Commonwealth Numbered Acts

SALES TAX LAWS AMENDMENT ACT 1985 No. 47, 1985 - SECT 28

28. (1) Sections 4 and 5 of the Principal Act are repealed and the following
sections are substituted: Sale value of imported goods

"4. (1) For the purposes of this Act, the sale value of imported goods that
are entered for home consumption by-

   (a)  an unregistered person; or

   (b)  a registered person who does not quote his certificate in respect of
        the entry, shall be an amount equal to 120% of the sum of-

   (c)  the customs value of the goods as determined in accordance with
        Division 2 of Part VIII of the Customs Act; and

   (d)  the amount of customs duty (if any) that is, or may become, payable in
        respect of the goods.



"(2) Where, under section 36 or 37 of the Customs Act, an entry is given in
respect of goods the customs value of which is required to be ascertained for
the purposes of sub-section (1), then, pending the ascertainment of that value
for the purposes of that Act, the amount set out in that entry as the customs
value shall be taken to be the customs value for the purposes of that
sub-section.

"(3) Notwithstanding sub-section (1), where, at a particular time, imported
goods are entered for home consumption (which entry is in this sub-section
referred to as the 're-importation'), being goods that, prior to that time,
had been exported from Australia for repair after having been entered for home
consumption by an unregistered person or by a registered person who did not
quote his certificate in respect of the entry of the goods (which entry is in
this sub-section referred to as 'the first entry'), then, unless by reason of
section 6A or 6B sales tax was not payable on the sale value of the goods in
respect of the first entry, the sale value of the goods in relation to the
re-importation is an amount equal to-

   (a)  where an amount of customs duty has or will become payable in respect
        of the re-importation and is, or is to be, calculated solely by
        reference to the value of the repairs-the sum of-

        (i)    the value of the repairs for the purpose of calculating the
               amount of customs duty; and

        (ii)   the amount of customs duty;

   (b)  where an amount of customs duty (in this paragraph referred to as 'the
        duty') has or will become payable in respect of the re-importation and
        is not, or will not be, calculated solely by reference to the value of
        the repairs-the sum of-

        (i)    the amount (in this paragraph referred to as the 'repair
               value') that, in the opinion of the Commissioner, would have
               been the value of the repairs for the purpose of calculating an
               amount of customs duty payable in respect of the re-importation
               if that last-mentioned amount had been calculated solely by
               reference to the value of the repairs; and

        (ii)   the amount ascertained in accordance with the formula-
AB
----
C
where-
A is the repair value;
B is the duty; and
C is the value of the goods for the purposes of calculating the duty; or

   (c)  where an amount of customs duty has not, and will not, become payable
        in respect of the re-importation-the amount that, in the opinion of
        the Commissioner, would have been the value of the repairs for the
        purpose of calculating an amount of customs duty in respect of the
        re-importation if customs duty had become payable in respect of the
        re-importation and had been calculated solely by reference to the
        value of the repairs.



"(4) Where goods are imported subject to a payment of royalty, the sale value
of the goods otherwise determined under this section shall be deemed to be
increased by such amount as, in the opinion of the Commissioner, is the value
of the royalty. Liability for tax

"5. (1) Sales tax on goods the sale value of which is specified in section  4 
shall be paid-

   (a)  where goods are taken to be entered for home consumption by virtue of
        sub-section 2B (1)-by the person who so enters the goods; or

   (b)  where the goods are taken to be entered for home consumption by virtue
        of sub-section 2B (2)-by the person who is, by virtue of that
        sub-section, taken to have so entered the goods.



"(2) Where 2 or more persons are taken by virtue of paragraph 2B (2) (m) to
have entered particular goods for home consumption, those persons are, for the
purposes of paragraph (1) (b), jointly and severally liable to pay the tax in
respect of those goods.

"(3) Where 2 or more persons are jointly and severally liable to pay an amount
of tax by virtue of sub-section (2) and one of those persons has paid any of
that amount, the person may recover in a court of competent jurisdiction, by
way of contribution and as a debt, from the other person or any of the other
persons, as the case may be, such part of the amount paid as the court
considers just and equitable. No tax payable on entry of certain goods

"5A. (1) Where-

   (a)  a person becomes liable to pay tax under the Sales Tax Assessment Act
        (No. 6) 1930 or the Sales Tax Assessment Act (No. 7) 1930 in respect
        of the sale of goods; and

   (b)  the purchaser subsequently enters the goods for home consumption,
        then, notwithstanding anything contained in section 5, sales tax is
        not payable under this Act in respect of the entry.

"(2) Where goods that are owned by the Crown by reason of the forfeiture of
the goods under the Customs Act are deemed to be entered for home consumption
by virtue of the sale of the goods in the manner described in paragraph 2B (2)
(c), then, notwithstanding anything contained in section 5, sales tax is not
payable under this Act in respect of the entry.".

(2) Until the commencement of sub-section (1), section 4 of the Principal Act
has effect as if the following sub-section were added at the end:

"(5) Where goods are imported subject to a payment of royalty, the sale value
of the goods otherwise determined under this section shall be deemed to be
increased by such amount as, in the opinion of the Commissioner, is the value
of the royalty.".