SALES TAX REGULATIONS (AMENDMENT) 1984 NO. 409 

SALES TAX REGULATIONS (AMENDMENT) 1984 NO. 409 
- TABLE OF PROVISIONS

1. Principal Regulations  
2. Purported quotation of certificate  
3. Signatures by or for taxpayers  
4. Repeal of certain regulations  
5. Penalties not otherwise provided  
6. Second Schedule  
7. Savings  


1984 No. 409 SALES TAX REGULATIONS (AMENDMENT)
- REG 1
Principal Regulations


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


1984 No. 409 SALES TAX REGULATIONS (AMENDMENT)
- REG 2
Purported quotation of certificate


  2. Regulation 17 of the Principal Regulations is amended by omitting from
sub-regulation (1) "Twenty pounds" and substituting "$500".


1984 No. 409 SALES TAX REGULATIONS (AMENDMENT)
- REG 3
Signatures by or for taxpayers


  3. Regulation 60 of the Principal Regulations is amended-
  (a)  by omitting from sub-regulation (8) "Twenty pounds" and substituting
"$500"; and
  (b)  by omitting from sub-regulation (9) "Twenty pounds" and substituting
"$500".



1984 No. 409 SALES TAX REGULATIONS (AMENDMENT)
- REG 4
Repeal of certain regulations


  4. Regulations 70, 71, 75, 77 and 78 of the Principal Regulations are
repealed.


1984 No. 409 SALES TAX REGULATIONS (AMENDMENT)
- REG 5
Penalties not otherwise provided


  5. Regulation 82 of the Principal Regulations is amended by omitting "Twenty
pounds" and substituting "$500".


1984 No. 409 SALES TAX REGULATIONS (AMENDMENT)
- REG 6
Second Schedule


  6. The Second Schedule to the Principal Regulations is amended by omitting
Form J.


1984 No. 409 SALES TAX REGULATIONS (AMENDMENT)
- REG 7
Savings


  7. (1) Notwithstanding the repeal effected by regulation 4 and the amendment
effected by regulation 6-
  (a)  regulations 70, 71 and 77 of the Principal Regulations as in force
immediately before the date of commencement of these Regulations continue to
apply in relation to the prosecution after that date, under section 45 of the
Act as in force immediately before that date, of persons for the offences
referred to in those regulations; and
  (b)  regulation 78 of, and Form J in Schedule 2 to, the Principal
Regulations as in force immediately before the date of commencement of these
Regulations continue to apply in relation to any election made after that date
by a defendant in a taxation prosecution pursuant to section 56 of the Act as
in force immediately before that date.

  (2) In sub-regulation (1), "the Act" means the Sales Tax Assessment Act (No.
1) 1930.


- NOTES


1984 No. 409*1* SALES TAX REGULATIONS*2* (AMENDMENT)



*1* Notified in the Commonwealth of Australia Gazette on 13 December 1984.
*2* Statutory Rules 1956 No. 59 as amended to date. For previous amendments
see Note 2 to Statutory Rules 1984 No. 8 and see also Statutory Rules 1984 No.
8.