{"id":"C2004A04407","name":"Sales Tax Imposition (Customs) Act 1992","slug":"sales-tax-imposition-customs-act-1992","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"116 of 1992","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":51458,"registerId":"commonwealth-C2004A04407-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Sales Tax Imposition (Customs) Act 1992","content":"![](image.001.png)\n\nSales Tax Imposition (Customs) Act 1992\n\nNo. 116 of 1992\n\nAn Act to impose the tax payable under the Sales Tax Assessment Act 1992, so far as that tax is a duty of customs\n\n\\[Assented to 30 September 1992\\]\n\nThe Parliament of Australia enacts:\n\nShort title\n\n1. This Act may be cited as the Sales Tax Imposition (Customs) Act 1992.\n\nCommencement\n\n2. This Act commences on the 28th day after the day on which it receives the Royal Assent.\n\nImposition\n\n3.(1) The tax that is payable under the Sales Tax Assessment Act 1992 is imposed by this section under the name of sales tax.\n\n(2) This section imposes sales tax only so far as that tax is a duty of customs within the meaning of section 55 of the Constitution.\n\n  \nAct does not impose tax on property of a State\n\n4.(1) This Act does not impose a tax on property of any kind belonging to a State.\n\n(2) In this section, \"property of any kind belonging to a State\" has the same meaning as in section 114 of the Constitution.\n\n\\[Minister's second reading speech made in—\n\nHouse of Representatives on 26 May 1992\n\nSenate on 1 June 1992\\]","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1665},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The legislation remains tightly confined to its original purpose of imposing sales tax as a duty of customs to satisfy constitutional requirements. It imposes tax only to the extent it is a customs duty and maintains the State property exemption as originally drafted."},"complexity_factors":["Extremely short length (only 4 operative sections)","Single substantive provision imposing the tax (section 3)","Limited cross-references (only to Assessment Act and Constitution)","No defined terms section or schedules"],"plain_english_summary":"This Act creates the legal obligation to pay **sales tax** on goods imported into Australia.\n\n**How it works:**\nDuring the era before the GST (Goods and Services Tax), Australia had a sales tax system that required two separate laws to operate legally:\n- The *Sales Tax Assessment Act 1992* calculated how much tax was owed\n- **This Act** actually imposes the tax as a **duty of customs** (a constitutional term for taxes on imports)\n\n**Why a separate Act is needed:**\nThe Australian Constitution requires that any tax on imports must be imposed by its own specific Act of Parliament. This short law satisfies that requirement. It only applies to sales tax that qualifies as a customs duty under **section 55 of the Constitution**.\n\n**Special protection:**\nThe Act ensures that **State governments** don't pay this tax on property belonging to them (as required by **section 114 of the Constitution**)."}},"importantCases":[],"_links":{"self":"/api/acts/sales-tax-imposition-customs-act-1992","history":"/api/acts/sales-tax-imposition-customs-act-1992/history","analysis":"/api/acts/sales-tax-imposition-customs-act-1992/analysis","conflicts":"/api/acts/sales-tax-imposition-customs-act-1992/conflicts","importantCases":"/api/acts/sales-tax-imposition-customs-act-1992/important-cases","documents":"/api/acts/sales-tax-imposition-customs-act-1992/documents"}}