{"id":"C1930A00026","name":"Sales Tax Act (No. 1) 1930","slug":"sales-tax-act-no-1-1930","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"26 of 1930","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":3567,"registerId":"commonwealth-C1930A00026-current","compilationNumber":null,"startDate":"2026-03-30","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Short title [see Note 1]","content":"#### 1 Short title \\[see Note 1\\]\n\n  This Act may be cited as the Sales Tax Act (No. 1) 1930.","sortOrder":0},{"sectionNumber":"2","sectionType":"section","heading":"Incorporation","content":"#### 2 Incorporation\n\n  The Sales Tax Assessment Act (No. 1) 1930‑1931 shall be incorporated and read as one with this Act.","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Imposition of tax","content":"#### 3 Imposition of tax\n\n  Sales tax is imposed, at the rates specified in section 4, upon the sale value of goods manufactured in Australia by a taxpayer and, on or after 20 September 1985, sold by the taxpayer or treated by the taxpayer as stock for sale by retail or applied to the taxpayer’s own use.","sortOrder":2},{"sectionNumber":"4","sectionType":"section","heading":"Rates of tax","content":"#### 4 Rates of tax\n\n  The rates of the sales tax imposed by this Act are:\n    (a) in respect of goods covered by the Fourth Schedule to the Sales Tax (Exemptions and Classifications) Act 1935—20%;\n    (aa) in respect of goods covered by the Fifth Schedule to that Act—15%;\n    (b) in respect of goods covered by the Third Schedule to that Act—10%;\n    (c) in respect of goods covered by the Second Schedule to that Act—30%; and\n    (d) in respect of goods not covered by the Second, Third, Fourth or Fifth Schedule to that Act and on the sale value of which it is not provided by that Act that the sales tax imposed by this Act shall not be payable—20%.","sortOrder":3}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2325},"content_quality":"ok","complexity_score":5,"scope_assessment":{"changed":false,"description":"The Act remains focused on its original purpose of imposing sales tax on Australian manufactured goods. While specific applicability dates and tax rates have been amended over time (evidenced by the 1985 date reference), the fundamental scope—taxing manufactured goods upon sale, retail stocking, or own use—has not expanded beyond its original intent."},"complexity_factors":["Requires reading alongside two separate Acts (Assessment Act and Exemptions/Classifications Act) to understand definitions, procedures, and goods classifications","Tax rates determined by reference to five external schedules not contained in this Act","Uses technical tax concepts like 'treated as stock for sale by retail' and 'applied to own use' without defining them here","Contains a specific historical date threshold (20 September 1985) affecting liability","Incorporation clause creates a single legal instrument for interpretation purposes, meaning errors in either Act affect the whole"],"plain_english_summary":"This Act imposes a sales tax on goods manufactured in Australia, applying to manufacturers who sell, hold for retail sale, or use their own goods. It works with two companion Acts for assessment and classification, and taxes are levied at different rates depending on the goods’ classification. The tax applies to relevant transactions on or after 20 September 1985."}},"importantCases":[],"_links":{"self":"/api/acts/sales-tax-act-no-1-1930","history":"/api/acts/sales-tax-act-no-1-1930/history","analysis":"/api/acts/sales-tax-act-no-1-1930/analysis","conflicts":"/api/acts/sales-tax-act-no-1-1930/conflicts","importantCases":"/api/acts/sales-tax-act-no-1-1930/important-cases","documents":"/api/acts/sales-tax-act-no-1-1930/documents"}}