SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 2 - GENERAL DEFINITIONS

SECTION 5 (Repealed by 101 of 2006)   GENERAL DEFINITIONS  

5    In this Act, unless the contrary intention appears:

``accompanied baggage'' , in relation to the export of goods, means goods that are exported on a flight or voyage on which the owner of the goods is a passenger;

``accredited'' has the meaning given by Division 2 of Part 7A.

``AD1a'' means the assessable dealing of that name in Table 1, and AD1b, AD2a etc. have corresponding meanings;

``airport shop goods'' has the same meaning as in the Customs Act;

``always-exempt goods'' means assessable goods that are covered by an exemption Item that has effect no matter how, or by whom, the goods are dealt with;

``always-exempt person'' means a person whose use of goods of whatever kind is always covered by an exemption Item, regardless of the way in which the goods are used by the person. For the purposes of this definition, it is to be assumed that the following provisions of Schedule 1 to the Exemptions and Classifications Act had not been enacted:

(a)  subitem 64(2);

(b)  subitem 126(2A);

(c)  subitem 126A(2);

(d)  subitem 127(1A);

(e)  subitem 128(2);

(f)  subitem 130(2).

``AOU'' means application to own use;

``application to own use'' , in relation to goods, includes any of the following:

(a)  consuming the goods;

(b)  giving the goods away, or transferring property in the goods under a contract that is not a contract of sale;

(c)  granting a lease of the goods, or granting any other right or permission to use the goods;

(d)  using the goods as materials in manufacture, construction, repair, renovation or other treatment or processing, whether or not it relates to or results in other goods;

(e)  doing anything with the goods that results in the goods becoming a container for other property;

(f)  if a person other than the owner has locally entered the goods anything done by the person that would be an application to own use of the goods by the owner if it had been done by the owner;

but does not include:

(g)  selling the goods or consigning them for sale by consignment;

(h)  if the goods are imported goods - anything done with them after importation and before they are locally entered;

(i)  if a person processes or treats any exposed photographic or cinematograph film for another person ( ``the customer'' ) so as to produce a negative, transparency or film strip - anything done with the negative, transparency or film strip before it is delivered to the customer;

``application to own use in Australia'' , in relation to goods, means an application to own use that happens while the goods are in Australia;

``assessable dealing'' means any dealing covered by Table 1;

``assessable goods'' means Australian goods or imported goods, but does not include Australian-used goods;

``assessment'' means an assessment under Division 1 of Part 10 or under section 93A or 99;

``Australia'' does not include:

(a)  the Territory of Christmas Island;

(b)  the Territory of Cocos (Keeling) Islands;

and has a meaning affected by section 6;

``Australian goods'' means goods that have been manufactured in Australia, but does not include imported goods;

``Australian-used goods'' means:

(a)  goods that have been applied to a person's own use in Australia (whether the goods are Australian goods or imported goods); or

(b)  imported goods that were a container at the time of importation;

but has a meaning affected by sections 9, 9A, 10 and 10A;

``authorisation'' has the meaning given by Division 3 of Part 7A.

``authorised officer'' , when used in a particular provision of this Act, means a person authorised by the Commissioner to exercise powers or perform functions under that provision;

``borne tax'' has the meaning given by section 11;

``Commissioner'' means the Commissioner of Taxation;

``company'' includes any body or association (whether or not it is incorporated), but does not include a partnership;

``computer program'' has the same meaning as in the Copyright Act 1968;

``container'' means:

(a)  packaging in which, or with which, any property ( ``the contents'' ) is packed or secured, in the ordinary course of a business, for the purpose of the marketing or delivery of the contents;

(b)  ancillary items that are packed or secured with the contents and are intended, and reasonably necessary, to allow or facilitate the use of the contents;

``CR1'' means the credit ground of that name in Table 3, and CR2, CR3 etc. have corresponding meanings;

``credit'' means a credit under Part 4;

``Customs Act'' means the Customs Act 1901;

``customs clearance area'' means an area that is designated or set aside for the performance of functions under the Customs Act;

``customs dealing'' means AD4b, AD10 or AD14b;

``customs duty'' means any duty of customs imposed by that name under a law of the Commonwealth;

``Customs Tariff'' means the Customs Tariff Act 1995 as amended by any Act, and as proposed to be amended by Customs Tariff Proposals introduced into the House of Representatives;

``delivery of customer's materials goods'' has the meaning given by section 22;

``Deputy Commissioner'' means a Deputy Commissioner of Taxation;

``duplicate'' , in relation to a computer program, means:

(a)  to copy or reproduce the program (with or without related information) so as to embody the program in goods; or

(b)  to convert the computer program to another language so as to embody the program in goods;

``duplicate'' , in relation to visual images or sounds, means to copy or reproduce the images or sounds so as to embody them in goods;

``eligible Australian traveller'' means a person defined to be an eligible Australian traveller by regulations made for the purposes of this definition;

``eligible foreign traveller'' means a person defined to be an eligible foreign traveller by regulations made for the purposes of this definition;

``eligible long-term lease'' means a lease of goods that meets all the following conditions:

(a)  the term of the lease is at least as long as the statutory period;

(b)  at or before the time of the grant of the lease, the lessor has been given evidence, in a form approved by the Commissioner, of the intention of the lessee or a sub-lessee to use the goods, during the whole of the statutory period, so as to satisfy an exemption Item;

(c)  no part of any tax borne by the lessor on the goods before the grant has been passed on by the lessor to any person;

``eligible repair goods'' has the meaning given by section 15C;

``eligible short-term lease'' has the meaning given by section 15A;

``embodied'' has the meaning given by section 13;

``excise duty'' means any duty of excise imposed by that name under a law of the Commonwealth;

``exemption declaration'' means a statement or declaration for the purposes of any provision of the sales tax law that refers to quoting an exemption declaration;

``exemption Item'' means an Item or subitem in Schedule 1 to the Exemptions and Classifications Act;

``exemption [R] Item'' means an exemption Item that is marked [R];

``Exemptions and Classifications Act'' means the Sales Tax (Exemptions and Classifications) Act 1992;

``export'' , in relation to goods, means export the goods from Australia, but:

(a)  has a meaning affected by section 6;

(b)  in relation to an eligible Australian traveller, includes taking the goods out of Australia as accompanied baggage;

(c)  in relation to Australian-used goods, includes taking or sending the goods out of Australia for alteration, repair, renovation or upgrading;

``export alteration goods'' has the meaning given by section 15D;

``first taxing day'' means the first day of the 4th month after the month of the year in which this Act receives the Royal Assent;

``general interest charge'' means the charge worked out under Division 1 of Part IIA of the Taxation Administration Act 1953.

``goods'' means any form of tangible personal property, but:

(a)  does not include property that is sold as second-hand and is manufactured exclusively or principally from goods that:

(i) were already Australian-used goods before the manufacture began; and

(ii) in their condition as parts of the property so manufactured, retain their character as Australian-used goods; and

(b)  has a meaning affected by section 12;

``goods for use as part of a car remuneration package'' has the meaning given by section 15E;

``import'' means import into Australia, but has a meaning affected by section 6;

``imported goods'' means goods that have been imported (whether or not the goods were manufactured in Australia);

``increase'' includes increase from nil;

``increased duty alcoholic goods'' has the meaning given by section 23A.

``indirect marketing sale'' has the meaning given by section 20;

``inwards duty free shop'' has the same meaning as in section 96B of the Customs Act;

``late-payment penalty'' means the general interest charge under section 68;

``lease'' , in relation to goods, means a lease by the owner of the goods and includes the letting or hiring of the goods under a hire-purchase agreement;

``lease AOU'' means an application to own use that consists of granting a lease;

``liquidator'' means a person who is required by law to carry out the winding-up of a company (whether or not the person has been appointed as a liquidator);

``local entry'' has the meaning given by section 23;

``locally enter goods under quote'' has the meaning given by section 15;

``manufacture'' includes:

(a)  production;

(b)  combining parts or ingredients so as to form an article or substance that is commercially distinct from the parts or ingredients;

(c)  applying a treatment to foodstuffs as a process in preparing them for human consumption;

(d)  processing or treating exposed photographic film or cinematograph film so as to produce a negative, transparency or film strip;

(e)  duplicating a computer program;

(f)  duplicating visual images or sounds, or both;

but does not include:

(g)  any action or process by which goods come into existence incidentally to the performance of work whose essential character is the performance of skilled services and not the bringing into existence of goods for the essential object of selling the goods or applying them to own use;

(h)  the duplication of a computer program by a person ( ``the duplicator'' ) if:

(i) the duplication results in a tax-advantaged computer program that is embodied in goods that are to be for retail sale by the duplicator; and

(ii) the duplicator did not manufacture the goods in which the program was to be embodied, and tax had become payable (either by the duplicator or someone else) on those goods sometime before the duplication;

(i)  any prescribed combination of parts or ingredients;

``manufacturer'' , in relation to particular goods, means the person who (not as an employee) manufactured the goods, whether or not the person owned the materials out of which the goods were manufactured;

``monthly remitter'' has the meaning given by section 62;

``motor vehicle depreciation limit'' means the motor vehicle depreciation limit that applies under section 57AF of the Income Tax Assessment Act 1936 or the car depreciation limit that applies under Division 42 of the Income Tax Assessment Act 1997;

``non-lease AOU'' means an application to own use that does not consist of the granting of a lease;

``obtain goods under quote'' has the meaning given by section 15;

``packing AOU'' means an AOU that consists of doing something with goods that results in the goods becoming a container for other property;

``Part 7A goods'' has the meaning given by section 91C.

``passed on'' , in relation to an amount of tax that has been borne by a person, does not include an amount that the person has passed on to another person, but has later refunded to that other person;

[``permanent media''] (Omitted by No 150 of 1992)

[``permanent microchip''] (Omitted by No 94 of 1995)

``person'' means any of the following:

(a)  a company;

(b)  a partnership;

(c)  a person in a particular capacity of trustee;

(d)  a body politic;

(e)  any other person;

``prescribed rules for export sales'' means the rules prescribed by the regulations setting out conditions that must be complied with in order for dealings with goods to be exempted, or otherwise relieved from sales tax, on the basis of the export, or intended export, of the goods;

``purchase goods under quote'' has the meaning given by section 15;

``quarterly remitter'' has the meaning given by section 62;

``quote'' means quote a registration number or exemption declaration;

``raw materials'' has the meaning given by section 7;

``reduce'' includes reduce to nil;

``registered person'' means a person who is registered under Part 6;

``registration number'' means the number allocated by the Commissioner in respect of a registration under this Act;

``relevant traveller'' has the same meaning as in section 96B of the Customs Act;

``retail sale'' means any sale that is not a wholesale sale;

``sale'' includes barter or exchange;

``sales tax'' or means tax that is payable under this Act and imposed as sales tax by another Act;

``sales tax law'' means:

(a)  this Act and the regulations under this Act;

(b)  the Exemptions and Classifications Act;

(c)  any Act that imposes any of the tax payable under this Act;

(d)  the Sales Tax Amendment (Transitional) Act 1992;

(e)  the Taxation Administration Act 1953, so far as it relates to the Acts covered by paragraphs (a) to (d);

(f)  any other Act, so far as it relates to any Act covered by paragraphs (a) to (e);

(g)  regulations under an Act other than this Act, so far as the regulations relate to any Act covered by paragraphs (b) to (f);

For the purposes of this definition, a reference to an Act includes a reference to part of an Act, and a reference to an Act covered by a paragraph of this definition is a reference to that Act so far as it is covered by that paragraph;

``sales tax quarter'' means a period of 3 months ending on 31 July, 31 October, 31 January or 30 April;

``Second Commissioner'' means a Second Commissioner of Taxation;

``statutory period'' , in relation to goods, means the period that starts at the time when the goods are first applied to a person's own use in Australia and ends at the earliest of the following times:

(a)  the end of 2 years after the time of that first application to own use;

(b)  the time when the goods are no longer reasonably capable of being used for the purpose for which goods of that kind are ordinarily used;

(c)  a time that the Commissioner considers to be appropriate in special circumstances;

``Table 1'', means the table of that number in Schedule 1;

``taxable dealing'' means an assessable dealing that happens on or after the first taxing day and for which no exemption is available under Division 2 of Part 3;

``taxable value'' means the taxable value that applies under Division 3 of Part 3;

``tax-advantaged computer program'' has the meaning given by section 14;

``tax-bearing dealing'' , in relation to an amount of tax borne by a person, means the dealing through which, or because of which, the tax was borne;

``tax borne'' has the meaning given by section 11;

``tax file number'' has the meaning given by section 202A of the Income Tax Assessment Act 1936.

``taxpayer'' means:

(a)  a person who is, has been or may be liable to tax;

(b)  a person who is or has been the claimant for a credit;

[``temporary media''] (Omitted by No 150 of 1992)

``tradex order'' has the meaning given by section 4 of the Tradex Scheme Act 1999.

``tradex scheme goods'' means imported goods that:

(a)  are nominated goods (within the meaning of the Tradex Scheme Act 1999) in relation to a tradex order; and

(b)  were covered by exemption Item 185A at the time of their local entry.

However, the goods cease to be tradex scheme goods if:

(c)  any of the circumstances referred to in subsection 21(1) of that Act occur in respect of any of the goods; or

(d)  the goods are exported.

``trustee'' includes any of the following:

(a)  a person appointed or constituted as trustee by act of parties, by order or declaration of a court, or by operation of law;

(b)  an executor, administrator or other personal representative of a deceased person;

(c)  a guardian or committee;

(d)  a receiver, or a receiver and manager;

(e)  an official manager of a company or a liquidator of a company;

(ea)  an administrator, within the meaning of the Corporations Law, of a company;

(eb)  an administrator of a deed of company arrangement executed by a company under Part 5.3A of that Law; or

(f)  a person who has the administration or control of any property that is affected by any express or implied trust;

(g)  a person who is acting in any fiduciary capacity;

(h)  a person who has the possession, control or management of any property of another person who is under any legal or other disability;

``wholesale sale'' means a sale to a person who purchases for the purpose of resale, but does not include:

(a)  a sale of goods from stock in a retail store (or retail section of a store) to make up for a temporary shortage of stock of the purchaser, if the goods are of a kind that are usually manufactured by the purchaser or are usually purchased by the purchaser for resale;

(b)  a sale of school requisites or sporting equipment to a teacher or school authority, for resale to students;

(c)  a sale of sporting equipment to a club for resale to members of the club.