SWIMMING POOLS TAX REFUND ACT 1992 (Repealed)

SECTION 3   INTERPRETATION  

3    In this Act:

``Commissioner'' means the Commissioner of Taxation;

`` in situ pool tax'' means the tax referred to in the definition of ``in situ pool tax provisions'';

`` in situ pool tax payment'' means an amount paid to the Commissioner in purported compliance with the requirements of the law relating to sales tax, or under an agreement, to pay in situ pool tax;

`` in situ pool tax provisions '' means the provisions of the Sales Tax Assessment Act (No. 1) 1930 that, when incorporated and read as one with the Sales Tax Act (No. 1) 1930, would have had the effect of imposing a tax on a sale value of so much of a swimming pool as is constructed in situ, but which, in accordance with the judgment of the High Court in Mutual Pools & Staff Pty Ltd v Federal Commissioner of Taxation (1992) 104 ALR 545, were of no effect;

`` in situ pool tax refund payment'' means any payment that the Commonwealth is liable to make by way of refund of an in situ pool tax payment, whether the liability arose as a result of a refund agreement or otherwise;

``pool builder'' means the person to whom an in situ pool tax refund payment is liable to be made;

``pool purchaser'' means a person for whom a swimming pool referred to in the definition of `in situ pool tax provisions' was constructed;

``refund agreement'' means an agreement having the effect that the Commonwealth is required to refund an in situ pool tax payment together with interest.

 

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