{"id":"C1930A00042","name":"Sales Tax Act (No. 9) 1930","slug":"sales-tax-act-no-9-1930","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"42 of 1930","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":3599,"registerId":"commonwealth-C1930A00042-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Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Short title [see Note 1]","content":"#### 1 Short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. 9) 1930.","sortOrder":0},{"sectionNumber":"2","sectionType":"section","heading":"Incorporation","content":"#### 2 Incorporation\n\n  The Sales Tax Assessment Act (No. 9) 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 in Australia (including goods that have gone into use or consumption in Australia) leased, on or after 20 September 1985, by a taxpayer to a lessee.","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":2506},"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":true,"description":"Originally enacted in 1930, the Act was significantly expanded by subsequent amendments (evident from the 1985 date in section 3) to impose sales tax on leased goods. This extended the Act's scope beyond its original application to outright sales transactions, capturing leasing arrangements as taxable events."},"complexity_factors":["Incorporation by reference of a separate Assessment Act (machinery provisions located in external legislation)","Dependency on Schedules contained in a third Act (Sales Tax (Exemptions and Classifications) Act 1935) to determine applicable tax rates","Multiple tax rate tiers requiring classification of goods (10%, 15%, 20%, 30%)","Specific temporal limitation restricting application to leases entered into on or after 20 September 1985"],"plain_english_summary":"This Act imposes sales tax on goods leased in Australia where the lease began on or after 20 September 1985, charging lessors (and indirectly lessees) based on the goods’ sale value, including used goods. \n\nTax rates follow the classifications in the Sales Tax (Exemptions and Classifications) Act 1935: 30% (Second Schedule), 20% (Fourth or uncategorised goods), 15% (Fifth) and 10% (Third)."}},"importantCases":[],"_links":{"self":"/api/acts/sales-tax-act-no-9-1930","history":"/api/acts/sales-tax-act-no-9-1930/history","analysis":"/api/acts/sales-tax-act-no-9-1930/analysis","conflicts":"/api/acts/sales-tax-act-no-9-1930/conflicts","importantCases":"/api/acts/sales-tax-act-no-9-1930/important-cases","documents":"/api/acts/sales-tax-act-no-9-1930/documents"}}