{"id":"C2004A03218","name":"Sales Tax Assessment Act (No. 11) 1985","slug":"sales-tax-assessment-act-no-11-1985","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"179 of 1985","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":7351,"registerId":"commonwealth-C2004A03218-current","compilationNumber":null,"startDate":"2026-03-30","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Part I","sectionType":"part","heading":"Preliminary","content":"An Act relating to the imposition, assessment and collection of a tax upon the sale value of certain airport shop goods, and for other purposes\n\n## Part I—Preliminary\n\n#### 1 Short title \\[see Note 1\\]\n\n This Act may be cited as the Sales Tax Assessment Act (No. 11) 1985.\n\n#### 2 Commencement \\[see Note 1\\]\n\n This Act shall come into operation, or shall be deemed to have come into operation, as the case requires, on the commencement of section 7 of the Customs and Excise Legislation Amendment Act (No. 2) 1985.\n\n#### 3 Interpretation\n\n In this Act, unless the contrary intention appears:\n\n> airport shop goods has the same meaning as in the Customs Act.\n\n> Collector has the same meaning as it would have if the Customs Act were incorporated and read as one with this Act.\n\n> Customs Act means the Customs Act 1901.\n\n> excise duty means duty of excise:\n\n (a) imposed by the Excise Tariff Act 1921; or\n (b) demanded or collected in pursuance of:\n (i) an Excise Tariff Proposal introduced into the House of Representatives; or\n (ii) a notice published in the Gazette in accordance with section 160B of the Excise Act 1901.\n\n> inwards duty free shop and relevant traveller have the same meanings as in section 96B of the Customs Act.\n\n> proprietor means a person who is a proprietor within the meaning of section 96B of the Customs Act and is not a person who is registered, or required to be registered, under a law providing for the assessment of sales tax.\n\n> Taxing Act means the Sales Tax Act (No. 11A) 1985 or the Sales Tax Act (No. 11B) 1985, as the case requires.\n\n> taxpayer, in relation to goods dealt with in a taxable manner, means:\n\n (a) in a case to which paragraph 5(a) applies—the purchaser of the goods; or\n (b) in a case to which paragraph 5(b) or (c) applies—the proprietor of the inwards duty free shop.\n\n \n\n## Part II—Liability to taxation\n\n#### 4 Sales tax\n\n Subject to, and in accordance with, the provisions of this Act, the sales tax imposed by a Taxing Act shall be levied and paid upon the sale value of airport shop goods dealt with in a taxable manner.\n\n#### 5 Taxable dealings\n\n For the purposes of this Act, airport shop goods are dealt with in a taxable manner if the goods are:\n (a) purchased from an inwards duty free shop by a relevant traveller;\n (b) sold by the proprietor of an inwards duty free shop to a person who is not a relevant traveller; or\n (c) applied by the proprietor of an inwards duty free shop to the proprietor’s own use.\n\n#### 6 Sale value\n\n For the purposes of this Act, the sale value of airport shop goods dealt with in a taxable manner by a taxpayer is the sum of:\n (a) in a case to which:\n (i) paragraph 5(a) applies—the amount for which the goods were purchased by the taxpayer;\n (ii) paragraph 5(b) applies—the amount for which the goods were sold by the taxpayer less so much of that amount as includes excise duty that is, or may become, payable in respect of the goods; or\n (iii) paragraph 5(c) applies—the amount for which the goods were purchased by the taxpayer; and\n (b) the amount of excise duty, if any, that is, or may become, payable in respect of the goods.\n\n#### 7 Liability for tax\n\n Sales tax upon the sale value of airport shop goods dealt with in a taxable manner by a taxpayer shall be paid by the taxpayer.\n\n#### 8 Exemptions\n\n Notwithstanding anything contained in section 7, sales tax is not payable under this Act by the person specified in section 7 upon the sale value of airport shop goods the sale value of which is, by virtue of the Sales Tax (Exemptions and Classifications) Act 1935, exempt from sales tax under this Act.\n\n \n\n## Part III—Returns\n\n#### 9 Returns\n\n Where airport shop goods are dealt with in a taxable manner by a person, being the proprietor of an inwards duty free shop, and sales tax is payable under this Act by the person upon the sale value of the goods, the person shall forthwith after so dealing with the goods:\n (a) if the goods are so dealt with at the place where the inwards duty free shop is located—lodge with a Collector; or\n (b) in any other case—furnish to the Commissioner;\n a return in a form approved by the Commissioner, setting forth full particulars of the goods so dealt with and other such information as is required.\n\n#### 10 Further returns\n\n In addition to any return that may have been required under section 9, the Commissioner may, by notice in writing, call upon any person to furnish to the Commissioner, within the time specified in the notice, such return, or such further or fuller return, as the Commissioner requires, whether in that person’s own behalf or as an agent or a trustee.\n\n \n\n## Part IV—Collection and recovery of tax\n\n#### 11 Time for payment of tax\n\n Sales tax upon the sale value of airport shop goods is due and payable at the time when the goods are dealt with in a taxable manner.\n\n#### 12 Power to question relevant travellers etc.\n\n For the purposes of this Act, subsection 195(1) of the Customs Act applies as if paragraph (d) of that subsection included a reference to airport shop goods in relation to which sales tax is payable under this Act.\n\n#### 13 Customs may seize or impound goods\n\n (1) Where:\n (a) a Collector believes on reasonable grounds that an amount of sales tax is payable upon the sale value of airport shop goods; and\n (b) the amount is not paid when demanded by the Collector;\n the Collector may seize or impound the goods, and the following subsections apply.\n (2) Subject to subsection (4), the Collector shall retain the goods until, but not after:\n (a) the full amount of sales tax payable upon the sale value of the goods is paid;\n (b) security is given to the satisfaction of the Collector for the payment of the amount referred to in paragraph (a);\n (c) the Collector is satisfied, or the Commissioner directs, that sales tax is not payable upon the sale value of the goods; or\n (d) a decision is made under Part VII of the Assessment Act that there is no sale value of the goods.\n (3) The Collector may take the goods to a place approved for the purposes of section 204 of the Customs Act in relation to similar goods.\n (4) Where:\n (a) the goods have been retained under subsection (2) for any period of 4 months; and\n (b) during the whole of that period, no proceedings in relation to the goods have been pending;\n they shall be deemed to be condemned as forfeited to the Crown, and may be dealt with and disposed of in accordance with the directions of the Commissioner.\n (5) An action does not lie against the Commonwealth, the Commissioner or any officer of Customs in relation to anything done, or purported to have been done, under this section for which there was reasonable cause.\n (6) In subsection (2), sales tax includes:\n (a) further tax; and\n (b) additional tax under section 29 or Part VIII of the Assessment Act.\n (7) In this section:\n\n> Assessment Act means the Sales Tax Assessment Act (No. 1) 1930 as applied by this Act.\n\n> proceedings, in relation to goods, means:\n\n (a) an objection, request, reference or appeal under Part VII of the Assessment Act; or\n (b) any proceedings in a court instituted by the owner of the goods in relation to the recovery of the goods.\n\n#### 14 Further tax\n\n (1) Where the Commissioner finds in any case that tax is payable by a person, the Commissioner may make an assessment in relation to the person.\n (2) Where:\n (a) a person makes default in furnishing or lodging a return;\n (b) the Commissioner is not satisfied with a return furnished or lodged by a person; or\n (c) the Commissioner has reason to believe or suspect that a person (although not having furnished or lodged a return) is liable to pay sales tax;\n the Commissioner may determine an amount to be the amount upon which, in the opinion of the Commissioner, sales tax should be paid and may make an assessment in relation to the person.\n (3) As soon as conveniently may be after an assessment has been made, the Commissioner shall cause notice in writing of the assessment to be served on the person liable to pay the tax.\n (5) The omission to give such a notice does not invalidate the assessment made by the Commissioner.\n (6) In this section, unless the contrary intention appears, tax includes further tax.\n\n#### 14A Special assessments\n\n (1) A taxpayer may request the Commissioner, in accordance with this section, to make an assessment in respect of a specified act done, or a specified transaction or operation effected, by the taxpayer.\n (2) A request under subsection (1) shall be in writing and shall be lodged with the Commissioner not later than 21 days after the close of the month within which the act was done or the transaction or operation was effected or within such further period as the Commissioner allows.\n (3) The Commissioner shall comply with each request made under subsection (1).\n (4) As soon as practicable after the assessment is made, the Commissioner shall cause notice in writing of the assessment to be served on the taxpayer who made the request under subsection (1).\n\n#### 14B Amended assessments\n\n Except as otherwise provided, where an assessment has been amended, the amended assessment is an assessment for all the purposes of this Act.\n\n#### 15 Refunds of tax\n\n (1) Subject to subsection (2), where the Commissioner finds in any case that tax has been overpaid by a person, the Commissioner shall:\n (a) refund the amount of any tax overpaid; or\n (b) apply the amount of any tax overpaid against any liability of the person to the Commonwealth, being a liability under, or by virtue of, an Act of which the Commissioner has the general administration, and refund any part of the amount that is not so applied.\n (2) Subsection (1) does not apply in relation to any tax paid by a person unless the Commissioner is satisfied that the tax has not been passed on by the person to another person or, if passed on by the person to another person, has been refunded by the person to the other person.\n (3) In this section, unless the contrary intention appears, tax includes:\n (a) further tax; and\n (b) additional tax under section 29 or Part VIII of the Sales Tax Assessment Act (No. 1) 1930 as applied by this Act.\n\n \n\n## Part V—Application of Sales Tax Assessment Act (No. 1) 1930\n\n#### 16 Application of provisions of Sales Tax Assessment Act (No. 1) 1930\n\n (1) The following provisions of the Sales Tax Assessment Act (No. 1) 1930, namely, sections 3 and 3A, Part II, subsections 18(5B) and (5C), sections 20A, 23, 25A, 27 to 38A (inclusive), and Parts VIII (other than section 46) and X, and the Schedules apply, mutatis mutandis, in relation to the imposition, assessment and collection of the tax chargeable under this Act in like manner as they apply in relation to the imposition, assessment and collection of the tax chargeable under that Act, but for the purposes of this Act:\n (a) a reference in subsection 32(2A) of that Act as so applied to prescribed tax shall be read as including a reference to tax within the meaning of subsection 32(2) of that Act otherwise than in its application by virtue of this Act or any other Act;\n (b) the reference in paragraph (c) of the definition of prescribed tax in subsection 32(2D) of that Act as so applied to an Act providing for the assessment of sales tax shall be taken not to include a reference to this Act;\n (c) the reference in subsection 35(2) of that Act as so applied to Part V shall be read as a reference to Part III; and\n (d) the reference in section 38A and subsection 67(6) of that Act as so applied to section 26 shall be read as a reference to section 15 of this Act.\n (2) The power to make regulations conferred by the application, by subsection (1) of this section, of section 73 of the Sales Tax Assessment Act (No. 1) 1930 includes the power to make regulations for enabling certificates and securities made, issued or given for the purposes of that Act to be treated as, or to be deemed to be, made, issued or given for the purposes also of this Act, and includes the power generally to make regulations for treating acts, matters and things done, for the purposes of that Act, under the provisions of that Act made applicable to this Act, as done or deemed to be done under this Act.","sortOrder":0},{"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 Assessment Act (No. 11) 1985.","sortOrder":1},{"sectionNumber":"2","sectionType":"section","heading":"Commencement [see Note 1]","content":"#### 2 Commencement \\[see Note 1\\]\n\n This Act shall come into operation, or shall be deemed to have come into operation, as the case requires, on the commencement of section 7 of the Customs and Excise Legislation Amendment Act (No. 2) 1985.","sortOrder":2},{"sectionNumber":"3","sectionType":"section","heading":"Interpretation","content":"#### 3 Interpretation\n\n In this Act, unless the contrary intention appears:\n\n> airport shop goods has the same meaning as in the Customs Act.\n\n> Collector has the same meaning as it would have if the Customs Act were incorporated and read as one with this Act.\n\n> Customs Act means the Customs Act 1901.\n\n> excise duty means duty of excise:\n\n (a) imposed by the Excise Tariff Act 1921; or\n (b) demanded or collected in pursuance of:\n (i) an Excise Tariff Proposal introduced into the House of Representatives; or\n (ii) a notice published in the Gazette in accordance with section 160B of the Excise Act 1901.\n\n> inwards duty free shop and relevant traveller have the same meanings as in section 96B of the Customs Act.\n\n> proprietor means a person who is a proprietor within the meaning of section 96B of the Customs Act and is not a person who is registered, or required to be registered, under a law providing for the assessment of sales tax.\n\n> Taxing Act means the Sales Tax Act (No. 11A) 1985 or the Sales Tax Act (No. 11B) 1985, as the case requires.\n\n> taxpayer, in relation to goods dealt with in a taxable manner, means:\n\n (a) in a case to which paragraph 5(a) applies—the purchaser of the goods; or\n (b) in a case to which paragraph 5(b) or (c) applies—the proprietor of the inwards duty free shop.","sortOrder":3},{"sectionNumber":"Part II","sectionType":"part","heading":"Liability to taxation","content":"An Act relating to the imposition, assessment and collection of a tax upon the sale value of certain airport shop goods, and for other purposes\n\n## Part I—Preliminary\n\n#### 1 Short title \\[see Note 1\\]\n\n This Act may be cited as the Sales Tax Assessment Act (No. 11) 1985.\n\n#### 2 Commencement \\[see Note 1\\]\n\n This Act shall come into operation, or shall be deemed to have come into operation, as the case requires, on the commencement of section 7 of the Customs and Excise Legislation Amendment Act (No. 2) 1985.\n\n#### 3 Interpretation\n\n In this Act, unless the contrary intention appears:\n\n> airport shop goods has the same meaning as in the Customs Act.\n\n> Collector has the same meaning as it would have if the Customs Act were incorporated and read as one with this Act.\n\n> Customs Act means the Customs Act 1901.\n\n> excise duty means duty of excise:\n\n (a) imposed by the Excise Tariff Act 1921; or\n (b) demanded or collected in pursuance of:\n (i) an Excise Tariff Proposal introduced into the House of Representatives; or\n (ii) a notice published in the Gazette in accordance with section 160B of the Excise Act 1901.\n\n> inwards duty free shop and relevant traveller have the same meanings as in section 96B of the Customs Act.\n\n> proprietor means a person who is a proprietor within the meaning of section 96B of the Customs Act and is not a person who is registered, or required to be registered, under a law providing for the assessment of sales tax.\n\n> Taxing Act means the Sales Tax Act (No. 11A) 1985 or the Sales Tax Act (No. 11B) 1985, as the case requires.\n\n> taxpayer, in relation to goods dealt with in a taxable manner, means:\n\n (a) in a case to which paragraph 5(a) applies—the purchaser of the goods; or\n (b) in a case to which paragraph 5(b) or (c) applies—the proprietor of the inwards duty free shop.\n\n \n\n## Part II—Liability to taxation\n\n#### 4 Sales tax\n\n Subject to, and in accordance with, the provisions of this Act, the sales tax imposed by a Taxing Act shall be levied and paid upon the sale value of airport shop goods dealt with in a taxable manner.\n\n#### 5 Taxable dealings\n\n For the purposes of this Act, airport shop goods are dealt with in a taxable manner if the goods are:\n (a) purchased from an inwards duty free shop by a relevant traveller;\n (b) sold by the proprietor of an inwards duty free shop to a person who is not a relevant traveller; or\n (c) applied by the proprietor of an inwards duty free shop to the proprietor’s own use.\n\n#### 6 Sale value\n\n For the purposes of this Act, the sale value of airport shop goods dealt with in a taxable manner by a taxpayer is the sum of:\n (a) in a case to which:\n (i) paragraph 5(a) applies—the amount for which the goods were purchased by the taxpayer;\n (ii) paragraph 5(b) applies—the amount for which the goods were sold by the taxpayer less so much of that amount as includes excise duty that is, or may become, payable in respect of the goods; or\n (iii) paragraph 5(c) applies—the amount for which the goods were purchased by the taxpayer; and\n (b) the amount of excise duty, if any, that is, or may become, payable in respect of the goods.\n\n#### 7 Liability for tax\n\n Sales tax upon the sale value of airport shop goods dealt with in a taxable manner by a taxpayer shall be paid by the taxpayer.\n\n#### 8 Exemptions\n\n Notwithstanding anything contained in section 7, sales tax is not payable under this Act by the person specified in section 7 upon the sale value of airport shop goods the sale value of which is, by virtue of the Sales Tax (Exemptions and Classifications) Act 1935, exempt from sales tax under this Act.\n\n \n\n## Part III—Returns\n\n#### 9 Returns\n\n Where airport shop goods are dealt with in a taxable manner by a person, being the proprietor of an inwards duty free shop, and sales tax is payable under this Act by the person upon the sale value of the goods, the person shall forthwith after so dealing with the goods:\n (a) if the goods are so dealt with at the place where the inwards duty free shop is located—lodge with a Collector; or\n (b) in any other case—furnish to the Commissioner;\n a return in a form approved by the Commissioner, setting forth full particulars of the goods so dealt with and other such information as is required.\n\n#### 10 Further returns\n\n In addition to any return that may have been required under section 9, the Commissioner may, by notice in writing, call upon any person to furnish to the Commissioner, within the time specified in the notice, such return, or such further or fuller return, as the Commissioner requires, whether in that person’s own behalf or as an agent or a trustee.\n\n \n\n## Part IV—Collection and recovery of tax\n\n#### 11 Time for payment of tax\n\n Sales tax upon the sale value of airport shop goods is due and payable at the time when the goods are dealt with in a taxable manner.\n\n#### 12 Power to question relevant travellers etc.\n\n For the purposes of this Act, subsection 195(1) of the Customs Act applies as if paragraph (d) of that subsection included a reference to airport shop goods in relation to which sales tax is payable under this Act.\n\n#### 13 Customs may seize or impound goods\n\n (1) Where:\n (a) a Collector believes on reasonable grounds that an amount of sales tax is payable upon the sale value of airport shop goods; and\n (b) the amount is not paid when demanded by the Collector;\n the Collector may seize or impound the goods, and the following subsections apply.\n (2) Subject to subsection (4), the Collector shall retain the goods until, but not after:\n (a) the full amount of sales tax payable upon the sale value of the goods is paid;\n (b) security is given to the satisfaction of the Collector for the payment of the amount referred to in paragraph (a);\n (c) the Collector is satisfied, or the Commissioner directs, that sales tax is not payable upon the sale value of the goods; or\n (d) a decision is made under Part VII of the Assessment Act that there is no sale value of the goods.\n (3) The Collector may take the goods to a place approved for the purposes of section 204 of the Customs Act in relation to similar goods.\n (4) Where:\n (a) the goods have been retained under subsection (2) for any period of 4 months; and\n (b) during the whole of that period, no proceedings in relation to the goods have been pending;\n they shall be deemed to be condemned as forfeited to the Crown, and may be dealt with and disposed of in accordance with the directions of the Commissioner.\n (5) An action does not lie against the Commonwealth, the Commissioner or any officer of Customs in relation to anything done, or purported to have been done, under this section for which there was reasonable cause.\n (6) In subsection (2), sales tax includes:\n (a) further tax; and\n (b) additional tax under section 29 or Part VIII of the Assessment Act.\n (7) In this section:\n\n> Assessment Act means the Sales Tax Assessment Act (No. 1) 1930 as applied by this Act.\n\n> proceedings, in relation to goods, means:\n\n (a) an objection, request, reference or appeal under Part VII of the Assessment Act; or\n (b) any proceedings in a court instituted by the owner of the goods in relation to the recovery of the goods.\n\n#### 14 Further tax\n\n (1) Where the Commissioner finds in any case that tax is payable by a person, the Commissioner may make an assessment in relation to the person.\n (2) Where:\n (a) a person makes default in furnishing or lodging a return;\n (b) the Commissioner is not satisfied with a return furnished or lodged by a person; or\n (c) the Commissioner has reason to believe or suspect that a person (although not having furnished or lodged a return) is liable to pay sales tax;\n the Commissioner may determine an amount to be the amount upon which, in the opinion of the Commissioner, sales tax should be paid and may make an assessment in relation to the person.\n (3) As soon as conveniently may be after an assessment has been made, the Commissioner shall cause notice in writing of the assessment to be served on the person liable to pay the tax.\n (5) The omission to give such a notice does not invalidate the assessment made by the Commissioner.\n (6) In this section, unless the contrary intention appears, tax includes further tax.\n\n#### 14A Special assessments\n\n (1) A taxpayer may request the Commissioner, in accordance with this section, to make an assessment in respect of a specified act done, or a specified transaction or operation effected, by the taxpayer.\n (2) A request under subsection (1) shall be in writing and shall be lodged with the Commissioner not later than 21 days after the close of the month within which the act was done or the transaction or operation was effected or within such further period as the Commissioner allows.\n (3) The Commissioner shall comply with each request made under subsection (1).\n (4) As soon as practicable after the assessment is made, the Commissioner shall cause notice in writing of the assessment to be served on the taxpayer who made the request under subsection (1).\n\n#### 14B Amended assessments\n\n Except as otherwise provided, where an assessment has been amended, the amended assessment is an assessment for all the purposes of this Act.\n\n#### 15 Refunds of tax\n\n (1) Subject to subsection (2), where the Commissioner finds in any case that tax has been overpaid by a person, the Commissioner shall:\n (a) refund the amount of any tax overpaid; or\n (b) apply the amount of any tax overpaid against any liability of the person to the Commonwealth, being a liability under, or by virtue of, an Act of which the Commissioner has the general administration, and refund any part of the amount that is not so applied.\n (2) Subsection (1) does not apply in relation to any tax paid by a person unless the Commissioner is satisfied that the tax has not been passed on by the person to another person or, if passed on by the person to another person, has been refunded by the person to the other person.\n (3) In this section, unless the contrary intention appears, tax includes:\n (a) further tax; and\n (b) additional tax under section 29 or Part VIII of the Sales Tax Assessment Act (No. 1) 1930 as applied by this Act.\n\n \n\n## Part V—Application of Sales Tax Assessment Act (No. 1) 1930\n\n#### 16 Application of provisions of Sales Tax Assessment Act (No. 1) 1930\n\n (1) The following provisions of the Sales Tax Assessment Act (No. 1) 1930, namely, sections 3 and 3A, Part II, subsections 18(5B) and (5C), sections 20A, 23, 25A, 27 to 38A (inclusive), and Parts VIII (other than section 46) and X, and the Schedules apply, mutatis mutandis, in relation to the imposition, assessment and collection of the tax chargeable under this Act in like manner as they apply in relation to the imposition, assessment and collection of the tax chargeable under that Act, but for the purposes of this Act:\n (a) a reference in subsection 32(2A) of that Act as so applied to prescribed tax shall be read as including a reference to tax within the meaning of subsection 32(2) of that Act otherwise than in its application by virtue of this Act or any other Act;\n (b) the reference in paragraph (c) of the definition of prescribed tax in subsection 32(2D) of that Act as so applied to an Act providing for the assessment of sales tax shall be taken not to include a reference to this Act;\n (c) the reference in subsection 35(2) of that Act as so applied to Part V shall be read as a reference to Part III; and\n (d) the reference in section 38A and subsection 67(6) of that Act as so applied to section 26 shall be read as a reference to section 15 of this Act.\n (2) The power to make regulations conferred by the application, by subsection (1) of this section, of section 73 of the Sales Tax Assessment Act (No. 1) 1930 includes the power to make regulations for enabling certificates and securities made, issued or given for the purposes of that Act to be treated as, or to be deemed to be, made, issued or given for the purposes also of this Act, and includes the power generally to make regulations for treating acts, matters and things done, for the purposes of that Act, under the provisions of that Act made applicable to this Act, as done or deemed to be done under this Act.","sortOrder":4},{"sectionNumber":"4","sectionType":"section","heading":"Sales tax","content":"#### 4 Sales tax\n\n Subject to, and in accordance with, the provisions of this Act, the sales tax imposed by a Taxing Act shall be levied and paid upon the sale value of airport shop goods dealt with in a taxable manner.","sortOrder":5},{"sectionNumber":"5","sectionType":"section","heading":"Taxable dealings","content":"#### 5 Taxable dealings\n\n For the purposes of this Act, airport shop goods are dealt with in a taxable manner if the goods are:\n (a) purchased from an inwards duty free shop by a relevant traveller;\n (b) sold by the proprietor of an inwards duty free shop to a person who is not a relevant traveller; or\n (c) applied by the proprietor of an inwards duty free shop to the proprietor’s own use.","sortOrder":6},{"sectionNumber":"6","sectionType":"section","heading":"Sale value","content":"#### 6 Sale value\n\n For the purposes of this Act, the sale value of airport shop goods dealt with in a taxable manner by a taxpayer is the sum of:\n (a) in a case to which:\n (i) paragraph 5(a) applies—the amount for which the goods were purchased by the taxpayer;\n (ii) paragraph 5(b) applies—the amount for which the goods were sold by the taxpayer less so much of that amount as includes excise duty that is, or may become, payable in respect of the goods; or\n (iii) paragraph 5(c) applies—the amount for which the goods were purchased by the taxpayer; and\n (b) the amount of excise duty, if any, that is, or may become, payable in respect of the goods.","sortOrder":7},{"sectionNumber":"7","sectionType":"section","heading":"Liability for tax","content":"#### 7 Liability for tax\n\n Sales tax upon the sale value of airport shop goods dealt with in a taxable manner by a taxpayer shall be paid by the taxpayer.","sortOrder":8},{"sectionNumber":"8","sectionType":"section","heading":"Exemptions","content":"#### 8 Exemptions\n\n Notwithstanding anything contained in section 7, sales tax is not payable under this Act by the person specified in section 7 upon the sale value of airport shop goods the sale value of which is, by virtue of the Sales Tax (Exemptions and Classifications) Act 1935, exempt from sales tax under this Act.","sortOrder":9},{"sectionNumber":"Part III","sectionType":"part","heading":"Returns","content":"An Act relating to the imposition, assessment and collection of a tax upon the sale value of certain airport shop goods, and for other purposes\n\n## Part I—Preliminary\n\n#### 1 Short title \\[see Note 1\\]\n\n This Act may be cited as the Sales Tax Assessment Act (No. 11) 1985.\n\n#### 2 Commencement \\[see Note 1\\]\n\n This Act shall come into operation, or shall be deemed to have come into operation, as the case requires, on the commencement of section 7 of the Customs and Excise Legislation Amendment Act (No. 2) 1985.\n\n#### 3 Interpretation\n\n In this Act, unless the contrary intention appears:\n\n> airport shop goods has the same meaning as in the Customs Act.\n\n> Collector has the same meaning as it would have if the Customs Act were incorporated and read as one with this Act.\n\n> Customs Act means the Customs Act 1901.\n\n> excise duty means duty of excise:\n\n (a) imposed by the Excise Tariff Act 1921; or\n (b) demanded or collected in pursuance of:\n (i) an Excise Tariff Proposal introduced into the House of Representatives; or\n (ii) a notice published in the Gazette in accordance with section 160B of the Excise Act 1901.\n\n> inwards duty free shop and relevant traveller have the same meanings as in section 96B of the Customs Act.\n\n> proprietor means a person who is a proprietor within the meaning of section 96B of the Customs Act and is not a person who is registered, or required to be registered, under a law providing for the assessment of sales tax.\n\n> Taxing Act means the Sales Tax Act (No. 11A) 1985 or the Sales Tax Act (No. 11B) 1985, as the case requires.\n\n> taxpayer, in relation to goods dealt with in a taxable manner, means:\n\n (a) in a case to which paragraph 5(a) applies—the purchaser of the goods; or\n (b) in a case to which paragraph 5(b) or (c) applies—the proprietor of the inwards duty free shop.\n\n \n\n## Part II—Liability to taxation\n\n#### 4 Sales tax\n\n Subject to, and in accordance with, the provisions of this Act, the sales tax imposed by a Taxing Act shall be levied and paid upon the sale value of airport shop goods dealt with in a taxable manner.\n\n#### 5 Taxable dealings\n\n For the purposes of this Act, airport shop goods are dealt with in a taxable manner if the goods are:\n (a) purchased from an inwards duty free shop by a relevant traveller;\n (b) sold by the proprietor of an inwards duty free shop to a person who is not a relevant traveller; or\n (c) applied by the proprietor of an inwards duty free shop to the proprietor’s own use.\n\n#### 6 Sale value\n\n For the purposes of this Act, the sale value of airport shop goods dealt with in a taxable manner by a taxpayer is the sum of:\n (a) in a case to which:\n (i) paragraph 5(a) applies—the amount for which the goods were purchased by the taxpayer;\n (ii) paragraph 5(b) applies—the amount for which the goods were sold by the taxpayer less so much of that amount as includes excise duty that is, or may become, payable in respect of the goods; or\n (iii) paragraph 5(c) applies—the amount for which the goods were purchased by the taxpayer; and\n (b) the amount of excise duty, if any, that is, or may become, payable in respect of the goods.\n\n#### 7 Liability for tax\n\n Sales tax upon the sale value of airport shop goods dealt with in a taxable manner by a taxpayer shall be paid by the taxpayer.\n\n#### 8 Exemptions\n\n Notwithstanding anything contained in section 7, sales tax is not payable under this Act by the person specified in section 7 upon the sale value of airport shop goods the sale value of which is, by virtue of the Sales Tax (Exemptions and Classifications) Act 1935, exempt from sales tax under this Act.\n\n \n\n## Part III—Returns\n\n#### 9 Returns\n\n Where airport shop goods are dealt with in a taxable manner by a person, being the proprietor of an inwards duty free shop, and sales tax is payable under this Act by the person upon the sale value of the goods, the person shall forthwith after so dealing with the goods:\n (a) if the goods are so dealt with at the place where the inwards duty free shop is located—lodge with a Collector; or\n (b) in any other case—furnish to the Commissioner;\n a return in a form approved by the Commissioner, setting forth full particulars of the goods so dealt with and other such information as is required.\n\n#### 10 Further returns\n\n In addition to any return that may have been required under section 9, the Commissioner may, by notice in writing, call upon any person to furnish to the Commissioner, within the time specified in the notice, such return, or such further or fuller return, as the Commissioner requires, whether in that person’s own behalf or as an agent or a trustee.\n\n \n\n## Part IV—Collection and recovery of tax\n\n#### 11 Time for payment of tax\n\n Sales tax upon the sale value of airport shop goods is due and payable at the time when the goods are dealt with in a taxable manner.\n\n#### 12 Power to question relevant travellers etc.\n\n For the purposes of this Act, subsection 195(1) of the Customs Act applies as if paragraph (d) of that subsection included a reference to airport shop goods in relation to which sales tax is payable under this Act.\n\n#### 13 Customs may seize or impound goods\n\n (1) Where:\n (a) a Collector believes on reasonable grounds that an amount of sales tax is payable upon the sale value of airport shop goods; and\n (b) the amount is not paid when demanded by the Collector;\n the Collector may seize or impound the goods, and the following subsections apply.\n (2) Subject to subsection (4), the Collector shall retain the goods until, but not after:\n (a) the full amount of sales tax payable upon the sale value of the goods is paid;\n (b) security is given to the satisfaction of the Collector for the payment of the amount referred to in paragraph (a);\n (c) the Collector is satisfied, or the Commissioner directs, that sales tax is not payable upon the sale value of the goods; or\n (d) a decision is made under Part VII of the Assessment Act that there is no sale value of the goods.\n (3) The Collector may take the goods to a place approved for the purposes of section 204 of the Customs Act in relation to similar goods.\n (4) Where:\n (a) the goods have been retained under subsection (2) for any period of 4 months; and\n (b) during the whole of that period, no proceedings in relation to the goods have been pending;\n they shall be deemed to be condemned as forfeited to the Crown, and may be dealt with and disposed of in accordance with the directions of the Commissioner.\n (5) An action does not lie against the Commonwealth, the Commissioner or any officer of Customs in relation to anything done, or purported to have been done, under this section for which there was reasonable cause.\n (6) In subsection (2), sales tax includes:\n (a) further tax; and\n (b) additional tax under section 29 or Part VIII of the Assessment Act.\n (7) In this section:\n\n> Assessment Act means the Sales Tax Assessment Act (No. 1) 1930 as applied by this Act.\n\n> proceedings, in relation to goods, means:\n\n (a) an objection, request, reference or appeal under Part VII of the Assessment Act; or\n (b) any proceedings in a court instituted by the owner of the goods in relation to the recovery of the goods.\n\n#### 14 Further tax\n\n (1) Where the Commissioner finds in any case that tax is payable by a person, the Commissioner may make an assessment in relation to the person.\n (2) Where:\n (a) a person makes default in furnishing or lodging a return;\n (b) the Commissioner is not satisfied with a return furnished or lodged by a person; or\n (c) the Commissioner has reason to believe or suspect that a person (although not having furnished or lodged a return) is liable to pay sales tax;\n the Commissioner may determine an amount to be the amount upon which, in the opinion of the Commissioner, sales tax should be paid and may make an assessment in relation to the person.\n (3) As soon as conveniently may be after an assessment has been made, the Commissioner shall cause notice in writing of the assessment to be served on the person liable to pay the tax.\n (5) The omission to give such a notice does not invalidate the assessment made by the Commissioner.\n (6) In this section, unless the contrary intention appears, tax includes further tax.\n\n#### 14A Special assessments\n\n (1) A taxpayer may request the Commissioner, in accordance with this section, to make an assessment in respect of a specified act done, or a specified transaction or operation effected, by the taxpayer.\n (2) A request under subsection (1) shall be in writing and shall be lodged with the Commissioner not later than 21 days after the close of the month within which the act was done or the transaction or operation was effected or within such further period as the Commissioner allows.\n (3) The Commissioner shall comply with each request made under subsection (1).\n (4) As soon as practicable after the assessment is made, the Commissioner shall cause notice in writing of the assessment to be served on the taxpayer who made the request under subsection (1).\n\n#### 14B Amended assessments\n\n Except as otherwise provided, where an assessment has been amended, the amended assessment is an assessment for all the purposes of this Act.\n\n#### 15 Refunds of tax\n\n (1) Subject to subsection (2), where the Commissioner finds in any case that tax has been overpaid by a person, the Commissioner shall:\n (a) refund the amount of any tax overpaid; or\n (b) apply the amount of any tax overpaid against any liability of the person to the Commonwealth, being a liability under, or by virtue of, an Act of which the Commissioner has the general administration, and refund any part of the amount that is not so applied.\n (2) Subsection (1) does not apply in relation to any tax paid by a person unless the Commissioner is satisfied that the tax has not been passed on by the person to another person or, if passed on by the person to another person, has been refunded by the person to the other person.\n (3) In this section, unless the contrary intention appears, tax includes:\n (a) further tax; and\n (b) additional tax under section 29 or Part VIII of the Sales Tax Assessment Act (No. 1) 1930 as applied by this Act.\n\n \n\n## Part V—Application of Sales Tax Assessment Act (No. 1) 1930\n\n#### 16 Application of provisions of Sales Tax Assessment Act (No. 1) 1930\n\n (1) The following provisions of the Sales Tax Assessment Act (No. 1) 1930, namely, sections 3 and 3A, Part II, subsections 18(5B) and (5C), sections 20A, 23, 25A, 27 to 38A (inclusive), and Parts VIII (other than section 46) and X, and the Schedules apply, mutatis mutandis, in relation to the imposition, assessment and collection of the tax chargeable under this Act in like manner as they apply in relation to the imposition, assessment and collection of the tax chargeable under that Act, but for the purposes of this Act:\n (a) a reference in subsection 32(2A) of that Act as so applied to prescribed tax shall be read as including a reference to tax within the meaning of subsection 32(2) of that Act otherwise than in its application by virtue of this Act or any other Act;\n (b) the reference in paragraph (c) of the definition of prescribed tax in subsection 32(2D) of that Act as so applied to an Act providing for the assessment of sales tax shall be taken not to include a reference to this Act;\n (c) the reference in subsection 35(2) of that Act as so applied to Part V shall be read as a reference to Part III; and\n (d) the reference in section 38A and subsection 67(6) of that Act as so applied to section 26 shall be read as a reference to section 15 of this Act.\n (2) The power to make regulations conferred by the application, by subsection (1) of this section, of section 73 of the Sales Tax Assessment Act (No. 1) 1930 includes the power to make regulations for enabling certificates and securities made, issued or given for the purposes of that Act to be treated as, or to be deemed to be, made, issued or given for the purposes also of this Act, and includes the power generally to make regulations for treating acts, matters and things done, for the purposes of that Act, under the provisions of that Act made applicable to this Act, as done or deemed to be done under this Act.","sortOrder":10},{"sectionNumber":"9","sectionType":"section","heading":"Returns","content":"#### 9 Returns\n\n Where airport shop goods are dealt with in a taxable manner by a person, being the proprietor of an inwards duty free shop, and sales tax is payable under this Act by the person upon the sale value of the goods, the person shall forthwith after so dealing with the goods:\n (a) if the goods are so dealt with at the place where the inwards duty free shop is located—lodge with a Collector; or\n (b) in any other case—furnish to the Commissioner;\n a return in a form approved by the Commissioner, setting forth full particulars of the goods so dealt with and other such information as is required.","sortOrder":11},{"sectionNumber":"10","sectionType":"section","heading":"Further returns","content":"#### 10 Further returns\n\n In addition to any return that may have been required under section 9, the Commissioner may, by notice in writing, call upon any person to furnish to the Commissioner, within the time specified in the notice, such return, or such further or fuller return, as the Commissioner requires, whether in that person’s own behalf or as an agent or a trustee.","sortOrder":12},{"sectionNumber":"Part IV","sectionType":"part","heading":"Collection and recovery of tax","content":"An Act relating to the imposition, assessment and collection of a tax upon the sale value of certain airport shop goods, and for other purposes\n\n## Part I—Preliminary\n\n#### 1 Short title \\[see Note 1\\]\n\n This Act may be cited as the Sales Tax Assessment Act (No. 11) 1985.\n\n#### 2 Commencement \\[see Note 1\\]\n\n This Act shall come into operation, or shall be deemed to have come into operation, as the case requires, on the commencement of section 7 of the Customs and Excise Legislation Amendment Act (No. 2) 1985.\n\n#### 3 Interpretation\n\n In this Act, unless the contrary intention appears:\n\n> airport shop goods has the same meaning as in the Customs Act.\n\n> Collector has the same meaning as it would have if the Customs Act were incorporated and read as one with this Act.\n\n> Customs Act means the Customs Act 1901.\n\n> excise duty means duty of excise:\n\n (a) imposed by the Excise Tariff Act 1921; or\n (b) demanded or collected in pursuance of:\n (i) an Excise Tariff Proposal introduced into the House of Representatives; or\n (ii) a notice published in the Gazette in accordance with section 160B of the Excise Act 1901.\n\n> inwards duty free shop and relevant traveller have the same meanings as in section 96B of the Customs Act.\n\n> proprietor means a person who is a proprietor within the meaning of section 96B of the Customs Act and is not a person who is registered, or required to be registered, under a law providing for the assessment of sales tax.\n\n> Taxing Act means the Sales Tax Act (No. 11A) 1985 or the Sales Tax Act (No. 11B) 1985, as the case requires.\n\n> taxpayer, in relation to goods dealt with in a taxable manner, means:\n\n (a) in a case to which paragraph 5(a) applies—the purchaser of the goods; or\n (b) in a case to which paragraph 5(b) or (c) applies—the proprietor of the inwards duty free shop.\n\n \n\n## Part II—Liability to taxation\n\n#### 4 Sales tax\n\n Subject to, and in accordance with, the provisions of this Act, the sales tax imposed by a Taxing Act shall be levied and paid upon the sale value of airport shop goods dealt with in a taxable manner.\n\n#### 5 Taxable dealings\n\n For the purposes of this Act, airport shop goods are dealt with in a taxable manner if the goods are:\n (a) purchased from an inwards duty free shop by a relevant traveller;\n (b) sold by the proprietor of an inwards duty free shop to a person who is not a relevant traveller; or\n (c) applied by the proprietor of an inwards duty free shop to the proprietor’s own use.\n\n#### 6 Sale value\n\n For the purposes of this Act, the sale value of airport shop goods dealt with in a taxable manner by a taxpayer is the sum of:\n (a) in a case to which:\n (i) paragraph 5(a) applies—the amount for which the goods were purchased by the taxpayer;\n (ii) paragraph 5(b) applies—the amount for which the goods were sold by the taxpayer less so much of that amount as includes excise duty that is, or may become, payable in respect of the goods; or\n (iii) paragraph 5(c) applies—the amount for which the goods were purchased by the taxpayer; and\n (b) the amount of excise duty, if any, that is, or may become, payable in respect of the goods.\n\n#### 7 Liability for tax\n\n Sales tax upon the sale value of airport shop goods dealt with in a taxable manner by a taxpayer shall be paid by the taxpayer.\n\n#### 8 Exemptions\n\n Notwithstanding anything contained in section 7, sales tax is not payable under this Act by the person specified in section 7 upon the sale value of airport shop goods the sale value of which is, by virtue of the Sales Tax (Exemptions and Classifications) Act 1935, exempt from sales tax under this Act.\n\n \n\n## Part III—Returns\n\n#### 9 Returns\n\n Where airport shop goods are dealt with in a taxable manner by a person, being the proprietor of an inwards duty free shop, and sales tax is payable under this Act by the person upon the sale value of the goods, the person shall forthwith after so dealing with the goods:\n (a) if the goods are so dealt with at the place where the inwards duty free shop is located—lodge with a Collector; or\n (b) in any other case—furnish to the Commissioner;\n a return in a form approved by the Commissioner, setting forth full particulars of the goods so dealt with and other such information as is required.\n\n#### 10 Further returns\n\n In addition to any return that may have been required under section 9, the Commissioner may, by notice in writing, call upon any person to furnish to the Commissioner, within the time specified in the notice, such return, or such further or fuller return, as the Commissioner requires, whether in that person’s own behalf or as an agent or a trustee.\n\n \n\n## Part IV—Collection and recovery of tax\n\n#### 11 Time for payment of tax\n\n Sales tax upon the sale value of airport shop goods is due and payable at the time when the goods are dealt with in a taxable manner.\n\n#### 12 Power to question relevant travellers etc.\n\n For the purposes of this Act, subsection 195(1) of the Customs Act applies as if paragraph (d) of that subsection included a reference to airport shop goods in relation to which sales tax is payable under this Act.\n\n#### 13 Customs may seize or impound goods\n\n (1) Where:\n (a) a Collector believes on reasonable grounds that an amount of sales tax is payable upon the sale value of airport shop goods; and\n (b) the amount is not paid when demanded by the Collector;\n the Collector may seize or impound the goods, and the following subsections apply.\n (2) Subject to subsection (4), the Collector shall retain the goods until, but not after:\n (a) the full amount of sales tax payable upon the sale value of the goods is paid;\n (b) security is given to the satisfaction of the Collector for the payment of the amount referred to in paragraph (a);\n (c) the Collector is satisfied, or the Commissioner directs, that sales tax is not payable upon the sale value of the goods; or\n (d) a decision is made under Part VII of the Assessment Act that there is no sale value of the goods.\n (3) The Collector may take the goods to a place approved for the purposes of section 204 of the Customs Act in relation to similar goods.\n (4) Where:\n (a) the goods have been retained under subsection (2) for any period of 4 months; and\n (b) during the whole of that period, no proceedings in relation to the goods have been pending;\n they shall be deemed to be condemned as forfeited to the Crown, and may be dealt with and disposed of in accordance with the directions of the Commissioner.\n (5) An action does not lie against the Commonwealth, the Commissioner or any officer of Customs in relation to anything done, or purported to have been done, under this section for which there was reasonable cause.\n (6) In subsection (2), sales tax includes:\n (a) further tax; and\n (b) additional tax under section 29 or Part VIII of the Assessment Act.\n (7) In this section:\n\n> Assessment Act means the Sales Tax Assessment Act (No. 1) 1930 as applied by this Act.\n\n> proceedings, in relation to goods, means:\n\n (a) an objection, request, reference or appeal under Part VII of the Assessment Act; or\n (b) any proceedings in a court instituted by the owner of the goods in relation to the recovery of the goods.\n\n#### 14 Further tax\n\n (1) Where the Commissioner finds in any case that tax is payable by a person, the Commissioner may make an assessment in relation to the person.\n (2) Where:\n (a) a person makes default in furnishing or lodging a return;\n (b) the Commissioner is not satisfied with a return furnished or lodged by a person; or\n (c) the Commissioner has reason to believe or suspect that a person (although not having furnished or lodged a return) is liable to pay sales tax;\n the Commissioner may determine an amount to be the amount upon which, in the opinion of the Commissioner, sales tax should be paid and may make an assessment in relation to the person.\n (3) As soon as conveniently may be after an assessment has been made, the Commissioner shall cause notice in writing of the assessment to be served on the person liable to pay the tax.\n (5) The omission to give such a notice does not invalidate the assessment made by the Commissioner.\n (6) In this section, unless the contrary intention appears, tax includes further tax.\n\n#### 14A Special assessments\n\n (1) A taxpayer may request the Commissioner, in accordance with this section, to make an assessment in respect of a specified act done, or a specified transaction or operation effected, by the taxpayer.\n (2) A request under subsection (1) shall be in writing and shall be lodged with the Commissioner not later than 21 days after the close of the month within which the act was done or the transaction or operation was effected or within such further period as the Commissioner allows.\n (3) The Commissioner shall comply with each request made under subsection (1).\n (4) As soon as practicable after the assessment is made, the Commissioner shall cause notice in writing of the assessment to be served on the taxpayer who made the request under subsection (1).\n\n#### 14B Amended assessments\n\n Except as otherwise provided, where an assessment has been amended, the amended assessment is an assessment for all the purposes of this Act.\n\n#### 15 Refunds of tax\n\n (1) Subject to subsection (2), where the Commissioner finds in any case that tax has been overpaid by a person, the Commissioner shall:\n (a) refund the amount of any tax overpaid; or\n (b) apply the amount of any tax overpaid against any liability of the person to the Commonwealth, being a liability under, or by virtue of, an Act of which the Commissioner has the general administration, and refund any part of the amount that is not so applied.\n (2) Subsection (1) does not apply in relation to any tax paid by a person unless the Commissioner is satisfied that the tax has not been passed on by the person to another person or, if passed on by the person to another person, has been refunded by the person to the other person.\n (3) In this section, unless the contrary intention appears, tax includes:\n (a) further tax; and\n (b) additional tax under section 29 or Part VIII of the Sales Tax Assessment Act (No. 1) 1930 as applied by this Act.\n\n \n\n## Part V—Application of Sales Tax Assessment Act (No. 1) 1930\n\n#### 16 Application of provisions of Sales Tax Assessment Act (No. 1) 1930\n\n (1) The following provisions of the Sales Tax Assessment Act (No. 1) 1930, namely, sections 3 and 3A, Part II, subsections 18(5B) and (5C), sections 20A, 23, 25A, 27 to 38A (inclusive), and Parts VIII (other than section 46) and X, and the Schedules apply, mutatis mutandis, in relation to the imposition, assessment and collection of the tax chargeable under this Act in like manner as they apply in relation to the imposition, assessment and collection of the tax chargeable under that Act, but for the purposes of this Act:\n (a) a reference in subsection 32(2A) of that Act as so applied to prescribed tax shall be read as including a reference to tax within the meaning of subsection 32(2) of that Act otherwise than in its application by virtue of this Act or any other Act;\n (b) the reference in paragraph (c) of the definition of prescribed tax in subsection 32(2D) of that Act as so applied to an Act providing for the assessment of sales tax shall be taken not to include a reference to this Act;\n (c) the reference in subsection 35(2) of that Act as so applied to Part V shall be read as a reference to Part III; and\n (d) the reference in section 38A and subsection 67(6) of that Act as so applied to section 26 shall be read as a reference to section 15 of this Act.\n (2) The power to make regulations conferred by the application, by subsection (1) of this section, of section 73 of the Sales Tax Assessment Act (No. 1) 1930 includes the power to make regulations for enabling certificates and securities made, issued or given for the purposes of that Act to be treated as, or to be deemed to be, made, issued or given for the purposes also of this Act, and includes the power generally to make regulations for treating acts, matters and things done, for the purposes of that Act, under the provisions of that Act made applicable to this Act, as done or deemed to be done under this Act.","sortOrder":13},{"sectionNumber":"11","sectionType":"section","heading":"Time for payment of tax","content":"#### 11 Time for payment of tax\n\n Sales tax upon the sale value of airport shop goods is due and payable at the time when the goods are dealt with in a taxable manner.","sortOrder":14},{"sectionNumber":"12","sectionType":"section","heading":"Power to question relevant travellers etc.","content":"#### 12 Power to question relevant travellers etc.\n\n For the purposes of this Act, subsection 195(1) of the Customs Act applies as if paragraph (d) of that subsection included a reference to airport shop goods in relation to which sales tax is payable under this Act.","sortOrder":15},{"sectionNumber":"13","sectionType":"section","heading":"Customs may seize or impound goods","content":"#### 13 Customs may seize or impound goods\n\n (1) Where:\n (a) a Collector believes on reasonable grounds that an amount of sales tax is payable upon the sale value of airport shop goods; and\n (b) the amount is not paid when demanded by the Collector;\n the Collector may seize or impound the goods, and the following subsections apply.\n (2) Subject to subsection (4), the Collector shall retain the goods until, but not after:\n (a) the full amount of sales tax payable upon the sale value of the goods is paid;\n (b) security is given to the satisfaction of the Collector for the payment of the amount referred to in paragraph (a);\n (c) the Collector is satisfied, or the Commissioner directs, that sales tax is not payable upon the sale value of the goods; or\n (d) a decision is made under Part VII of the Assessment Act that there is no sale value of the goods.\n (3) The Collector may take the goods to a place approved for the purposes of section 204 of the Customs Act in relation to similar goods.\n (4) Where:\n (a) the goods have been retained under subsection (2) for any period of 4 months; and\n (b) during the whole of that period, no proceedings in relation to the goods have been pending;\n they shall be deemed to be condemned as forfeited to the Crown, and may be dealt with and disposed of in accordance with the directions of the Commissioner.\n (5) An action does not lie against the Commonwealth, the Commissioner or any officer of Customs in relation to anything done, or purported to have been done, under this section for which there was reasonable cause.\n (6) In subsection (2), sales tax includes:\n (a) further tax; and\n (b) additional tax under section 29 or Part VIII of the Assessment Act.\n (7) In this section:\n\n> Assessment Act means the Sales Tax Assessment Act (No. 1) 1930 as applied by this Act.\n\n> proceedings, in relation to goods, means:\n\n (a) an objection, request, reference or appeal under Part VII of the Assessment Act; or\n (b) any proceedings in a court instituted by the owner of the goods in relation to the recovery of the goods.","sortOrder":16},{"sectionNumber":"14","sectionType":"section","heading":"Further tax","content":"#### 14 Further tax\n\n (1) Where the Commissioner finds in any case that tax is payable by a person, the Commissioner may make an assessment in relation to the person.\n (2) Where:\n (a) a person makes default in furnishing or lodging a return;\n (b) the Commissioner is not satisfied with a return furnished or lodged by a person; or\n (c) the Commissioner has reason to believe or suspect that a person (although not having furnished or lodged a return) is liable to pay sales tax;\n the Commissioner may determine an amount to be the amount upon which, in the opinion of the Commissioner, sales tax should be paid and may make an assessment in relation to the person.\n (3) As soon as conveniently may be after an assessment has been made, the Commissioner shall cause notice in writing of the assessment to be served on the person liable to pay the tax.\n (5) The omission to give such a notice does not invalidate the assessment made by the Commissioner.\n (6) In this section, unless the contrary intention appears, tax includes further tax.","sortOrder":17},{"sectionNumber":"14A","sectionType":"section","heading":"Special assessments","content":"#### 14A Special assessments\n\n (1) A taxpayer may request the Commissioner, in accordance with this section, to make an assessment in respect of a specified act done, or a specified transaction or operation effected, by the taxpayer.\n (2) A request under subsection (1) shall be in writing and shall be lodged with the Commissioner not later than 21 days after the close of the month within which the act was done or the transaction or operation was effected or within such further period as the Commissioner allows.\n (3) The Commissioner shall comply with each request made under subsection (1).\n (4) As soon as practicable after the assessment is made, the Commissioner shall cause notice in writing of the assessment to be served on the taxpayer who made the request under subsection (1).","sortOrder":18},{"sectionNumber":"14B","sectionType":"section","heading":"Amended assessments","content":"#### 14B Amended assessments\n\n Except as otherwise provided, where an assessment has been amended, the amended assessment is an assessment for all the purposes of this Act.","sortOrder":19},{"sectionNumber":"15","sectionType":"section","heading":"Refunds of tax","content":"#### 15 Refunds of tax\n\n (1) Subject to subsection (2), where the Commissioner finds in any case that tax has been overpaid by a person, the Commissioner shall:\n (a) refund the amount of any tax overpaid; or\n (b) apply the amount of any tax overpaid against any liability of the person to the Commonwealth, being a liability under, or by virtue of, an Act of which the Commissioner has the general administration, and refund any part of the amount that is not so applied.\n (2) Subsection (1) does not apply in relation to any tax paid by a person unless the Commissioner is satisfied that the tax has not been passed on by the person to another person or, if passed on by the person to another person, has been refunded by the person to the other person.\n (3) In this section, unless the contrary intention appears, tax includes:\n (a) further tax; and\n (b) additional tax under section 29 or Part VIII of the Sales Tax Assessment Act (No. 1) 1930 as applied by this Act.","sortOrder":20},{"sectionNumber":"Part V","sectionType":"part","heading":"Application of Sales Tax Assessment Act (No. 1) 1930","content":"An Act relating to the imposition, assessment and collection of a tax upon the sale value of certain airport shop goods, and for other purposes\n\n## Part I—Preliminary\n\n#### 1 Short title \\[see Note 1\\]\n\n This Act may be cited as the Sales Tax Assessment Act (No. 11) 1985.\n\n#### 2 Commencement \\[see Note 1\\]\n\n This Act shall come into operation, or shall be deemed to have come into operation, as the case requires, on the commencement of section 7 of the Customs and Excise Legislation Amendment Act (No. 2) 1985.\n\n#### 3 Interpretation\n\n In this Act, unless the contrary intention appears:\n\n> airport shop goods has the same meaning as in the Customs Act.\n\n> Collector has the same meaning as it would have if the Customs Act were incorporated and read as one with this Act.\n\n> Customs Act means the Customs Act 1901.\n\n> excise duty means duty of excise:\n\n (a) imposed by the Excise Tariff Act 1921; or\n (b) demanded or collected in pursuance of:\n (i) an Excise Tariff Proposal introduced into the House of Representatives; or\n (ii) a notice published in the Gazette in accordance with section 160B of the Excise Act 1901.\n\n> inwards duty free shop and relevant traveller have the same meanings as in section 96B of the Customs Act.\n\n> proprietor means a person who is a proprietor within the meaning of section 96B of the Customs Act and is not a person who is registered, or required to be registered, under a law providing for the assessment of sales tax.\n\n> Taxing Act means the Sales Tax Act (No. 11A) 1985 or the Sales Tax Act (No. 11B) 1985, as the case requires.\n\n> taxpayer, in relation to goods dealt with in a taxable manner, means:\n\n (a) in a case to which paragraph 5(a) applies—the purchaser of the goods; or\n (b) in a case to which paragraph 5(b) or (c) applies—the proprietor of the inwards duty free shop.\n\n \n\n## Part II—Liability to taxation\n\n#### 4 Sales tax\n\n Subject to, and in accordance with, the provisions of this Act, the sales tax imposed by a Taxing Act shall be levied and paid upon the sale value of airport shop goods dealt with in a taxable manner.\n\n#### 5 Taxable dealings\n\n For the purposes of this Act, airport shop goods are dealt with in a taxable manner if the goods are:\n (a) purchased from an inwards duty free shop by a relevant traveller;\n (b) sold by the proprietor of an inwards duty free shop to a person who is not a relevant traveller; or\n (c) applied by the proprietor of an inwards duty free shop to the proprietor’s own use.\n\n#### 6 Sale value\n\n For the purposes of this Act, the sale value of airport shop goods dealt with in a taxable manner by a taxpayer is the sum of:\n (a) in a case to which:\n (i) paragraph 5(a) applies—the amount for which the goods were purchased by the taxpayer;\n (ii) paragraph 5(b) applies—the amount for which the goods were sold by the taxpayer less so much of that amount as includes excise duty that is, or may become, payable in respect of the goods; or\n (iii) paragraph 5(c) applies—the amount for which the goods were purchased by the taxpayer; and\n (b) the amount of excise duty, if any, that is, or may become, payable in respect of the goods.\n\n#### 7 Liability for tax\n\n Sales tax upon the sale value of airport shop goods dealt with in a taxable manner by a taxpayer shall be paid by the taxpayer.\n\n#### 8 Exemptions\n\n Notwithstanding anything contained in section 7, sales tax is not payable under this Act by the person specified in section 7 upon the sale value of airport shop goods the sale value of which is, by virtue of the Sales Tax (Exemptions and Classifications) Act 1935, exempt from sales tax under this Act.\n\n \n\n## Part III—Returns\n\n#### 9 Returns\n\n Where airport shop goods are dealt with in a taxable manner by a person, being the proprietor of an inwards duty free shop, and sales tax is payable under this Act by the person upon the sale value of the goods, the person shall forthwith after so dealing with the goods:\n (a) if the goods are so dealt with at the place where the inwards duty free shop is located—lodge with a Collector; or\n (b) in any other case—furnish to the Commissioner;\n a return in a form approved by the Commissioner, setting forth full particulars of the goods so dealt with and other such information as is required.\n\n#### 10 Further returns\n\n In addition to any return that may have been required under section 9, the Commissioner may, by notice in writing, call upon any person to furnish to the Commissioner, within the time specified in the notice, such return, or such further or fuller return, as the Commissioner requires, whether in that person’s own behalf or as an agent or a trustee.\n\n \n\n## Part IV—Collection and recovery of tax\n\n#### 11 Time for payment of tax\n\n Sales tax upon the sale value of airport shop goods is due and payable at the time when the goods are dealt with in a taxable manner.\n\n#### 12 Power to question relevant travellers etc.\n\n For the purposes of this Act, subsection 195(1) of the Customs Act applies as if paragraph (d) of that subsection included a reference to airport shop goods in relation to which sales tax is payable under this Act.\n\n#### 13 Customs may seize or impound goods\n\n (1) Where:\n (a) a Collector believes on reasonable grounds that an amount of sales tax is payable upon the sale value of airport shop goods; and\n (b) the amount is not paid when demanded by the Collector;\n the Collector may seize or impound the goods, and the following subsections apply.\n (2) Subject to subsection (4), the Collector shall retain the goods until, but not after:\n (a) the full amount of sales tax payable upon the sale value of the goods is paid;\n (b) security is given to the satisfaction of the Collector for the payment of the amount referred to in paragraph (a);\n (c) the Collector is satisfied, or the Commissioner directs, that sales tax is not payable upon the sale value of the goods; or\n (d) a decision is made under Part VII of the Assessment Act that there is no sale value of the goods.\n (3) The Collector may take the goods to a place approved for the purposes of section 204 of the Customs Act in relation to similar goods.\n (4) Where:\n (a) the goods have been retained under subsection (2) for any period of 4 months; and\n (b) during the whole of that period, no proceedings in relation to the goods have been pending;\n they shall be deemed to be condemned as forfeited to the Crown, and may be dealt with and disposed of in accordance with the directions of the Commissioner.\n (5) An action does not lie against the Commonwealth, the Commissioner or any officer of Customs in relation to anything done, or purported to have been done, under this section for which there was reasonable cause.\n (6) In subsection (2), sales tax includes:\n (a) further tax; and\n (b) additional tax under section 29 or Part VIII of the Assessment Act.\n (7) In this section:\n\n> Assessment Act means the Sales Tax Assessment Act (No. 1) 1930 as applied by this Act.\n\n> proceedings, in relation to goods, means:\n\n (a) an objection, request, reference or appeal under Part VII of the Assessment Act; or\n (b) any proceedings in a court instituted by the owner of the goods in relation to the recovery of the goods.\n\n#### 14 Further tax\n\n (1) Where the Commissioner finds in any case that tax is payable by a person, the Commissioner may make an assessment in relation to the person.\n (2) Where:\n (a) a person makes default in furnishing or lodging a return;\n (b) the Commissioner is not satisfied with a return furnished or lodged by a person; or\n (c) the Commissioner has reason to believe or suspect that a person (although not having furnished or lodged a return) is liable to pay sales tax;\n the Commissioner may determine an amount to be the amount upon which, in the opinion of the Commissioner, sales tax should be paid and may make an assessment in relation to the person.\n (3) As soon as conveniently may be after an assessment has been made, the Commissioner shall cause notice in writing of the assessment to be served on the person liable to pay the tax.\n (5) The omission to give such a notice does not invalidate the assessment made by the Commissioner.\n (6) In this section, unless the contrary intention appears, tax includes further tax.\n\n#### 14A Special assessments\n\n (1) A taxpayer may request the Commissioner, in accordance with this section, to make an assessment in respect of a specified act done, or a specified transaction or operation effected, by the taxpayer.\n (2) A request under subsection (1) shall be in writing and shall be lodged with the Commissioner not later than 21 days after the close of the month within which the act was done or the transaction or operation was effected or within such further period as the Commissioner allows.\n (3) The Commissioner shall comply with each request made under subsection (1).\n (4) As soon as practicable after the assessment is made, the Commissioner shall cause notice in writing of the assessment to be served on the taxpayer who made the request under subsection (1).\n\n#### 14B Amended assessments\n\n Except as otherwise provided, where an assessment has been amended, the amended assessment is an assessment for all the purposes of this Act.\n\n#### 15 Refunds of tax\n\n (1) Subject to subsection (2), where the Commissioner finds in any case that tax has been overpaid by a person, the Commissioner shall:\n (a) refund the amount of any tax overpaid; or\n (b) apply the amount of any tax overpaid against any liability of the person to the Commonwealth, being a liability under, or by virtue of, an Act of which the Commissioner has the general administration, and refund any part of the amount that is not so applied.\n (2) Subsection (1) does not apply in relation to any tax paid by a person unless the Commissioner is satisfied that the tax has not been passed on by the person to another person or, if passed on by the person to another person, has been refunded by the person to the other person.\n (3) In this section, unless the contrary intention appears, tax includes:\n (a) further tax; and\n (b) additional tax under section 29 or Part VIII of the Sales Tax Assessment Act (No. 1) 1930 as applied by this Act.\n\n \n\n## Part V—Application of Sales Tax Assessment Act (No. 1) 1930\n\n#### 16 Application of provisions of Sales Tax Assessment Act (No. 1) 1930\n\n (1) The following provisions of the Sales Tax Assessment Act (No. 1) 1930, namely, sections 3 and 3A, Part II, subsections 18(5B) and (5C), sections 20A, 23, 25A, 27 to 38A (inclusive), and Parts VIII (other than section 46) and X, and the Schedules apply, mutatis mutandis, in relation to the imposition, assessment and collection of the tax chargeable under this Act in like manner as they apply in relation to the imposition, assessment and collection of the tax chargeable under that Act, but for the purposes of this Act:\n (a) a reference in subsection 32(2A) of that Act as so applied to prescribed tax shall be read as including a reference to tax within the meaning of subsection 32(2) of that Act otherwise than in its application by virtue of this Act or any other Act;\n (b) the reference in paragraph (c) of the definition of prescribed tax in subsection 32(2D) of that Act as so applied to an Act providing for the assessment of sales tax shall be taken not to include a reference to this Act;\n (c) the reference in subsection 35(2) of that Act as so applied to Part V shall be read as a reference to Part III; and\n (d) the reference in section 38A and subsection 67(6) of that Act as so applied to section 26 shall be read as a reference to section 15 of this Act.\n (2) The power to make regulations conferred by the application, by subsection (1) of this section, of section 73 of the Sales Tax Assessment Act (No. 1) 1930 includes the power to make regulations for enabling certificates and securities made, issued or given for the purposes of that Act to be treated as, or to be deemed to be, made, issued or given for the purposes also of this Act, and includes the power generally to make regulations for treating acts, matters and things done, for the purposes of that Act, under the provisions of that Act made applicable to this Act, as done or deemed to be done under this Act.","sortOrder":21},{"sectionNumber":"16","sectionType":"section","heading":"Application of provisions of Sales Tax Assessment Act (No. 1) 1930","content":"#### 16 Application of provisions of Sales Tax Assessment Act (No. 1) 1930\n\n (1) The following provisions of the Sales Tax Assessment Act (No. 1) 1930, namely, sections 3 and 3A, Part II, subsections 18(5B) and (5C), sections 20A, 23, 25A, 27 to 38A (inclusive), and Parts VIII (other than section 46) and X, and the Schedules apply, mutatis mutandis, in relation to the imposition, assessment and collection of the tax chargeable under this Act in like manner as they apply in relation to the imposition, assessment and collection of the tax chargeable under that Act, but for the purposes of this Act:\n (a) a reference in subsection 32(2A) of that Act as so applied to prescribed tax shall be read as including a reference to tax within the meaning of subsection 32(2) of that Act otherwise than in its application by virtue of this Act or any other Act;\n (b) the reference in paragraph (c) of the definition of prescribed tax in subsection 32(2D) of that Act as so applied to an Act providing for the assessment of sales tax shall be taken not to include a reference to this Act;\n (c) the reference in subsection 35(2) of that Act as so applied to Part V shall be read as a reference to Part III; and\n (d) the reference in section 38A and subsection 67(6) of that Act as so applied to section 26 shall be read as a reference to section 15 of this Act.\n (2) The power to make regulations conferred by the application, by subsection (1) of this section, of section 73 of the Sales Tax Assessment Act (No. 1) 1930 includes the power to make regulations for enabling certificates and securities made, issued or given for the purposes of that Act to be treated as, or to be deemed to be, made, issued or given for the purposes also of this Act, and includes the power generally to make regulations for treating acts, matters and things done, for the purposes of that Act, under the provisions of that Act made applicable to this Act, as done or deemed to be done under this Act.","sortOrder":22}],"analysis":{"flash_summary":{"complexity_score":6,"scope_assessment":{"changed":false,"description":"The Act confines taxation to airport shop goods dealt with in the listed taxable ways (s.4–6) and expressly imports procedural and substantive assessment provisions from the Sales Tax Assessment Act (No. 1) 1930 (s.16). The text does not expand the category of goods or taxpayers beyond those definitions and cross‑references in the Act."},"complexity_factors":["Extensive cross‑references to other statutes (Customs Act 1901 definitions and procedures) (s.3, s.12)","Application of many provisions of the Sales Tax Assessment Act (No. 1) 1930 mutatis mutandis, creating layered rules and interpretive adjustment (s.16)","Sale‑value calculation that interacts with excise duty (s.6)","Different taxpayers depending on the kind of dealing (purchaser vs proprietor) (s.3, s.5, s.7)","Administrative discretions: Commissioner may require further returns, make assessments, amend assessments, and determine amounts where returns are missing or unsatisfactory (s.10, s.14, s.14B, s.14A)","Enforcement powers with operational detail (seizure, retention, condemnation after 4 months) and civil immunity clauses (s.13)","Refund limitation tied to whether tax was passed on to another person, adding evidential and compliance burden (s.15)"],"plain_english_summary":"Imposes a sales tax on the sale value of airport shop goods when they are dealt with in specified ‘taxable’ ways (purchases by relevant travellers, sales to non‑travellers, or proprietor’s own use); the taxpayer (purchaser or inwards duty free shop proprietor) must pay the tax (s.4–7,6). The Commissioner and Customs Collector enforce and administer the regime: returns and special assessments may be required (s.9,14A), unpaid tax can attract seizure and forfeiture (s.13), and refunds are conditional on whether the tax was passed on (s.15)."},"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-realtime","completionTokens":2871},"content_quality":"ok","complexity_score":6,"scope_assessment":{"changed":false,"description":"The Act remains focused on its original purpose of assessing and collecting sales tax on airport shop goods dealt with through inwards duty free shops, without significant expansion beyond this narrow customs and taxation niche."},"complexity_factors":["Extensive cross-referencing to external legislation including the Customs Act 1901, Excise Tariff Act 1921, and Sales Tax Assessment Act 1930","Definition of 'taxpayer' switches between purchaser and proprietor depending on the transaction type (section 3)","Calculation of 'sale value' involves three different formulas depending on how goods are dealt with (section 6)","Bulk incorporation by reference of Sales Tax Assessment Act 1930 provisions with specific textual modifications (section 16)","Seizure and forfeiture provisions include conditional time limits and security requirements (section 13)"],"plain_english_summary":"This Act closes a duty‑free sales tax gap by making sales tax payable on goods sold in airport inwards duty‑free shops — whether sold to arriving international travellers, sold to non‑arriving buyers, or used by the shop itself. It affects travellers, duty‑free shop proprietors and customs officers, sets sale‑value rules (including excise treatment), requires immediate returns, and gives customs and the Tax Commissioner powers to seize goods, assess tax and demand information. It prevents high‑value duty‑free sales from escaping sales tax."}},"importantCases":[],"_links":{"self":"/api/acts/sales-tax-assessment-act-no-11-1985","history":"/api/acts/sales-tax-assessment-act-no-11-1985/history","analysis":"/api/acts/sales-tax-assessment-act-no-11-1985/analysis","conflicts":"/api/acts/sales-tax-assessment-act-no-11-1985/conflicts","importantCases":"/api/acts/sales-tax-assessment-act-no-11-1985/important-cases","documents":"/api/acts/sales-tax-assessment-act-no-11-1985/documents"}}