SALES TAX REGULATIONS (AMENDMENT) 1982 NO. 167 

SALES TAX REGULATIONS (AMENDMENT) 1982 NO. 167 
- TABLE OF PROVISIONS

1. Interpretation  
2. Commencement  


1982 No. 167 SALES TAX REGULATIONS (AMENDMENT)
- REG 1
Interpretation


  1. (1) Regulation 4 of the Sales Tax Regulations is amended by omitting from
the definition of "auxiliaries to aids for manufacture" in sub-regulation (1)
"aids for manufacture" and substituting "aids to manufacture".
  (2) Regulation 4 of the Sales Tax Regulations is amended by adding at the
end thereof the following sub-regulation:
  "(5) A reference in these Regulations to a State shall be read as including
a reference to-
  (a)  in the case of a State other than the State of Queensland or the
Northern Territory-that part of Australian waters that is within the area
described in Schedule 2 to the Petroleum (Submerged Lands) Act 1967 that
refers to that State;
  (b)  in the case of the State of Queensland-that part of Australian waters
that is within-
      (i)  the area described in that Schedule to that Act that refers to the
State of Queensland; or
     (ii)  the Coral Sea area; and
  (c)  in the case of the Northern Territory-that part of Australian waters
that is within the area described in that Schedule to that Act that refers
to-
      (i)  the Northern Territory; or
     (ii)  the Territory of Ashmore and Cartier Islands.".


1982 No. 167 SALES TAX REGULATIONS (AMENDMENT)
- REG 2
Commencement


  2. Sub-regulation 1 (2) shall come into operation on 14 July 1982.


- NOTES


1982 No. 167*1* SALES TAX REGULATIONS*2* (AMENDMENT)



*1* Notified in the Commonwealth of Australia Gazette on 13 July 1982.
*2* Statutory Rules 1956 as amended by 1965 No. l 186; 1981 No. 294.