Skip to main
Help and resources
Register
for My Account
Sign in
to My Account
Search
Australian Government
Federal Register of Legislation
Site navigation
Constitution
Acts
Legislative instruments
Notifiable instruments
Gazettes
Administrative Arrangements
Prerogative instruments
Norfolk Island
Annual survey
We would appreciate it if you could complete our website
survey
, open until 28 November 2025.
1 Announcement
Home
Acts
Repealed
Text
Details
Authorises
Downloads
All versions
Interactions
Sales Tax Assessment Act (No. 1) 1930
No longer in force
Click for more info
Administered by
Department of the Treasury
Latest version
View as made version
Order print copy
Save this title to My Account
Set up an alert
C2004C00218
21 December 1992
-
13 September 2006
Legislation text
View document
Select value
Act
Filter active
Table of contents
Enter text to search the table of contents
Collapse
Part I—Preliminary
1 Short title [see Note 1]
3 Interpretation
3A Royalty
3B Installations in Australian waters
3C Certain installations to be part of Australia
3D Quarterly remitters
Collapse
Part II—Administration
4 Commissioner
9 Annual report
10 Officers to observe secrecy [see Note 2]
Collapse
Part III—Registration and certificates
11 Issue of certificates
12 Quotation of certificates
13 Failure to register or give security
14 Non-observance of conditions
15 Wrongful quotation of certificate
15A Prohibition of quotation of certificate
16 Revocation of registration
16A Publication of de-registrations etc.
Collapse
Part IV—Liability to taxation
17 Sales tax
17A Goods deemed to be sold
18 Sale value of goods
18A Sale value of goods in special cases
18B Sale value of goods embodying certain information
18C Sale value of goods embodying computer programs
18D Sale value of certain printed matter inserts
19 Liability for tax
20 Exemptions
20A Non-exempt authorities
Collapse
Part V—Returns
21 Monthly remitter’s returns etc.
21A Quarterly remitter’s returns etc.
22 Further returns
23 Department to obtain information and evidence
Collapse
Part VI—Collection and recovery of tax
24 Time for payment of tax by monthly remitters
24A Time for payment of tax by quarterly remitters
25 Further tax
25AA Special assessments
25AB Amended assessments
25A Reduction of tax upon amendment of assessment
26 Refunds and remission of tax
27 Taxpayer leaving Australia
28 Time to pay—extensions and instalments
29 Penalty for unpaid tax
30 Recovery of tax
31 Substituted service
32 Liquidator to give notice
33 Agent for absentee principal in winding-up of business
34 When tax not paid during lifetime
35 Provision for payment of tax by executors etc.
36 Recovery of tax paid on behalf of another person
37 Contributions from joint taxpayers
38 Commissioner may collect tax from person owing money to taxpayer
38A Objections against assessments and certain decisions
Collapse
Part VIII—Penalty tax
45 Penalty for failure to furnish return etc.
46 Penalty tax where certain anti-avoidance provisions apply
47 Assessment of additional tax
48 When additional tax due and payable
Collapse
Part X—Miscellaneous
66 Judicial notice
67 Evidence
68 Public officer of company
69 Agents and trustees
70 Person in receipt or control of money for non-resident
70A Alteration of agreements where law relating to sales tax altered
70B Alteration of prices fixed under certain contracts
70C Sales tax to be specified in invoice
70D False pretence as to sales tax an offence
70E Books, accounts etc. to be preserved
73 Regulations
Schedule 1
Collapse
Schedule 2—Non-exempt Authorities established before 14 May 1987
Notes to the STYLEREF ShortT \* MERGEFORMAT Sales Tax Assessment Act (No. 1) 1930