SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 3 - LIABILITY TO TAX

Division 5 - Tax not payable on certain dealings

SECTION 51A (Repealed by 101 of 2006)   GOODS BROUGHT INTO AUSTRALIA ON A TEMPORARY BASIS  

51A(1)  [Section 162(1) local entries]  

Tax is not payable on a dealing that is a local entry of goods if:

(a)  subsection 162(1) of the Customs Act 1901 applies to the goods; and

(b)  a Collector has been given a security or an undertaking, to the satisfaction of the Collector, for the payment of an amount equal to the sales tax that would otherwise have been payable for the dealing; and

(c)  the Collector has granted permission under that subsection to take delivery of the goods; and

(d)  the applicable provisions of regulations made under section 162 of that Act are complied with.

51A(2)  [Securities and undertakings]  

A security or an undertaking given under paragraph (1)(b) in respect of a dealing with goods may be enforced according to its tenor if:

(a)  the goods have been dealt with in a manner that is not in compliance with subsection (1); or

(b)  the goods are exported, otherwise than in accordance with subregulation 124(3) of the Customs Regulations; or

(c)  the goods are not exported within the time provided under subsection 162(3) of the Customs Act 1901.

A security must be returned to the person who gave it, and an undertaking may not be enforced, if the goods are exported and none of the above paragraphs apply.

51A(3)  [Section 162A(1) local entries]  

Tax is not payable on a dealing that is a local entry of goods if:

(a)  subsection 162A(1) of the Customs Act 1901 applies to the goods; and

(b)  the Chief Executive Officer of Customs has accepted a security or an undertaking for the payment of an amount equal to the sales tax that would otherwise have been payable for the dealing; and

(c)  a Collector has granted permission under subsection 162A(2) of that Act to take delivery of the goods.

51A(4)  [Securities and undertakings]  

A security or an undertaking given under paragraph (3)(b) in respect of a dealing with goods may be enforced according to its tenor if:

(a)  the goods are dealt with in a manner inconsistent with subregulation 125B(1) of the Customs Regulations without the consent of the Chief Executive Officer of Customs; or

(b)  paragraph 162A(5)(a) or (b) of the Customs Act 1901 applies to the goods.

A security must be returned to the person who gave it, and an undertaking may not be enforced, if the goods are exported and neither of the above paragraphs apply.

51A(5)  [Subregulation 125A(2) local entries]  

Tax is not payable on a dealing that is a local entry of goods if the goods are specified in an instrument in force under subregulation 125A(2) of the Customs Regulations unless the goods are dealt with in a manner inconsistent with subregulation 125B(2) of the Customs Regulations.

51A(6)  [Interpretation]  

In this section:

``Collector'' means a Collector for the purposes of the Customs Act 1901.