{"id":"C2004A04406","name":"Sales Tax Imposition (Excise) Act 1992","slug":"sales-tax-imposition-excise-act-1992","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"115 of 1992","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":51454,"registerId":"commonwealth-C2004A04406-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Sales Tax Imposition (Excise) Act 1992","content":"![](image.001.png)\n\nSales Tax Imposition (Excise) Act 1992\n\nNo. 115 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 excise\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 (Excise) 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 excise 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––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––\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":1703},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This Act maintains its original narrow constitutional purpose as a mechanism to impose sales tax specifically as a duty of excise under section 55 of the Constitution. It has not expanded beyond this technical machinery role."},"complexity_factors":["Only 4 operative sections","Single defined term incorporated by reference to section 114 of the Constitution","No conditional logic, exceptions, or calculations","Purely machinery function — relies entirely on the Assessment Act for substantive tax rules"],"plain_english_summary":"This short technical Act gives constitutional force to Australia’s wholesale sales tax by imposing the portion treated as an excise — the tax on goods produced in Australia — while leaving rates, exemptions and calculations to the Sales Tax Assessment Act. It applied to manufacturers and wholesalers until the GST replaced the system in 2000.\n\nIt exists because the Constitution requires tax laws to address only one tax type at a time, and it bars the Commonwealth from taxing State-owned property."}},"importantCases":[],"_links":{"self":"/api/acts/sales-tax-imposition-excise-act-1992","history":"/api/acts/sales-tax-imposition-excise-act-1992/history","analysis":"/api/acts/sales-tax-imposition-excise-act-1992/analysis","conflicts":"/api/acts/sales-tax-imposition-excise-act-1992/conflicts","importantCases":"/api/acts/sales-tax-imposition-excise-act-1992/important-cases","documents":"/api/acts/sales-tax-imposition-excise-act-1992/documents"}}