SALES TAX REGULATIONS (AMENDMENT) 1981 NO. 294 SALES TAX REGULATIONS (AMENDMENT) 1981 NO. 294 - TABLE OF PROVISIONS 1. Commencement 2. Interpretation 3. Circumstances in which certificate to be quoted 4. Circumstances in which certificate not to be quoted 5. Persons to whom refunds or payments may be made 6. Claims for refund 7. Refunds in special cases 8. Refund where tax paid on exempt goods 9. Application 1981 No. 294 SALES TAX REGULATIONS (AMENDMENT) - REG 1 Commencement 1. Regulations 2, 5, 6, 7 and 8 shall be deemed to have come into operation on 19 August 1981. 1981 No. 294 SALES TAX REGULATIONS (AMENDMENT) - REG 2 Interpretation 2. Regulation 4 of the Sales Tax Regulations is amended- (a) by omitting from sub-regulation (1) the definition of "aids to manufacture" and substituting the following definitions: " 'aids to manufacture' means goods for use by a registered person in the course of carrying on a business (where that use is exclusively, or primarily and principally, for the purposes of that business), being- (a) machinery, implements and apparatus for use exclusively, or primarily and principally- (i) in the actual processing or treatment of goods to be used in, wrought into or attached to goods to be manufactured; (ii) in any processing or treatment by which the goods to which that processing or treatment is applied are used in, wrought into or attached to goods to be manufactured; (iii) in any processing or treatment for the purpose of bringing goods into, or maintaining goods in, the form or condition in which they are to be marketed or used by the manufacturer of the goods; (iv) in the packaging or placing in containers of goods manufactured by him or of goods supplied to him by the manufacturer of the goods for the purpose of having them packaged or placed in containers on behalf of the manufacturer, or the labelling of those goods or of the containers in which those goods are packaged or placed, not being packaging, placing or labelling which is carried out exclusively, or primarily and principally, for purposes connected with the delivery of the manufactured goods; (v) in testing or checking the quality or specifications of goods processed or treated by him as specified in sub-paragraph (i), (ii) or (iii); (vi) in the disposal of waste substances resulting from any activity carried out by him as specified in this paragraph, not being an activity carried out by the use of machinery, implements or apparatus expressly excluded from this definition; (vii) in the cleansing or sterilizing of bottles, vats or other containers which he uses in the storage or marketing of goods which he processes or treats as specified in sub-paragraph (i), (ii) or (iii); (viii) in the transportation, within premises in which any activity is carried out by him as specified in this paragraph (not being an activity carried out by the use of machinery, implements or apparatus expressly excluded from the definition) of goods in relation to which that activity has been, is, or is to be, carried out by him; (ix) in the storage, within premises in which any activity is carried out by him as specified in this paragraph (not being an activity carried out by the use of machinery, implements or apparatus expressly excluded from this definition) or premises contiguous to such premises of goods in relation to which that activity is to be carried out by him; (x) in operating, applying, cleansing or sterilizing machinery, implements or apparatus (not being machinery, implements or apparatus expressly excluded from this definition) used in any activity carried out by him as specified in this paragraph; (xi) in carrying out scientific research in relation to manufacturing operations conducted by him; (b) goods for use as integral parts of machinery, implements or apparatus to be constructed in situ and to be used exclusively, or primarily and principally, as specified in paragraph (a); (c) parts for, or materials for use in the repair of, so as to form part of, any of the machinery, implements or apparatus specified in paragraph (a) or (b); or (d) goods (other than those specified in paragraph (a) or (b) or those excluded from this definition by paragraph (f) or (k) ) for use as specified in paragraph (a), but does not include the following goods, unless those goods are of a kind ordinarily manufactured by the registered person for sale and are for use by him exclusively and directly in carrying out scientific research as specified in sub-paragraph (a) (xi)- (e) road vehicles of the kinds ordinarily used for the transport of persons or the transport or delivery of goods; (f) goods for use exclusively, or primarily and principally, for or in connection with the preparation or preservation of food or drink (whether for consumption on the premises where it is prepared or preserved, or elsewhere) in, or in premises occupied in connection with, hotels, boarding houses, catering establishments, kitchens, restaurants, cafes, milk bars, coffee shops, retail shops, vehicles, other retail outlets, or establishments or outlets similar to those establishments or outlets, not being goods for use by a confectioner, baker or pastry-cook exclusively, or primarily and principally, in the manufacture of confectionery, bread, cakes, biscuits or pastry for sale by wholesale or for placing in stock for sale by retail; (g) vending machines or other appliances of a kind used for the sale of goods; (h) equipment or articles of a kind ordinarily used for office work, not being for use primarily and principally, and directly, in the manufacture of goods; (i) machinery, implements or apparatus for use in the production of electric current, gases, steam, compressed air or hydraulic power, being production for purposes other than- (i) sale by the producer; or (ii) use by the producer exclusively, or primarily and principally, in any activity specified in paragraph (a); (j) containers, pallets, stillages, spools or other goods for use by the registered person in the storage or delivery of his products or of goods which have been processed or treated by him for other persons as specified in paragraph (a), or materials or parts for the construction in situ of any containers for use in such storage; (k) goods for use in connection with the manufacture for sale of goods, if the first-mentioned goods are to be sold to the purchaser of the goods to be so manufactured, unless the goods to be so manufactured- (i) are covered by an item in the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935; or (ii) are to be sold by the manufacturer to a person who quotes his certificate in respect of the purchase of those goods and furnishes to the manufacturer a certificate in writing that the first-mentioned goods are not for re-sale to a person to whom the goods to be so manufactured are also to be sold; or (l) parts or lubricants for any goods expressly excluded from this definition; " 'auxiliaries to aids for manufacture' means goods for use by a registered person exclusively, or primarily and principally- (a) in the processing or treatment of goods for use by him as aids to manufacture; (b) in the disposal of waste substances resulting from any activity carried out by him as specified in this definition, not being waste substances resulting from the use of goods which are expressly excluded from this definition; (c) in the transportation, within premises in which they are to be used by him as specified in this paragraph, of goods- (i) to be used by him as aids to manufacture; or (ii) to be used by him exclusively, or primarily and principally, in any activity as specified in this definition, not being an activity involving the use of goods which are expressly excluded from this definition; (d) in the storage, within premises in which they are to be used by him as specified in this paragraph or premises contiguous to such premises, of goods- (i) to be used by him as aids to manufacture; or (ii) to be used by him exclusively, or primarily and principally, in any activity as specified in this definition, not being an activity involving the use of goods which are expressly excluded from this definition; (e) in the cleansing or sterilizing of bottles, vats or other containers for use in the storage of goods- (i) to be used by him as aids to manufacture; or (ii) to be used by him exclusively, or primarily and principally, in any activity as specified in this definition; (f) in operating, applying, cleansing or sterilizing machinery, implements or apparatus (not being machinery, implements or apparatus which is specifically excluded from this definition) used exclusively, or primarily and principally, in any activity carried out by him as specified in this definition; (g) as integral parts in the construction in situ or repair of machinery, implements or apparatus (not being machinery, implements or apparatus which is expressly excluded from this definition) to be used by him exclusively, or primarily and principally, in any activity as specified in this definition, but does not include goods which are of any of the kinds expressly excluded from the definition of aids to manufacture;"; (b) by inserting in sub-regulation (1), after the definition of "goods to be used in, wrought into or attached to goods to be manufactured", the following definition: " 'parts', in relation to road vehicles, includes bodies for those road vehicles (including insulated bodies, tank bodies and other bodies designed for the transport or delivery of goods of particular kinds), underbody hoists and other equipment or apparatus of a kind ordinarily fitted to road vehicles, being equipment or apparatus used in connection with the transport or delivery of goods by those road vehicles;"; and (c) by inserting after sub-regulation (1) the following sub-regulations: "(1A) For the purposes of the definition of 'auxiliaries to aids to manufacture' in sub-regulation (1), 'goods' includes goods that have gone into use in Australia. "(1B) Sub-paragraphs (a) (iv) and (v) of the definition of 'aids to manufacture' in sub-regulation (1) shall not be taken to limit the generality of sub-paragraphs (a) (i), (ii) and (iii) of that definition. "(1C) The express references in this regulation to processing or treatment do not imply that references to manufacture do not include references to processing or treatment.". 1981 No. 294 SALES TAX REGULATIONS (AMENDMENT) - REG 3 Circumstances in which certificate to be quoted 3. Regulation 12 of the Sales Tax Regulations is amended- (a) by omitting paragraph (1) (c) and substituting the following paragraph: "(c) in respect of the purchase, lease or importation by the registered person of goods for use by him as aids to manufacture or auxiliaries to aids to manufacture;"; and (b) by inserting in sub-paragraphs (1) (d) (i) and (ii), "or auxiliaries to aids to manufacture" after "aids to manufacture" (wherever occurring). 1981 No. 294 SALES TAX REGULATIONS (AMENDMENT) - REG 4 Circumstances in which certificate not to be quoted 4. Regulation 13 of the Sales Tax Regulations is amended by omitting sub-paragraphs (a) (i), (ii) and (iii) and substituting the following sub-paragraphs: "(i) for use by him as aids to manufacture or auxiliaries to aids to manufacture; or (ii) to be used in, wrought into or attached to goods to be manufactured by him for use by him as aids to manufacture or auxiliaries to aids to manufacture,". 1981 No. 294 SALES TAX REGULATIONS (AMENDMENT) - REG 5 Persons to whom refunds or payments may be made 5. Regulation 48 of the Sales Tax Regulations is amended- (a) by omitting from paragraph (1) (e) "aids to manufacture in" and substituting "aids to manufacture, or auxiliaries to aids to manufacture, in or in connection with"; (b) by inserting in paragraph (1) (e) "or auxiliaries to aids to manufacture" after "manufacture" (last occurring); (c) by omitting from paragraph (1) (f) "aids to manufacture in" and substituting "aids to manufacture, or auxiliaries to aids to manufacture, in or in connection with"; and (d) by inserting in paragraph (1) (f) "or auxiliaries to aids to manufacture" after "manufacture" (last occurring). 1981 No. 294 SALES TAX REGULATIONS (AMENDMENT) - REG 6 Claims for refund 6. Regulation 51 of the Sales Tax Regulations is amended by omitting from paragraph (1) (c) "aids to manufacture in" and substituting "aids to manufacture, or auxiliaries to aids to manufacture, in or in connection with". 1981 No. 294 SALES TAX REGULATIONS (AMENDMENT) - REG 7 Refunds in special cases 7. Regulation 55 of the Sales Tax Regulations is amended by omitting from paragraph (1) (c) "aids to manufacture in" and substituting "aids to manufacture, or auxiliaries to aids to manufacture, in or in connection with". 1981 No. 294 SALES TAX REGULATIONS (AMENDMENT) - REG 8 Refund where tax paid on exempt goods 8. Regulation 58 of the Sales Tax Regulations is amended by inserting in sub-paragraph (4) (a) (i) "or auxiliaries to aids to manufacture" after "manufacture". 1981 No. 294 SALES TAX REGULATIONS (AMENDMENT) - REG 9 Application 9. (1) Where, as a result of the amendments of regulation 4 of the Sales Tax Regulations effected by these Regulations, a person would, but for the operation of this provision, be liable, by virtue of the operation of item 113C in the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935, to pay tax as a result of having applied goods to his own use during the period that commenced on 19 August 1981 and ends when this regulation comes into operation, the Sales Tax Regulations as in force immediately before 19 August 1981 continue to apply to and in relation to that person during that period. (2) Notwithstanding the amendments of regulation 4 of the Sales Tax Regulations effected by these Regulations, that regulation as in force immediately before 19 August 1981 continues to apply to and in relation to the operation of regulations 12 and 13 of the Sales Tax Regulations during the period that commenced on 19 August 1981 and ends when this regulation comes into operation. (3) Where, as a result of the amendments of regulation 48 of the Sales Tax Regulations effected by these Regulations, a person would, but for the operation of this provision, no longer be entitled to a refund or a payment to prevent double taxation, in respect of a liability to pay tax, being a liability that arose during the period that commenced on 19 August 1981 and ends when this regulation comes into operation, the Sales Tax Regulations as in force immediately before 19 August 1981 continue to apply to and in relation to that person in respect of that liability during that period. (4) Where, as a result of the amendment of regulation 58 of the Sales Tax Regulations effected by these Regulations, a person would, but for the operation of this provision, no longer be entitled to a refund in respect of the payment of tax in respect of a transaction, act or operation in relation to any goods, being a transaction, act of operation effected or done during the period that commenced on 19 August 1981 and ends when this regulation comes into operation, the Sales Tax Regulations as in force immediately before 19 August 1981 continue to apply to and in relation to that person in respect of that refund in respect of that transaction, act or operation. (5) In this regulation, "tax" has the same meaning as in the Sales Tax Regulations. - NOTES 1981 No. 294*1* SALES TAX REGULATIONS*2* (AMENDMENT) *1* Notified in the Commonwealth of Australia Gazette on 1 October 1981. *2* Statutory Rules 1956 No. 59 as amended by 1965 No. 186.