Commonwealth act

Sales Tax Imposition (Customs) Act 1992

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

116 of 1992

Collection

act

Plain English Summary

1/10 complexity

This Act creates the legal obligation to pay sales tax on goods imported into Australia.

How it works: During the era before the GST (Goods and Services Tax), Australia had a sales tax system that required two separate laws to operate legally:

The Sales Tax Assessment Act 1992 calculated how much tax was owed
This Act actually imposes the tax as a duty of customs (a constitutional term for taxes on imports)

Why a separate Act is needed: The Australian Constitution requires that any tax on imports must be imposed by its own specific Act of Parliament. This short law satisfies that requirement. It only applies to sales tax that qualifies as a customs duty under section 55 of the Constitution.

Special protection: The Act ensures that State governments don't pay this tax on property belonging to them (as required by section 114 of the Constitution).

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Current sections

Direct links to the current provisions in Sales Tax Imposition (Customs) Act 1992.

Sales Tax Imposition (Customs) Act 1992

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Sales Tax Imposition (Customs) Act 1992

No. 116 of 1992

An Act to impose the tax payable under the Sales Tax Assessment Act 1992, so far as that tax is a duty of customs

[Assented to 30 September 1992]

The Parliament of Australia enacts:

Short title

This Act may be cited as the Sales Tax Imposition (Customs) Act 1992.

Commencement

This Act commences on the 28th day after the day on which it receives the Royal Assent.

Imposition

3.(1) The tax that is payable under the Sales Tax Assessment Act 1992 is imposed by this section under the name of sales tax.

(2) This section imposes sales tax only so far as that tax is a duty of customs within the meaning of section 55 of the Constitution.

Act does not impose tax on property of a State

4.(1) This Act does not impose a tax on property of any kind belonging to a State.

(2) In this section, "property of any kind belonging to a State" has the same meaning as in section 114 of the Constitution.

[Minister's second reading speech made in—

House of Representatives on 26 May 1992

Senate on 1 June 1992]

Source text

Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.

1 Sales Tax Imposition (Customs) Act 1992

Sales Tax Imposition (Customs) Act 1992

No. 116 of 1992

An Act to impose the tax payable under the Sales Tax Assessment Act 1992, so far as that tax is a duty of customs

[Assented to 30 September 1992]

The Parliament of Australia enacts:

Short title

This Act may be cited as the Sales Tax Imposition (Customs) Act 1992.

Commencement

This Act commences on the 28th day after the day on which it receives the Royal Assent.

Imposition

3.(1) The tax that is payable under the Sales Tax Assessment Act 1992 is imposed by this section under the name of sales tax.

(2) This section imposes sales tax only so far as that tax is a duty of customs within the meaning of section 55 of the Constitution.

Act does not impose tax on property of a State

4.(1) This Act does not impose a tax on property of any kind belonging to a State.

(2) In this section, "property of any kind belonging to a State" has the same meaning as in section 114 of the Constitution.

[Minister's second reading speech made in—

House of Representatives on 26 May 1992

Senate on 1 June 1992]