Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT (No. 2) 1995No. 169, 1995 - SCHEDULE 9

                           SCHEDULE 9               Section 3

SALES TAX
PART 1-SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992 1. Object The
object of this Part is to provide a sales tax exemption for certain UHF
television transmitters. 2. Subsection 3(2): Insert the following definition:

"exempt UHF television transmitter has the meaning given by section 3C;". 3.
After section 3B: Insert: Meaning of exempt UHF television transmitter

"3C.(1) Subject to subsection (3), a UHF television transmitter is an exempt
UHF television transmitter if the Secretary to the Department of
Communications and the Arts, or a person authorised by the Secretary for the
purposes of this subsection, has certified that the UHF television transmitter
is installed, or is to be installed, in accordance with subsection (2).

"(2) A UHF television transmitter is installed, or is to be installed, in
accordance with this subsection if it is installed, or is to be installed:

   (a)  on or after 1 January 1994 and before 1 January 1996; and

   (b)  for the purpose of a commercial television broadcasting service; and

   (c)  in accordance with an implementation plan referred to in Part IIIC of
        the Broadcasting Act 1942 or section 16 of the Broadcasting Services
        (Transitional Provisions and Consequential Amendments) Act 1992 .

"(3) A UHF television transmitter is not an exempt UHF television transmitter
if it is a replacement for another UHF television transmitter.

"(4) For the purposes of this section: commercial television broadcasting
service means a commercial television broadcasting service within the meaning
of the Broadcasting  Services Act 1992 ; transmitter means goods designed, or
intended, for producing radio emission (within the meaning of the
Radiocommunications Act 1992) but does not include transmission towers, masts,
antennae, electric lines or other equipment or facilities designed, or
intended, to be ancillary to, or associated with, goods for that purpose; UHF
television transmitter means a transmitter for use in transmitting a
commercial television broadcasting service by means of producing radio
emission of frequencies in the range of 520 megahertz to 820 megahertz.". 4.
Schedule 1, Table of Contents (after Item 168): Insert:

"168A. Exempt UHF television transmitters (see section 3C)". 5. After Item 168
of Schedule 1: Insert:

"ITEM 168A: Exempt UHF television transmitters (see section 3C).". 6.
Application The amendments made by this Part apply to dealings with goods
after the commencement of this item. 7. Transitional

(1) A dealing with a UHF television transmitter is a transitional exempt UHF
television transmitter dealing if:

   (a)  the dealing occurred on or after 1 September 1993 and before the
        commencement of item 5; and

   (b)  the Secretary to the Department of Communications and the Arts, or a
        person authorised by the Secretary for the purposes of this subitem,
        has certified that the UHF television transmitter was an exempt UHF
        television transmitter at the time of the dealing (see subitems (2)
        and (3)).

(2) A UHF television transmitter was an exempt UHF television transmitter at
the time of the dealing if, at that time, it was to be installed:

   (a)  on or after 1 January 1994 and before 1 January 1996; and

   (b)  for the purpose of a commercial television broadcasting service; and

   (c)  in accordance with an implementation plan referred to in Part IIIC of
        the Broadcasting Services Act 1942 or section 16 of the Broadcasting
        Services (Transitional Provisions and Consequential Amendments) Act
        1992 .

(3) A UHF television transmitter was not an exempt UHF television transmitter
at the time of the dealing if it was a replacement for another UHF television
transmitter.

(4) In this section, commercial television broadcasting service, transmitter
and UHF television transmitter have the same meanings as in section 3C of the
Sales Tax (Exemptions and Classifications) Act  1992 .
PART 2-SALES TAX ASSESSMENT ACT 1992 8. Paragraph 15(4)(d): After "CR2 credit"
insert "or a CR2A credit". 9. Subsection 51(1): Omit "Table 3 sets out",
substitute "Tables 3 and 3A set out". 10. Schedule 1, Table 3 (after credit
ground CR2): Insert:

"CR2A Claimant has borne tax, even though entitled to quote exemption
declaration
Claimant has borne tax on a tax-bearing dealing for which the
claimant was entitled to quote an exemption declaration (whether
or not the claimant quoted). Claimant has not sold the goods. If
claimant has applied the goods to own use, the AOU would not have
been taxable assuming it were an assessable dealing.
the tax borne, to the extent that the claimant has not
passed it on
time of the tax-bearing dealing". 11. Schedule 1, after Table 3: Insert:

"Table 3A: Transitional credit grounds (1) No. (2) Summary of ground

(3) Details of ground

(4) Dealings to which it applies

(5) Amount of credit

(6) Time credit arises TCR1
Transitional credit for a transitional exempt UHF television
transmitter dealing
Claimant has borne tax on a transitional exempt UHF
television transmitter dealing within the meaning of item 7
of Schedule 9 to the Taxation Laws Amendment Act (No. 2) 
1995 .
dealings with goods on or after 1 September 1993 and
before the commence- ment of item 5 of Schedule 9 to
the Taxation Laws Amendment Act (No. 2) 1995
the tax borne , to the extent that the claimant
has not passed it on
at the commence- ment of item 5 of Schedule
9 to the Taxation Laws Amendment Act (No. 2) 
1995  TCR2
Transitional credit for State/Territory bodies
Claimant has borne tax on a tax bearing dealing with goods.
The claimant was not entitled to quote for the dealing, but
would have been if exemption Item 126A had been in force at
the time of the dealing. The claimant is not excluded from
this credit ground by regulations made for the purposes of
this credit ground.
dealings with goods on or after 1 July 1994 and before
1 July 1995
the tax borne to the extent that the claimant
has not passed it on
at the commencement of regulations excluding
bodies from this credit ground TCR3
Transitional credit for State/Territory bodies
Claimant has borne tax on a tax bearing dealing with goods.
The claimant was not entitled to quote for the dealing, but
would have been if exemption Item 126A had been in force at
the time of the dealing. The claimant is not excluded from
this credit ground by regulations made for the purposes of
this credit ground.
dealings with goods on or after 1 July 1995 and before
the commencement of item 22 of Schedule 1 of the
Taxation Laws Amendment Act (No. 2) 1995 the
tax borne to the extent that the claimant has
not passed it on
at the commencement of regulations excluding
bodies from this credit ground".