48 Persons to whom refunds or payments may be made
(1) Subject to this Part, refunds or payments to prevent double taxation, as the case may be, may be made to a person:
(a) who, in respect of the entry for home consumption of any imported goods, has paid tax upon a sale value of those goods and who, in respect of some subsequent act, operation or transaction in relation to those goods, becomes liable to pay tax upon a sale value of those goods;
(b) who, in respect of some act, operation or transaction in relation to any goods, becomes liable to pay tax on a sale value of those goods and who has purchased those goods at a price which includes tax which some other person has paid or is liable to pay, upon a sale value of those goods, in respect of some prior act, operation or transaction in relation to those goods;
(c) who becomes liable to pay tax upon the sale value of any goods under the provisions of the Sales Tax Assessment Act (No. 1) 1930-1953 (not being a sale value of manufactured goods to which either of the provisoes
to subsection (2), or the proviso to subsection (3), of section 18 of that Act applies) and who has purchased goods, being goods which have been used in, wrought into or attached to those goods, at a price which includes tax which some other person has paid or is liable to pay upon a sale value of the goods so used in, wrought into or attached;
(d) who becomes liable to pay tax upon the sale value of any goods under the provisions of the Sales Tax Assessment Act (No. 1) 1930-1953 (not being a sale value of manufactured goods to which either of the provisoes to subsection (2), or the proviso to subsection (3), of section 18 of that Act applies) and who has entered for home consumption imported goods which have been used in, wrought into or attached to those goods, and has paid tax upon a sale value of the goods so used in, wrought into or attached;
(e) who becomes liable to pay tax upon the sale value of any goods under the provisions of the Sales Tax Assessment Act (No. 1) 1930-1953 and who has purchased goods, being goods which have been used as aids to manufacture, as auxiliaries to aids to manufacture or as eligible business goods, in or in connection with the manufacture of the first-mentioned goods, at a price which includes tax which some other person has paid or is liable to pay upon the sale value of the goods so used as aids to manufacture, as auxiliaries to aids to manufacture or as eligible business goods;
(f) who becomes liable to pay tax upon the sale value of any goods under the provisions of the Sales Tax Assessment Act (No. 1) 1930-1953 and who has entered for home consumption imported goods which have been used as aids to manufacture, as auxiliaries to aids to manufacture or as eligible business goods, in or in connection with the manufacture of the first-mentioned goods and has paid tax upon the sale value of the goods so used as aids to manufacture, as auxiliaries to aids to manufacture or as eligible business goods;
(g) who becomes liable to pay tax upon the sale value of any goods under the provisions of the Sales Tax Assessment Act (No. 1) 1930-1953 (not being a sale value of manufactured goods to which the first proviso to subsection (2), or the proviso to subsection (3), of section 18 of that Act applies) and who has used in, wrought into or attached to those goods other goods which have previously formed part of goods:
(i) upon a sale value of which tax has been paid by that person in respect of some prior act, operation or transaction; or
(ii) which were purchased by that person at a price which included tax paid by some other person upon a sale value of those goods;
(h) who becomes liable to pay tax upon the sale value of any goods under the provisions of the Sales Tax Assessment Act (No. 9) 1930-1946 and who:
(i) has purchased goods which have been used in, wrought into or attached to those goods at a price which includes tax which some other person has paid or is liable to pay upon a sale value of the goods so used in, wrought into or attached; or
(ii) in respect of the entry for home consumption of any imported goods which have been used in, wrought into or attached to those goods, has paid tax upon a sale value of the goods so used in, wrought into or attached;
(i) who:
(i) in respect of the entry for home consumption of any imported goods, has paid tax upon a sale value of those goods; or
(ii) has purchased any goods at a price which includes tax which some other person has paid or is liable to pay upon a sale value of those goods;
and who sells those goods, or, where those goods have been used in, wrought into or attached to other goods, those other goods, at a price which does not include the tax so paid or included, to a registered person (not being a person who purchases those goods for use in the manufacture of goods which are exempt from tax) who quotes his certificate in respect of the purchase of the goods so sold;
(j) who, in respect of a lease of goods, has paid tax upon a sale value of those goods and who, in respect of some subsequent act, operation or transaction in relation to those goods, becomes liable to pay tax upon a sale value of those goods;
(k) who has purchased goods which he has used in, wrought into or attached to other goods in the course of repairs, or in the course of an operation or process which does not constitute manufacture, at a price which includes tax which some other person has paid or is liable to pay upon a sale value of the goods so used in, wrought into or attached and, after the completion of those repairs, or that operation or process, becomes liable to pay tax upon a sale value of those other goods;
(l) who has paid tax upon a sale value of any goods which, after the occurrence of the act, operation or transaction in respect of which the tax was paid, he has used in, wrought into or attached to other goods in the course of repairs, or in the course of any operation or process which does not constitute manufacture, and, after completion of those repairs, or that operation or process, becomes liable to pay tax upon a sale value of those other goods; or
(m) who has paid tax upon a sale value of any goods and, after the occurrence of the act, operation or transaction in respect of which the tax was paid, has, for the purpose of replacing free of charge the whole or any part of those goods because of defects in them, used other goods:
(i) in respect of a sale value of which he has paid, or becomes liable to pay, tax; or
(ii) which he has purchased at a price which includes tax paid by some other person in respect of a sale value of those other goods;
and who has satisfied the Commissioner that the goods so replaced will not subsequently be used for the purpose, or for a purpose similar to the purpose, for which they were manufactured.
(2) Where, upon the death or bankruptcy of a person to whom this regulation would, but for his death or bankruptcy, have applied, or where by devolution of the estate of that person otherwise than by death or bankruptcy, the ownership of goods, being purchased goods or imported goods entered for home consumption as specified in this regulation becomes vested in some other person, that other person shall:
(a) if he is or becomes liable to pay tax in respect of those goods in the circumstances under which a refund or payment as specified in this Part would have been made to the person from whom he derived title to the goods had that person been or become liable to pay such tax; or
(b) if he sells those goods in accordance with the conditions stated in paragraph (i) of the last preceding subregulation;
be entitled to a refund or payment under this regulation to which the person from whom he derived title would have been entitled.
(3) For the purposes of subregulation (1) of this regulation, person shall be deemed to include a department or an authority of a State which has sold goods in respect of which tax has been paid in accordance with an arrangement as specified in item 74 in the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1956.