SALES TAX LAWS AMENDMENT ACT 1985 No. 47, 1985 - SECT 33

SALES TAX LAWS AMENDMENT ACT 1985 No. 47, 1985 - SECT 33

33. Section 9 of the Principal Act is repealed and the following section is
substituted: Time for payment of tax

"9. (1) Where a person is liable, under section 5, to pay an amount of sales
tax on the sale value of imported goods, the amount is due and payable-

   (a)  where paragraph (b) does not apply-at the time when the goods are
        entered for home consumption by that person; or

   (b)  where the goods are taken to be entered for home consumption by virtue
        of paragraphs 2B (2) (g) and (o)-at the time when sub-section 96A (12)
        of the Customs Act applies in relation to the goods.



"(2) Notwithstanding paragraph 5 (1) (b), sales tax is not payable in respect
of goods that are deemed to be entered for home consumption by virtue of the
goods being taken out of a warehouse in pursuance of permission granted under
sub-section 97 (1) of the Customs Act unless the goods are not returned to the
warehouse before the expiration of the period specified in the permission.

"(3) Where, before goods are entered for home consumption, an amount is paid
to a Collector in respect of sales tax that may become payable under this Act
on the sale value of the goods when the goods are entered for home
consumption, the amount shall, when the goods are so entered, unless the
amount is refunded under sub-section (4), be deemed for the purposes of this
Act, if sales tax is payable under this Act in respect of the entry, to be an
amount of sales tax paid on the sale value of the goods in respect of that
entry.

"(4) Where a person pays an amount to a Collector in the circumstances
referred to in sub-section (3), the person may, at any time before the tax in
respect of which the amount was paid becomes due and payable, apply for the
amount to be refunded.".