Commonwealth Numbered Acts

SALES TAX LAWS AMENDMENT ACT (No. 2) 1990 No. 81, 1990 - SCHEDULE 2

                      SCHEDULE 2                           Section 4

AMENDMENTS RELATING TO PRINTED MATTER INSERTS
Sales Tax Assessment Act (No. 1) 1930 Section 3:
Add at the end the following subsection:

"(15) Where:

   (a)  disregarding:

   (i)  this subsection; and

   (ii) anything to the same effect in any other Act relating to the
        imposition, assessment and collection of a tax upon the sale value of
        goods; and

   (iii) subsection 3 (8) of the Sales Tax (Exemptions and Classifications)
        Act 1935; goods (in this subsection called the `item 51/54 goods') are
        covered by item 51 or 54 in the First Schedule to the last-mentioned
        Act; and

   (b)  any one or more of the following subparagraphs applies to any part (in
        this subsection called an `insert') of the item 51/54 goods:

   (i)  it has a different sheet size than most of the remainder of the goods;

   (ii) it is printed by a different process than most of the remainder of the
        goods;

   (iii) it consists of different paper or other material than most of the
        remainder of the goods;

   (iv) it is inserted separately into the remainder of the goods after they
        have been made; and

   (c)  if the item 51/54 goods are a magazine or similar publication (other
        than a newspaper) - the insert is not a detachable part that is
        attached by perforation, or glued, sewn or stapled, to the remainder
        of the goods; and

   (d)  if the item 51/54 goods are a newspaper - the insert is not a news,
        sport, entertainment, travel, leisure or similar section (other than
        an advertising section); then, for the purposes of this Act, the
        insert is taken not to be, and never to have been, part of the item
        51/54 goods, but to be, and always to have been, separate goods.".
        After section 18C:
Insert the following section: Sale value of certain printed matter inserts

"18D. Where:

   (a)  subsection 3 (15) applies to deem an insert, within the meaning of
        that subsection, not to be part of item 51/54 goods, within the
        meaning of that subsection; and

   (b)  the manufacturer of the insert sells it or is deemed by subsection 3
        (4) to have sold it; and

   (c)  sales tax is payable under this Act by the manufacturer on the sale
        value (including a nil sale value) of the insert in respect of the
        sale or deemed sale; then, subject to subsections 18 (4) and (5B), but
        notwithstanding any other provision of this Act, that sale value is
        taken to be of the same amount as the sale value that is, or would be,
        applicable if sales tax is, or were, payable by the manufacturer under
        this Act in respect of an application of the insert to the
        manufacturer's own use at the time of the sale or deemed sale.".
Sales Tax Assessment Act (No. 2) 1930 After section 4C:
Insert the following section: Sale value of certain printed matter inserts

"4D. Where:

   (a)  subsection 3 (15) of the Sales Tax Assessment Act (No. 1) 1930, in its
        application in accordance with section 12 of this Act, applies to deem
        an insert, within the meaning of that subsection, not to be part of
        item 51/54 goods, within the meaning of that subsection; and

   (b)  a person, being a registered person or a person required to be
        registered, who has purchased the insert from its manufacturer:

   (i)  sells the insert; or

   (ii) is deemed by subsection 3 (4) of the Sales Tax Assessment Act (No. 1)
        1930, in its application in accordance with section 12 of this Act, to
        have sold the insert; and

   (c)  sales tax is payable under this Act by the person on the sale value
        (including a nil sale value) of the insert in respect of the sale or
        deemed sale; then, subject to subsection 4 (4) of this Act and to
        subsection 18 (5B) of the Sales Tax Assessment Act (No. 1) 1930 in its
        application in accordance with section 12 of this Act, but
        notwithstanding any other provision of this Act, that sale value is
        taken to be of the same amount as the sale value that is, or would be,
        applicable if sales tax is, or were, payable by the person under the
        Sales Tax Assessment Act (No. 4) 1930 in respect of an application of
        the insert to the person's own use at the time of the sale or deemed
        sale.".
Sales Tax Assessment Act (No. 3) 1930 After section 4C:
Insert the following section: Sale value of certain printed matter inserts

"4D. Where:

   (a)  subsection 3 (15) of the Sales Tax Assessment Act (No. 1) 1930, in its
        application in accordance with section 12 of this Act, applies to deem
        an insert, within the meaning of that subsection, not to be part of
        item 51/54 goods, within the meaning of that subsection; and

   (b)  a registered person or a person required to be registered, not being
        either the manufacturer of the insert or a purchaser of the insert
        from the manufacturer:

   (i)  sells the insert; or

   (ii) is deemed by subsection 3 (4) of the Sales Tax Assessment Act (No. 1)
        1930, in its application in accordance with section 12 of this Act, to
        have sold the insert; and

   (c)  sales tax is payable under this Act by the person on the sale value
        (including a nil sale value) of the insert in respect of the sale or
        deemed sale; then, subject to subsection 4 (4) of this Act and to
        subsection 18 (5B) of the Sales Tax Assessment Act (No. 1) 1930 in its
        application in accordance with section 12 of this Act, but
        notwithstanding any other provision of this Act, that sale value is
        taken to be of the same amount as the sale value that is, or would be,
        applicable if sales tax is, or were, payable by the person under the
        Sales Tax Assessment Act (No. 4) 1930 in respect of an application of
        the insert to the person's own use at the time of the sale or deemed
        sale.".
Sales Tax Assessment Act (No. 6) 1930 After section 4C:
Insert the following section: Sale value of certain printed matter inserts

"4D. Where:

   (a)  subsection 3 (15) of the Sales Tax Assessment Act (No. 1) 1930, in its
        application in accordance with section 12 of this Act, applies to deem
        an insert, within the meaning of that subsection, not to be part of
        item 51/54 goods, within the meaning of that subsection; and

   (b)  a person, being a registered person or a person required to be
        registered, who has imported the insert:

   (i)  sells the insert; or

   (ii) is deemed by subsection 3 (4) of the Sales Tax Assessment Act (No. 1)
        1930, in its application in accordance with section 12 of this Act, to
        have sold the insert; and

   (c)  sales tax is payable under this Act by the person on the sale value
        (including a nil sale value) of the insert in respect of the sale or
        deemed sale; then, subject to subsection 18 (5B) of the Sales Tax
        Assessment Act(No. 1) 1930 in its application in accordance with
        section 12 of this Act, but notwithstanding any other provision of
        this Act, that sale value is taken to be of the same amount as the
        sale value that is, or would be, applicable if sales tax is, or were,
        payable by the person under this Act in respect of an application of
        the insert to the person's own use at the time of the sale or deemed
        sale.".
Sales Tax Assessment Act (No. 7) 1930 After section 4C:
Insert the following section: Sale value of certain printed matter inserts

"4D. Where:

   (a)  subsection 3 (15) of the Sales Tax Assessment Act (No. 1) 1930, in its
        application in accordance with section 12 of this Act, applies to deem
        an insert, within the meaning of that subsection, not to be part of
        item 51/54 goods, within the meaning of that subsection; and

   (b)  the insert was imported into Australia and a person who is a
        registered person or a person required to be registered, but is not
        the importer of the insert:

   (i)  sells the insert; or

   (ii) is deemed by subsection 3 (4) of the Sales Tax Assessment Act (No. 1)
        1930, in its application in accordance with section 12 of this Act, to
        have sold the insert; and

   (c)  sales tax is payable under this Act by the person on the sale value
        (including a nil sale value) of the insert in respect of the sale or
        deemed sale; then, subject to subsection 4 (2) of this Act and to
        subsection 18 (5B) of the Sales Tax Assessment Act (No. 1) 1930 in its
        application in accordance with section 12 of this Act, but
        notwithstanding any other provision of this Act, that sale value is
        taken to be of the same amount as the sale value that is, or would be,
        applicable if sales tax is, or were, payable by the person under the
        Sales Tax Assessment Act (No. 8) 1930 in respect of an application of
        the insert to the person's own use at the time of the sale or deemed
        sale.".