SALES TAX PROCEDURE ACT 1934 (Repealed)

S 11 repealed by No 123 of 1984, s 289 and Sch 12, effective 14 December 1994. S 11 formerly read:

(1) 

Notwithstanding anything contained in any Sales Tax Assessment Act, if any person -

(a)  has sold goods in such circumstances that sales tax is payable by him under some one or other of the Sales Tax Assessment Acts, upon the amount for which those goods were sold;

(b)  has sold by retail goods which he has purchased or imported in such circumstances that sales tax is payable by him under some one or other of the Sales Tax Assessment Acts, upon the amount which would be the fair market value of those goods if sold by him by wholesale; or

(c)  has applied to his own use goods which he has purchased in such circumstances that sales tax is payable by him under some one or other of the Sales Tax Assessment Acts, upon the amount for which those goods were so purchased,

and that person -

(d)  with intent to defraud understates in any return, whether under this Act or under any Sales Tax Assessment Act, the amount for which those goods were sold, the amount which would be the fair market value of those goods if sold by him by wholesale, or the amount for which those goods were purchased by him, as the case may be; or

(e)  by some wilful act, default or neglect, or by some fraud, art or contrivance, avoids or attempts to avoid sales tax in respect of goods so sold, sold by retail or applied to his own use, as the case may be,

he shall be guilty or an offence.

Penalty:

(i)  for any offence to which paragraph (d) of this sub-section applies - not less than One hundred dollars and the amount of sales tax which would have been avoided, if the amount stated in the return had been accepted as the correct amount, nor more than One thousand dollars and treble the amount of sales tax which would have been so avoided, and

(ii)  for any offence to which paragraph (e) of this sub-section applies - not less than One hundred dollars and the amount of sales tax avoided or attempted to be avoided, nor more than One thousand dollars and treble the amount of sales tax avoided or attempted to be avoided.

(2) 

In any proceedings for an offence against this section it shall not be necessary to allege or prove which of the Sales Tax Assessment Acts applies in respect of the goods in relation to which the offence was committed.

(3) 

Without derogating from the generality of the provisions for the facilitation of proof contained in any other Act, a certificate purporting to be signed by the Commissioner, the Second Commissioner or a Deputy Commissioner of Taxation and stating -

(a)  that a person named in the certificate -

(i) has sold goods in such circumstances that sales tax is payable by that person, under some one or other of the Sales Tax Assessment Acts, upon the amount for which those goods were sold;

(ii) has sold by retail goods which he has purchased or imported in such circumstances that sales tax is payable by that person, under some one or other of the Sales Tax Assessment Acts, upon the amount which would be the fair market value of those goods if sold by him by wholesale; or

(iii) has applied to his own use goods which he has purchased in such circumstances that sales tax is payable by that person, under some one or other of the Sales Tax Assessment Acts, upon the amount for which those goods were so purchased; or

(b)  the amount of sales tax avoided, attempted to be avoided or which would have been avoided if the amount stated in the return had been accepted as the correct amount, as the case may be,

shall, in any proceedings for an offence against this section, be prima facie evidence of the matters stated in the certificate.

See History note to s 7 for transitional provisions.