SALES TAX PROCEDURE ACT 1934 (Repealed)

Evidentiary provisions in respect of sales tax assessments   227. 

Where notice of an assessment had been served before 1 July 1986 under the Sales Tax Assessment Act (No. 1) 1930 or under any other Act providing for the assessment of sales tax -

(a)  sub-section 35(7) and section 39 of the Sales Tax Assessment Act (No. 1) 1930 as in force immediately before that day or those provisions as so in force as they are applied for the purposes of that other Act, as the case requires, and section 10 of the Sales Tax Procedure Act 1934 continue so to apply in relation to that assessment on and after that day as if they had not been repealed; and

(b)  section 67 of the Sales Tax Assessment Act (No. 1) 1930 as in force on that day or that section as so in force as it is applied for the purpose of that other Act and sub-section 10(3) of the Sales Tax Procedure Act 1934 do not apply in relation to that assessment.

(1) 

Notwithstanding anything contained in any Sales Tax Assessment Act, where, in any proceedings for the recovery of sales tax, the defendant denies liability, it shall not be necessary for the plaintiff to allege or prove under which of the Sales Tax Assessment Acts the sales tax became payable, and, upon the production of a certificate purporting to be signed by the Commissioner, the Second Commissioner or a Deputy Commissioner of Taxation and stating that an amount of sales tax, not exceeding the amount claimed, is due by the defendant in respect of goods and that those goods -

(a)  have been either -

(i) sold by the defendant;

(ii) manufactured by the defendant and treated by the defendant as stock for sale by retail;

(iii) applied by the defendant to the defendant's own use;

(iv) leased by the defendant to a lessee; or

(v) deemed to have been sold, as mentioned in sub-section 3(2) of the Sales Tax Assessment Act (No. 10) 1985, by the defendant; or

(b)  being imported goods, have been entered for home consumption by the defendant as described in section 2B of the Sales Tax Assessment Act (No. 5) 1930,

the plaintiff shall be entitled to judgment for the amount of sales tax stated in the certificate except in so far as the defendant proves that the whole or part of the sales tax so stated is not payable.

S 10(1) amended by No 144 of 1985, s 17, effective 10 May,1985, by substituting the words:

`those goods -

(a)  have been either -

(i) sold by the defendant;

(ii) manufactured by the defendant and treated by the defendant as stock for sale by retail;

(iii) applied by the defendant to the defendant's own use;

(iv) leased by the defendant to a lessee; or

(v) deemed to have been sold, as mentioned in sales tax sub-section 3(2) of the Sales Tax Assessment Act (No. 10) 1985, by the defendant; or

(b)  being imported goods, have been entered for home consumption by the defendant as described in section 2B of the Sales Tax Assessment Act (No. 5) 1930,

the plaintiff shall be entitled to judgment for the amount of sales tax stated in the certificate except in so far as the defendant proves that the whole or part of the sales tax so stated is not payable.'

for the words:

`those goods have been either -

(a)  sold by the defendant;

(b)  manufactured by the defendant and treated by him as stock for sale by retail;

(c)  applied by the defendant to his own use; or

(d)  leased by the defendant to a lessee,

the plaintiff shall be entitled to judgment for the amount of sales tax stated in the certificate except in so far as the defendant proves that the sales tax so stated or any portion thereof is not payable.'

(2) 

For the purposes of this section `sales tax' includes any additional tax for which the defendant is liable under this Act or under any Sales Tax Assessment Act.