SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 11 - MISCELLANEOUS

Division 4 - Miscellaneous

SECTION 129A (Repealed by 101 of 2006)   NOTIONAL APPLICATION OF SALES TAX TO THE COMMONWEALTH  

129A(1)  [Object]  

The object of this section is to provide for the notional application of sales tax to the Commonwealth.

129A(2)  [Liability of Commonwealth]  

The Commonwealth is not liable to pay sales tax.

129A(3)  [Application of sales tax law]  

The sales tax law (other than a law that imposes sales tax) applies in all other respects as if the Commonwealth were liable to pay sales tax. This rule has effect subject to any applicable exemption Items.

129A(4)  [Inapplicable sections]  

Subsection 14ZX(4), section 14ZZ and Divisions 4 and 5 of Part IVC of the Taxation Administration Act 1953 do not apply to the Commonwealth.

129A(5)  [Minister's discretion to give written directions]  

The Minister for Finance may give such written directions as are necessary or convenient to be given for carrying out or giving effect to this section and, in particular, may give directions in relation to the transfer of money within the Public Account.

129A(6)  [Effect of directions]  

Directions under subsection (5) have effect, and must be complied with, despite any other law of the Commonwealth.

129A(7)  [Penalties and prosecution]  

This section does not make the Commonwealth liable to pay a penalty or to be prosecuted for an offence.

129A(8)  [Meaning of Commonwealth]  

A reference in this section to the ``Commonwealth'' includes a reference to an authority of the Commonwealth that cannot, by a law of the Commonwealth, be made liable to taxation by the Commonwealth.