SALES TAX PROCEDURE REGULATIONS (AMENDMENT) 1984 NO. 410 

SALES TAX PROCEDURE REGULATIONS (AMENDMENT) 1984 NO. 410 
- TABLE OF PROVISIONS

1. Principal Regulations  
2. Repeal of certain regulations  
3. Signature by or for taxpayers  
4.  
5. Savings  


1984 No. 410 SALES TAX PROCEDURE REGULATIONS (AMENDMENT)
- REG 1
Principal Regulations


  1. In these Regulations, "Principal Regulations" means the Sales Tax
Procedure Regulations.


1984 No. 410 SALES TAX PROCEDURE REGULATIONS (AMENDMENT)
- REG 2
Repeal of certain regulations


  2. Regulations 13, 14, 18, 20 and 21 of the Principal Regulations are
repealed.


1984 No. 410 SALES TAX PROCEDURE REGULATIONS (AMENDMENT)
- REG 3
Signature by or for taxpayers


  3. Regulation 22 of the Principal Regulations is amended-
  (a)  by omitting from sub-regulation (8) "offence" and substituting "offence
punishable upon conviction by a fine not exceeding $500";
  (b)  by omitting from sub-regulation (8) all words from and including
"Penalty";
  (c)  by omitting from sub-regulation (9) "offence" and substituting "offence
punishable upon conviction by a fine not exceeding $500"; and
  (d)  by omitting from sub-regulation (9) all words from and including
"Penalty".



1984 No. 410 SALES TAX PROCEDURE REGULATIONS (AMENDMENT)
- REG 4


  4. Regulation 36 of the Principal Regulations is repealed and the following
regulation substituted:
Penalty for offences
  "36. Where a person contravenes a provision of these Regulations and a
penalty for a contravention of that provision is not expressly provided, the
person is guilty of an offence against these Regulations punishable upon
conviction by a fine not exceeding $500.".


1984 No. 410 SALES TAX PROCEDURE REGULATIONS (AMENDMENT)
- REG 5
Savings


  5. Notwithstanding the repeal effected by regulation 2-
  (a)  regulations 13, 14 and 20 of the Principal Regulations as in force
immediately before the commencement of these Regulations continue to apply in
relation to the prosecution after that date, under section 7 of the Sales Tax
Procedure Act 1934 as in force immediately before that date, of persons for
the offences referred to in those regulations; and
  (b)  regulation 21 of the Principal Regulations as in force immediately
before the commencement of these Regulations continues to apply in relation to
the prosecution after that date of persons for offences against section 7, 9,
or 11 of the Sales Tax Procedure Act 1934 as in force immediately before that
date.


- NOTES


1984 No. 410*1* SALES TAX PROCEDURE REGULATIONS*2* (AMENDMENT)



*1* Notified in the Commonwealth of Australia Gazette on 13 December 1984.
*2* Statutory Rules 1934 No. 155 as amended by 1935 No. 52; 1940 No. 285; 1946
No. 158 and 1970 No. 100.