Commonwealth Numbered Regulations

1981 No. 294 SALES TAX REGULATIONS (AMENDMENT) - REG 9

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.