exempt trial‑lease means a lease of goods where, before the end of the lease, the person to whom the goods are leased gives evidence to the lessor, in a form approved by the Commissioner, that the lessee used, or intended to use, the goods during the lease so as to satisfy an exemption Item. (2)  The representative has the same liability in respect of the notice, process or proceeding as the company or public officer would have had if it had been given to, served upon or taken against the company or public officer. (c)  the goods are later imported (after having been exported). Abbreviation Full form AA Assessing Authority AC Assistant Commissioner ACCT Assistant Commissioner Commercial Tax ACM Audit Committee Meeting ACTO Assistant Commercial Tax Officer AMO Assistant Mining Officer APCCF Additional Principal Chief Conservator of Forest ARTO Additional Regional Transport Officer ATN Action Taken Note BE Budget Estimate BG Bank Guarantee BISAG … Exempt parts are deducted from the taxable value before applying the appropriate rate of tax. (2)  A person is a quarterly remitter for a sales tax quarter (the current quarter) beginning in a financial year (the current year) if the total sales tax that became payable by the person during the previous financial year was less than the quarterly remitter threshold that applies under this section for the current year and: (a)  the person was a quarterly remitter for the sales tax quarter before the current quarter; or. This could be orally or by way of electronic transmission. 26  Exemption for lease AOU if lease is an eligible long‑term lease or an eligible short‑term lease, (a)  the lease is an eligible long‑term lease; or. (d)  were excise duty or customs duty (whichever is applicable) instead to become payable on the goods immediately after 1 July 2000, the amount of that duty would be greater than the old duty amount. wholesale sale by a person who manufactured the goods in the course of any business, the price (excluding sales tax) for which the goods were sold, wholesale sale by a person who is not the manufacturer of the goods, retail sale by a person who manufactured the goods in the course of any business, retail sale by a person who is not the manufacturer of the goods, but who obtained the goods under quote; excludes case covered by AD2d, royalty‑inclusive sale as defined by section 19, the amount that would be the notional wholesale purchase price of the goods if the manufacturer had incurred the eligible royalty costs mentioned in section 19, indirect marketing sale as defined by section 20, untaxed‑goods sale as defined by section 21, by a person who is not the manufacturer of the goods, untaxed‑goods AOU as defined by section 21, by a person who is not the manufacturer of the goods, AOU by a person who manufactured the goods in the course of any business, AOU by a person who is not the manufacturer of the goods, but who obtained the goods under quote, (a) the purchase price, if the goods were purchased under quote; (b) in other cases, the notional wholesale selling price, royalty‑inclusive AOU as defined by section 19, delivery of customer’s materials goods as defined by section 22, the amount (excluding sales tax) charged by the manufacturer to the customer in respect of the goods, plus the notional wholesale purchase price for any  always‑exempt goods included in the materials supplied by the customer, removal from a customs clearance area of airport shop goods purchased by a relevant traveller from an inwards duty free shop, the price for which the goods were purchased by the relevant traveller, holding for sale increased duty alcoholic goods immediately before 1 July 2000, the price (excluding sales tax) for which the goods were sold, retail sale by a person who obtained the goods under quote; excludes case covered by AD12d, royalty‑inclusive sale as defined by section 19, the amount that would be the notional wholesale purchase price of the goods if the person who imported the goods had incurred the eligible royalty costs mentioned in section 19, indirect marketing sale as defined by section 20, untaxed‑goods sale as defined by section 21, untaxed‑goods AOU as defined by section 21, AOU by a person who obtained the goods under quote, (a) if the goods were purchased  under quote: the purchase price; (b) if the goods were locally entered under quote by the applier: 120% of (customs value + customs duty), royalty‑inclusive AOU as defined by section 19, removal from a customs clearance area of airport shop goods purchased by a relevant traveller from an inwards duty free shop, the price for which the goods were purchased by the relevant traveller, holding for sale increased duty alcoholic goods immediately before 1 July 2000. (1)  This section sets out the 3 situations in which a person is taken to have borne tax on goods. (b)  an exemption based on exemption Item 5 would have been available if the dealing had involved only the tank. (c)  the Commissioner considers that there are reasonable grounds for believing that sales tax will not be, or is unlikely to be, paid in relation to the dealing or in relation to other dealings with those Part 7A goods. 3) 1994, subsections 2(1), (4) and (5) of which provide as follows: (4)   Division 1 of Part 4 (other than section 123) is taken to have commenced on 1 July 1994. Claimant is liable to tax on an assessable dealing with goods (the output goods) and has borne tax on other goods (the input goods) that have a sufficient link (as defined by section 52) with the output goods. (c)  the person has at any time been convicted of an offence against section 91. Part 8: Avoidance schemes, non‑arm’s length transactions etc. (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. Wholesale sale means a sale to a person who purchases for the purpose of resale, but does not include: (a)  a sale of goods from stock in a retail store (or retail section of a store) to make up for a temporary shortage of stock of the purchaser, if the goods are of a kind that are usually manufactured by the purchaser or are usually purchased by the purchaser for resale; (b)  a sale of school requisites or sporting equipment to a teacher or school authority, for resale to students; (c)  a sale of sporting equipment to a club for resale to members of the club. 1) 1999. Eligible long‑term lease means a lease of goods that meets all the following conditions: (a)  the term of the lease is at least as long as the statutory period; (b)  at or before the time of the grant of the lease, the lessor has been given evidence, in a form approved by the Commissioner, of the intention of the lessee or a sub‑lessee to use the goods, during the whole of the statutory period, so as to satisfy an exemption Item; (c)  no part of any tax borne by the lessor on the goods before the grant has been passed on by the lessor to any person. There are two types: Allowances - which mean you can earn a certain amount of money before paying tax . (5)  Service of a notice or other document on the public officer or at the public officer’s address for service is sufficient service on the company for the purposes of the sales tax law. (1)  A person must not, in relation to any dealings with goods: (a)  falsely represent that the person is an accredited person; or. Note:          Paragraph (pa) excludes remuneration or allowances paid to members of certain local governing bodies from the definition of salary or wages. Note 2:    Paragraph (e) excludes an authority of the Commonwealth that cannot, by a law of the Commonwealth, be made liable to taxation by the Commonwealth, from the definition of employer. Authorisation has the meaning given by Division 3 of Part 7A. (1)  A retail sale, or an AOU, of goods (the current goods) by a taxpayer in the course of a business is a royalty‑inclusive sale or a royalty‑inclusive AOU respectively if the following conditions are met: (a)  eligible royalty costs have been incurred at or before the time of the sale or AOU, or could reasonably be expected to be incurred after the time of the sale or AOU, by any or all of the following persons: (iii)  any person (other than the manufacturer) under an arrangement with the taxpayer or with an associate of the taxpayer; (b)  the sale or AOU is not covered by another category of assessable dealing in Table 1. eligible royalty cost means a royalty, within the meaning of section 36, that is paid or payable in connection with the current goods, except where the amount was paid or payable by any person before 27 May 1992. (3)  If any of the penalty amount remains unpaid after the time by which it is due to be paid, the person is liable to pay the general interest charge on the unpaid penalty amount for each day in the period that: (a)  started at the beginning of the day by which the penalty amount was due to be paid; and. (3)  For the purposes of this section, goods are taken to have passed through a taxing point only if: (a)  the goods have been the subject of a taxable dealing; or. Ensuring exemption where latest assessable dealing is non‑taxable. Division 2—Special obligations etc. (b)  if the person is accredited—considers is relevant to the person’s accreditation. The notification must be in the form and manner approved by the Commissioner. Part 5:     Deals with the payment, collection and recovery of sales tax. (3)  The Commissioner may also, on his or her own initiative, give a person a standing authorisation covering such dealings as the Commissioner determines if the Commissioner considers that there are reasonable grounds for believing that sales tax will be paid in relation to all dealings that would be covered by the standing authorisation. Airport shop goods has the same meaning as in the Customs Act. If a person quotes in circumstances in which the person is not entitled to quote, or in a manner that does not comply with subsection 86(1), the quote is nevertheless: (a)  effective for the purposes of section 15; and. (a)  complete and sign a withholding advice form in respect of the amounts; and, (c)  give a copy of the form to the seller; and. (b)  the intended export or actual export of the goods after the grant had either of the following results: (i)  the grant of the lease was exempted by section 32; or, (ii)  the lessor became entitled to a credit under CR19; and. (3)  A person who is affected by a decision to refuse to refund an amount under subsection (1) and is dissatisfied with the decision may object against the decision in the manner set out in Part IVC of the Taxation Administration Act 1953. Assessment means an assessment under Division 1 of Part 10 or under section 93A or 99. Schedule 10 (item 1) has two commencement dates. (4)  This section does not apply if the container is a shipping container covered by exemption Item 60. Recovery of sales tax… A taxpayer who is dissatisfied with an assessment made in relation to the taxpayer may object against it in the manner set out in Part IVC of the Taxation Administration Act 1953. (1)  If there is a need to know the price for which particular goods were sold, but the parties have not allocated a particular amount to those goods, the price for which those goods were sold is (for the purposes of the sales tax law) the price for which the goods could reasonably be expected to have been sold if they had been sold separately. Note:          The general interest charge is worked out under Division 1 of Part IIA of the Taxation Administration Act 1953. 91ZB  Failure to make deductions from payments. A sale of assessable goods is an indirect marketing sale if it is a retail sale made by a person (the marketer) who is not the manufacturer of the goods and the sale is made: (a)  under an arrangement that provides for the sale of the goods to be made by a person who is acting for the marketer but is not an employee of the marketer; or, (i)  are used, mainly for making retail sales of goods, by a person or persons other than the marketer; and. (2)  If a person seeks a standing authorisation, the Commissioner may give the standing authorisation if the Commissioner considers that there are reasonable grounds for believing that sales tax will be paid in relation to all dealings that would be covered by the standing authorisation and in relation to other dealings with the goods covered by those dealings. (b)  the person is a company that has gone into liquidation and been finally dissolved. Claimant has borne tax on a tax‑bearing dealing for which the claimant was entitled to quote an exemption declaration (whether or not the claimant quoted). If you previously registered for withholding, sales, FAB, CIT or other trust taxes, you must still file a $0 returns even if there is no tax revenue or activity for that period. Tax includes penalty under Part 9 and late‑payment penalty. (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. (b)  if the information is required for the purposes of section 91S, advise a person whether or not a person who is not accredited is registered. 2) 1995, Transitional credit for reduction of rates from 32% to 22%. (1)  This section sets out special obligations that apply to a person (the representative) who is an agent or trustee. (1)  This section applies to an assessable dealing that consists of a sale, if the purchaser uses the goods after the time when the contract is made but before the time when title is to pass to the purchaser under the contract. Table 1, Table 2 or Table 3 means the table of that number in Schedule 1. (c)  the person will not use the Part 7A goods as raw materials in manufacturing. Index number means the All Groups Consumer Price Index number (being the weighted average of the 8 capital cities) published by the Australian Statistician. Sales tax is a tax on goods that are manufactured in Australia or imported into Australia. 13. (2)  The insert is taken to be separate goods unless: (a)  the publication is a newspaper and the insert is a news, sport, entertainment, travel, leisure or similar section (other than an advertising section); or. (c)  the construction begins on or after the first taxing day. However, the tax for which the person has become liable is not counted to the extent to which it has been the basis of a credit entitlement. The tax  borne, to the extent that the claimant has not passed it on, Claimant liable to tax because quote ineffective under section 89. (3)  In this section, videotex equipment means systems or devices referred to in exemption Item 95. (5)  The taxpayer has obtained a tax concession for other goods (the input goods) that are connected with the current goods if both the following conditions are met: (a)  the input goods are linked with the current goods in any of the following ways: (i)  the input goods, or some essential element of the input goods, has become an integral part of the current goods; [For example, the input goods were used as raw materials in manufacturing the current goods]. (2)  Goods are also Part 7A goods if they are prescribed for the purposes of this subsection. The tax borne on the goods to the extent that the claimant has not passed it on, when the goods became export alteration goods, Credit for amounts withheld on Part 7A goods. A person who sells goods by wholesale at a price that includes tax that the person has or will become liable to pay on the goods must specify the amount of the tax on any invoice given to the purchaser. (b)  a document that is signed by the Commissioner and appears to be a copy of a notice of a credit decision; is conclusive evidence that the credit decision was duly made and is correct. (2)  A claimant is not entitled to a CR26 credit in respect of a dealing with Part 7A goods if the Commissioner believes that: (a)  the amount withheld under section 91X has not been paid, and is unlikely to be paid, in respect of the dealing; and, (b)  the taxpayer who is liable to pay that amount does not intend to pay the amount; 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. To get started, Juanita needs to file a Business Tax Application with the Indiana Department of Revenue and indicate she will be collecting sales tax. Goods subject to the control of Customs not to be delivered until sales tax paid as demanded 26. Couldn't find the full form or full meaning of Sales Tax? ineligible duct work means prefabricated duct work, or prefabricated channelling, that is of a kind ordinarily used in forced‑draught ventilating or air‑conditioning systems. 97  Penalty for making false statements etc. Claimant has borne tax on a tax‑bearing dealing for which the claimant would have been entitled to quote if there had been in force at the time of the dealing an agreement that was later entered into, or a registration that was later obtained, by the claimant under the Industry Research and Development Act 1986. time when the agreement was entered into or the registration was obtained, Tax borne before claimant became an exempt child care body (an ECCB). Liability of directors etc. (1)  Part 7A goods are goods that, if imported, would be covered by a description and corresponding tariff classification specified in the following table: Personal computers in the form of systems. 1–7): 18 Aug 1993 Remainder: 1 July 1995, Taxation Laws Amendment (Budget Measures) Act 1995, Part 8 (ss. Form 16 is a document or certificate, issued as per the Section 203 – Income-Tax Act 1961, to salaried professionals in India by their respective employers. Pool means a swimming pool, spa pool or hot tub. (b)  a scheme that began to be carried out after 26 May 1992 (not including a scheme that was entered into on or before 26 May 1992). (2)  The Commonwealth is not liable to pay sales tax. 50A  Agreements relating to eligible short‑term leases, (a)  the dealing is the granting of an eligible short‑term lease of the goods; and. 12. 89  Quote not effective for certain purposes if there are grounds for believing it was improperly made. If any of the amount which a person must pay to the Commissioner under subsection 91Z(1) remains unpaid after the time by which it is due to be paid, the person is liable to pay the general interest charge on the unpaid amount for each day in the period that: (a)  started at the beginning of the day by which the amount was due to be paid; and. Sales Tax Returns. 1) 1996 provides as follows: 2. = added or inserted      am. Part 8—Avoidance schemes, non‑arm’s length transactions etc. Registered person means a person who is registered under Part 6. A security must be returned to the person who gave it, and an undertaking may not be enforced, if the goods are exported and none of the above paragraphs apply. The Tax Cuts and Jobs Act ("TCJA") changed deductions, depreciation, expensing, tax credits and other tax items that affect businesses. 64A  Normal due date for payment of tax (other than tax on a customs dealing). 1) 1996 (No. For further details, see the definition of sales tax law in section 5. Motor vehicle depreciation limit means the motor vehicle depreciation limit that applies under section 57AF of the Income Tax Assessment Act 1936 or the car depreciation limit that applies under Division 42 of the Income Tax Assessment Act 1997. (1)  This Division allows the Commissioner to cancel tax benefits obtained under schemes to which the Division applies. (4)  Any other person may, with the agreement of the Commissioner, apply for accreditation. Any notice, approval, direction or authority that the Commissioner may give, or must give, to a person under this Act must be in writing. This registration allows you to legally conduct retail sales in the state of Indiana. (ii)  to a State or Territory officer for the purpose of that person administering an arrangement for the rebate, refund or other payment or credit by a State or Territory in respect of such goods. Sales tax quarter means a period of 3 months ending on 31 July, 31 October, 31 January or 30 April. (2)  If customs duty has or will become payable on the importation, and that duty is calculated solely by reference to the customs value of the alterations, the taxable value is: (3)  If customs duty has or will become payable on the importation, but subsection (2) does not apply, the taxable value is: (4)  If customs duty has not, and will not, become payable on the importation, the taxable value is the amount that would have been the taxable value under subsection (2) if customs duty had become payable on the importation and had been calculated solely by reference to the value of the alterations. (3)  However, goods are not Part 7A goods if they are prescribed for the purposes of this subsection. 81  Registered person must notify Commissioner of certain matters. For the purposes of applications made within 3 years after the commencement of this item, subsection 91G(6) applies as if the requirement for the records to have been kept in English was limited to records that are kept after the commencement of this item. 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. The example assumes that the 12% rate applies. (1)  Subject to section 42AA, this section applies to any taxable dealing with goods that have been imported after having been exported for alteration as described in section 9. 91D  When a person is relevant to an application. What is the full form of TIN? The authorisation may be given in relation to a particular dealing or may be a standing authorisation that applies to specified kinds of dealings. 2) 1995, subsection 2(1) of which provides as follows: (h)     Section 2 of the Customs Tariff (Miscellaneous Amendments) Act 1996 provides as follows: 2. (ii)  the duplicator did not manufacture the goods in which the program was to be embodied, and tax had become payable (either by the duplicator or someone else) on those goods sometime before the duplication; (i)  any prescribed combination of parts or ingredients. S25), Sales Tax Assessment Amendment (Deficit Reduction) Act 1993, Parts 1 and 2 (ss. ], 84  Additional quoting grounds in special circumstances. The percentage agreed on must be the percentage of the statutory period during which it is agreed to be likely that the other goods will satisfy the requirements of paragraphs (a) and (b). (3)  Goods are for use by a person as part of a car remuneration package if: (a)  the goods are parts or accessories for a car; and, (b)  the car is used, or is for use, by the person as part of a car remuneration package; and. (1)  A quote in relation to a dealing with Part 7A goods is only effective if: (a)  the person quoting is accredited and the quote is authorised by the Commissioner; or, (b)  the quote is a quote of an exemption declaration, the dealing is not a local entry and the person making the quote intends to use the goods so as to satisfy an exemption item (other than a prescribed exemption item); or. Example of the Sales Tax Calculation. by No. Out-of-state dealers file Form ST-8 and collect sales tax based on the rate at the destination of the shipment or delivery (destination-based sales tax). (1)  The general rules for calculating the taxable value are set out in Table 1. Sales tax to be recovered as civil debt 24. 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