{"id":"C2004A04408","name":"Sales Tax Imposition (General) Act 1992","slug":"sales-tax-imposition-general-act-1992","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"117 of 1992","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":51464,"registerId":"commonwealth-C2004A04408-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Sales Tax Imposition (General) Act 1992","content":"![](image.001.png)\n\nSales Tax Imposition (General) Act 1992\n\nNo. 117 of 1992\n\nAn Act to impose the tax payable under the Sales Tax Assessment Act 1992, so far as that tax is neither a duty of customs nor 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 (General) 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 neither a duty of customs nor 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":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The Act does not amend or expand the substantive scope of the tax; it declares the imposition of the tax payable under the Sales Tax Assessment Act 1992 (s3(1)) while confirming constitutional limits (s3(2), s4(1)–(2)). Mechanically, it gives legal force to the tax defined elsewhere rather than changing its scope."},"complexity_factors":["Short, declarative text with only four operative sections (short title, commencement, imposition, exclusion of State property).","Substantive rules (rates, base, liability, administration) are delegated to the Sales Tax Assessment Act 1992, creating cross‑reference complexity.","Two constitutional references (s55 and s114) require legal interpretation to determine precise limits, which can complicate application in edge cases.","No procedural, enforcement, or definitional detail in this Act itself, so its practical effect depends on external instruments and practice."],"plain_english_summary":"This Act formally imposes the sales tax defined in the Sales Tax Assessment Act 1992, creating the legal obligation to pay that tax while leaving rates, rules and administration to the Assessment Act. It takes effect 28 days after Royal Assent and is constrained by constitutional limits (not to operate as customs/excise and not to tax State property), so taxpayers subject to the Assessment Act must comply once in force."},"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1931},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The legislation remains tightly confined to its original purpose of constitutionally imposing sales tax while excluding customs/excise duties and State property. No evidence of scope expansion beyond the initial taxing mechanism."},"complexity_factors":["Only 4 operative sections with minimal text","Single cross-reference to the Sales Tax Assessment Act 1992","Two constitutional references (sections 55 and 114) requiring understanding of federal tax limitations","One defined term in section 4(2)"],"plain_english_summary":"**What this law does**\n\nThis short Act creates the legal authority to collect sales tax in Australia. It works as a companion to the *Sales Tax Assessment Act 1992* (which calculates how much tax is owed). This Act is the 'imposition' piece—meaning it formally establishes that the tax exists and gives the government the legal power to collect it.\n\n**Constitutional guardrails**\n\nThe Act includes two important limitations required by Australia's Constitution:\n\n* **No customs or excise**: The tax only applies to standard sales tax, not to customs duties (taxes on imports) or excise duties (taxes on local manufacturing). This separation is required by section 55 of the Constitution, which prevents different types of taxes from being bundled together in a single law.\n\n* **State property exemption**: The Act cannot be used to tax property owned by State governments, protecting State assets from Commonwealth taxation under section 114 of the Constitution.\n\n**Who it affects**\n\nThis Act historically affected businesses and individuals who paid sales tax on goods. It ensures the Commonwealth had valid constitutional authority when collecting these taxes, while respecting the States' immunity from federal taxation."}},"importantCases":[],"_links":{"self":"/api/acts/sales-tax-imposition-general-act-1992","history":"/api/acts/sales-tax-imposition-general-act-1992/history","analysis":"/api/acts/sales-tax-imposition-general-act-1992/analysis","conflicts":"/api/acts/sales-tax-imposition-general-act-1992/conflicts","importantCases":"/api/acts/sales-tax-imposition-general-act-1992/important-cases","documents":"/api/acts/sales-tax-imposition-general-act-1992/documents"}}