CTHRepealedAct
Sales Tax Act (No. 5) 1930
3Imposition of tax
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3 Imposition of tax
(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.