Commonwealth Numbered Acts

SALES TAX ASSESSMENT (No. 1) AMENDMENT ACT 1978 No. 197, 1978 - SECT 3

3. Section 17 of the Principal Act is amended by omitting sub-section (2) and
substituting the following sub-sections:

''(2) The reference in sub-section (1) to goods manufactured in Australia by a
taxpayer and applied to his own use shall be read as a reference-

   (a)  to goods manufactured in Australia by a manufacturer in the course of
        carrying on a business and applied to his own use, whether for the
        purposes of that business or for any other purpose and whether or not
        the goods are of a class manufactured by the manufacturer for sale;
        and

   (b)  to goods manufactured in Australia by a manufacturer as provided in
        sub-section (3) and applied to his own use.

''(3) For the purposes of paragraph (b) of sub-section (2) where-

   (a)  goods (in this sub-section referred to as the 'relevant goods') have
        been manufactured in Australia by a manufacturer, otherwise than in
        the course of carrying on a business;

   (b)  the manufacture of the relevant goods commenced after 16 November
        1978;

   (c)  the manufacture of the relevant goods was carried out in whole or in
        part on premises made available to the manufacturer, under an
        agreement entered into after 16 November 1978, for the purpose of, or
        for purposes which included the purpose of, manufacturing the relevant
        goods;

   (d)  the premises so made available to the manufacturer were premises
        ordinarily used by a person in the course of carrying on a business in
        the ordinary course of the carrying on of which goods identical in all
        material respects with the relevant goods could reasonably be expected
        to be manufactured; and

   (e)  the whole, or the principal part, of the labour used in the
        manufacture of the relevant goods was provided by persons who provided
        their labour otherwise than voluntarily and without remuneration, the
        relevant goods are goods manufactured in Australia by the manufacturer
        as provided in this sub-section.

''(4) For the purposes of sub-section (3)-

   (a)  where-

        (i)    the manufacture of goods has been carried out in whole or in
               part on premises, being land, a building or a part of a
               building; and

        (ii)   under an agreement entered into after 16 November 1978, the
               manufacturer acquired an estate or interest in, or obtained
               permission to use or occupy, the land, the building or the part
               of the building, as the case may be, for the purpose of, or for
               purposes which included the purpose of, manufacturing the goods
               on the land, or in the building or the part of the building,

the premises shall be deemed to have been made available to the manufacturer
for the purpose of manufacturing those goods; and

   (b)  where goods have been manufactured in Australia by a manufacturer and
        the manufacturer himself worked on the manufacture of the goods, the
        manufacturer shall be deemed to have provided his labour voluntarily
        and without remuneration.

''(5) In this section, 'agreement' means any agreement, arrangement or
understanding-

   (a)  whether formal or informal;

   (b)  whether express or implied; or

   (c)  whether or not enforceable, or intended to be enforceable, by legal
        proceedings.''.