Taxation Laws Amendment Act (No. 2) 1993 (18 of 1993)

PART 6   AMENDMENT OF THE SALES TAX ASSESSMENT ACT 1992

Division 2   Amendments relating to contents of containers

70   Schedule 1

Schedule 1 to the Principal Act is amended:

(a) by omitting all the words in column (3) of Table 3 in relation to CR7 and substituting:

"Claimant is the taxpayer for an assessable dealing with goods ('the output goods') that is not taxable (for any reason except section 29). Claimant has borne tax on other goods ('the input goods') that have a sufficient link (as defined by section 52) with the output goods. The input goods are not covered by exemption Item 27 (3).";

(b) by inserting after credit ground CR8 in Table 3 the following credit ground:

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CR8A Ensuring no Claimant is the the tax time of the

double tax taxpayer for an borne on the assessable

in respect of assessable container dealing

containers dealing (other

than one that is

not taxable

because of

section 29) with

goods that are

the contents of a

container.

Container is not

covered by

exemption Item

27(3). Claimant

has borne tax on

the container.

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