SALES TAX REGULATIONS (AMENDMENT) 1991 NO. 239 

SALES TAX REGULATIONS (AMENDMENT) 1991 NO. 239 
- TABLE OF PROVISIONS

1.    Commencement  
2.    Amendment  
3.    Regulation 51  
4.    Regulation 52  
5.    Regulation 54  
6.    Regulation 55  


1991 No. 239 SALES TAX REGULATIONS (AMENDMENT)
- REG 1
1.   Commencement


  1.1   These Regulations commence on 1 August 1991.


1991 No. 239 SALES TAX REGULATIONS (AMENDMENT)
- REG 2
2.   Amendment


  2.1   The Sales Tax Regulations are amended as set out in these Regulations.


1991 No. 239 SALES TAX REGULATIONS (AMENDMENT)
- REG 3
3.   Regulation 51


  3.1   Subregulation 51 (2):
Omit the subregulation, substitute:
 "(2) The statement relating to goods must be furnished:
 (a) if the claimant is a registered person-at the time of furnishing the
monthly return or the quarterly return, as the case may be, in respect of the
goods; or
 (b) if the claimant is an unregistered person-within 30 days after the sale
by the claimant of the goods.".


1991 No. 239 SALES TAX REGULATIONS (AMENDMENT)
- REG 4
4.   Regulation 52


  4.1   After "the monthly return", insert "or the quarterly return, as the
case may be,".


1991 No. 239 SALES TAX REGULATIONS (AMENDMENT)
- REG 5
5.   Regulation 54


  5.1   After "the monthly return", insert "or the quarterly return, as the
case may be,".


1991 No. 239 SALES TAX REGULATIONS (AMENDMENT)
- REG 6
6.   Regulation 55


  6.1   Subregulation 55 (1):
Omit "each monthly return,", substitute "each monthly return or each quarterly
return, as the case may be,".


- NOTES


1991 No. 239*1* SALES TAX REGULATIONS*2* (AMENDMENT)



*1*Notified in the Commonwealth of Australia Gazette on 31 July 1991.
*2*Statutory Rules 1956 No. 59 as amended by 1965 No. 186; 1981 No. 294; 1982
No. 167; 1984 Nos. 8, 409 and 417; 1985 No. 100; 1990 No. 346; Act No. 144,
1985; Act No. 99, 1986; Act No. 131, 1990.