SALES TAX ASSESSMENT REGULATIONS (AMENDMENT) 1996 NO. 241 

SALES TAX ASSESSMENT REGULATIONS (AMENDMENT) 1996 NO. 241 
- TABLE OF PROVISIONS

1.  Commencement  
2.  Amendment  
3.  Regulation 5 (Eligible foreign traveller)  
4.  Schedule 1 (Rules for export sales to eligible foreign travellers and eligible Australian travellers)  


1996 No. 241 SALES TAX ASSESSMENT REGULATIONS (AMENDMENT)
- REG 1
1. Commencement


  1.1 These Regulations are taken to have commenced on 11 September
1996.


1996 No. 241 SALES TAX ASSESSMENT REGULATIONS (AMENDMENT)
- REG 2
2. Amendment


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


1996 No. 241 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 an Electronic Travel Authority (Class UD),
Long Stay (Visitor) (Class TN), Medical Treatment (Visitor) (Class
UB), Short Stay (Visitor) (Class TR) or Special Tourist (Visitor)
(Class TS) visa, being a visa that is in effect.".


1996 No. 241 SALES TAX ASSESSMENT REGULATIONS (AMENDMENT)
- REG 4
4. Schedule 1 (Rules for export sales to eligible foreign travellers
and eligible Australian travellers)


  4.1 Table 1, FT Rule 1 (column 3):
Omit paragraph (a), substitute:
  "(a) the purchaser's ticket for travel from Australia to a foreign
country and either:
    (i) evidence for the purposes of subsection 71 (1) of the
Migration Act 1958, that the person is the holder of a Long Stay
(Visitor) (Class TN), Medical treatment (Visitor) (Class UB), Short
Stay (Visitor) (Class TR) or Special Tourist (Visitor) (Class TS)
visa; or
    (ii) a passport in the name of, or that includes the name of, the
purchaser, that:
      (A) contains no evidence of the grant to the purchaser of an
Australian visa that is in effect; and
      (B) indicates that the person is a national of a country
specified by Gazette Notice for the purposes of paragraph 1208A (3)
        (c) or (d) in Schedule 1 to the Migration Regulations; or".

  4.2 Table 1, FT Rule 4 (column 3):
Omit paragraph (c), substitute:
  "(c) either (as the case requires):
    (i) a copy of the ticket referred to in FT Rule 1, column 3,
paragraph (a), and either (as the case requires):
      (A) a copy of the evidence referred to in FT Rule 1, column 3,
subparagraph (a) (i); or
      (B) a copy of the page, or pages, of the purchaser's passport
that includes:
      (I) personal particulars (including a photograph) of the
purchaser; and
      (II) the number, and identification of the issuing state, of the
passport; or
    (ii) a copy of the approved document referred to in FT Rule 1,
column 3, paragraph (b).".


1996 No. 241 SALES TAX ASSESSMENT REGULATIONS (AMENDMENT)
- NOTE 1


*1* Notified in the Commonwealth of Australia Gazette on 30 October
1996.


1996 No. 241 SALES TAX ASSESSMENT REGULATIONS (AMENDMENT)
- NOTE 2


*2* Statutory Rules 1992 No. 365 as amended by 1994 No. 194; 1995
No. 86.


- NOTES


1996 No. 241*1* SALES TAX ASSESSMENT REGULATIONS*2* (AMENDMENT)

- Dated 23 October 1996