Commonwealth Numbered Acts

SALES TAX LAWS AMENDMENT ACT 1985 No. 47, 1985 - SCHEDULE

SCHEDULE
Section 61
AMENDMENT OF VARIOUS LAWS
Administrative Decisions (Judicial Review) Act 1977 Schedule 1-
Omit from paragraph (e)-

"Sales Tax Assessment Act (No. 1) 1930
Sales Tax Assessment Act (No. 2) 1930
Sales Tax Assessment Act (No. 3) 1930
Sales Tax Assessment Act (No. 4) 1930
Sales Tax Assessment Act (No. 5) 1930
Sales Tax Assessment Act (No. 6) 1930
Sales Tax Assessment Act (No. 7) 1930
Sales Tax Assessment Act (No. 8) 1930
Sales Tax Assessment Act (No. 9) 1930",
substitute "Acts providing for the assessment of sales tax".
Crimes (Taxation Offences) Act 1980 Sub-section 3 (1)-
Omit the definition of "Sales Tax Assessment Acts", substitute the following
definition:

" 'Sales Tax Assessment Acts' means-

   (a)  the Acts providing for the assessment of sales tax; and

   (b)  the Sales Tax Procedure Act 1934;".
Income Tax Assessment Act 1936 Sub-section 215 (3D)-
Omit paragraph (b), substitute the following paragraph:

"(b) tax within the meaning of sub-section 32 (2) of the Sales Tax Assessment
Act (No. 1) 1930 or of that sub-section as applied by any other Act providing
for the assessment of sales tax;".

Pay-roll Tax Assessment Act 1941 Sub-section 30 (3C)-
Omit paragraph (b), substitute the following paragraph:

"(b) tax assessed under an Act providing for the assessment of sales tax;".

Pay-roll Tax (Territories) Assessment Act 1971 Sub-section 30 (3C)-
Omit paragraph (b), substitute the following paragraph:

"(b) tax within the meaning of sub-section 32 (2) of the Sales Tax Assessment
Act (No. 1) 1930 or of that sub-section as applied by any other Act providing
for the assessment of sales tax;".

Sales Tax Assessment Act (No. 1) 1930 Sub-section 32 (2D)-
Omit paragraph (c), substitute the following paragraph:

"(c) tax within the meaning of sub-section (2) of this section as that
sub-section is applied by any other Act providing for the assessment of sales
tax;".

Sales Tax Procedure Act 1934 Section 3-
Omit the definition of "Sales Tax Assessment Act", substitute the following
definition:

" 'Sales Tax Assessment Act' means an Act providing for the assessment of
sales tax;".

States (Tax Sharing and Health Grants) Act 1981 Schedule 1-
Omit "Sales Tax Assessment Acts (Nos. 1-9) 1930", substitute "the Acts
providing for the assessment of sales tax".
Stevedoring Industry Charge Assessment Act 1947 Sub-section 27 (3D)-
Omit paragraph (c), substitute the following paragraph:

"(c) tax assessed under an Act providing for the assessment of sales tax;".

Taxation Administration Act 1953 Sub-section 8J (2)-
Omit paragraph (n), substitute the following paragraph:

"(n) sub-section 23 (1) of the Sales Tax Assessment Act (No. 1) 1930
(including that sub-section as applied by any other Act providing for the
assessment of sales tax);".

Sub-section 8ZE (3)-
Omit paragraph (g), substitute the following paragraph:

"(g) section 45 of the Sales Tax Assessment Act (No. 1) 1930 (including that
section as applied by any other Act providing for the assessment of sales
tax);".

Taxation (Interest on Overpayments) Act 1983 Sub-section 3 (1) (definition of
"decision to which this Act applies")-
Omit paragraph (d), substitute the following paragraph:

"(d) in a case where the expression is used in relation to relevant tax of a
kind referred to in paragraph (m) of the definition of 'relevant tax'-a
decision of the Commissioner or a court in relation to the application or
operation of Part VIII of the Sales Tax Assessment Act (No. 1) 1930 (including
that Part as applied by any other Act providing for the assessment of sales
tax); or".

Sub-section 3 (1) (definition of "objection")-
Omit paragraph (h), substitute the following paragraph:

"(h) sub-section 35 (6), 35 (10) or 41 (1) of the Sales Tax Assessment Act
(No. 1) 1930 (including those sub-sections as applied by any other Act
providing for the assessment of sales tax);".

Sub-section 3 (1) (definition of "relevant tax")-
Omit paragraph (m), substitute the following paragraph:

"(m) tax within the meaning of sub-section 29 (1) of the Sales Tax Assessment
Act (No. 1) 1930 (including that sub-section as applied by any other Act
providing for the assessment of sales tax);". Sub-section 12 (2)-
Omit paragraph (e), substitute the following paragraph:

"(e) sub-section 29 (1) of the Sales Tax Assessment Act (No. 1) 1930
(including that sub-section as applied by any other Act providing for the
assessment of sales tax);".

Taxation Laws Amendment Act 1984 Section 233-
Omit sub-section (10), substitute the following sub-section:

"(10) In this section, 'relevant application provision' means Part V of any
Act (other than the Principal Act) providing for the assessment of sales tax
or section 12 of the Sales Tax Procedure Act 1934.". Sub-section 384 (1)-
Omit paragraph (f), substitute the following paragraph:

"(f) sub-section 29 (1) of the Sales Tax Assessment Act (No. 1) 1930
(including that sub-section as applied by any other Act providing for the
assessment of sales tax);".

Sub-section 385 (1)-
Omit paragraph (e), substitute the following paragraph:

"(e) section 29 of the Sales Tax Assessment Act (No. 1) 1930 (including that
section as applied by any other Act providing for the assessment of sales
tax); or".

Tobacco Charges Assessment Act 1955 Sub-section 27 (3C)-
Omit paragraph (c), substitute the following paragraph:

"(c) tax within the meaning of sub-section 32 (2) of the Sales Tax Assessment
Act (No. 1) 1930 or of that sub-section as applied by any other Act providing
for the assessment of sales tax;".

Wool Tax (Administration) Act 1964 Sub-section 47 (3C)-
Omit paragraph (c), substitute the following paragraph:

"(c) tax within the meaning of sub-section 32 (2) of the Sales Tax Assessment
Act (No. 1) 1930 or of that sub-section as applied by an Act providing for the
assessment of sales tax; or".
--------------------------------------------------------------------------------