Commonwealth Numbered Acts

SALES TAX LAWS AMENDMENT ACT 1985 No. 47, 1985 - SECT 26

26. Section 2A of the Principal Act is repealed and the following sections are
substituted: Interpretation

"2A. In this Act, unless the contrary intention appears-
'Collector' has the same meaning as it would have if the Customs Act were
incorporated and read as one with this Act;
'Comptroller' means the Comptroller-General of Customs;
'Customs' has the same meaning as in the Customs Act;
'Customs Act' means the Customs Act 1901;
'customs duty' means duty of Customs-

   (a)  imposed by the Customs Tariff Act 1982;

   (b)  demanded or collected in pursuance of-

        (i)    a Customs Tariff Proposal introduced into the House of
               Representatives; or

        (ii)   a notice published in the Gazette in accordance with
               section 273EA of the Customs Act; or

   (c)  imposed by the Customs Tariff (Anti-Dumping) Act 1975;
'import' means import into Australia;
'owner'-

   (a)  in relation to any goods, includes any person (other than an officer
        of Customs) being or holding himself out to be the owner, importer,
        exporter, consignee, agent, or person possessed of, or beneficially
        interested in, or having any control of, or power of disposition over,
        the goods; and

   (b)  in relation to goods, being a ship or aircraft, includes every person
        acting as agent for the owner or to receive freight or other charges
        payable in respect of the ship or aircraft.

Entry for home consumption

"2B. (1) For the purposes of this Act, a person enters goods for home
consumption at a particular time if-

   (a)  an entry for home consumption in respect of the goods is given by the
        person in accordance with section 36 of the Customs Act; or

   (b)  an entry for home consumption in respect of the goods having been
        given by the person under section 37 of that Act, the goods are, by
        virtue of that section, taken to be entered for home consumption.



"(2) Where, at a particular time-

   (a)  the delivery of goods for home consumption is approved in pursuance of
        section 71A of the Customs Act;

   (b)  goods are delivered for home consumption in pursuance of permission
        granted under sub-section 71B (1) of that Act, not being goods that,
        before delivery, are forfeited by virtue of paragraph 229 (1) (g) of
        that Act;

   (c)  imported goods are sold in pursuance of section 72, 87, 96, 111A, 206
        or 207 of that Act;

   (d)  imported goods are delivered to a person-

        (i)    in pursuance of-

                (A)  an authority given under sub-section 208 (1) or (2) of
                     that Act; or

                (B)  an order of a court made in an action for condemnation or
                     recovery of the goods or in an action for a declaration
                     that the goods are not forfeited under that Act; or

        (ii)   being goods that have been seized under section 203 of that
               Act-on the basis that the goods are not forfeited goods;

   (e)  the delivery of imported goods to the owner of the goods is authorized
        under sub-section 209 (6) of that Act;

   (f)  a demand is made in pursuance of section 35A or 149 of that Act in
        relation to imported goods;

   (g)  goods are deemed, by virtue of sub-section 96A (12) of that Act, to be
        entered for home consumption by the proprietor of a duty free shop;

   (h)  imported goods are taken out of a warehouse in pursuance of permission
        granted under sub-section 97 (1) of that Act; or

   (j)  goods are delivered in pursuance of permission given under section 6B
        of this Act, the person-

   (k)  where delivery of goods is approved, or goods are delivered or
        authorized to be delivered, as described in paragraph (a), (b), (d),
        (e) or (j), as the case may be-to whom the goods are, or are to be,
        delivered;

   (m)  where the goods are sold as described in paragraph (c)-who owned the
        goods immediately before the sale;

   (n)  where a demand is made in relation to the goods as described in
        paragraph (f)-to whom the demand is made;

   (o)  where paragraph (g) applies-by whom the goods are so deemed to be
        entered; or

   (p)  where paragraph (h) applies-to whom the permission referred to in that
        paragraph is given, shall be deemed, for the purposes of this Act, to
        enter the goods for home consumption at that time.

"(3) Where-

   (a)  but for this sub-section, goods would, by virtue of sub-section (1),
        be taken to be entered for home consumption by a person at a
        particular time; and

   (b)  at a later time-

        (i)    the entry referred to in that sub-section given under
               section 36 or 37 of the Customs Act is withdrawn under
               sub-section 38 (1) or (2) of that Act; or

        (ii)   the person does not withdraw the entry as described in
               sub-paragraph (i), but is taken to enter the goods for home
               consumption by virtue of sub-section (2), the goods shall,
               notwithstanding sub-section (1) of this section, but subject to
               sub-section (5), be taken not to have been entered for home
               consumption at the time referred to in paragraph (a).

"(4) Where-

   (a)  at a particular time, goods are taken to be entered for home
        consumption by virtue of sub-section (2); and

   (b)  at a later time, a person would, but for this sub-section, be taken to
        enter the goods for home consumption by virtue of sub-section (1), the
        second-mentioned person shall, notwithstanding sub-section (1), be
        taken not to enter the goods for home consumption at that later time.

"(5) Where-

   (a)  a person is taken to have entered goods for home consumption by virtue
        of sub-section (1);

   (b)  the entry referred to in that sub-section given under section 36 or 37
        of the Customs Act is later withdrawn under sub-section 38 (1) or (2)
        of that Act;

   (c)  the goods have subsequently been entered for home consumption in the
        manner referred to in sub-section (1), whether or not they were
        entered for warehousing after the withdrawal and before they were
        subsequently entered for home consumption; and

   (d)  but for this sub-section, the rate of sales tax applicable on the sale
        value of the goods would, by reason of a reduction of a rate of tax
        that occurred before the withdrawal, be less than the rate of tax that
        would have been applicable to the goods if there had been no
        withdrawal, the goods shall, notwithstanding the withdrawal, be taken
        to have been entered for home consumption at the time when the goods
        were entered for home consumption by virtue of the entry referred to
        in paragraph (a).".