{"id":"C2004A03220","name":"Sales Tax Act (No. 11B) 1985","slug":"sales-tax-act-no-11b-1985","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"181 of 1985","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":7365,"registerId":"commonwealth-C2004A03220-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Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Short title [see Note 1]","content":"#### 1 Short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. 11B) 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;\n    (b) in respect of goods covered by the Third Schedule to that Act; 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.","sortOrder":5},{"sectionNumber":"7","sectionType":"section","heading":"Tax other than duty of excise or customs","content":"#### 7 Tax other than duty of excise or customs\n\n  This Act does not impose sales tax to the extent that, in doing so, it would be:\n    (a) a law imposing duties of excise; or\n    (b) a law imposing duties of customs;\n  within the meaning of section 55 of the Constitution.","sortOrder":6}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2042},"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"The Act remains narrowly focused on its original purpose of imposing sales tax specifically on airport shop goods, with no indication of expansion beyond this limited category of transactions."},"complexity_factors":["Only 7 sections with minimal text, but requires two external Acts to operate (Assessment Act for procedure, 1935 Act for rates)","Tax rates are not stated numerically in the Act—only referenced by Schedule categories in external legislation","Single defined term ('Assessment Act') but heavy reliance on undefined terms from incorporated legislation","Constitutional limitation clause requires understanding of s 55 of the Constitution and the distinction between sales tax and excise duties"],"plain_english_summary":"This Act imposes a sales tax on goods sold in airport retail spaces, making airport shops and their customers subject to taxation on taxable transactions. It relies on the existing Sales Tax Assessment framework for valuation, liability, and collection, and applies rates by reference to existing classification schedules. A constitutional clause prevents treating the tax as a customs or excise duty."}},"importantCases":[],"_links":{"self":"/api/acts/sales-tax-act-no-11b-1985","history":"/api/acts/sales-tax-act-no-11b-1985/history","analysis":"/api/acts/sales-tax-act-no-11b-1985/analysis","conflicts":"/api/acts/sales-tax-act-no-11b-1985/conflicts","importantCases":"/api/acts/sales-tax-act-no-11b-1985/important-cases","documents":"/api/acts/sales-tax-act-no-11b-1985/documents"}}