
1 Name of Regulations [see Note 1]
These Regulations are the Sales Tax Assessment Regulations 1992.
2 Commencement
These regulations commence on 1 January 1993.
3 Interpretation
In these regulations, unless the contrary intention appears:
Act means the Sales Tax Assessment Act 1992.
approved means approved by the Commissioner.
4 Eligible Australian traveller
Eligible Australian traveller means, for the purposes of the definition of the expression in section 5 of the Act, a person who intends to depart Australia and travel to a foreign country.
5 Eligible foreign traveller
Eligible foreign traveller means, for the purposes of the definition of the expression in section 5 of the Act, a person:
(a) who is not:
(i) an Australian citizen; or
(ii) the holder of a valid Australian passport; and
(b) who intends to depart Australia and travel to a foreign country; and
(c) who is the holder of an Electronic Travel Authority (Class UD), Long Stay (Visitor) (Class TN), Medical Treatment (Visitor) (Class UB), Short Stay (Visitor) (Class TR) or Special Tourist (Visitor) (Class TS) visa, being a visa that is in effect.
6 Prescribed rules for export sales
For the purposes of the definition of prescribed rules for export sales in section 5 of the Act, the rules set out in Schedule 1 are prescribed.
7 Excluded manufactures
For the purposes of paragraph (i) of the definition of manufacture in section 5 of the Act, the following combinations of parts or ingredients are prescribed:
(a) a combination that, in the opinion of the Commissioner, is of a kind that is customarily undertaken by persons who, for the purposes for which articles or substances are intended by their manufacturers to be used, use the article or substance that is formed by a combination of that kind.
Note Further paragraphs are expected to be added to this provision.
8 Annotations on returns
(1) The Commissioner may authorise an officer to make on a return any mark that the Commissioner approves.
(2) A mark made on a return must be made in ink of a colour different from that used in making the return.
(3) A person must not intentionally make a mark, except in accordance with this regulation, on a return that has been given to the Commissioner.
Penalty for an offence under subregulation (3): $500.
8A Application of Divisions 3 and 4 of Part 7A of the Act
Divisions 3 and 4 of Part 7A of the Act apply to dealings on or after 1 September 1998.
9 Pre 14 May 1987 Commonwealth-controlled authorities
For the purposes of paragraph (a) of the definition of Commonwealth-controlled authority in subsection 130 (3) of the Act, the bodies listed in Schedule 2 are specified.
12 Notification of address for service
(1) A person lodging a return or registering under the Act must notify the Commissioner, in writing, of an address in Australia as the person’s address for service.
Penalty: $500.
(2) If a form of return provided or authorised by the Commissioner for a purpose of the Act requires the specification of an address in Australia as the address for service of the person making the return:
(a) the specification in the form of such an address is compliance with subregulation (1); and
(b) the address specified is, subject to regulation 14, the person’s address for service.
13 Address for service — change of address
If a person who has had an assessable dealing, in respect of which there is a sales tax liability, changes his or her address for service, the person must notify the Commissioner in writing of the new address for service within one month after the change.
Penalty: $500.
14 Address for service
A person’s address for service for the purposes of the Act is:
(a) the address last notified by the person to the Commissioner, in writing, as the person’s address for service; or
(b) if an address has not been so notified — the person’s last‑known place of business or residence in Australia; or
(c) any other address that the Commissioner reasonably believes to be the person’s address for service.
15 Official signatures
(1) A document under the Act that purports to be signed by the authority of the Commissioner is as effective for all purposes as if it had been signed personally by the Commissioner.
(2) A document required by the Act to be signed by the Commissioner, a Second Commissioner or a Deputy Commissioner is taken to have so been signed if it bears:
(a) the written, printed or stamped name; or
(b) a facsimile of the signature;
of the person who is the Commissioner, a Second Commissioner or a Deputy Commissioner, as the case may be, when it is so required to be signed.
16 Postal service of notices etc
If a person on whom a notice or other document is required to be served under the Act has given the Commissioner an address in Australia for service of documents, the notice or document may be served on the person by post to that address.
17 Expenses allowed to persons required to attend before Commissioner
The scale set out in Schedule 3 prescribes the expenses allowed to a person who is required to attend and give evidence before the Commissioner or an authorised officer under subsection 108 (1) of the Act (except a person attending in respect of his or her own assessment or the assessment of a person whose representative he or she is).
18 Evidentiary certificates
In an action against a person for the recovery of sales tax, a certificate signed by the Commissioner certifying that:
(a) the person named in the certificate is liable to pay sales tax; and
(b) an assessment of sales tax payable by the person was made against the person; and
(c) the particulars of the assessment are as stated in the certificate;
(d) notice of the assessment was served on the person; and
(e) the amount referred to in the certificate is, at the date of the certificate, a debt in respect of sales tax due by the person to the Commonwealth;
is, in the absence of contrary evidence, sufficient evidence of the facts stated in the certificate.
19 Evidence by affidavit
In an action for the recovery of sales tax:
(a) a person may give evidence by affidavit; and
(b) the court may require the person to attend before it:
(i) to be cross-examined on the evidence; or
(ii) to give other evidence in relation to the action.
Schedule 1 Rules for export sales to eligible foreign travellers and eligible Australian travellers
(regulation 6)
Interpretation
In this Schedule, unless the contrary intention appears:
AT declaration means an approved form of declaration that, under AT rule 2 in this Schedule, must be made by an eligible Australian traveller purchasing goods under Table 2 of these Rules.
barrier copy, in relation to an invoice, means the copy of the invoice that is attached to the sealed package in which the goods to which the invoice relates are enclosed when the goods are passed into the possession of the purchaser.
CB declaration means an approved form of declaration that, under CB rule 2 in this Schedule, may be required by the Commissioner to be made by an eligible foreign traveller or an eligible Australian traveller purchasing goods under Table 3 of these Rules.
FT declaration means an approved form of declaration that, under FT rule 2 in this Schedule, must be made by an eligible foreign traveller purchasing goods under Table 1 of these Rules.
goods means goods purchased by an eligible Australian traveller, or an eligible foreign traveller, that will be exported with him or her on the intended flight or voyage.
seller includes any employee or agent of the seller and a requirement placed on the seller is satisfied by action of the seller’s employee or agent in meeting the requirement.
specified departure date, in relation to a purchaser of goods, means the date on which the purchaser will depart Australia, according to the purchaser’s travel ticket or other approved document shown at the time he or she takes possession of the goods.
Table 1 Sales to eligible foreign travellers
Goods taken possession of on the Australian side of the customs barrier and accompanying the traveller
| [1]Rule number | [2]Summary of rule | [3]Details of rule | [4]What the Commissioner may approve | [5]Time when the requirements of the rule must be satisfied |
|---|---|---|---|---|
| FTRule 1 | Seller to sight travel documents | the seller must sight:(a) the purchaser’s ticket for travel from Australia to a foreign country and either:(i) evidence for the purposes of subsection 71 (1) of the Migration Act 1958, that the person is the holder of a Long Stay (Visitor) (Class TN), Medical treatment (Visitor) (Class UB), Short Stay (Visitor) (Class TR) or Special Tourist (Visitor) (Class TS) visa; or(ii) a passport in the name of, or that includes the name of, the purchaser, that:(A) contains no evidence of the grant to the purchaser of an Australian visa that is in effect; and(B) indicates that the person is a national of a country specified by Gazette Notice for the purposes of paragraph 1208A (3) (c) or (d) in Schedule 1 to the Migration Regulations; or(b) if appropriate — a document relating to the purchaser that is an approved document | a document of a kind that provides evidence that the purchaser is about to travel from Australia to a foreign country | before the purchaser takes possession of the goods |
| FTRule 2 | Purchaser to sign an FT declaration | the purchaser must sign, and retain a copy of, a declaration (“FT declaration”) setting out, in the approved form:(a) details of the purchaser, the goods purchased and the proposed journey; and(b) if the following matters are true — that the purchaser:(i) is an eligible foreign traveller; and(ii) intends departing Australia with the goods within 30 days of taking possession; and(iii) is aware of the penalty for making a false or misleading statement; and(c) any other information or statement required by the approved form | (a) the form of the FT declaration;(b) additional information and statements to be included in the FT declaration | before the purchaser takes possession of the goods |
| FTRule 3 | Seller to make an invoice | the seller must make an invoice:(a) at the time of the sale;(b) in an approved form;(c) in duplicate;(d) containing a full description of the goods | (a) forms of invoice that render obvious an alteration to, or deletion from, the contents of the invoice;(b) the information to be included in an invoice | before the purchaser takes possession of the goods |
| FTRule 4 | Seller to retain copies of certain documents | the seller must retain:(a) the signed FT declaration; and(b) a copy of the invoice; and(c) either (as the case requires):(i) a copy of the ticket referred to in FT Rule 1, column 3, paragraph (a), and either (as the case requires):(A) a copy of the evidence referredto in FT Rule 1, column 3, subparagraph (a) (i); or(B) a copy of the page, or pages, of the purchaser’s passport that includes:(I) personal particulars (including a photograph) of the purchaser; and(II) the number, and identification of the issuing state, of the passport; or(ii) a copy of the approved document referred to in FT Rule 1, column 3, paragraph (b). | | |
| FTRule 5 | Time is limited within which the purchaser may take possession of the goods | the purchaser must not take possession of the goods earlier than the commencement of the 30th calendar day before the specified departure date |
Table 2 Sales to eligible Australian travellers
Goods taken possession of on the Australian side of the customs barrier and accompanying the traveller
| [1]Rule number | [2]Summary of rule | [3]Details of rule | [4]What the Commissioner may approve | [5]Time when the requirements of the rule must be satisfied |
|---|---|---|---|---|
| ATRule 1 | Seller to sight travel documents | the seller must sight:(a) the purchaser’s ticket for travel from Australia to a foreign country; or(b) if appropriate — a document relating to the purchaser that is an approved document | a document of a kind that provides evidence that a purchaser is to travel from Australia to a foreign country | before the purchaser takes possession of the goods |
| ATRule 2 | Purchaser to sign an AT declaration | the purchaser must sign, and retain a copy of, a declaration (“AT declaration”) setting out, in the approved form:(a) details of the purchaser, the goods purchased and the proposed journey; and(b) if the following matters are true — that the purchaser:(i) intends departing Australia with the goods within 30 days of taking possession; and(ii) will not interfere with the goods, the sealed package containing the goods or the copies of the invoice relating to the goods before submitting the sealed package to the seller in accordance with AT rule 7A or 7B; and(iii) will, in accordance with AT rule 7A or 7B, submit the sealed package to the seller for removal of the barrier copy of the invoice; and(iv) is aware of the penalty for making a false or misleading statement; and(c) any other information or statement required by the approved form | (a) the form of the AT declaration;(b) additional information and statements to be included in the AT declaration | before the purchaser takes possession of the goods |
| ATRule 3 | Seller to make an invoice | the seller must make an invoice:(a) at the time of the sale;(b) in an approved form;(c) in triplicate;(d) containing a full description of the goods | (a) forms of invoice that render obvious an alteration to, or deletion from, the contents of the invoice;(b) the information to be included in an invoice | before the purchaser takes possession of the goods |
| ATRule 4 | Seller to retain copies of certain documents | the seller must retain:(a) the signed AT declaration; and(b) a copy of the invoice | | |
| ATRule 5 | Time is limited within which the purchaser may take possession of the goods | the seller must not pass possession of the goods to the purchaser earlier than the commencement of the 30th calendar day before the specified departure date | ||
| ATRule 6 | Purchaser may only take possession of goods in a sealed package | the seller must not pass possession of the goods to the purchaser unless:(a) the goods are enclosed in a package that is:(i) of an approved kind; and(ii) sealed by an approved method so that the goods cannot be removed from the package without the seal being broken; and(b) the barrier copy of the invoice is attached to the exterior of the package by an approved method; and(c) the customer copy of the invoice is placed inside the package by a method that, if possible, enables the invoice to be be read without need to break the seal of the package | (a) the kind of package;(b) the method of sealing the package;(c) the method of attaching the barrier copy of the invoice to the package | before the purchaser takes possession of the goods |
| ATRule 7A | Invoice to be retrieved at the point of surrender of goods before the Customs barrier | if, before the purchaser presents himself or herself to Customs as departing Australia, the purchaser surrenders the sealed package to the carrier with whom the purchaser is to travel — the seller must retrieve the barrier copy of the invoice at the point of surrender of the package | at the time that the purchaser surrenders the sealed package | |
| ATRule 7B | Invoice to be retrieved when beyond the Customs barrier | if the sealed package is carried beyond the Customs barrier by the purchaser in his or her own possession — the purchaser must then surrender the sealed package to the seller and the seller must retrieve the barrier copy of the invoice | after the purchaser presents himself or herself to Customs as departing Australia and before he or she departs on the flight or voyage | |
| ATRule 8 | Sealed package to be examined | the seller must examine the sealed package when dealing with it under AT rule 7a or 7b to ascertain whether it:(a) remains sealed; or(b) has been tampered with | immediately before the barrier copy of the invoice is retrieved under AT rule 7a or 7b | |
| ATRule 9 | Tampering or other discrepancy in respect of sealed package is to be notified | the seller must notify the Commissioner as soon as is practicable, in the approved form, if the seller becomes aware that:(a) a package is no longer sealed, or has otherwise been tampered with; or(b) the goods enclosed in the package are not the goods described in the customer copy of the invoice or the barrier copy of the invoice, as the case may be | the form in which notification is to be given | |
| ATRule 10 | Retrieved invoices must be validated | the seller must validate a retrieved barrier copy of an invoice:(a) as soon as is practicable; and(b) by the approved method | the method by which a retrieved barrier copy of an invoice is to be validated | |
| ATRule 11 | Invoices must be matched | the seller must reconcile the retrieved barrier copy of an invoice against the seller’s copy of the invoice, by an approved method | methods of reconciling a retrieved barrier copy of an invoice against the seller’s copy of the invoice |
Table 3 Sales to eligible foreign travellers and eligible Australian travellers
Goods taken possession of on the outward departure side of the customs barrier and accompanying the traveller
| [1]Rule Number | [2]Summary of Rule | [3]Details of Rule | [4]What the Commissioner may approve | [5]Time when the requirements of the rule must be satisfied |
|---|---|---|---|---|
| CBRule 1 | Seller to sight travel documents | the seller of the goods must sight:(a) the purchaser’s boarding pass or ticket for travel from Australia to a foreign country; or(b) if appropriate — a document relating to the purchaser that is an approved document | (a) a document of a kind that provides evidence that the purchaser is to travel from Australia to a foreign country;(b) a document of a kind that provides evidence that the purchaser was beyond the Customs barrier when taking possession of the goods | before the purchaser takes possession of the goods |
| CBRule 2 | Purchaser may have to sign a CB declaration | if the purchaser pays for the goods on the Australian side of the Customs barrier and will not take possession of the goods until he or she has passed through the Customs barrier, he or she must sign, and retain a copy of, a declaration (“CB declaration”) setting out, in the approved form:(a) details of the purchaser, the goods purchased and the proposed journey; and(b) a declaration that he or she is aware of the penalty for making a false or misleading statement; and(c) any other information or statement required by the approved form | (a) the form of the CB declaration;(b) additional information and statements to be included in the CB declaration | before the purchaser takes possession of the goods |
| CBRule 3 | Seller to make an invoice | the seller must make an invoice or receipt:(a) at the time of the sale;(b) in an approved form;(c) in duplicate;(d) containing a full description of the goods | (a) forms of invoice that render obvious an alteration to, or deletion from, the contents of the invoice;(b) he information to be included in an invoice | before the purchaser takes possession of the goods |
| CBRule 4 | Seller to retain copies of certain documents | the seller must retain:(a) a copy of the invoice and:(b) the signed CB declaration (if any); and(c) if the goods are paid for on the Australian side of the Customs barrier and pass into the possession of the purchaser only after the purchaser has passed through the Customs barrier — an approved document giving evidence of that fact | a document of a kind that provides evidence that the goods have been passed into the possession of the purchaser after he or she has passed through the Customs barrier | before the purchaser takes possession of the goods |
Note
Note: Subsection 127 (1) of the Act provides that the taxpayer for an assessable dealing, or the claimant for a credit, must:
Note: “(a) keep records that record and explain all transactions and other acts engaged in by the person that are relevant to that assessable dealing or credit claim;
Note: (b) retain those records for at least 5 years after the completion of the acts or transactions to which they relate.”.
Note: Subsection 127 (3) provides that the Commissioner may notify the person that he or she is not required to retain the records.
Schedule 2 Non-exempt authorities established before 14 May 1987
(regulation 9)
Army and Air Force Canteen Service
Aussat Pty. Ltd.
Australian Canned Fruits Corporation
Australian Capital Territory Gaming and Liquor Authority
Australian Dairy Corporation
Australian Dried Fruits Corporation
Australian Honey Board
Australian Industry Development Corporation
Australian Meat and Live-stock Research and Development Corporation
Australian Postal Commission
Australian Telecommunications Commission
Australian Tobacco Board
Australian Wheat Board
Australian Wine and Brandy Corporation
Australian Wool Corporation
Building and Construction Industry Long Service Leave Board
Commonwealth Accommodation and Catering Services Ltd.
Commonwealth Bank of Australia
Commomwealth Bank Officers Superannuation Corporation
Commonwealth Development Bank of Australia
Commonwealth Savings Bank of Australia
Federal Airports Corporation
Housing Loans Insurance Corporation
Meat Research Corporation
Phosphate Mining Corporation of Christmas Island
Qantas Airways Ltd.
Stevedoring Industry Finance Committee
Superannuation Fund Investment Trust
Schedule 3 Scale of expenses
(regulation 17)
1. Person attending to give evidence because of that person’s professional, scientific or other special skill of knowledge — in respect of each day on which that person so attends, an amount of:
(a) not less than the lesser amount specified in the High Court Rules, as in force from time to time, in relation to expenses of witnesses posessing such skill or knowledge; and
(b) not more than the greater amount so specified.
2. Person, other than a person referred to in Item 1, attending to give evidence:
(a) in the case of a person remunerated by wages, salary or fees — such amount as is provided for in the High Court Rules, as in force from time to time, in relation to expenses of witnesses so remunerated; or
(b) in any other case — such amount as is provided for in the High Court Rules, as in force from time to time, in relation to expenses of witnesses generally.
3. Person attending to give expert evidence — in addition to any other amount payable to that person under Item 1 or 2, a reasonable amount for qualifying to give that evidence.
4. Any person attending to give evidence — such amount as is reasonable:
(a) in respect of that person’s travel to and from the place at which that person so attends; and
(b) if that person is required to be absent overnight from that person’s usual place of residence — for meals and accommodation.
Notes to the Sales Tax Assessment Regulations 1992
Note 1
Note: The Sales Tax Assessment Regulations 1992 (in force under the Sales Tax Assessment Act 1992) as shown in this consolidation comprise Statutory Rules 1992 No. 365 amended as indicated in the Tables below.
Note: Table of Statutory Rules
| Year andnumber | Date ofnotification in Gazette | Date ofcommencement | Application, saving ortransitional provisions |
|---|---|---|---|
| 1992 No. 365 | 9 Nov 1992 | 1 Jan 1993 | |
| 1994 No. 194 | 16 June 1994 | 16 June 1994 | — |
| 1995 No. 86 | 9 May 1995 | R. 3: 1 Sept 1994R. 4: 16 June 1994Remainder: 9 May 1995 | — |
| 1996 No. 241 | 30 Oct 1996 | 11 Sept 1996 | — |
| 1998 No. 218 | 7 July 1998 | 7 July 1998 | — |
| 1999 No. 292 | 2 Dec 1999 | 14 May 1999 (a) | — |
Note: (a) Regulation 2 of Statutory Rules 1999 No. 292 provides as follows:
Note: These Regulations are taken to have commenced on the commencement of Schedule 3 to the Sales Tax Legislation Amendment Act (No. 1) 1999.
Note: .
Note: Table of Amendments
<table cellspacing="0" cellpadding="0" style="border-collapse:collapse"><thead><tr><td colspan="2" style="width:341.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt; margin-bottom:3pt"><span style="font-size:8pt">ad. = added or inserted</span><span style="font-size:8pt"> </span><span style="font-size:8pt">am. = amended</span><span style="font-size:8pt"> </span><span style="font-size:8pt">rep. = repealed</span><span style="font-size:8pt"> </span><span style="font-size:8pt">rs. = repealed and substituted</span></p></td><td style="border-bottom:0.75pt solid #000000; vertical-align:top"></td></tr><tr><td style="width:111.2pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="TableColHead"><span>Provision affected</span></p></td><td colspan="2" style="width:233.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="TableColHead"><span>How affected</span></p></td></tr></thead><tbody><tr><td style="width:111.2pt; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R.1 </span><span style="width:96.89pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">.................</span></p></td><td colspan="2" style="width:233.1pt; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>rs. 1999 No. 292</span></p></td></tr><tr><td style="width:111.2pt; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 3</span><span style="width:96.89pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">.................</span></p></td><td colspan="2" style="width:233.1pt; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>am. 1999 No. 292</span></p></td></tr><tr><td style="width:111.2pt; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 5</span><span style="width:96.89pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">.................</span></p></td><td colspan="2" style="width:233.1pt; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>am. 1995 No. 86; 1996 No. 241</span></p></td></tr><tr><td style="width:111.2pt; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>Rr. 10, 11</span><span style="width:73.88pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">.............</span></p></td><td colspan="2" style="width:233.1pt; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>rep. 1999 No. 292</span></p></td></tr><tr><td style="width:111.2pt; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 8A</span><span style="width:90.89pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">................</span></p></td><td colspan="2" style="width:233.1pt; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>ad. 1998 No. 218</span></p></td></tr><tr><td style="width:111.2pt; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 18</span><span style="width:91.89pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">................</span></p></td><td colspan="2" style="width:233.1pt; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>ad. 1994 No. 194</span></p></td></tr><tr><td style="width:111.2pt; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-right:0pt"><span></span></p></td><td colspan="2" style="width:233.1pt; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-right:0pt"><span>am. 1995 No. 86</span></p></td></tr><tr><td style="width:111.2pt; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 19</span><span style="width:91.89pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">................</span></p></td><td colspan="2" style="width:233.1pt; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>ad. 1994 No. 194</span></p></td></tr><tr><td style="width:111.2pt; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt; margin-bottom:3pt"><span>Schedule 1</span><span style="width:68.36pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">............</span></p></td><td colspan="2" style="width:233.1pt; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt; margin-bottom:3pt"><span>am. 1996 No. 241</span></p></td></tr><tr style="height:0pt"><td style="width:121.9pt"></td><td style="width:230.8pt"></td><td style="width:13.05pt"></td></tr></tbody></table>