{"id":"C2004A03219","name":"Sales Tax Act (No. 11A) 1985","slug":"sales-tax-act-no-11a-1985","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"180 of 1985","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":7359,"registerId":"commonwealth-C2004A03219-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Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Short title [see Note 1]","content":"#### 1 Short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. 11A) 1985.","sortOrder":0},{"sectionNumber":"2","sectionType":"section","heading":"Commencement [see Note 1]","content":"#### 2 Commencement \\[see Note 1\\]\n\n  This Act shall come into operation, or shall be deemed to have come into operation, as the case requires, on the commencement of the Assessment Act.","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Incorporation of Assessment Act","content":"#### 3 Incorporation of Assessment Act\n\n  The Assessment Act is incorporated, and shall be read as one, with this Act.","sortOrder":2},{"sectionNumber":"4","sectionType":"section","heading":"Interpretation","content":"#### 4 Interpretation\n\n  In this Act, Assessment Act means the Sales Tax Assessment Act (No. 11) 1985.","sortOrder":3},{"sectionNumber":"5","sectionType":"section","heading":"Imposition of tax","content":"#### 5 Imposition of tax\n\n  Sales tax is imposed, at the rates specified in section 6, upon the sale value of airport shop goods dealt with in a taxable manner by a taxpayer on or after the commencement of this Act.","sortOrder":4},{"sectionNumber":"6","sectionType":"section","heading":"Rates of tax","content":"#### 6 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 Second Schedule to the Sales Tax (Exemptions and Classifications) Act 1935—30%;\n    (b) in respect of goods covered by the Third Schedule to that Act—10%; and\n    (c) in respect of goods not covered by the Second, Third, Fourth or Fifth Schedule to that Act and upon 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":5},{"sectionNumber":"7","sectionType":"section","heading":"Duty of excise","content":"#### 7 Duty of excise\n\n  This Act imposes sales tax to the extent only that it is a law imposing duties of excise within the meaning of section 55 of the Constitution.","sortOrder":6}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2504},"content_quality":"ok","complexity_score":5,"scope_assessment":{"changed":false,"description":"The legislation maintains its original narrow scope, targeting only airport shop goods rather than general commerce, consistent with its purpose as a specific revenue measure for airport retail environments."},"complexity_factors":["Complete incorporation by reference of the Assessment Act for all procedural and definitional matters","Dependency on external 1935 Act and its Schedules (Second, Third, Fourth, Fifth) for rate classifications","Three-tiered conditional rate structure requiring cross-referencing to determine applicable percentage","Constitutional limitation clause (s.55) restricting operation to duties of excise","Key operative terms (e.g., 'airport shop goods', 'taxable manner') left undefined in primary text"],"plain_english_summary":"This Act levies a sales tax on goods sold in airport retail outlets (including duty‑free), creating the legal basis for taxing airport shop sales. It applies tiered rates—higher for luxury items and lower for specified or remaining goods—affecting airport retailers and travelers purchasing such goods. Administrative details (who is taxable and how values are assessed) are handled by a separate Sales Tax Assessment Act, and the Act includes a constitutional safeguard to validate it as an excise."}},"importantCases":[],"_links":{"self":"/api/acts/sales-tax-act-no-11a-1985","history":"/api/acts/sales-tax-act-no-11a-1985/history","analysis":"/api/acts/sales-tax-act-no-11a-1985/analysis","conflicts":"/api/acts/sales-tax-act-no-11a-1985/conflicts","importantCases":"/api/acts/sales-tax-act-no-11a-1985/important-cases","documents":"/api/acts/sales-tax-act-no-11a-1985/documents"}}