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Short title [see Note 1]
1 Short title [see Note 1]
This Act may be cited as the Sales Tax Act (No. 1) 1930.
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Commonwealth act
This Act has been repealed and is no longer in force. It is retained for historical reference.
This Act imposes a sales tax on goods manufactured in Australia, applying to manufacturers who sell, hold for retail sale, or use their own goods. It works with two companion Acts for assessment and classification, and taxes are levied at different rates depending on the goods’ classification. The tax applies to relevant transactions on or after 20 September 1985.
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Direct links to the current provisions in Sales Tax Act (No. 1) 1930.
This Act may be cited as the Sales Tax Act (No. 1) 1930.
The Sales Tax Assessment Act (No. 1) 1930‑1931 shall be incorporated and read as one with this Act.
Sales tax is imposed, at the rates specified in section 4, upon the sale value of goods manufactured in Australia by a taxpayer and, on or after 20 September 1985, sold by the taxpayer or treated by the taxpayer as stock for sale by retail or applied to the taxpayer’s own use.
The rates of the sales tax imposed by this Act are: (a) in respect of goods covered by the Fourth Schedule to the Sales Tax (Exemptions and Classifications) Act 1935—20%; (aa) in respect of goods covered by the Fifth Schedule to that Act—15%; (b) in respect of goods covered by the Third Schedule to that Act—10%; (c) in respect of goods covered by the Second Schedule to that Act—30%; and (d) in respect of goods not covered by the Second, Third, Fourth or Fifth Schedule to that Act and on the sale value of which it is not provided by that Act that the sales tax imposed by this Act shall not be payable—20%.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
This Act may be cited as the Sales Tax Act (No. 1) 1930.
The Sales Tax Assessment Act (No. 1) 1930‑1931 shall be incorporated and read as one with this Act.
Sales tax is imposed, at the rates specified in section 4, upon the sale value of goods manufactured in Australia by a taxpayer and, on or after 20 September 1985, sold by the taxpayer or treated by the taxpayer as stock for sale by retail or applied to the taxpayer’s own use.
The rates of the sales tax imposed by this Act are: (a) in respect of goods covered by the Fourth Schedule to the Sales Tax (Exemptions and Classifications) Act 1935—20%; (aa) in respect of goods covered by the Fifth Schedule to that Act—15%; (b) in respect of goods covered by the Third Schedule to that Act—10%; (c) in respect of goods covered by the Second Schedule to that Act—30%; and (d) in respect of goods not covered by the Second, Third, Fourth or Fifth Schedule to that Act and on the sale value of which it is not provided by that Act that the sales tax imposed by this Act shall not be payable—20%.