1
Short title[see Note 1]
1 Short title[see Note 1]
This Act may be cited as the Sales Tax Act (No. 5) 1930.
//
© 2026 Zoe. All rights reserved.
Zoe is a legal information platform. Always consult the Federal Register of Legislation for authoritative text.
Commonwealth act
This Act has been repealed and is no longer in force. It is retained for historical reference.
This Act imposes sales tax on goods imported into Australia and cleared for home consumption on or after 20 September 1985, so importers and businesses bringing goods into the country are directly affected.
Rates vary by classification under the Sales Tax (Exemptions and Classifications) Act 1935 (commonly 30%, 20% default, 15%, or 10%). It operates with the Sales Tax Assessment Act, which contains the rules for calculating, assessing and collecting the tax.
Want the full deep dive?
Zoe can write the in-depth analysis on top of the summary above: how it works, who it affects and what each part actually does.
Direct links to the current provisions in Sales Tax Act (No. 5) 1930.
This Act may be cited as the Sales Tax Act (No. 5) 1930.
The Sales Tax Assessment Act (No. 5) 1930‑1931 shall be incorporated and read as one with this Act.
(1) Sales tax is imposed upon the sale value of goods imported into Australia on or after 20 September 1985. (2) Sales tax imposed upon the sale value of goods under subsection (1) is so imposed at the rate specified in respect of those goods in section 4, being the rate in force at the time of the entry of the goods when the goods are entered for home consumption by a taxpayer.
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. 5) 1930.
The Sales Tax Assessment Act (No. 5) 1930‑1931 shall be incorporated and read as one with this Act.
(1) Sales tax is imposed upon the sale value of goods imported into Australia on or after 20 September 1985. (2) Sales tax imposed upon the sale value of goods under subsection (1) is so imposed at the rate specified in respect of those goods in section 4, being the rate in force at the time of the entry of the goods when the goods are entered for home consumption by a taxpayer.
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%.