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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. 8) 1930.
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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This Act has been repealed and is no longer in force. It is retained for historical reference.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 creates a sales‑tax liability on goods imported into Australia that a taxpayer keeps and uses rather than resells, where that use occurs on or after 20 September 1985. It’s the charging provision that works with the Sales Tax Assessment Act and the Sales Tax (Exemptions and Classifications) Act 1935 to calculate and apply the tax. Rates vary by schedule (10%, 15%, 20%, 30%). Though superseded by GST in 2000, it still matters for certain historical and transitional cases.
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Direct links to the current provisions in Sales Tax Act (No. 8) 1930.
This Act may be cited as the Sales Tax Act (No. 8) 1930.
The Sales Tax Assessment Act (No. 8) 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 and sold to a taxpayer who has, on or after 20 September 1985, applied those goods 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. 8) 1930.
The Sales Tax Assessment Act (No. 8) 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 and sold to a taxpayer who has, on or after 20 September 1985, applied those goods 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%.