CTHRepealedAct
Sales Tax Act (No. 1) 1930
3Imposition of tax
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3 Imposition of tax
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.