{"id":"C1930A00030","name":"Sales Tax Act (No. 3) 1930","slug":"sales-tax-act-no-3-1930","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"30 of 1930","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":3575,"registerId":"commonwealth-C1930A00030-current","compilationNumber":null,"startDate":"2026-03-30","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Sales Tax Act (No. 3) 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. 3).\n\n \n\nNo. 30 of 1930.\n\nAn Act to impose a Tax upon the Sale Value of Goods manufactured in Australia and sold by a person not being either the Manufacturer or 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. 3) 1930.\n\nIncorporation.\n\n2. The Sales Tax Assessment Act (No. 3) 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 not being either the manufacturer of those goods or a purchaser of those goods from the manufacturer.\n","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":811},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is the original 1930 legislation imposing tax on a specific category of sales (third-party sales of Australian-manufactured goods). The scope remains tightly limited to that specific transaction type as originally enacted."},"complexity_factors":["Only 3 operative sections","Single flat rate (2.5%) with no tiers or conditions","No defined terms within the Act itself (definitions reside in the companion Assessment Act)","Single cross-reference to the Assessment Act for administrative machinery"],"plain_english_summary":"This law levies a 2.5% sales tax on Australian-made goods when sold by someone who is neither the original manufacturer nor a direct purchaser from the manufacturer. It mainly targets middlemen, brokers, and secondary sellers to ensure tax capture beyond the manufacturer-to-retailer chain.\n\nIt is an imposition or “shell” Act that sets the rate but relies on the Sales Tax Assessment Act (No. 3) 1930 for valuation, filing and enforcement details."}},"importantCases":[],"_links":{"self":"/api/acts/sales-tax-act-no-3-1930","history":"/api/acts/sales-tax-act-no-3-1930/history","analysis":"/api/acts/sales-tax-act-no-3-1930/analysis","conflicts":"/api/acts/sales-tax-act-no-3-1930/conflicts","importantCases":"/api/acts/sales-tax-act-no-3-1930/important-cases","documents":"/api/acts/sales-tax-act-no-3-1930/documents"}}