Commonwealth Numbered Acts

SALES TAX AMENDMENT (TRANSITIONAL) ACT 1992 No. 118, 1992 - SCHEDULE

                                SCHEDULE             Section 16

AMENDMENT OF ACTS
Australian National Maritime Museum Act 1990 Paragraph 49(b):
Omit the paragraph, substitute:

"(b) sales tax is not payable by the Museum, or by any other person, on goods
that are for use by the Museum.".
Australian National Railways Commission Act 1983 Subsection 67(6):
After "1935" insert "or Item 64 in Schedule 1 to the Sales Tax  (Exemptions
and Classifications) Act 1992 ".
Australian Sports Commission Act 1989 Subsection 50(2):
Omit the subsection, substitute:

"(2) Subject to subsection (3), sales tax is not payable by the Commission, or
by any other person, on goods that are for use by the Commission.". Subsection
51(2):
Omit the subsection, substitute:

"(2) Subject to subsection (3), sales tax is not payable by the Foundation, or
by any other person, on goods that are for use by the Foundation.".
Australian Sports Drug Agency Act 1990 Subsection 65A(2):
Omit the subsection, substitute:

"(2) Subject to subsection (3), sales tax is not payable by the Agency, or by
any other person, on goods that are for use by the Agency.".
Consular Privileges and Immunities Act 1972 Subsection 3(1) (definition of
"registered person"):
Omit the definition. Subsection 8(1):
Omit the subsection, substitute:

"(1) Subject to this section, sales tax is not payable on goods that are freed
from duties of excise by section 7.". Paragraph 8A(1)(a):
Omit the paragraph, substitute:

"(a) purchased, by or on behalf of the head of a consular post of a prescribed
overseas country, directly from a person who is registered under the law
relating to sales tax; and".
Crimes (Taxation Offences) Act 1980 Subsection 3(1) (definition of "sales
tax"):
Omit the definition. Subsection 3(1) (definition of "Sales Tax Assessment
Acts"):
Omit "sales tax", substitute "old sales tax". Subsection 3(1):
Insert:

"'old sales tax' means tax imposed under the name of sales tax by any Act, but
does not include tax payable under the Sales Tax  Assessment Act 1992 ;".
Paragraph 3(2)(b):
Omit "future sales tax", substitute "future old sales tax". Subparagraphs
3(2)(b)(i) and (ii):
Omit "sales tax", substitute "old sales tax". Paragraph 3(2)(c):
Omit "sales tax moneys", substitute "old sales tax moneys". Subparagraphs
3(2)(c)(i) and (v):
Omit "sales tax", substitute "old sales tax". Subsection 3(3):
Omit "sales tax" (wherever occurring), substitute "old sales tax". Paragraph
3(4)(e):
Omit "sales tax" (wherever occurring), substitute "old sales tax". Subsection
3(5):
Omit "sales tax" (wherever occurring), substitute "old sales tax". After
subsection 4(2):
Insert:

"(2A) Section 110 of the Sales Tax Assessment Act 1992 has effect as if this
Act were part of that Act.". Heading to Part II:
Omit "SALES TAX", substitute "OLD SALES TAX". Sections 5, 6, 7, 8, 10, 11 and
12:
Omit "sales tax" (wherever occurring), substitute "old sales tax". After Part
II:
Insert:

"PART IIA-OFFENCES RELATING TO SALES TAX PAYABLE UNDER THE
SALES TAX ASSESSMENT ACT 1992 Application of Parts I and II in relation to
sales tax payable under the Sales Tax Assessment Act 1992

"12A. Parts I and II have effect (with appropriate alterations) in relation to
the Sales Tax Assessment Act 1992 in the same way as they have effect in
relation to the Sales Tax Assessment Acts.".
Diplomatic Privileges and Immunities Act 1967 Subsection 4(1) (definition of
"registered person"):
Omit the definition. Subsection 10(1):
Omit the subsection, substitute:

"(1) Subject to this section, sales tax is not payable on goods that are freed
from duties of excise by section 9.". Paragraph 10A(1)(a):
Omit the paragraph, substitute:

"(a) purchased, by or on behalf of the head of a mission of a prescribed
overseas country, directly from a person who is registered under the law
relating to sales tax;".
Freedom of Information Act 1982 Schedule 3:
After "Sales Tax Procedure Act 1934, subsection 4A(3)", insert "
Sales Tax Assessment Act 1992, subsection 110(2)".
Fringe Benefits Tax Assessment Act 1986 Subsection 96(7):
Omit the subsection, substitute:

"(7) In subsection (3), 'prescribed tax' means any amount that the
Commissioner is required to notify under a section of another Act that
corresponds to this section.".
Hearing Services Act 1991 Subsection 53(2):
Omit the subsection, substitute:

"(2) In particular, sales tax is not payable by the Authority, or by any other
person, on goods that are for use by the Authority.".
Income Tax Assessment Act 1936 Subsection 215(3D):
Omit the subsection, substitute:

"(3D) In subsection (3), 'prescribed tax' means any amount that the
Commissioner is required to notify under a section of another Act that
corresponds to this section.".
Pay-roll Tax (Territories) Assessment Act 1971 Subsection 30(3C):
Omit the subsection, substitute:

"(3C) In subsection (3), 'prescribed tax' means any amount that the
Commissioner is required to notify under a section of another Act that
corresponds to this section.".
Petroleum (Australia-Indonesia Zone of Cooperation) Act 1990 Section 12
(definition of "Australian tax"):
Omit paragraph (c), substitute:

"(c) sales tax imposed on imported goods.". Paragraphs 15(1)(c), (d), (e) and
(f):
Omit the paragraphs, substitute:

"(c) any Act, so far as it relates to the assessment of sales tax imposed on
imported goods.". Paragraphs 15(2)(c), (d), (e) and (f):
Omit the paragraphs, substitute:

"(c) any Act, so far as it relates to the assessment of sales tax imposed on
imported goods;".
Petroleum Resource Rent Tax Assessment Act 1987 Subsection 88(7):
Omit the subsection, substitute:

"(7) In subsection (3), 'prescribed tax' means any amount that the
Commissioner is required to notify under a section of another Act that
corresponds to this section.".
Sales Tax Assessment Act (No. 1) 1930 Subsection 32(2D):
Omit the subsection, substitute:

"(2D) In subsection (2A), 'prescribed tax' means any amount that the
Commissioner is required to notify under a section of another Act that
corresponds to this section.".
Social Security Act 1991 Section 1037:
Omit paragraph (b), substitute:

"(b) if the person receives the benefit of an exemption under:

        (i)    item 135 or 135A of the First Schedule to the Sales Tax
               (Exemptions and Classifications) Act 1935; or

        (ii)   Item 96 or 97 in Schedule 1 to the Sales Tax (Exemptions and 
               Classifications) Act 1992 ; (other than a benefit in respect of
               parts for a motor vehicle) - during the period of 2 years
               starting on the day on which the person received the benefit of
               the exemption.".
Special Broadcasting Service Act 1991 Section 68:
Omit "is not subject to sales tax", substitute "sales tax is not payable by
the SBS, or by any other person, on goods that are for use by the SBS.".
Taxation Administration Act 1953 After paragraph 8J(2)(n):
Insert:

"(na) paragraph 108(1)(c) of the Sales Tax Assessment Act 1992; or". After
paragraph 8ZE(3)(g):
Insert:

"(ga) section 96 or 97 of the Sales Tax Assessment Act 1992; or". Section 14ZQ
(definition of "delayed administration (beneficiary) objection"):
After paragraph (e) insert:

"(ea) subsection 73(4) of the Sales Tax Assessment Act 1992; or". Section 14ZQ
(definition of "delayed administration (trustee) objection"):
After paragraph (e) insert:

"(ea) subsection 73(5) of the Sales Tax Assessment Act 1992; or". Section 14ZQ
(definition of "registration-type sales tax decision"):
Omit the definition, substitute:

"'registration-type sales tax decision' means:

   (a)  a decision covered by subsection 38A(4) of the Sales Tax Assessment
        Act (No. 1) 1930 (including that subsection as applied by any other
        Sales Tax Assessment Act); or

   (b)  a decision covered by section 79 or 80 of the Sales Tax Assessment Act
        1992;". Subsection 14ZT(2):
Omit "in this section", substitute "in subsection (1)". After subsection
14ZT(2):
Add:

"(3) An objection decision under the Sales Tax Assessment Act 1992 that
relates to the remission of a penalty is an ineligible sales tax remission
decision, unless the amount of penalty that is payable after the decision is
made is more than the amount that applies under subsection (4) and is also
more than $20.

"(4) The amount that applies to an objection decision is worked out by
applying a rate of 20% per year to the base amount in column 2 during the
period in column 3:
Remission decision        Base amount             Period
relates to penalty under: section 96 in relation to a failure to provide a
return or other information concerning goods
the tax properly payable on those goods
starting on the last day allowed for providing the return or information, and
ending on the day on which the return or information is provided or the
assessment of penalty is made (whichever happens first) section 97 in relation
to making a false statement
the excess referred to in subsection 97(2)
starting on the day when the excess became due for payment and ending on the
day on which the assessment of penalty is made section 98 in relation to
obtaining a tax benefit under an avoidance scheme
the tax benefit referred to in section 98
starting on the day when the amount involved in the tax benefit would have
become due and payable, and ending on the day on which the assessment of
penalty is made
Taxation (Interest on Overpayments) Act 1983 Subsection 3(1) (definition of
"relevant tax"):
After paragraph (m) insert:

"(ma) tax within the meaning of section 68 of the Sales Tax Assessment Act
1992;".
Telecommunications Act 1991 Subsection 394(1):
Omit "is not subject to sales tax", substitute "sales tax is not payable by
AUSTEL, or by any other person, on goods that are for use by AUSTEL".
Tobacco Charges Assessment Act 1955 Subsection 27(3C):
Omit the subsection, substitute:

"(3C) In subsection (3), 'prescribed tax' means any amount that the
Commissioner is required to notify under a section of another Act that
corresponds to this section.".
Training Guarantee (Administration) Act 1990 Subsection 78(10):
Omit the subsection, substitute:

"(10) In this section:
'notified tax amount' means an amount that the Commissioner has notified to
the company or the respective asset holder under a section of another Act that
corresponds to this section;
'training guarantee charge' includes additional training guarantee charge
under section 75 or Part 9.".
University of Canberra Act 1989 Subsection 38(2):
Omit "or sales tax". After subsection 38(2):
Insert:

"(2A) Subject to subsection (3), sales tax is not payable by the University,
or by any other person, on goods that are for use by the University.".
Wool Tax (Administration) Act 1964 Subsection 47(3C):
Omit the subsection, substitute:

"(3C) In subsection (3), 'prescribed tax' means any amount that the
Commissioner is required to notify under a section of another Act that
corresponds to this section.".