Commonwealth Numbered Acts

SALES TAX LAWS AMENDMENT ACT 1985 No. 47, 1985 - SECT 52

52. Section 11 of the Principal Act is amended by inserting after sub-section
(1A) the following sub-sections:

"(1B) Where the Commissioner is satisfied that-

   (a)  goods have been leased to a registered person who, but for the
        operation of sub-section 3 (3) of the Sales Tax Assessment Act (No. 1)
        1930 as applied by this Act, would have been taken to have quoted his
        certificate in respect of the lease in accordance with sub-section 12
        (1) of that Act as so applied; and

   (b)  by reason of the operation of sub-section 3 (3) of that Act as so
        applied, the registered person was deemed not to have quoted his
        certificate in respect of the lease, then-

   (c)  if the Commissioner is satisfied that-

        (i)    tax is payable in respect of the lease but has not been paid;
               and

        (ii)   the tax has not been wholly or partly passed on to the
               registered person or, if so passed on, has been refunded to the
               registered person,
the Commissioner may remit the tax;

   (d)  if the Commissioner is satisfied that tax has been paid in respect of
        the lease and has not been wholly or partly passed on to the
        registered person-the Commissioner may pay to the person who paid the
        tax an amount equal to the tax so paid; or

   (e)  if the Commissioner is satisfied that-

        (i)    the tax has been wholly or partly passed on to the registered
               person; and

        (ii)   the tax has not been passed on by the registered person to some
               other person or, if passed on to some other person, has been
               refunded to that other person,
the Commissioner may pay to the registered person an amount equal to the tax
so paid and passed on to him.".