(1) Except where the contrary intention appears, every provision of these Regulations shall be read and construed as a provision relating to each of the Acts under which these Regulations are made.
(2) Where a provision of the Sales Tax Assessment Act (No. 1) 1930-1953 has been applied in relation to the imposition, assessment and collection of the tax chargeable under any other Act under which these Regulations are made:
(a) a reference in these Regulations to that provision includes a reference to that provision as so applied; and
(b) any act, matter or thing provided for, or required to be done, by these Regulations for the purposes of that provision shall be deemed to be so provided for, or required to be done, for the purposes of that provision as so applied.
(3) Where:
(a) a declaration by a person pursuant to section 10 of the Sales Tax Assessment Act (No. 1) 1930-1953;
(b) the registration of, issue of a certificate to, or the giving or renewing of a security by, a person pursuant to Part III of that Act;
(c) the notification of the Commissioner by a person pursuant to section 16, 32 or 33 of that Act; or
(d) the appointment of a public officer by a company or by its duly authorized agent or attorney pursuant to section 68 of that Act;
has been made or done for the purposes of that Act or of these Regulations in their application in relation to that Act, that act, matter or thing shall be deemed to have been made or done for the purposes of any other Act under which these Regulations are made and of these Regulations in their application in relation to that other Act.
(4) For the purposes of the last preceding subregulation, the certificate of registration deemed in any case to have been issued to any person shall be the certificate actually issued to that person pursuant to Part III of the Sales Tax Assessment Act (No. 1) 1930-1953.
Note: (c) Name of State in which certificate issued to be inserted if being quoted in another state.
Note: (d) Insert certificate number.
Form D
(regulation 19)
TAKE NOTICE that, written approval having been given by the Commissioner of Taxation
to the said
Deputy Commissioner of Taxation
to quote his certificate in accordance with regulation 19 of the Sales Tax Regulations, the above quotation of certificate applies in respect of all goods to be purchased from you by the said during the present month except goods in respect of which, during the present month, you are notified to the contrary.
Signature of purchaser.
Form E
(regulation 19)
TAKE NOTICE that the certificate furnished by
to you on the first day of this month does not apply in respect of goods to
which this
*relates.
* Here insert the word ‘order’, ‘confirmation’, ‘delivery slip’, ‘receipt’, ‘acknowledgment’, ‘invoice’, ‘document’, as the case requires.
Signature of purchaser.
Form I
(regulation 37)
COMMONWEALTH OF AUSTRALIA
Sales Tax Assessment Act (No. ) 1930–
NOTICE OF OBJECTION
I hereby lodge notice of objection against the amount or value upon which I have been required, by notice of liability, assessment, alteration of sale value, dated, to pay tax or further tax as stated hereunder in respect of the following goods:
description ofgoods.
Sale valueas notified.
Tax.
I claim that the sale value upon which tax should be paid in respect of the above-mentioned goods is as follows:
description ofgoods.
Sale valueas claimed.
Tax.
The full and detailed grounds on which my claim is based are as follows:
(Signature)
(Address)
(Date)
Form K
(regulation 81)
COMMONWEALTH OF AUSTRALIA
Sales Tax Assessment Acts (Nos. 1–9)
I,
of , in the State of , do solemnly and sincerely declare that, except in the performance of any duty under the Sales Tax Assessment Acts (Nos. 1 to 9), or any Regulations made under those Acts, I will not directly or indirectly divulge or communicate to any person any information relating to the affairs of any person acquired by me in the performance of any duty under those Acts or Regulations.
Declared before me at in the State of
this day of , 19 .
Justice of the Peace for
or
Commissioner for taking affidavits
or
Commissioner for Declarations
Third Schedule Scale of expenses to be allowed to persons attending before Commissioner
(regulation 79)
Person attending before the Commissioner to give evidence because of that person’s professional, scientific or other special skill or knowledge — in respect of each day on which that person so attends, an amount of not less than the lesser amount specified in the High Court Rules in relation to expenses of witnesses possessing such skill or knowledge and not more than the greater amount so specified.
Person, other than a person referred to in Item 1, attending before the Commissioner:
(a) in the case of a person remunerated by wages, salary or fees — such amount as is provided for in the High Court Rules in relation to expenses of witnesses so remunerated;
(b) in any other case — such amount as is provided for in the High Court Rules in relation to expenses of witnesses generally.
Person attending before the Commissioner 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.
Any person attending before the Commissioner — such amount as is reasonable:
(a) in respect of that person’s conveyance 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 (Old Law) Regulations
Note 1
Note: The Sales Tax (Old Law) Regulations (in force under the Sales Tax Assessment Act (No. 1) 1930, the Sales Tax Assessment Act (No. 2) 1930, the Sales Tax Assessment Act (No. 3) 1930, the Sales Tax Assessment Act (No. 4) 1930, the Sales Tax Assessment Act (No. 5) 1930, the Sales Tax Assessment Act (No. 6) 1930, the Sales Tax Assessment Act (No. 7) 1930, the Sales Tax Assessment Act (No. 8) 1930, the Sales Tax Assessment Act (No. 9) 1930, the Sales Tax Assessment Act (No. 10) 1985 and the Sales Tax Assessment Act (No. 11) 1985) as shown in this compilation comprise Statutory Rules 1956 No. 59 amended as indicated in the Tables below.
The Sales Tax (Old Law) Regulations were amended by the Sales Tax Laws Amendment Act (No. 2) 1985 (Act No. 144, 1985), Sales Tax Laws Amendment Act 1986 (Act No. 99, 1986), the Sales Tax Laws Amendment (No. 3) Act 1990 (Act No. 131, 1990) and the Sales Tax Laws Amendment Act (No. 3) 1991 (Act No. 202, 1991). The amendments are incorporated in this compilation. For application, saving or transitional provisions relating to the amendments see the Sales Tax Laws Amendment Act (No. 2) 1985, the Sales Tax Laws Amendment Act 1986, the Sales Tax Laws Amendment (No. 3) Act 1990 and the Sales Tax Laws Amendment Act (No. 3) 1991.
Note: > Note: Table of Statutory Rules
Year andnumber
Date of notificationin Gazette
Date ofcommencement
Application, saving ortransitional provisions
1956 No. 59 (a)
9 Aug 1956
9 Aug 1956
1965 No. 186 (a)
16 Dec 1965
16 Dec 1965
—
1981 No. 294 (a)
1 Oct 1981
Rr. 2 and 5–8: 19 Aug 1981Remainder: 1 Oct 1981
R. 9
1982 No. 167 (a)
13 July 1982
R. 1 (2): 14 July 1982Remainder: 13 July 1982
—
1984 No. 8 (a)
26 Jan 1984
Rr. 4 and 5: 24 Aug 1983Remainder: 26 Jan 1984
—
1984 No. 409 (a)
13 Dec 1984
13 Dec 1984
R. 7
1984 No. 417 (a)
13 Dec 1984
13 Dec 1984
—
1985 No. 100 (b)
5 June 1985
5 June 1985
—
1990 No. 346 (b)
31 Oct 1990
23 Dec 1988
R. 4
1991 No. 239 (b)
31 July 1991
1 Aug 1991
—
1992 No. 362 (c)
9 Nov 1992
1 Jan 1993
—
Note: (a) Statutory Rules 1956 No. 59, 1965 No. 186, 1981 No. 294, 1982 No. 167, 1984 Nos. 8, 409 and 417, and 1985 No. 100 were made under the Sales Tax Assessment Act (No. 1) 1930, the Sales Tax Assessment Act (No. 2) 1930, the Sales Tax Assessment Act (No. 3) 1930, the Sales Tax Assessment Act (No. 4) 1930, the Sales Tax Assessment Act (No. 5) 1930, the Sales Tax Assessment Act (No. 6) 1930, the Sales Tax Assessment Act (No. 7) 1930, the Sales Tax Assessment Act (No. 8) 1930 and the Sales Tax Assessment Act (No. 9) 1930.
Note: (b) Statutory Rules 1985 No. 100, 1990 No. 346 and 1991 No. 239 were made under the Sales Tax Assessment Act (No. 1) 1930, the Sales Tax Assessment Act (No. 2) 1930, the Sales Tax Assessment Act (No. 3) 1930, the Sales Tax Assessment Act (No. 4) 1930, the Sales Tax Assessment Act (No. 5) 1930, the Sales Tax Assessment Act (No. 6) 1930, the Sales Tax Assessment Act (No. 7) 1930, the Sales Tax Assessment Act (No. 8) 1930, the Sales Tax Assessment Act (No. 9) 1930 and the Sales Tax Assessment Act (No. 10) 1985.
Note: (c) Statutory Rules 1992 No. 362 were made under the Sales Tax Assessment Act (No. 1) 1930, the Sales Tax Assessment Act (No. 2) 1930, the Sales Tax Assessment Act (No. 3) 1930, the Sales Tax Assessment Act (No. 4) 1930, the Sales Tax Assessment Act (No. 5) 1930, the Sales Tax Assessment Act (No. 6) 1930, the Sales Tax Assessment Act (No. 7) 1930, the Sales Tax Assessment Act (No. 8) 1930, the Sales Tax Assessment Act (No. 9) 1930, the Sales Tax Assessment Act (No. 10) 1985 and the Sales Tax Assessment Act (No. 11) 1985.