Commonwealth Numbered Acts

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) AMENDMENT ACT 1983 No. 63, 1983 - SECT 6

6. (1) Subject to sub-sections (2) and (3), the amendments of the Principal
Act made by this Act (other than clauses 11, 14 and 31 of the Schedule) apply,
and shall be deemed to have applied, in relation to transactions, acts and
operations effected or done in relation to goods on or after 24 August 1983.

(2) Where-

   (a)  a person purchased or imported goods before 24 August 1983;

   (b)  at the time (in this sub-section referred to as the 'relevant time')
        when the person purchased or imported the goods, the goods were
        covered by an item or sub-item in the first column of the First
        Schedule to the Principal Act;

   (c)  the person-

        (i)    was a registered person at the relevant time, did not quote his
               certificate in respect of the purchase or importation and was
               neither required nor permitted so to quote his certificate;

        (ii)   was a registered person at the relevant time and did not quote
               his certificate in respect of the purchase or importation, but
               was required or permitted so to quote his certificate; or

        (iii)  was not a registered person at the relevant time and, if he had
               been a registered person at the relevant time, would not have
               been required to quote his certificate in respect of the
               purchase or importation;

   (d)  on or after 24 August 1983, the person sells the goods by retail; and

   (e)  but for the amendments of the Principal Act made by this Act (other
        than clauses 11, 14 and 31 of the Schedule), the goods would have been
        covered by such an item or sub-item at the time when the person so
        sells the goods,
then, notwithstanding anything contained in any Sales Tax Assessment Act,
sales tax is not payable-

   (f)  in a case to which sub-paragraph (c) (i) or (iii) applies-upon a sale
        value of the goods arising under any Sales Tax Assessment Act in
        relation to the sale by retail; or

   (g)  in a case to which sub-paragraph (c) (ii) applies-upon so much of a
        sale value of the goods arising under any Sales Tax Assessment Act in
        relation to the sale by retail as exceeds the amount that, in the
        opinion of the Commissioner, would have been the fair market value of
        the goods if the person had sold the goods by wholesale at the time
        referred to in paragraph (e).

(3) Where a transaction, act or operation is effected or done on or after 24
August 1983 in relation to goods-

   (a)  covered by item 10 in the Third Schedule to the Principal Act, being
        that item as inserted by clause 50 of the Schedule to this Act; and

   (b)  on which duty of excise was payable and has been paid,
then, notwithstanding anything contained in any Sales Tax Assessment Act,
sales tax is not payable upon a sale value of the goods arising under any
Sales Tax Assessment Act in relation to the transaction, act or operation.

(4) The amendments of the Principal Act made by clauses 11 and 14 of the
Schedule to this Act apply in relation to transactions, acts and operations
effected or done in relation to goods on or after the twenty-eighth day after
the day on which this Act receives the Royal Assent.

(5) The amendments of the Principal Act made by clause 31 of the Schedule to
this Act apply, and shall be deemed to have applied, in relation to
transactions, acts and operations effected or done in relation to goods on or
after 19 August 1981.

(6) Notwithstanding anything contained in any Sales Tax Assessment Act, sales
tax is not payable, and shall be deemed never to have been payable, upon the
sale value under any Sales Tax Assessment Act of goods covered by item 119 in
the First Schedule to the Principal Act, being that item as amended, and as
deemed to be amended, at any time on or after 19 August 1981, if the
transaction, act or operation in relation to which the sale value arose was
effected or done on or after 19 August 1981 and before the day on which this
Act receives the Royal Assent.

(7) Where a payment has been made in respect of an amount of sales tax that,
by virtue of sub-section (6), is to be deemed never to have been payable, the
payment shall be deemed, for the purposes of section 12C of the Sales Tax
Procedure Act 1934, to be an overpayment of tax made on the day on which this
Act receives the Royal Assent.