SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) REGULATIONS (Repealed by 216 of 2006)
REGULATION 1 (Repealed by 216 of 2006)
CITATION
1
These Regulations may be cited as the Sales Tax (Exemptions
and Classifications) Regulations.
REGULATION 2 (Repealed by 216 of 2006)
COMMENCEMENT
2
These Regulations commence on 1 January 1993.
REGULATION 3 (Repealed by 216 of 2006)
INTERPRETATION
3
In these Regulations, unless the contrary intention appears:
``Act''
means the Sales Tax (Exemptions and Classifications)
Act 1992;
``member''
, in relation to circumstances prescribed for the purposes of
item 134, 135, 136 or 137 of Schedule 1 to the Act, means a member of the
armed forces mentioned in the item.
REGULATION 4 (Repealed by 216 of 2006)
UNITED KINGDOM, CANADIAN AND NEW ZEALAND ARMED FORCES
4
For the purposes of items 134, 136 and 137 in Schedule 1 to the Act, the following circumstances are prescribed:
(a)
during the tour of duty in which the member is serving in Australia and acquires the motor vehicle - he or she has not previously imported or purchased a motor vehicle (except a motor vehicle to which subregulation 10(1) or (2) of the Sales Tax Assessment
Regulations applies);
(b)
during the tour of duty in which the member is serving in Australia and acquires the motor vehicle - he or she has previously imported or purchased a motor vehicle or motor vehicles, and:
(i) in respect of each motor vehicle imported - the vehicle has been entered for home consumption under the Customs Act 1901 and the sales tax has been paid by the member; or
(ii) in respect of each motor vehicle purchased - the purchase price paid by the member included an amount equal to the sales tax paid or payable;(c) during the tour of duty in which the member is serving in Australia and acquires the motor vehicle - he or she has previously imported or purchased one motor vehicle that was exempted from sales tax under the circumstances prescribed in paragraph (a) or (b), and:
(i) the previous motor vehicle is still owned and used by the member at the time of the purchase of the second motor vehicle; and
(ii) the Commissioner is satisfied that the domestic circumstances of the member are such that 2 motor vehicles are reasonably needed for use by the member and his or her family.REGULATION 5 (Repealed by 216 of 2006) UNITED STATES FORCES 5(1) [Kinds of goods prescribed] For the purposes of subitem 135(1) in Schedule 1 to the Act, goods of all kinds are prescribed, except motor vehicles. 5(2) [Circumstances prescribed] For the purposes of subitem 135(2) in Schedule 1 to the Act, the following circumstances are prescribed: (a) during the tour of duty in which the member is serving in Australia and acquires the motor vehicle - he or she has not previously imported or purchased a motor vehicle to which subitem 135(4) or 135(2) in the Schedule applies; (b) during the tour of duty in which the member is serving in Australia and acquires the motor vehicle - he or she has previously imported or purchased one motor vehicle that was exempted from sales tax under the circumstances prescribed in paragraph (a), and:
(i) the previous motor vehicle is still owned and used by the member at the time of the purchase of the second motor vehicle; and
(ii) the Commissioner is satisfied that the domestic circumstances of the member are such that 2 motor vehicles are reasonably needed for use by the member and his or her family.5(3) [Goods prescribed] For the purposes of subitem 135(3) in Schedule 1 to the Act, goods covered by item 11 in Part1 of Schedule 4 to the Customs Tariff are prescribed.