Commonwealth Numbered Regulations

1985 No. 100 SALES TAX REGULATIONS (AMENDMENT) - REG 9

9. Regulation 12 of the Principal Regulations is amended-

   (a)  by omitting from paragraph (1) (a) "or importation by the registered
        person of goods" and substituting "of goods, or the entry for home
        consumption of imported goods, by the registered person";

   (b)  by omitting paragraph (1) (b) and substituting the following
        paragraph:



"(b) if the registered person is a manufacturer-in respect of the purchase of
goods, or the entry for home consumption of imported goods, to be used in,
wrought into or attached to-

        (i)    goods to be manufactured by him for sale or lease; and

        (ii)   goods to be manufactured and applied by him to his own use as
               defined in sub-section 17 (2) of the Sales Tax Assessment Act
               (No. 1) 1930 ;";

   (c)  by omitting from paragraph (1) (c) ", lease or importation by the
        registered person of goods" and substituting "or lease of goods, or
        the entry for home consumption of imported goods, by the registered
        person";

   (d)  by omitting paragraph (1) (d) and substituting the following
        paragraph:



"(d) in respect of the purchase of goods, or the entry for home consumption of
imported goods, by the registered person-

        (i)    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; and

        (ii)   for sale or lease to persons for use by them as aids to
               manufacture or auxiliaries to aids to manufacture;";

   (e)  by omitting from paragraph (1) (e) all the words after "by wholesale-"
        and substituting "in respect of the entry by him for home consumption
        of imported goods, or the purchase by him of goods, not being goods in
        respect of which he is required to quote his certificate under
        paragraph (a), for sale by him for the purposes of that business;";

   (f)  by inserting after paragraph (1) (e) the following paragraph:



"(ea) if, in a State in which the registered person has a place of business in
respect of which a certificate has been issued to him, that person is a person
who sells goods principally by retail-in respect of-

        (i)    the entry by him for home consumption of imported goods; or

        (ii)   the purchase by him of goods,
being goods specified by him at the time of that entry or purchase to be so
entered or purchased for sale by wholesale, for sale by him for the purposes
of that business;";

   (g)  by omitting from paragraph (1) (f) "purchased or imported" and
        substituting ", being purchased goods, or imported goods entered for
        home consumption, ";

   (h)  by omitting from paragraph (1) (g) "or importation of goods" and
        substituting "of goods, or the entry for home consumption of imported
        goods";

   (i)  by omitting from sub-regulation (2) ", importation or lease of goods"
        and substituting "or lease of goods, or the entry for home consumption
        of imported goods";

   (j)  by omitting from sub-regulation (3) "or importation by him of
        containers" and substituting "of containers, or the entry for home
        consumption of imported containers, by him";

   (k)  by omitting from sub-regulation (4) "or importation by him of
        containers" and substituting "by him of containers, being bottles or
        jars, or the entry for home consumption by him of imported
        containers,";
(l) by omitting from sub-regulation (5) all the words from and including "A
registered" to and including " imported if" and substituting-

" A registered person who, by virtue of sub-regulation (3) or (4), quotes his
certificate in respect of the purchase of containers, or the entry for home
consumption of imported containers, (in this sub-regulation referred to
in either case as "the secondary containers") shall quote that certificate in
respect of the purchase by him of each container, or the entry for home
consumption by him of each imported container, (in this sub-regulation
referred to in either case as "the primary container"), if any, in which the
secondary containers are so purchased or entered if"; and

   (m)  by omitting from paragraph (6) (a) ", importation or lease of goods"
        and substituting "or lease of goods, or the entry for home consumption
        of imported goods".