Commonwealth Numbered Acts

SALES TAX LAWS AMENDMENT ACT 1985 No. 47, 1985 - SECT 4

4. (1) Section 3 of the Principal Act is amended-
(a) by inserting after the definition of "Agent" in sub-section (1) the
following definition:



" 'Arrangement' means any arrangement, agreement or understanding-

   (a)  whether formal or informal;

   (b)  whether express or implied; or

   (c)  whether or not enforceable, or intended to be enforceable, by legal
        proceedings;";

   (b)  by omitting from sub-section (1) the definitions of "Manufactured" and
        "Manufactures";

   (c)  by omitting the definition of "Wholesale Merchant" from sub-section
        (1) and substituting the following definition:



" 'Wholesale Merchant' means-

   (a)  a person who engages, whether exclusively or not, in the sale of goods
        by wholesale, and includes-

        (i)    a trustee in whom the ownership of the business of any
               wholesale merchant or manufacturer becomes vested, or who
               becomes entitled to the possession, management or control of
               that business or of the goods of that business, and who sells
               those goods, whether in the course of carrying on or in the
               course of winding-up or realizing that business;

        (ii)   a person who, notwithstanding that the person manufactures
               goods for another person, is, pursuant to the definition of
               'Manufacturer', deemed not to be the manufacturer of the goods;
               and

        (iii)  a person who applies any process or treatment to goods which
               are-

                (A)  to be used in, wrought into or attached to goods to be
                     manufactured by a manufacturer;

                (B)  supplied to the person by the manufacturer of those goods
                     for the purpose of having them brought into the form or
                     condition in which they are to be marketed or used or
                     further processed or treated by the manufacturer; or

                (C)  to be exported from Australia and which are to be used
                     in, wrought into or attached to goods to be manufactured
                     outside Australia; or

   (b)  a person who sells goods under an indirect marketing arrangement.";

   (d)  by omitting sub-sections (2) and (3) and substituting the following
        sub-sections:



"(2) Subject to sub-section (3), a person shall, for the purposes of this Act
(except Part III), be taken to quote his certificate when he quotes his
certificate in the manner referred to in sub-section 12 (1).



"(3) Where a person purports to quote a certificate to another person, and the
other person has reasonable grounds to believe that-

   (a)  the first-mentioned person-

        (i)    is not a registered person;

        (ii)   is quoting the certificate otherwise than in accordance with
               sub-section 12 (1); or

        (iii)  is prohibited, by virtue of a notice issued under sub-section
               15A (1), from quoting the certificate;

   (b)  the quotation-

        (i)    is false or misleading in a material particular; or

        (ii)   omits any matter or thing without which the quotation is
               misleading in a material particular; or

   (c)  the Commissioner has published or provided information relating to the
        certificate under section 16A,
the first-mentioned person shall, for the purposes of this Act (except Part
III), be deemed not to have quoted his certificate."; and

   (e)  by inserting after sub-section (4) the following sub-section:



"(4A) A reference in this Act to a person selling goods under an indirect
marketing arrangement is a reference to a person (in this sub-section referred
to as the 'vendor'), who is not the manufacturer of the goods, selling goods
by retail-

   (a)  under an arrangement that provides, directly or indirectly, for the
        sale of goods (whether ascertained or not) by the vendor through
        another person acting for and on behalf of the vendor, whether in the
        name of the vendor or in any other name, but not being an employee of
        the vendor; or

   (b)  from premises that-

        (i)    are used principally for the sale of goods by retail by any
               other person or persons; and

        (ii)   are held out to be premises of, or used by, the other person or
               persons.".

(2) Section 3 of the Principal Act is amended by omitting from sub-section
(1) the definition of "Manufacture" and substituting the following definition:

" 'Manufacture' includes-

   (a)  production;

   (b)  the combination of parts or ingredients whereby an article or
        substance is formed that is commercially distinct from those parts or
        ingredients; and

   (c)  any treatment applied to foodstuffs as a process in the preparation of
        the foodstuffs for human consumption,
but does not include a combination falling within paragraph (b) (other than a
combination whereby a prescribed article or substance is formed) if, in the
opinion of the Commissioner, the combination is of a kind that is customarily
undertaken by persons who use the articles or substances formed by
combinations of that kind for the purposes for which the articles or
substances are intended to be ultimately used;".