Commonwealth act

Sales Tax Imposition (In Situ Pools) Act 1992

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

148 of 1992

Collection

act

Plain English Summary

1/10 complexity

What it does

This Act officially imposes (levies) sales tax specifically on swimming pools built on-site (known as "in situ" pools — meaning constructed in their permanent location rather than pre-fabricated and delivered).

How it works

Instead of containing detailed tax rules, this short law "piggybacks" on the Sales Tax Assessment Act 1992. It gives legal force to the tax calculated under that Act for pools covered by section 12A of that Act.

Who it affects

Businesses that construct pools on location (such as concrete or fibreglass pools built in backyards) and their customers. It does not apply to pre-fabricated, portable pools.

Constitutional safeguard

Section 4 ensures the federal government cannot charge this tax on any property owned by a State government (required by section 114 of the Constitution, which protects state property from federal taxation).

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Current sections

Direct links to the current provisions in Sales Tax Imposition (In Situ Pools) Act 1992.

Sales Tax Imposition (In Situ Pools) Act 1992

View image in the official source

Sales Tax Imposition (In Situ Pools) Act 1992

View image in the official sourceNo. 148 of 1992

An Act to impose the tax payable under the Sales Tax Assessment Act 1992, so far as that tax relates to pools constructed in situ

[Assented to 11 December 1992]

The Parliament of Australia enacts:

Short title

This Act may be cited as the Sales Tax Imposition (In Situ Pools) Act 1992.

Commencement

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

Imposition

3. The tax that is payable under the Sales Tax Assessment Act 1992 because of section 12A of that Act is imposed by this section under the name of sales tax.

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.

View image in the official source[Minister’s second reading speech made in—

House of Representatives on 3 November 1992

Senate on 12 November 1992]

Source text

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

1 Sales Tax Imposition (In Situ Pools) Act 1992

Sales Tax Imposition (In Situ Pools) Act 1992

No. 148 of 1992

An Act to impose the tax payable under the Sales Tax Assessment Act 1992, so far as that tax relates to pools constructed in situ

[Assented to 11 December 1992]

The Parliament of Australia enacts:

Short title

This Act may be cited as the Sales Tax Imposition (In Situ Pools) Act 1992.

Commencement

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

Imposition

3. The tax that is payable under the Sales Tax Assessment Act 1992 because of section 12A of that Act is imposed by this section under the name of sales tax.

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 3 November 1992

Senate on 12 November 1992]