SALES TAX ASSESSMENT REGULATIONS (AMENDMENT) 1995 NO. 86 

SALES TAX ASSESSMENT REGULATIONS (AMENDMENT) 1995 NO. 86 
- TABLE OF PROVISIONS

1.  Commencement  
2.  Amendment  
3.  Regulation 5 (Eligible foreign traveller)  
4.  Regulation 18 (Evidentiary certificates)  


1995 No. 86 SALES TAX ASSESSMENT REGULATIONS (AMENDMENT)
- REG 1
1. Commencement


  1.1 Regulation 3 is taken to have commenced on 1 September 1994.
  1.2 Regulation 4 is taken to have commenced on 16 June 1994.
(NOTE: The remainder of these Regulations commence on gazettal: see Acts
Interpretation Act 1901, s. 48.)


1995 No. 86 SALES TAX ASSESSMENT REGULATIONS (AMENDMENT)
- REG 2
2. Amendment


  2.1 The Sales Tax Assessment Regulations are amended as set out in these
Regulations.


1995 No. 86 SALES TAX ASSESSMENT REGULATIONS (AMENDMENT)
- REG 3
3. Regulation 5 (Eligible foreign traveller)


  3.1 Paragraph 5 (c):
Omit the paragraph, substitute:
  "(c) who is the holder of:
    (i) a Long Stay (Visitor) (Class TN), Medical Treatment (Visitor)
(Class UB), Short Stay (Visitor) (Class TR) or Special Tourist (Visitor)
(Class TS) visa granted under the Migration Regulations, being a visa that is
in effect; or
    (ii) a transitional (temporary) visa that the person is taken to
hold on the basis that, immediately before 1 September 1994, he or she held:
      (A) a Group 2.3 (visitor) or 2.4 (visitor (short stay)) entry
permit granted under the Migration (1993) Regulations; or
      (B) a visitor entry permit granted under the Migration
Regulations as in force before 1 February 1993.".


1995 No. 86 SALES TAX ASSESSMENT REGULATIONS (AMENDMENT)
- REG 4
4. Regulation 18 (Evidentiary certificates)


  4.1 Paragraph 18 (b):
Omit the paragraph, substitute:
  "(b) an assessment of sales tax payable by the person was made against the
person; and".


- NOTES


1995 No. 86*1* SALES TAX ASSESSMENT REGULATIONS*2* (AMENDMENT)



*1* Notified in the Commonwealth of Australia Gazette on 9 May 1995.
*2* Statutory Rules 1992 No. 365 as amended by 1994 No. 194.