{"id":"C1930A00034","name":"Sales Tax Act (No. 5) 1930","slug":"sales-tax-act-no-5-1930","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"34 of 1930","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":3583,"registerId":"commonwealth-C1930A00034-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Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Short title[see Note 1]","content":"#### 1 Short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. 5) 1930.","sortOrder":0},{"sectionNumber":"2","sectionType":"section","heading":"Incorporation","content":"#### 2 Incorporation\n\n  The Sales Tax Assessment Act (No. 5) 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  (1) Sales tax is imposed upon the sale value of goods imported into Australia on or after 20 September 1985.\n  (2) Sales tax imposed upon the sale value of goods under subsection (1) is so imposed at the rate specified in respect of those goods in section 4, being the rate in force at the time of the entry of the goods when the goods are entered for home consumption by a taxpayer.","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":2156},"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"The Act maintains its original purpose of imposing sales tax on imported goods. The reference to '20 September 1985' reflects an amendment updating the commencement date for new imports, not an expansion of the legislation's scope beyond taxing imported goods."},"complexity_factors":["Incorporates the Sales Tax Assessment Act (No. 5) 1930-1931 by reference (must be read as one document)","Requires cross-referencing to the Sales Tax (Exemptions and Classifications) Act 1935 to determine which of four tax rates applies","Four different tax rates (10%, 15%, 20%, 30%) depending on schedule classification","Technical temporal limitation (goods imported 'on or after 20 September 1985') and trigger event ('entered for home consumption')"],"plain_english_summary":"This Act imposes sales tax on goods imported into Australia and cleared for home consumption on or after 20 September 1985, so importers and businesses bringing goods into the country are directly affected.  \n\nRates vary by classification under the Sales Tax (Exemptions and Classifications) Act 1935 (commonly 30%, 20% default, 15%, or 10%). It operates with the Sales Tax Assessment Act, which contains the rules for calculating, assessing and collecting the tax."}},"importantCases":[],"_links":{"self":"/api/acts/sales-tax-act-no-5-1930","history":"/api/acts/sales-tax-act-no-5-1930/history","analysis":"/api/acts/sales-tax-act-no-5-1930/analysis","conflicts":"/api/acts/sales-tax-act-no-5-1930/conflicts","importantCases":"/api/acts/sales-tax-act-no-5-1930/important-cases","documents":"/api/acts/sales-tax-act-no-5-1930/documents"}}