{"id":"C1930A00032","name":"Sales Tax Act (No. 4) 1930","slug":"sales-tax-act-no-4-1930","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"32 of 1930","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":3579,"registerId":"commonwealth-C1930A00032-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Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Short title [see Note 1]","content":"#### 1 Short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. 4) 1930.","sortOrder":0},{"sectionNumber":"2","sectionType":"section","heading":"Incorporation","content":"#### 2 Incorporation\n\n  The Sales Tax Assessment Act (No. 4) 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 and sold to a taxpayer who has, on or after 20 September 1985, applied the goods 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":2109},"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"The Act maintains its original narrow scope targeting specific circumstances where manufacturers apply goods to their own use. While rates and specific dates have been updated through amendments since 1930, the fundamental purpose—preventing tax avoidance on self-supply of manufactured goods—remains unchanged."},"complexity_factors":["Only 4 operative sections with minimal conditional logic","Requires cross-referencing to 4 separate schedules in the Sales Tax (Exemptions and Classifications) Act 1935 to determine applicable rates","Incorporates the Assessment Act by reference (standard tax practice but creates legislative interdependence)","Single date threshold (20 September 1985) for application"],"plain_english_summary":"This Act stops manufacturers avoiding sales tax by applying their own products to \"own use\" instead of selling them. It taxes the goods at their normal sale value when used on or after 20 September 1985, affecting Australian manufacturers who use, consume, or give away self-made items. Rates vary by item classification under the Sales Tax (Exemptions and Classifications) Act 1935 (ranging roughly 10–30%)."}},"importantCases":[],"_links":{"self":"/api/acts/sales-tax-act-no-4-1930","history":"/api/acts/sales-tax-act-no-4-1930/history","analysis":"/api/acts/sales-tax-act-no-4-1930/analysis","conflicts":"/api/acts/sales-tax-act-no-4-1930/conflicts","importantCases":"/api/acts/sales-tax-act-no-4-1930/important-cases","documents":"/api/acts/sales-tax-act-no-4-1930/documents"}}