{"id":"C1930A00036","name":"Sales Tax Act (No. 6) 1930","slug":"sales-tax-act-no-6-1930","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"36 of 1930","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":3587,"registerId":"commonwealth-C1930A00036-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Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Short title [see Note 1]","content":"#### 1 Short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. 6) 1930.","sortOrder":0},{"sectionNumber":"2","sectionType":"section","heading":"Incorporation","content":"#### 2 Incorporation\n\n  The Sales Tax Assessment Act (No. 6) 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 imported into Australia by a taxpayer and, on or after 20 September 1985, sold by the taxpayer or applied by the taxpayer 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":1756},"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"The legislation remains tightly focused on its original purpose of imposing sales tax on imported goods. The reference to 1985 appears to be a technical amendment clarifying when the tax applies to goods used by the importer, rather than an expansion into new policy areas."},"complexity_factors":["Incorporates by reference the Sales Tax Assessment Act (No. 6) 1930-1931, requiring cross-reading","Rates depend on classification schedules contained in a separate Act (Sales Tax (Exemptions and Classifications) Act 1935)","Four different tax rates (10%, 15%, 20%, 30%) based on schedule coverage","Contains a temporal limitation ('on or after 20 September 1985') affecting when the tax applies to goods applied to own use"],"plain_english_summary":"This Act imposes sales tax on **goods imported into Australia**. The tax is triggered when the importer either **sells the goods** or **uses them for their own purposes** (for example, using imported equipment in their own factory rather than reselling it).\n\nThe tax rate depends on how the goods are classified in another law (the *Sales Tax (Exemptions and Classifications) Act 1935*):\n\n- **30%** for goods in the Second Schedule (typically luxury items)\n- **20%** for goods in the Fourth Schedule or goods not specifically listed (the standard rate)\n- **15%** for goods in the Fifth Schedule  \n- **10%** for goods in the Third Schedule\n\nThis Act operates as a \"charging section\" (telling you tax must be paid), while the *Sales Tax Assessment Act (No. 6)* sets out the administrative rules for calculating and collecting it. You need to read both Acts together to work out the final tax bill."}},"importantCases":[],"_links":{"self":"/api/acts/sales-tax-act-no-6-1930","history":"/api/acts/sales-tax-act-no-6-1930/history","analysis":"/api/acts/sales-tax-act-no-6-1930/analysis","conflicts":"/api/acts/sales-tax-act-no-6-1930/conflicts","importantCases":"/api/acts/sales-tax-act-no-6-1930/important-cases","documents":"/api/acts/sales-tax-act-no-6-1930/documents"}}