SECTION 5
RETURNS
5(1)
[Return within 21 days of taxing event]
Notwithstanding anything contained in any Sales Tax Assessment Act, a person who is a monthly remitter in relation to a month, who is registered or required to be registered under any such Act and who, during that month -
(a)
sells goods;
(b)
being a manufacturer of goods, treats those goods as stock for sale by him by retail; or
(c)
applies goods to his own use;
shall, within twenty-one days after the close of that month, furnish to the Commissioner, for the purposes of the ascertainment of the liability of that person to sales tax in respect of those goods, a return of those goods.
History
S 5(1) amended by No 52 of 1991, s 3 and Sch, effective 24 April 1991, applicable to Acts after 31 July 1991 and quarter commencing 1 August 1991, by substituting ``a person who is a monthly rernitter in relation to a month,'' for ``any person''; substituting ``that month'' for ``any month''; omitting ``of Taxation''; adding at the end of para (b) ``or''; omitting ``or'' from para (c); omitting para (d). S 5(1) formerly read:
5(1)
Notwithstanding anything contained in any Sales Tax Assessment Act, any person who is registered or required to be registered under any such Act and who, during any month-
(a)
sells goods;
(b)
being a manufacturer of goods, treats those goods as stock for sale by him by retail;
(c)
applies goods to his own use; or
(d)
leases goods to a lessee
shall, within twenty-o
ne days after the close of that month, furnish to the Commissioner of Taxation, for the purposes of the ascertainment of the liability of that person to sales tax in respect of those goods, a return of those goods.
See note under s 1.
5(1A)
[Return within 21 days of quarter]
In spite of anything contained in any Sales Tax Assessment Act, a person who is a quarterly remitter in relation to a sales tax quarter, who is registered or required to be registered under any such Act and who, during the quarter:
(a)
sells goods; or
(b)
being a manufacturer of goods, treats those goods as stock for sale by the person by retail; or
(c)
applies goods to his or her own use;
must, within 21 days after the end of the quarter, give to the Commissioner, for the purposes of the ascertainment of the liability of that person to sales tax in respect of those goods, either:
(d)
a return for the quarter; or
(e)
a separate. monthly return for each month in the quarter.
History
S 5(1A) inserted by No 52 of 1991, s 3 and Sch, effective 24 April 1991 and applicable to Acts after 31 July 1991 and quarter commencing 1 August 1991. See note under s 1.
5(1B)
[Lease returns]
In spite of anything contained in any Sales Tax Assessment Act, where:
(a)
a person is registered or required to be registered under any such Act; and
(b)
during a month, the person leases goods to a lessee;
the person must, within 21 days after the end of the month, give to the Commissioner, for the purposes of the ascertainment of the liability of the person to sales tax in respect of those goods, a return of those goods.
History
S 5(1B) inserted by No 52 of 1991, s 3 and Sch, effective 24 April 1991 and applicable to Acts after 31 July 1991 and quarter commencing l August 1991. See note under s 1.
5(2)
[Form of return]
Every return furnished under this section shall be in the prescribed form and shall set forth such information as is prescribed or, where no such form is prescribed, shall be in such form as is authorized by the Commissioner, and, in either case, shall set forth such information as is required for the due completion of that form.
History
S 5(2) amended by No 52 of 1991, s 3 and Sch, effective 24 April 1991, by substituting ``this section'' for ``the last preceding sub-section''.
5(3)
[Details required]
Without restricting the generality of the foregoing provisions of this section, forms of returns may, for the purposes of those provisions, be prescribed or authorized which will permit, in cases provided for in the forms, a person required to furnish a return under this section in respect of goods sold by him or applied by him to his own use, to furnish a return without specifying which of the Sales Tax Assessment Acts applies to those goods.
5(4)
(Omitted by No 216 of 1973)
History
S 5(4) which contained transitional provisions was omitted by No 216 of 1973, effective 31 December 1973.
5(5)
[Return pursuant to section]
Any return furnished under this section by any person in respect of any goods shall, subject to this Act, be in lieu of any return required to be furnished by him under any Sales Tax Assessment Act in respect of those goods.
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