Commonwealth Numbered Acts

SALES TAX ASSESSMENT ACT 1992 No. 114, 1992 - SCHEDULE 1

SCHEDULE 1
TABLES
Table 1: Assessable dealings Part A: Australian goods
(1) No. (2) Assessable   (3) Person liable    (4) Time   (5) Normal

                                                   of         taxable

             dealing                               dealing    value

AD1a         wholesale sale by a person who manufactured the goods
in the course of any business
seller
time of sale
the price (excluding sales tax) for which the goods were sold
AD1b         wholesale sale by a person who is not the manufacturer
of the goods
seller
time of sale
the price (excluding sales tax) for which the goods were sold
AD2a         retail sale by a person who manufactured the goods in
the course of any business
                             seller               time of sale

the notional wholesale selling price
AD2b         retail sale by a person who is not the manufacturer of
the goods, but who obtained the goods under quote; excludes case covered by
AD2d
seller
time of sale
the notional wholesale selling price
AD2c        royalty-inclusive sale as defined by section 19

seller
time of sale
the amount that would be the notional wholesale purchase price of the goods if
the manufacturer had incurred the eligible royalty costs mentioned in section
19
AD2d       indirect marketing sale as defined by section 20

seller
time of sale wholesale selling price
AD2e           untaxed-goods sale as defined by section 21, by a
person who is not the manufacturer of the goods
seller
time of sale
the notional wholesale selling price
AD3a        untaxed-goods AOU as defined by section 21, by a person
who is not the manufacturer of the goods
applier
time of AOU
the notional wholesale selling price
AD3b       AOU by a person who manufactured the goods in the course of
any business
applier
time of AOU
the notional wholesale selling price
AD3c       AOU by a person who is not the manufacturer of the goods,
but who obtained the goods under quote
applier
time of AOU

   (a)  the purchase price, if the goods were purchased under quote; (b) in
        other cases, the notional wholesale selling price
AD3d        royalty-inclusive AOU as defined by section 19

applier
time of AOU
the amount that would be the notional wholesale purchase price of the goods if
the manufacturer had incurred the eligible royalty costs mentioned in section
19
AD4a        delivery of customer's materials goods as defined by
section 22
manufacturer
time of delivery
the amount (excluding sales tax) charged by the manufacturer to the customer
in respect of the goods, plus the notional wholesale purchase price for any
always-exempt goods included in the materials supplied by the customer
AD4b        removal from a customs clearance area of airport shop goods
purchased by a relevant traveller from an inwards duty free shop
relevant traveller
time of removal
the price for which the goods were purchased by the relevant traveller
Part B: Imported goods (1) No. (2) Assessable (3) Person (4) Time of (5)
Normal taxable
             dealing         liable      dealing      value

AD10         local entry

person who makes the local entry
time of local entry
120% of (customs value + customs duty)
AD11b        wholesale sale by any person

seller
time of sale
the price (excluding sales tax) for which the goods were sold
AD12b        retail sale by a person who obtained the goods under
quote; excludes case covered by AD12d
seller
time of sale
the notional wholesale selling price
AD12c        royalty-inclusive sale as defined by section 19

seller
time of sale
the amount that would be the notional wholesale purchase price of the goods if
the person who imported the goods had incurred the eligible royalty costs
mentioned in section 19
AD12d       indirect marketing sale as defined by section 20

seller
time of sale
the notional wholesale selling price
AD12e      untaxed-goods sale as defined by section 21

seller
time of sale
the notional wholesale selling price
AD13a      untaxed-goods AOU as defined by section 21

applier
                                       time of AOU       the notional
wholesale selling price
AD13c      AOU by a person who obtained the goods under quote

applier
time of AOU

   (a)  if the goods were purchased under quote: the purchase price; (b) if
        the goods were locally entered under quote by the applier: 120% of
        (customs value + customs duty)
AD13d        royalty-inclusive AOU as defined by section 19

applier
time of AOU
the amount that would be the notional wholesale purchase price of the goods if
the person who imported the goods had incurred the eligible royalty costs
mentioned in section 19
AD14b        removal from a customs clearance area of airport shop
goods purchased by a relevant traveller from an inwards duty free shop
relevant traveller
time of removal
the price for which the goods were purchased by the relevant traveller Notes:
1. Table 1 does not apply to a dealing with goods unless the goods are
assessable goods immediately before the time of the dealing, and are in
Australia at the time of the dealing. 2. In Table 1: "notional wholesale
purchase price" means the price (excluding sales tax) for which the taxpayer
could reasonably have been expected to purchase the goods by wholesale under
an arm's length transaction; "notional wholesale selling price" means the
price (excluding sales tax) for which the taxpayer could reasonably have been
expected to sell the goods by wholesale under an arm's length transaction. 3.
The numbering of items in the Table uses the following pattern: For
Australian goods, the dealings are divided into 4 groups: - wholesale sales
begin with AD1 - retail sales begin with AD2 - an AOU begins with AD3 -
miscellaneous dealings begin with AD4. Imported goods have an additional class
of local entry (AD10). The other dealings with imported goods have a number
that is 10 higher than the broadly corresponding dealing with
Australian goods. For example, AD12b for imported goods corresponds to AD2b
for Australian goods.
Table 2: Local entry of imported goods
(1) No. (2) Situation giving  (3) Person to be regarded   (4) Time when

        rise to local entry   as making the local entry   local entry

is made (but
see note 2)
LE1     the goods are treated as entered for home consumption under
section 36 of the Customs Act
person who gives the entry referred to in section 36 of the Customs Act
when the goods are treated as having been entered for home consumption
LE2     the goods are treated as entered for home consumption under
section 37 of the Customs Act
person who gives the entry referred to in section 37 of the Customs Act
when the goods are treated as having been entered for home consumption
LE3     delivery of the goods is approved under section 71A of the
Customs Act
person to whom the goods are delivered,
or are to be delivered                                   when the
approval is given
LE4    the goods are treated as entered for home consumption under
section 71B of the Customs Act (except where the goods are forfeited under
paragraph 229(1)(g) of the Customs Act before delivery)
person who delivered the goods as mentioned in section 71B of the Customs Act
when the goods are treated as having been entered for home consumption
LE5    the goods are sold under section 72, 87, 96, 206 or 207 of the
Customs Act
person who was the owner (within the meaning of the Customs Act) of the goods
immediately before the sale
when the goods are sold
LE6   the goods are delivered to a person under section 208 of the

Customs Act                    person to whom the goods are delivered

when the goods are delivered
LE7   the goods are delivered to a person under a court order made in
an action under the Customs Act for condemnation or recovery of the goods
person to whom the goods are delivered
when the goods are delivered
LE8    the goods are delivered to a person under a court order made in
an action for a declaration that the goods are not forfeited under the Customs
Act
person to whom the goods are delivered
when the goods are delivered
LE9    the goods have been siezed under section 203 of the Customs Act
and are delivered to a person on the basis that they are not forfeited goods
person to whom the goods are delivered
when the goods are delivered
LE10   delivery of the goods is authorised under subsection 209(6) of
the Customs Act
person to whom the goods are delivered or are to be delivered
when the authorisation is made
LE11   a demand is made under section 35A or 149 of the Customs Act in
relation to the goods
person on whom the demand is made
when the demand is made
LE12   the goods are treated as entered for home consumption under
subsection 96A(12) of the Customs Act
person treated under section 96A of the Customs Act as having entered the
goods for home consumption
when the goods are treated as having been entered for home consumption
LE13   the goods are taken out of a warehouse under a permission
granted under section 97 of the Customs Act
person to whom the permission is given
when the goods are taken out of the warehouse
LE14   the goods are delivered, under regulations made for the
purposes of paragraph 131(2)(a), to a person who has given a security or
undertaking for the payment of tax that may become payable on the goods
person to whom the goods are delivered
when the goods are delivered Note: 1. If goods are deemed to be entered for
home consumption under the Customs Act at a time before the goods are
imported, the local entry of the goods is taken to occur immediately after the
time of importation.
Table 3: Credit grounds
(1) No.  (2) Summary   (3) Details   (4) Amount of  (5) Time credit

          of ground    of ground     credit         arises

CR1      Tax overpaid

Claimant has paid an amount as tax that was not legally payable.
the amount overpaid, to the extent that the claimant has not passed it on
when the amount became overpaid
CR2      Claimant has borne tax, even though entitled to quote
registration number
Claimant has borne tax on a tax-bearing dealing for which the claimant was
entitled to quote a registration number (whether or not the claimant quoted).
If the claimant has applied the goods to own use, the claimant must also have
been entitled to quote a registration number at the time of the
application to own use.
the tax borne, to the extent that the claimant has not passed it on
time of the tax-bearing dealing
CR3    Claimant liable to tax because quote ineffective under section
89
Claimant has become liable to tax on an assessable dealing (or has lost an
entitlement to a CR8 credit) because section 89 applied to an otherwise fully
effective quote that was made to the claimant.
the tax payable on the assessable dealing (or the amount to which the CR8
credit would have related), to the extent that the claimant has not passed it
on
time of the assessable dealing (or time CR8 credit would have arisen)
CR4     Avoiding double tax on the same goods

Claimant has become liable to tax on an assessable dealing ("the current
dealing"), but has borne tax on the goods before the time of the current
dealing. If the current dealing is an assessable dealing because of section 9,
credit is not available under this ground for tax borne before the goods were
exported for alteration as mentioned in that section.
the tax previously borne on the goods
time of the current dealing
CR5     Ensuring exemption where latest assessable dealing is
non-taxable
Claimant is the taxpayer for an assessable dealing ("the current dealing")
that is not taxable (for any reason except section 29 or 33) and claimant has
borne tax on the goods before the time of the current dealing. If the current
dealing is an assessable dealing because of section 9, credit is not available
under this ground for tax borne before the goods were exported for alteration
as mentioned in that section.
the tax previously borne on the goods
time of the current dealing
CR5A    AOU in certain cases where exemption Items satisfied

Claimant has borne tax on goods and has applied the goods to own use while
still assessable goods. The AOU satisfies exemption Item 192, 193 or 194.
the tax previously borne to the extent that the claimant has not passed it on
time of AOU
CR6    Avoiding "indirect taxing" resulting from tax on inputs

Claimant is liable to tax on an assessable dealing with goods ("the output
goods") and has borne tax on other goods ("the input goods") that have a
sufficient link (as defined by section 52) with the output goods.
the tax borne on the input goods
time of the assessable dealing
CR7    Avoiding "indirect taxing" of exempt outputs (where inputs have
borne tax)
Claimant is the taxpayer for an assessable dealing with goods ("the output
goods") that is not taxable (for any reason except section 29) and has
borne tax on other goods ("the input goods") that have a sufficient link (as
defined by section 52) with the output goods.
the tax borne on the input goods, to the extent that the claimant has not
passed it on
time of the assessable dealing
CR8     Tax excluded from sale price of tax-paid goods sold to quoting
purchaser
Claimant has sold goods, to a purchaser who quoted on the sale, for a price
that excluded some or all of the tax previously borne by claimant on the
goods.
the tax excluded from sale price
time of sale
CR9     Return of faulty goods

Claimant has become liable for tax on assessable dealing with goods that
turned out to be faulty. Claimant has later used other goods for the purpose
of replacing (free of charge and under warranty) the whole or any part of the
faulty goods because of defects in the faulty goods and has borne tax on those
replacement goods.
tax borne on replacement goods
time when replacement goods were used for purposes of replacement
CR10    Tax excluded from sale price of tax-paid goods sold to
purchaser for export
Claimant has sold goods to a purchaser who, at the time of sale, had the
intention of exporting the goods (otherwise than as accompanied baggage) while
they were still assessable goods. The price excluded some or all of the tax
previously borne by the claimant on the goods.
the tax excluded from sale price
time of sale
CR11    Goods exported by claimant while still assessable goods

Goods on which claimant has borne tax have been exported by the claimant while
still assessable goods.
the tax borne
time of export
CR12    Tax on "input goods" where "output goods" are exported while
still assessable goods
Claimant has borne tax on goods ("the input goods") that have a sufficient
link (as defined by section 52) with other goods ("the output goods") that are
exported while still assessable goods.
the tax borne on the input goods
time of export
CR13   Export of container where first AOU in Australia of the
container was packing it with assessable goods
This ground relates to goods ("the container") for which the first
AOU in Australia was a packing AOU by the claimant, with contents consisting
wholly of assessable goods. The container was exported while still a container
for those assessable goods and the claimant has borne tax on the container
before the time of export.
tax borne on the container
time of export
CR14   Goods sold for tax-exclusive price to eligible Australian
traveller who subsequently exported them
Claimant sold goods to an eligible Australian traveller in accordance with the
prescribed rules for export sales for a price that excluded some or all of the
tax previously borne by the claimant on the goods. The goods have been
exported by the purchaser within the time, and in the manner, prescribed by
the regulations.
tax excluded from sale price
time of export
CR15   Goods sold for tax-exclusive price to eligible foreign
traveller
Claimant sold goods to an eligible foreign traveller, in accordance with the
prescribed rules for export sales, for a price that excluded some or all of
the tax previously borne by the claimant on the goods.
tax excluded from sale price
time of sale
CR16   Refund of customs duty following destruction of imported goods

Claimant has become liable to tax on a local entry of goods that were imported
under a contract of sale. The claimant rejected the goods for non-compliance
with the contract and the goods were destroyed under Customs supervision. The
Commissioner is satisfied that the destruction is or would be ground for
remission of customs duty on the goods.
tax payable on the local entry
time of destruction of the goods
CR17   Drawback of customs duty on imported goods

Claimant has become liable to tax on a local entry of goods for which drawback
of customs duty has been allowed under section 168 of the Customs Act (or, in
the Commissioner's opinion, would have been allowed if goods had been liable
to duty).
tax payable on the local entry
time when drawback was allowed (or would have been allowed)
CR18   First lease is an eligible long-term lease and claimant has
previously borne tax
First AOU in Australia of goods consisted of the claimant granting an
eligible long-term lease of the goods. The claimant has borne tax on the goods
before the time of granting the lease.
tax previously borne
time of granting lease
CR18A   First lease is an eligible short-term lease and claimant has
previously borne tax
First AOU in Australia of goods consisted of the claimant granting an
eligible short-term lease of the goods. The claimant has borne tax on the
goods before the time of granting the lease.
the tax previously borne multiplied by the exempt percentage specified in the
agreement under subsection 15A(2)
time of granting lease
CR18B   Post-trial sale or post-trial lease

Post-trial sale or post-trial lease, within the meaning of section 15B, by the
claimant. The claimant has borne tax on the goods before the time of the sale
or granting of the lease.
the tax borne, to the extent that the claimant has not passed it on
time of sale or granting lease
CR19   Goods exported without being used by lessee of first lease

First AOU in Australia of goods consisted of the claimant granting a lease of
the goods. The goods were exported before being used by the lessee. The
claimant has borne tax on the goods before export.
tax previously borne
time of export
CR20   Claimant has obtained retrospective R&D registration or
approval
Claimant has borne tax on a tax-bearing dealing for which the claimant would
have been entitled to quote if there had been in force at the time of the
dealing an agreement that was later entered into, or a registration that was
later obtained, by the claimant under the
Industry Research and Development Act 1986.
the tax borne
time when the agreement was entered into or the registration was obtained
CR21   Sale price or making-up charge written off as bad debt

Claimant has paid tax on an assessable dealing that is a sale or AD4a, and has
later written off some or all of the price for which the goods were sold or
the making-up charge, as the case requires.
a proportion of the tax paid that is equal to the proportion of the debt
written off
time of writing off
APPENDIX A EXAMPLES

                (OMITTED)
APPENDIX B DECISION CHARTS

                (OMITTED)