{"id":"C1930A00040","name":"Sales Tax Act (No. 8) 1930","slug":"sales-tax-act-no-8-1930","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"40 of 1930","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":3595,"registerId":"commonwealth-C1930A00040-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Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Short title [see Note 1]","content":"#### 1 Short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. 8) 1930.","sortOrder":0},{"sectionNumber":"2","sectionType":"section","heading":"Incorporation","content":"#### 2 Incorporation\n\n  The Sales Tax Assessment Act (No. 8) 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 sold to a taxpayer who has, on or after 20 September 1985, applied those 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":1907},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The Act maintains its original narrow focus on taxing imported goods applied to a taxpayer's own use. While the text has been updated over time (notably the 1985 date and various rate changes), it has not expanded beyond this specific taxing scenario."},"complexity_factors":["Only 4 short sections with minimal conditional logic","Depends on external classification schedules in a separate 1935 Act to determine applicable rates","Incorporates by reference the machinery provisions of the companion Assessment Act"],"plain_english_summary":"This Act creates a sales‑tax liability on goods imported into Australia that a taxpayer keeps and uses rather than resells, where that use occurs on or after 20 September 1985. It’s the charging provision that works with the Sales Tax Assessment Act and the Sales Tax (Exemptions and Classifications) Act 1935 to calculate and apply the tax. Rates vary by schedule (10%, 15%, 20%, 30%). Though superseded by GST in 2000, it still matters for certain historical and transitional cases."}},"importantCases":[],"_links":{"self":"/api/acts/sales-tax-act-no-8-1930","history":"/api/acts/sales-tax-act-no-8-1930/history","analysis":"/api/acts/sales-tax-act-no-8-1930/analysis","conflicts":"/api/acts/sales-tax-act-no-8-1930/conflicts","importantCases":"/api/acts/sales-tax-act-no-8-1930/important-cases","documents":"/api/acts/sales-tax-act-no-8-1930/documents"}}