{"id":"C1930A00028","name":"Sales Tax Act (No. 2) 1930","slug":"sales-tax-act-no-2-1930","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"28 of 1930","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":3571,"registerId":"commonwealth-C1930A00028-current","compilationNumber":null,"startDate":"2026-03-30","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Sales Tax Act (No. 2) 1930","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\nmeta-generator: Aspose.Words for .NET 20.2\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n \n\nSALES TAX (No. 2).\n\n \n\nNo. 28 of 1930.\n\nAn Act to impose a Tax upon the Sale Value of Goods manufactured in Australia and sold by a Purchaser from the Manufacturer.\n\n[Assented to 18th August, 1930.]\n\nBE it enacted by the King’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—\n\nShort title.\n\n1. This Act may be cited as the Sales Tax Act (No. 2) 1930.\n\nIncorporation.\n\n2. The Sales Tax Assessment Act (No. 2) 1930 shall be incorporated and read as one with this Act.\n\nImposition of tax.\n\n3. Sales tax is imposed at the rate of two and one-half per centum upon the sale value of goods manufactured in Australia and sold by a taxpayer who purchased them from the manufacturer.\n","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1799},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"As the original 1930 legislation, the scope remains precisely limited to the single transaction type described in section 3. The Act has not expanded beyond its initial purpose of imposing a specific wholesale sales tax on domestically manufactured goods."},"complexity_factors":["Only 3 operative sections with minimal text","Single, flat tax rate with no exemptions, thresholds, or tiers","Simple factual trigger requiring only two conditions: goods manufactured in Australia and sold by the original purchaser from the manufacturer","Minimal cross-referencing (incorporates only one related Assessment Act by reference)"],"plain_english_summary":"This Act levies a fixed 2.5% tax on the sale value of goods manufactured in Australia when those goods are resold by the business that originally purchased them from the manufacturer. It primarily affects wholesalers and distributors at the wholesale level and operates alongside the Sales Tax Assessment Act (No. 2) 1930 for calculation and collection."}},"importantCases":[],"_links":{"self":"/api/acts/sales-tax-act-no-2-1930","history":"/api/acts/sales-tax-act-no-2-1930/history","analysis":"/api/acts/sales-tax-act-no-2-1930/analysis","conflicts":"/api/acts/sales-tax-act-no-2-1930/conflicts","importantCases":"/api/acts/sales-tax-act-no-2-1930/important-cases","documents":"/api/acts/sales-tax-act-no-2-1930/documents"}}