SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 11 - MISCELLANEOUS

Division 4 - Miscellaneous

SECTION 130 (Repealed by 101 of 2006) CANCELLATION OF CERTAIN EXEMPTIONS PROVIDED UNDER OTHER ACTS IN RELATION TO COMMONWEALTH-CONTROLLED AUTHORITIES

View history reference

130(1) [Cancellation of certain exemptions]

This section cancels the effect of a provision of another Act (other than an Act that is part of the sales tax law) that would have the effect of:

(a) exempting a particular Commonwealth-controlled authority from sales tax; or

(b) exempting another person from sales tax on goods for use by a particular Commonwealth-controlled authority.

130(2) [Application date]

View history reference

The cancellation does not apply in relation to goods (other than goods for use by the authority as part of a car remuneration package) if the provision of the other Act is enacted after 13 May 1987 and refers specifically to sales tax (whether or not it uses the words ``sales tax'' ).

View history note

130(2A) [Cancellation not to apply]

View history reference

The cancellation does not apply in relation to goods for use by the authority as part of a car remuneration package if the provision of the other Act:

(a) is enacted after 13 May 1987; and

(b) refers specifically to sales tax in relation to goods for use by the authority as part of a car remuneration package.

View history note

130(3) [``Commonwealth-controlled authority'']

In this section:

``Commonwealth-controlled authority'' means:

(a) a body established before 14 May 1987 and specified in regulations made for the purposes of this paragraph;

(b) any of the following bodies established on or after 14 May 1987:

(i) a corporation established for a public purpose by a law of the Commonwealth;

(ii) a company in which the Commonwealth has a controlling interest;

(iii) a company in which a controlling interest is held by:
(A) a corporation established for a public purpose by a law of the Commonwealth; or

(B) a company in which the Commonwealth has a controlling interest.

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.