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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. 11A) 1985.
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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This Act has been repealed and is no longer in force. It is retained for historical reference.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 levies a sales tax on goods sold in airport retail outlets (including duty‑free), creating the legal basis for taxing airport shop sales. It applies tiered rates—higher for luxury items and lower for specified or remaining goods—affecting airport retailers and travelers purchasing such goods. Administrative details (who is taxable and how values are assessed) are handled by a separate Sales Tax Assessment Act, and the Act includes a constitutional safeguard to validate it as an excise.
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Direct links to the current provisions in Sales Tax Act (No. 11A) 1985.
This Act may be cited as the Sales Tax Act (No. 11A) 1985.
This Act shall come into operation, or shall be deemed to have come into operation, as the case requires, on the commencement of the Assessment Act.
The Assessment Act is incorporated, and shall be read as one, with this Act.
In this Act, Assessment Act means the Sales Tax Assessment Act (No. 11) 1985.
Sales tax is imposed, at the rates specified in section 6, upon the sale value of airport shop goods dealt with in a taxable manner by a taxpayer on or after the commencement of this Act.
The rates of the sales tax imposed by this Act are: (a) in respect of goods covered by the Second Schedule to the Sales Tax (Exemptions and Classifications) Act 1935—30%; (b) in respect of goods covered by the Third Schedule to that Act—10%; and (c) in respect of goods not covered by the Second, Third, Fourth or Fifth Schedule to that Act and upon 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%.
This Act imposes sales tax to the extent only that it is a law imposing duties of excise within the meaning of section 55 of the Constitution.
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. 11A) 1985.
This Act shall come into operation, or shall be deemed to have come into operation, as the case requires, on the commencement of the Assessment Act.
The Assessment Act is incorporated, and shall be read as one, with this Act.
In this Act, Assessment Act means the Sales Tax Assessment Act (No. 11) 1985.
Sales tax is imposed, at the rates specified in section 6, upon the sale value of airport shop goods dealt with in a taxable manner by a taxpayer on or after the commencement of this Act.
The rates of the sales tax imposed by this Act are: (a) in respect of goods covered by the Second Schedule to the Sales Tax (Exemptions and Classifications) Act 1935—30%; (b) in respect of goods covered by the Third Schedule to that Act—10%; and (c) in respect of goods not covered by the Second, Third, Fourth or Fifth Schedule to that Act and upon 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%.
This Act imposes sales tax to the extent only that it is a law imposing duties of excise within the meaning of section 55 of the Constitution.