{"id":"C2004A04439","name":"Sales Tax Imposition (In Situ Pools) Act 1992","slug":"sales-tax-imposition-in-situ-pools-act-1992","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"148 of 1992","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":26834,"registerId":"commonwealth-C2004A04439-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Sales Tax Imposition (In Situ Pools) Act 1992","content":"![](image.001.png)\n\nSales Tax Imposition (In Situ Pools) Act 1992\n\n![](image.002.png)No. 148 of 1992\n\nAn Act to impose the tax payable under the Sales Tax Assessment Act 1992, so far as that tax relates to pools constructed in situ\n\n\\[Assented to 11 December 1992\\]\n\nThe Parliament of Australia enacts:\n\nShort title\n\n1. This Act may be cited as the Sales Tax Imposition (In Situ Pools) Act 1992.\n\nCommencement\n\n2. This Act commences on the day on which it receives the Royal Assent.\n\nImposition\n\n3\\. The tax that is payable under the Sales Tax Assessment Act 1992 because of section 12A of that Act is imposed by this section under the name of sales tax.\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![](image.003.png)\\[Minister’s second reading speech made in—\n\nHouse of Representatives on 3 November 1992\n\nSenate on 12 November 1992\\]","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1930},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The legislation remains precisely targeted at its original purpose: imposing sales tax solely on in situ pools. It has not expanded beyond this narrow scope."},"complexity_factors":["Only 4 operative sections with minimal text","No definitions or interpretative provisions","Single cross-reference to the Sales Tax Assessment Act 1992","No exceptions, exemptions, or conditional logic beyond the standard constitutional protection for state property"],"plain_english_summary":"**What it does**\n\nThis Act officially imposes (levies) sales tax specifically on swimming pools built on-site (known as **\"in situ\" pools** — meaning constructed in their permanent location rather than pre-fabricated and delivered).\n\n**How it works**\n\nInstead of containing detailed tax rules, this short law \"piggybacks\" on the *Sales Tax Assessment Act 1992*. It gives legal force to the tax calculated under that Act for pools covered by **section 12A** of that Act.\n\n**Who it affects**\n\nBusinesses that construct pools on location (such as concrete or fibreglass pools built in backyards) and their customers. It does not apply to pre-fabricated, portable pools.\n\n**Constitutional safeguard**\n\nSection 4 ensures the federal government cannot charge this tax on any property owned by a State government (required by **section 114 of the Constitution**, which protects state property from federal taxation)."}},"importantCases":[],"_links":{"self":"/api/acts/sales-tax-imposition-in-situ-pools-act-1992","history":"/api/acts/sales-tax-imposition-in-situ-pools-act-1992/history","analysis":"/api/acts/sales-tax-imposition-in-situ-pools-act-1992/analysis","conflicts":"/api/acts/sales-tax-imposition-in-situ-pools-act-1992/conflicts","importantCases":"/api/acts/sales-tax-imposition-in-situ-pools-act-1992/important-cases","documents":"/api/acts/sales-tax-imposition-in-situ-pools-act-1992/documents"}}