Commonwealth Numbered Regulations

1985 No. 100 SALES TAX REGULATIONS (AMENDMENT) - SCHEDULE

SCHEDULE
Regulation 16
ADDITIONAL AMENDMENTS
1. The following provisions of the Principal Regulations are amended by
omitting "imported" (wherever occurring) and substituting "entered":
Sub-regulation 12 (2), sub-regulation 14 (1), paragraph 50 (6) (f), paragraph
57A (2) (c).
2. The following provisions of the Principal Regulations are amended by
omitting "importation" (wherever occurring) and substituting "entry":
Paragraph 12 (1) (f), paragraph 12 (3) (e), sub-regulation 12 (6),
sub-regulation 14 (2), paragraph 50 (6) (f).
3. The following provisions of the Principal Regulations are amended by
omitting "goods imported" (wherever occurring) and substituting "imported
goods entered for home consumption":
Sub-regulation 57 (1), sub-regulation 57A (2).
4. The Principal Regulations are further amended as set out in the following
table:
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Provision                    Omit-                      Substitute-

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Sub-regulation 12 (2)  .     "importation" (last

                             occurring)                 "entry"

Sub-regulation 14 (1)  .     "or importation by him

                             of those goods"            "by him of those
goods,
or the entry for home
consumption by him of
those imported goods"
Paragraph 14 (2) (a) . .     "or imports"  . . . . .    "goods, or enters for

home consumption
imported "
Regulation 15  . . . . .     (a) "or importation of

                             those goods"               "of those goods, or

the entry for home
consumption of those
goods (beingimported
goods)"

   (b)  "importation" (last
                             occurring)  . . . . . .    "entry"

Sub-regulation 17 (1)  .     (a) "purchase, lease or

                             importation of goods"      "purchase or lease of

goods, or the entry
for home consumption
of imported goods"

   (b)  "importation" (last
                             occurring)"                "entry"

Regulation 20  . . . . .     (a) "importation of"  .    "entry for home

consumptionof imported"

   (b)  "entry for home
                             consumption"               "entry"

Paragraph 48 (1) (a) . .     "importation of any"  .    "entry for home

consumption of any
imported"
Paragraph 48 (1) (d) . .     "imported"  . . . . . .    "entered for home

consumption imported"
Paragraph 48 (1) (f) . .     "imported"  . . . . . .    "entered for home

consumption imported"
Sub-paragraph 48 (1)
(h) (ii) . . . . . . . .     "importation of any"  .    "entry for home

consumption of any
imported"
Sub-paragraph 48 (1)
(i) (i)  . . . . . . . .     "importation of any"  .    "entry for home

consumption of any
imported"
Sub-regulation 48 (2)  .     "imported or purchased"    ", being purchased

goods or imported
goods entered for home
consumption"
Sub-regulation 49 (1)  .     "importation" . . . . .    "entry for home

consumption"
Sub-regulation 50 (5)  .         "importation of the

                             goods"  . . . . . . . .    "entry for home

consumption of the
imported goods"
Sub-regulation 50 (6)  .     ", importation or

manufacture, as the
case may be, of the
                             goods"                     "or manufacture, as

the case may be, of
the goods, on the
entry for
homeconsumption of the
imported goods"
Sub-regulation 55 (2)  .     (a) "imported" (first

                             occurring)                 ", in the case of

imported goods,
entered for home
consumption"

   (b)  "imported" (last
                             occurring)  . . . . . .    "entered"
Second Schedule-
 Form C  . . . . . . . .     "purchaser, lessee or

                             importer"                  "certificate
holder(s)"
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