Commonwealth Numbered Acts

SALES TAX ASSESSMENT ACT 1992

TABLE OF PROVISIONS

           Long Title

   1.      Short title  
   2.      Commencement  
   3.      How the sales tax law applies to things outside Australia and things happening before commencement  
   4.      States and Territories are bound by the sales tax law  
   5.      General definitions  
   6.      Offshore installations: modified meaning of "Australia", "export" and "import"  
   7.      Use of goods as raw materials in manufacturing goods, or in constructing or repairing property  
   8.      Manufacture of certain goods treated as happening in the course of a business  
   9.      Goods sent overseas for alteration: affects meaning of "Australian-used goods"  
   10.     Leased goods exported before being used: affects meaning of "Australian-used goods"  
   11.     Meaning of "borne tax" and "tax borne"  
   12.     Inserts in newspapers, magazines etc. are to be treated as separate goods  
   13.     Meaning of "embodying visual images, sounds or computer programs in goods"  
   14.     Meaning of "tax-advantaged computer program"  
   15.     Meaning of "obtain goods under quote" etc.  
   15A.    Meaning of "eligible short-term lease" etc.  
   15B.    Post-trial sale or post-trial lease  
   16.     General rules for taxing assessable dealings  
   17.     Sale time brought forward if purchaser uses the goods before title passes  
   18.     Overview of this Subdivision  
   19.     Royalty-inclusive sale (AD2c and AD12c) or AOU (AD3d and AD13d)  
   20.     Indirect marketing sale (AD2d and AD12d)  
   21.     Untaxed-goods sale (AD2e and AD12e) or AOU (AD3a and AD13a)  
   22.     Delivery of customer's materials goods (AD4a)  
   23.     Local entry of imported goods (AD10)  
   24.     Exemption if exemption Item is unconditionally satisfied  
   25.     Exemption for non-lease AOU if applier intends to satisfy exemption Item  
   26.     Exemption for lease AOU if lease is an eligible long-term lease or an eligible short-term lease  
   27.     Exemption if purchaser/customer quotes  
   28.     Exemption for customs dealing if taxpayer quotes  
   29.     Exemption for taxpayer with annual sales tax liability of $10,000 or less  
   30.     Sale or AD4a of goods intended for export  
   31.     Packing AOU if container and contents intended for export  
   32.     Lease AOU of goods intended for export  
   33.     Exemption for local entry if goods have been taxed while in bond  
   34.     How to work out the taxable value of a taxable dealing  
   35.     Taxable dealing with goods that are the contents of a container  
   36.     Assessable dealing with goods that involve the payment of an associated royalty  
   37.     Assessable dealing with goods in bond  
   38.     Amounts not to be added if they are already included in the taxable value  
   39.     Assessable dealing with prefabricated building or building section  
   40.      Sale of newspaper, magazine etc. inserts  
   41.     AD2a sale of photographs exposed in the camera by the seller  
   42.     Taxable dealing with goods imported after being exported for alteration  
   43.     Agreement between taxpayer and Commissioner regarding calculation of taxable value  
   44.     Overview of this Division  
   45.     Goods incorporating tax-advantaged computer programs  
   46.     Goods incorporating videotex equipment  
   47.     Goods incorporating solar panels etc.  
   48.     Goods incorporating a milk tank  
   49.     Luxury motor vehicle for disabled person  
   50.     Customs dealing with goods that are partly exempt from customs duty  
   50A.    Agreements relating to eligible short-term leases  
   51.     Credit entitlements  
   52.     Sufficient link between input goods and output goods  
   53.     Claimant may deduct credit from tax payable in respect of return  
   54.     Commissioner not required to consider credit claims for less than $200  
   55.     Credits to be applied against tax liabilities and excess refunded  
   56.     Excess credits must be repaid  
   57.     Clawback of CR21 credit on later recovery of bad debt  
   58.     Clawback of CR9 credit on later sale of faulty goods  
   59.     Agreement with Commissioner regarding credits  
   60.     Claimant may object against Commissioner's decision on credit claim  
   61.     Requirement to lodge returns  
   62.     Meaning of "monthly remitter" and "quarterly remitter"  
   63.     Normal due date for payment of tax (other than tax on a customs dealing)  
   64.     Normal due date for payment of tax on a customs dealing  
   65.     Commissioner may bring forward due date if taxpayer about to leave Australia  
   66.     Commissioner may extend time for payment  
   67.     Manner in which tax must be paid  
   68.     Penalty for late payment  
   69.     Recovery of unpaid tax  
   70.     Recovery of tax paid on behalf of another person  
   71.     Recovery of tax from joint taxpayers  
   72.     Recovery of tax from trustee of deceased taxpayer  
   73.     Recovery of tax from unadministered deceased estate  
   74.     Commissioner may collect money from person who owes money to a taxpayer  
   75.     Service of notices in recovery proceedings if taxpayer absent from Australia etc.  
   76.     Remission of tax not paid within 3 years after it became payable  
   77.     Remission if tax underpaid in reliance on Commissioner's interpretation of the sales tax law  
   78.     Registration  
   79.     Commissioner may refuse registration  
   80.     Cancellation of registration  
   81.     Registered person must notify Commissioner of certain matters  
   82.     Standard grounds for quoting registration number  
   83.     Standard grounds for quoting exemption declaration  
   84.     Additional quoting grounds in special circumstances  
   85.     Monthly quoting with approval of Commissioner  
   86.     Manner in which quote must be made  
   87.     Registered person not entitled to quote an exemption declaration, and vice versa  
   88.     Incorrect quote nevertheless effective for certain purposes  
   89.     Quote not effective for certain purposes if there are grounds for believing it was improperly made  
   90.     Quote on goods applies also to container for the goods  
   91.     Improper quoting is an offence  
   92.     Division allows cancellation of tax benefits under avoidance schemes  
   93.     Obtaining a tax benefit under a scheme to which this Division applies  
   93A.    Commissioner may cancel tax benefits obtained under schemes to which this Division applies  
   94.     Alteration of tax liability or credit if affected by non-arm's length transaction  
   95.     Apportionment of global amounts  
   96.     Penalty for failure to provide return or other information  
   97.     Penalty for making false statements etc.  
   98.     Penalty if general anti-avoidance provision applies  
   99.     Assessment of penalty and due date for payment  
   100.    Remission of penalty  
   101.    General powers of Commissioner to make an assessment of tax payable by a person  
   102.    Taxpayer may require Commissioner to make an assessment  
   103.    Taxpayer's liability not dependent on assessment  
   104.    Amendment of assessment  
   105.    Commissioner must give the taxpayer notice of the assessment  
   106.    Later assessment prevails in case of inconsistency  
   107.    Taxpayer may object against assessment  
   108.    Commissioner may direct a person to provide information  
   109.    Access to premises etc.  
   110.    Protection of confidentiality of information  
   111.    Commissioner has general administration of sales tax law  
   112.    Commissioner must prepare annual report  
   113.    Formal requirements for returns, notifications etc.  
   114.    Notices etc. by Commissioner must be in writing  
   115.    Court must take judicial notice of signature of Commissioner etc.  
   116.    Evidentiary effect of notice of assessment etc.  
   117.    Application of sales tax law to partnerships  
   118.    Application of sales tax law to unincorporated companies  
   119.    Trustee to be treated as separate person for each trustee capacity  
   120.    Public officer of a company  
   121.    Liability of directors etc. of a company  
   122.    Special obligations for agents and trustees  
   123.    Obligations of liquidator or receiver  
   124.    Obligations of agent winding up business for absentee principal  
   125.    Sales tax must be specified on invoice for wholesale sales  
   126.    False pretence concerning amount of sales tax borne  
   127.    Persons with possible sales tax liability must keep records  
   128.    Alteration of contracts if cost of supplying etc. assessable goods is affected by later alteration to sales tax law  
   129.    Amending Acts cannot impose penalties etc. earlier than 28 days after Royal Assent  
   130.    Cancellation of certain exemptions provided under other Acts in relation to Commonwealth-controlled authorities  
   131.    Regulations  
           SCHEDULE 1