SALES TAX (INDUSTRIAL SAFETY EQUIPMENT) (TRANSITIONAL PROVISIONS) ACT 2000 NO. 99, 2000 

SALES TAX (INDUSTRIAL SAFETY EQUIPMENT) (TRANSITIONAL PROVISIONS) ACT 2000 NO. 99, 2000 
- TABLE OF PROVISIONS

1.   Short title    
2.   Commencement    
3.   This Act taken to be a sales tax amending Act for certain    
4.   Meaning of modification Acts    
5.   Modifications not to apply to certain refund claims    
6.   Liabilities discharged for certain dealings before 5 October    

SALES TAX (INDUSTRIAL SAFETY EQUIPMENT) (TRANSITIONAL PROVISIONS) ACT 2000 NO. 99, 2000
- Long Title

[GRAPHIC]
Sales Tax (Industrial Safety Equipment) (Transitional Provisions) Act
2000
No. 99, 2000
An Act relating to sales tax
[Assented to 6 July 2000]
The Parliament of Australia enacts:

SALES TAX (INDUSTRIAL SAFETY EQUIPMENT) (TRANSITIONAL PROVISIONS) ACT 2000
- SECT 1   Short title  

        This Act may be cited as the Sales Tax (Industrial Safety Equipment)
(Transitional Provisions) Act 2000.

SALES TAX (INDUSTRIAL SAFETY EQUIPMENT) (TRANSITIONAL PROVISIONS) ACT 2000
- SECT 2   Commencement  

        This Act commences on the day on which it receives the Royal Assent.

SALES TAX (INDUSTRIAL SAFETY EQUIPMENT) (TRANSITIONAL PROVISIONS) ACT 2000
- SECT 3   This Act taken to be a sales tax amending Act for certain  

purposes
        For the purposes of section 129 of the Sales Tax Assessment Act
1992, this Act is taken to be a sales tax amending Act.

SALES TAX (INDUSTRIAL SAFETY EQUIPMENT) (TRANSITIONAL PROVISIONS) ACT 2000
- SECT 4   Meaning of modification Acts  

        The following Acts are the modification Acts:

        (a)  Sales Tax (Customs) (Industrial Safety Equipment) Act 2000;

        (a)  Sales Tax (Excise) (Industrial Safety Equipment) Act 2000;

        (a)  Sales Tax (General) (Industrial Safety Equipment) Act 2000.

SALES TAX (INDUSTRIAL SAFETY EQUIPMENT) (TRANSITIONAL PROVISIONS) ACT 2000
- SECT 5   Modifications not to apply to certain refund claims  

    (1)    The modifications made by the modification Acts do not apply to a
dealing by a person where:

        (a)  the person has lodged a claim for a credit under section 51 of the
Sales Tax Assessment Act 1992 in respect of the dealing; and

        (b)  apart from the modifications made by the modification Acts, the dealing
would have been covered by Item 20 of Schedule 1 to the Sales Tax
(Exemptions and Classifications) Act 1992; and

        (c)  the dealing was before 5 October 1999; and

        (d)  the claim for a credit was made before 5 October 1999; and

        (e)  the Commissioner is satisfied that the benefit that the person will obtain
from the credit has been, or will be, passed on to the end user of the goods
that are the subject of the dealing.

    (2)    For the purposes of subsection (1), where the goods are for use by
a person so that the goods become an integral part of property (not being
goods), the end user of the goods is taken to be whichever of the following the
person chooses:

        (a)  if the property is leased--the lessee of the property;

        (b)  the owner of the property.

SALES TAX (INDUSTRIAL SAFETY EQUIPMENT) (TRANSITIONAL PROVISIONS) ACT 2000
- SECT 6   Liabilities discharged for certain dealings before 5 October  

1999
    (1)    This section applies if:

        (a)  immediately before the commencement of this Act, an amount is due and
payable under the Sales Tax Assessment Act 1992 in respect of a dealing
with goods; and

        (b)  apart from the modifications made by the modification Acts, the dealing
would have been covered by Item 20 of Schedule 1 to the Sales Tax
(Exemptions and Classifications) Act 1992; and

        (c)  the dealing was before 5 October 1999.

    (2)    If this section applies, the amount ceases to be due and payable
immediately after the commencement of this Act.
    (3)    In this section, a reference to an amount due and payable in respect of a
dealing with goods includes a reference to any penalty payable in relation to a
failure to pay such an amount.
SALES TAX (INDUSTRIAL SAFETY EQUIPMENT) (TRANSITIONAL PROVISIONS) ACT 2000 NO. 99, 2000
- NOTES
Note
[Minister's second reading speech made in--
House of Representatives on 11 May 2000
Senate on 5 June 2000]
(72/00)