SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 11 - MISCELLANEOUS

Division 4 - Miscellaneous

SECTION 130 (Repealed by 101 of 2006)   CANCELLATION OF CERTAIN EXEMPTIONS PROVIDED UNDER OTHER ACTS IN RELATION TO COMMONWEALTH-CONTROLLED AUTHORITIES  

130(1)  [Cancellation of certain exemptions]  

This section cancels the effect of a provision of another Act (other than an Act that is part of the sales tax law) that would have the effect of:

(a)  exempting a particular Commonwealth-controlled authority from sales tax; or

(b)  exempting another person from sales tax on goods for use by a particular Commonwealth-controlled authority.

130(2)  [Application date]  

The cancellation does not apply in relation to goods (other than goods for use by the authority as part of a car remuneration package) if the provision of the other Act is enacted after 13 May 1987 and refers specifically to sales tax (whether or not it uses the words ``sales tax'' ).

130(2A)  [Cancellation not to apply]  

The cancellation does not apply in relation to goods for use by the authority as part of a car remuneration package if the provision of the other Act:

(a)  is enacted after 13 May 1987; and

(b)  refers specifically to sales tax in relation to goods for use by the authority as part of a car remuneration package.

130(3)  [``Commonwealth-controlled authority'']  

In this section:

``Commonwealth-controlled authority'' means:

(a)  a body established before 14 May 1987 and specified in regulations made for the purposes of this paragraph;

(b)  any of the following bodies established on or after 14 May 1987:

(i) a corporation established for a public purpose by a law of the Commonwealth;

(ii) a company in which the Commonwealth has a controlling interest;

(iii) a company in which a controlling interest is held by:

(A) a corporation established for a public purpose by a law of the Commonwealth; or

(B) a company in which the Commonwealth has a controlling interest.