{"id":"C1930A00038","name":"Sales Tax Act (No. 7) 1930","slug":"sales-tax-act-no-7-1930","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"38 of 1930","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":3591,"registerId":"commonwealth-C1930A00038-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Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Short title [see Note 1]","content":"#### 1 Short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. 7) 1930.","sortOrder":0},{"sectionNumber":"2","sectionType":"section","heading":"Incorporation","content":"#### 2 Incorporation\n\n  The Sales Tax Assessment Act (No. 7) 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 and, on or after 20 September 1985, sold by a taxpayer not being the importer of the goods.","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":2860},"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":true,"description":"The 1985 amendment expanded the tax base to explicitly capture sales of imported goods by taxpayers who were not the original importers. While still targeting imported goods, this extended the scope from the importation point to subsequent sales in the supply chain, ensuring tax collection when goods changed hands after entry into Australia."},"complexity_factors":["Requires joint reading with the Sales Tax Assessment Act (No. 7) 1930-1931 to understand key terms like 'taxpayer' and 'sale value'","Tax rates determined by reference to four separate schedules in the external Sales Tax (Exemptions and Classifications) Act 1935","Date-specific threshold (20 September 1985) triggering application to sales by non-importers","Only 4 sections but creates a legislative web requiring cross-referencing three separate Acts to apply correctly"],"plain_english_summary":"This Act imposes sales tax on imported goods sold in Australia, targeting businesses that sell imported items—particularly where the seller is not the original importer (since 20 September 1985). \n\nRates depend on classification under the Sales Tax (Exemptions and Classifications) Act 1935 (commonly 30%, 20%, 15% or 10%), while assessment, valuation and collection are carried out under the Sales Tax Assessment Act 1930–31, so the two Acts operate together."}},"importantCases":[],"_links":{"self":"/api/acts/sales-tax-act-no-7-1930","history":"/api/acts/sales-tax-act-no-7-1930/history","analysis":"/api/acts/sales-tax-act-no-7-1930/analysis","conflicts":"/api/acts/sales-tax-act-no-7-1930/conflicts","importantCases":"/api/acts/sales-tax-act-no-7-1930/important-cases","documents":"/api/acts/sales-tax-act-no-7-1930/documents"}}