1
Short title [see Note 1]
1 Short title [see Note 1]
This Act may be cited as the Sales Tax Act (No. 6) 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This Act has been repealed and is no longer in force. It is retained for historical reference.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. The tax is triggered when the importer either sells the goods or uses them for their own purposes (for example, using imported equipment in their own factory rather than reselling it).
The tax rate depends on how the goods are classified in another law (the Sales Tax (Exemptions and Classifications) Act 1935):
This Act operates as a "charging section" (telling you tax must be paid), while the Sales Tax Assessment Act (No. 6) sets out the administrative rules for calculating and collecting it. You need to read both Acts together to work out the final tax bill.
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. 6) 1930.
This Act may be cited as the Sales Tax Act (No. 6) 1930.
The Sales Tax Assessment Act (No. 6) 1930‑1931 shall be incorporated and read as one with this Act.
Sales tax is imposed, at the rates specified in section 4, upon the sale value of goods imported into Australia by a taxpayer and, on or after 20 September 1985, sold by the taxpayer or applied by the taxpayer to the taxpayer’s own use.
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. 6) 1930.
The Sales Tax Assessment Act (No. 6) 1930‑1931 shall be incorporated and read as one with this Act.
Sales tax is imposed, at the rates specified in section 4, upon the sale value of goods imported into Australia by a taxpayer and, on or after 20 September 1985, sold by the taxpayer or applied by the taxpayer to the taxpayer’s own use.
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%.