Commonwealth act

Sales Tax Act (No. 3) 1930

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

30 of 1930

Collection

act

Plain English Summary

2/10 complexity

This law levies a 2.5% sales tax on Australian-made goods when sold by someone who is neither the original manufacturer nor a direct purchaser from the manufacturer. It mainly targets middlemen, brokers, and secondary sellers to ensure tax capture beyond the manufacturer-to-retailer chain.

It is an imposition or “shell” Act that sets the rate but relies on the Sales Tax Assessment Act (No. 3) 1930 for valuation, filing and enforcement details.

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Current sections

Direct links to the current provisions in Sales Tax Act (No. 3) 1930.

Sales Tax Act (No. 3) 1930

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SALES TAX (No. 3).

No. 30 of 1930.

An Act to impose a Tax upon the Sale Value of Goods manufactured in Australia and sold by a person not being either the Manufacturer or a Purchaser from the Manufacturer.

[Assented to 18th August, 1930.]

BE it enacted by the King’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—

Short title.

1. This Act may be cited as the Sales Tax Act (No. 3) 1930.

Incorporation.

2. The Sales Tax Assessment Act (No. 3) 1930 shall be incorporated and read as one with this Act.

Imposition of tax.

3. Sales tax is imposed at the rate of two and one-half per centum upon the sale value of goods manufactured in Australia and sold by a taxpayer not being either the manufacturer of those goods or a purchaser of those goods from the manufacturer.

Source text

Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.