(4)  A person, other than a government body, who contravenes this section is guilty of an offence punishable on conviction by a maximum fine of 20 penalty units. Part 8—Avoidance schemes, non‑arm’s length transactions etc. (2)  Any other tax must be paid at the place, and in the manner, determined by the Commissioner. 7 [item 126]) Sch. 113 Formal requirements for returns, notifications etc. This Order prescribes the rate of sales tax at 10% to be imposed on taxable goods. (l)      The Sales Tax Assessment Act 1992 was amended by Schedule 1 (item 161) only of the Financial Sector Reform (Consequential Amendments) Act 1998, subsection 2(2) of which provides as follows: (2)   Subject to subsections (3) to (14), Schedules 1, 2 and 3 commence on the commencement of the Australian Prudential Regulation Authority Act 1998. 50A  Agreements relating to eligible short‑term leases, (a)  the dealing is the granting of an eligible short‑term lease of the goods; and. (i)  makes a false statement to a taxation officer; or. (1)  The Commissioner is not required to consider a claim for a credit if the total amount claimed is less than $200. (2)  If this section applies, the accredited person must notify the Commissioner of that fact and provide the Commissioner with details of circumstances that cause this section to apply. (4)  None of the exceptions in subsection (3) applies if the information is disclosed to a Minister. (a)  if the person is an individual—the person; or, (b)  if the person is a company—at least one director of the company; or, (c)  if the person is a trust—the trustee of the trust; or. 47  Goods incorporating solar panels etc. (b)  anything done on or after that day, under that provision as it continues to have effect because of this item, has effect as if the provision had not been repealed. (1)  A court must take judicial notice of the signature of a person who holds or has held the office of Commissioner, Second Commissioner or Deputy Commissioner, if that signature appears on any official document in connection with the sales tax law. Subdivision B—Exemptions based on quoting, 27  Exemption if purchaser/customer quotes. Statutory period, in relation to goods, means the period that starts at the time when the goods are first applied to a person’s own use in Australia and ends at the earliest of the following times: (a)  the end of 2 years after the time of that first application to own use; (b)  the time when the goods are no longer reasonably capable of being used for the purpose for which goods of that kind are ordinarily used; (c)  a time that the Commissioner considers to be appropriate in special circumstances. 2) 1995, subsection 2(9) of which provides as follows: (9)   Item 8 of Schedule 10 is taken to have commenced immediately after the commencement of section 130 of the Taxation Laws Amendment Act (No. (c)  the claimant is aware, or could reasonably be expected to be aware, that the amount has not been paid and is unlikely to be paid. In other words, if the sales tax rate is 6%, divide the sales taxable receipts by 1.06. (3)  Goods (within the meaning of the Customs Act) that are deemed by section 126A or 126B of the Customs Act to be exported at a particular time are also taken to be exported at that time for the purposes of the sales tax law. The amendments made by this Schedule apply in relation to the quarterly remitter threshold for the 1998‑99 financial year and for later financial years. 127  Persons with possible sales tax liability must keep records. (ii)  the taxpayer has borne tax on the input goods before the time of the current dealing, but has become entitled to a credit for any of that tax. (2)  A registered person is not entitled to quote an exemption declaration. Exemption Item means an Item or subitem in Schedule 1 to the Exemptions and Classifications Act. (2A)  A declaration under subparagraph (1)(d)(i) or subsection (2) must be in writing in a form approved by the Commissioner and signed by the exemption user. 128  Alteration of contracts if cost of supplying etc. Export, in relation to goods, means export the goods from Australia, but: (a)  has a meaning affected by section 6; (b)  in relation to an eligible Australian traveller, includes taking the goods out of Australia as accompanied baggage; (c)  in relation to Australian‑used goods, includes taking or sending the goods out of Australia for alteration, repair, renovation or upgrading. However, the amount of tax borne is to be reduced by any amount of the tax included in that price that has been refunded or credited to the person. -Acceptable forms of payment include Cash, Wire Transfer, Cashier’s Check, Visa or MasterCard (with additional 3.5% Convenience Fee applied). For the purpose of the sales tax law, a person who is a trustee in more than one capacity is to be treated as a separate person in relation to each of those capacities. Despite the repeal of a provision listed in the table: (a)  anything done under that provision before 1 July 2000 continues to have effect on and after that day as if the provision had not been repealed; and. (1)  This section applies if, at a particular time, a person who is accredited becomes aware that, if the person made an application for accreditation at that time: (b)  the person would not satisfy all of the requirements in section 91G. Despite the repeal of a provision listed in the table, anything done under that provision before 1 July 2000 continues to have effect on and after that day as if the provision had not been repealed. (2)        The amendments made by this Part, so far as they relate to the treatment of payments and credits by the Commissioner, apply to the treatment of payments or credits by the Commissioner on or after 1 July 2000, regardless of when the payments were made or when the credits arose. (3)  The amount is to be treated as if it were tax that became payable by the claimant at the time of the later sale of the defective goods, and were due for payment as follows: (a)  if the claimant is a quarterly remitter for the sales tax quarter in which the later sale happened—21 days after the end of that quarter; (b)  in any other case—21 days after the end of the month in which the later sale happened. Product specifications are obtained from merchants or third parties. (1)  A taxpayer who fails to notify the amount of tax payable on an assessable dealing with goods in a return on or before the day on which the taxpayer must lodge a return under section 61 is liable to pay the failure to notify penalty on the amount of the tax payable. (a)  the goods that are the subject of the taxable dealing are covered by an agreement under subsection 15A(3) or (4), and are for use exclusively as mentioned in that subsection; and. Claimant has borne tax on assessable goods covered by any of items 4 to 14 of Schedule 5 to the Exemptions and Classifications Act, and holds the goods for sale on the 21st day after the day on which the GST Act receives the Royal Assent. Reduction in liability to tax on this sale ( AD2c and AD12c ) or (! & d registration or approval written or electronic form responsible for inaccuracies sale ( ie %! Territory or an exempt trial‑loan of protected information to a Court for.! 129........ 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