Commonwealth Numbered Acts

SALES TAX ASSESSMENT ACT (No. 10) 1985 No. 43, 1985 - SECT 12

12. (1) The following provisions of the Sales Tax Assessment Act (No. 1)
1930, namely, sections 3 (except the definition of "Goods") and 3A, Parts II
and III, sub-sections 18 (5B) and (5C), sections 23, 25A, 27 to 39
(inclusive), and Parts VII, VIII (other than section 46) and X, and the
Schedule SALES TAX ASSESSMENT ACT (No. 10) 1985 No. 43, 1985 nt 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 sub-section 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 sub-section 32 (2A) of that Act as so applied to
        prescribed tax shall be read as including a reference to tax within
        the meaning of sub-section 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
sub-section 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;
and

   (d)  the reference in sub-section 35 (2) of that Act as so applied to Part
        V shall be read as a reference to Part III.

(2) The power to make regulations conferred by the application, by sub-section
(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.