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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. 11B) 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This Act has been repealed and is no longer in force. It is retained for historical reference.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 imposes a sales tax on goods sold in airport retail spaces, making airport shops and their customers subject to taxation on taxable transactions. It relies on the existing Sales Tax Assessment framework for valuation, liability, and collection, and applies rates by reference to existing classification schedules. A constitutional clause prevents treating the tax as a customs or excise duty.
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Direct links to the current provisions in Sales Tax Act (No. 11B) 1985.
This Act may be cited as the Sales Tax Act (No. 11B) 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; (b) in respect of goods covered by the Third Schedule to that Act; 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.
This Act does not impose sales tax to the extent that, in doing so, it would be: (a) a law imposing duties of excise; or (b) a law imposing duties of customs; 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. 11B) 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; (b) in respect of goods covered by the Third Schedule to that Act; 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.
This Act does not impose sales tax to the extent that, in doing so, it would be: (a) a law imposing duties of excise; or (b) a law imposing duties of customs; within the meaning of section 55 of the Constitution.