Commonwealth act

Sales Tax Imposition (Excise) Act 1992

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

115 of 1992

Collection

act

Plain English Summary

2/10 complexity

This short technical Act gives constitutional force to Australia’s wholesale sales tax by imposing the portion treated as an excise — the tax on goods produced in Australia — while leaving rates, exemptions and calculations to the Sales Tax Assessment Act. It applied to manufacturers and wholesalers until the GST replaced the system in 2000.

It exists because the Constitution requires tax laws to address only one tax type at a time, and it bars the Commonwealth from taxing State-owned property.

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Current sections

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Sales Tax Imposition (Excise) Act 1992

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Sales Tax Imposition (Excise) Act 1992

No. 115 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 excise

[Assented to 30 September 1992]

The Parliament of Australia enacts:

Short title

This Act may be cited as the Sales Tax Imposition (Excise) 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 excise 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 (Excise) Act 1992

Sales Tax Imposition (Excise) Act 1992

No. 115 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 excise

[Assented to 30 September 1992]

The Parliament of Australia enacts:

Short title

This Act may be cited as the Sales Tax Imposition (Excise) 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 excise 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]