4Rates of tax

4 Rates of tax

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%.