{"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Act 1992","slug":"sales-tax-imposition-general-act-1992","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"117 of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Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Sales Tax Imposition (General) Act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":{"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."},"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":"### What this law does, in plain language\n\n- This Act formally imposes a tax called \"sales tax\" by declaring that the tax payable under the Sales Tax Assessment Act 1992 is imposed (s3(1)). The Act itself does not set the detailed rules, rates, or procedures for the tax — those are in the Sales Tax Assessment Act 1992, which this Act references (s3(1)).\n\n- The imposition is subject to two constitutional limits. First, the Act only imposes the sales tax to the extent that it is not a duty of customs or a duty of excise under section 55 of the Constitution (s3(2)). Second, the Act expressly does not impose a tax on property belonging to a State; the meaning of that exclusion is tied to section 114 of the Constitution (s4(1)–(2)).\n\n- The Act begins to operate 28 days after it received Royal Assent (s2). It may be cited as the Sales Tax Imposition (General) Act 1992 (s1).\n\nWho pays and who decides (mechanically, as the Act sets it out)\n\n- Who pays: the persons or entities who are required to pay the tax as described in the Sales Tax Assessment Act 1992 — this Act imposes that tax but does not itself specify the taxpayer categories or calculation details (s3(1)).\n\n- Who decides how the tax operates day-to-day: the Assessment Act provides the substantive tax rules and any administrative mechanisms; this Imposition Act only creates the legal obligation to pay the tax as defined in that Assessment Act (s3(1)).\n\nBehavioural and administrative effects — what changes in practice\n\n- The immediate legal change is that the obligation to pay the sales tax (as defined elsewhere) is imposed from the commencement date (s2 and s3(1)). Affected taxpayers must comply with the Assessment Act’s requirements once the Imposition Act is in force.\n\n- Compliance burdens, administrative costs, and enforcement mechanisms are not set out in this short Act; those are matters for the Sales Tax Assessment Act 1992 and any relevant administrative practice (s3(1)).\n\nLimits, trade-offs and implementation risks identified in the text\n\n- Constitutional limits create legal boundaries the tax cannot cross: the tax is limited so it is not treated as customs or excise (s3(2)), and it does not apply to State-owned property as defined in the Constitution (s4(1)–(2)). That means legal interpretation of those constitutional phrases can affect the tax’s practical scope.\n\n- The Act does not itself create discretion for administrators or detail compliance procedures; it relies on the Assessment Act for those matters (s3(1)). Any costs of administration or compliance fall on the taxpayers and the agencies administering the Assessment Act.\n\nSummary of mechanism (simple chain)\n\n1. Parliament enacts the Imposition Act, which says: the tax that is payable under the Sales Tax Assessment Act 1992 is imposed (s3(1)).\n2. The tax takes effect 28 days after Royal Assent (s2).\n3. Constitutional exclusions constrain the tax’s application: not customs/excise (s3(2)) and not State property (s4(1)–(2)).\n\nSources: Sales Tax Imposition (General) Act 1992, sections 1–4."}},"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"}}