Sales Tax Act (No. 1) 1930
Act No. 26 of 1930 as amended
[Note: This Act was repealed by Act No. 101 of 2006 on 14 September 2006
For transitional and application provisions see Act No. 101, 2006, Schedule 6 (items 5–11)]
This compilation was prepared on 11 October 2000
taking into account amendments up to Act No. 14 of 1992
The text of any of those amendments not in force
on that date is appended in the Notes section
The operation of amendments that have been incorporated may be
affected by application provisions that are set out in the Notes section
Prepared by the Office of Legislative Drafting and Publishing,
Attorney‑General’s Department, Canberra
Contents
1 Short title [see Note 1]...........................
2 Incorporation.................................
3 Imposition of tax...............................
4 Rates of tax.................................
Notes
An Act to impose a tax upon the sale value of goods manufactured in Australia, and sold by the manufacturer or treated by him as stock for sale by retail or applied to his own use
1 Short title [see Note 1]
This Act may be cited as the Sales Tax Act (No. 1) 1930.
2 Incorporation
The Sales Tax Assessment Act (No. 1) 1930‑1931 shall be incorporated and read as one with this Act.
3 Imposition of tax
Sales tax is imposed, at the rates specified in section 4, upon the sale value of goods manufactured in Australia by a taxpayer and, on or after 20 September 1985, sold by the taxpayer or treated by the taxpayer as stock for sale by retail or applied to the taxpayer’s own use.
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%.
Notes to the Sales Tax Act (No. 1) 1930
Note 1
The Sales Tax Act (No. 1) 1930 as shown in this compilation comprises Act No. 26, 1930 amended as indicated in the Tables below.
Table of Acts
Act | Number
and year | Date
of Assent | Date of commencement | Application, saving or transitional provisions |
Sales Tax Act (No. 1) 1930 | 26, 1930 | 18 Aug 1930 | 18 Aug 1930 | |
Sales Tax Act (No. 1A) 1930 | 63, 1930 | 16 Dec 1930 | 18 Aug 1930 | — |
Sales Tax Act (No. 1) 1931 | 26, 1931 | 10 Aug 1931 | 11 July 1931 | — |
Sales Tax Act (No. 1) 1936 | 32, 1936 | 29 Sept 1936 | 29 Sept 1936 | — |
Sales Tax Act (No. 1) 1938 | 30, 1938 | 3 Oct 1938 | 3 Oct 1938 | — |
Sales Tax Act (No. 1) 1939 | 16, 1939 | 15 Sept 1939 | 15 Sept 1939 | — |
Sales Tax Act (No. 1) 1940 | 3, 1940 | 20 May 1940 | 20 May 1940 | — |
Sales Tax Act (No. 1A) 1940 | 77, 1940 | 16 Dec 1940 | 22 Nov 1940 | — |
Sales Tax Act (No. 1) 1941 | 33, 1941 | 25 Nov 1941 | 25 Nov 1941 | — |
Sales Tax Act (No. 1) 1942 | 7, 1942 | 18 May 1942 | 18 May 1942 | — |
Sales Tax Act (No. 1) 1943 | 45, 1943 | 19 Oct 1943 | 21 July 1943 | — |
Sales Tax Act (No. 1) 1946 | 58, 1946 | 11 Dec 1946 | 15 Nov 1946 | — |
Sales Tax Act (No. 1) 1949 | 55, 1949 | 28 Oct 1949 | 8 Sept 1949 | — |
Sales Tax Act (No. 1) 1950 | 38, 1950 | 14 Dec 1950 | 13 Oct 1950 | S. 4 |
Sales Tax Act (No. 1) 1951 | 64, 1951 | 11 Dec 1951 | 27 Sept 1951 | S. 4 |
Sales Tax Act (No. 1) 1952 | 45, 1952 | 30 Sept 1952 | 7 Aug 1952 | S. 4 |
Sales Tax Act (No. 1) 1953 | 54, 1953 | 28 Oct 1953 | 10 Sept 1953 | S. 4 |
Sales Tax Act (No. 1) 1954 | 46, 1954 | 6 Nov 1954 | 19 Aug 1954 | S. 4 |
Sales Tax Act (No. 1) 1956 | 6, 1956 | 12 May 1956 | 15 Mar 1956 | S. 4 |
Sales Tax Act (No. 1) 1957 | 72, 1957 | 12 Dec 1957 | 4 Sept 1957 | S. 4 |
Sales Tax Act (No. 1) 1960 | 89, 1960 | 14 Dec 1960 | 16 Nov 1960 | S. 4 |
Sales Tax Act (No. 1) 1961 | 2, 1961 | 4 May 1961 | 22 Feb 1961 | S. 4 |
Sales Tax Act (No. 1A) 1961 | 77, 1961 | 27 Oct 1961 | 16 Aug 1961 | S. 4 |
Sales Tax Act (No. 1) 1962 | 5, 1962 | 23 Mar 1962 | 7 Feb 1962 | S. 4 |
Sales Tax Act (No. 1) 1964 | 76, 1964 | 5 Nov 1964 | 12 Aug 1964 | S. 4 |
Sales Tax Act (No. 1) 1968 | 88, 1968 | 21 Nov 1968 | 14 Aug 1968 | S. 4 |
Sales Tax Act (No. 1) 1970 | 69, 1970 | 21 Oct 1970 | 19 Aug 1970 | S. 4 |
Sales Tax Act (No. 1) 1975 | 15, 1975 | 18 Apr 1975 | 29 Jan 1975 | S. 4 |
Sales Tax Amendment Act (No. 1) 1978 | 144, 1978 | 24 Nov 1978 | 16 Aug 1978 | S. 4 |
Sales Tax Amendment Act (No. 1) 1981 | 133, 1981 | 30 Sept 1981 | 19 Aug 1981 | S. 4 |
Sales Tax Amendment (Off‑shore Installations) Act (No. 1) 1982 | 55, 1982 | 16 June 1982 | 14 July 1982 (see s. 2) | — |
Sales Tax Amendment Act (No. 1) 1982 | 84, 1982 | 6 Oct 1982 | 18 Aug 1982 | S. 4 |
Sales Tax (No. 1) Amendment Act 1984 | 82, 1984 | 21 Sept 1984 | (a) | S. 3(2) |
Sales Tax (No. 1) Amendment Act 1985 | 146, 1985 | 5 Dec 1985 | 20 Sept 1985 | S. 3(2) |
Sales Tax Acts Amendment Act 1986 | 100, 1986 | 17 Oct 1986 | Ss. 1 and 2: Royal Assent
Remainder: 20 Aug 1986 (see s. 2(2)) | S. 25 |
Sales Tax (Off‑shore Installations) Amendment Act 1987 | 140, 1987 | 18 Dec 1987 | Parts II‑IV (ss. 3‑8): 21 Jan 1987
Remainder: Royal Assent | S. 2(3) |
Sales Tax (No. 1) Amendment Act 1990 | 46, 1990 | 16 June 1990 | 9 May 1990 | S. 4 |
Sales Tax Laws Amendment Act (No. 2) 1990 | 81, 1990 | 23 Oct 1990 | (b) | S. 5 |
Sales Tax Laws Amendment Act (No. 1) 1991 | 51, 1991 | 24 Apr 1991 | 13 Mar 1991 | S. 9 |
Sales Tax Laws Amendment Act (No. 1) 1992 | 14, 1992 | 6 Apr 1992 | 27 Feb 1992 | S. 8 |
(a) Section 2 of the Sales Tax (No. 1) Amendment Act 1984 provides as follows:
2 This Act shall be deemed to have come into operation at the hour of 8 o’clock in the evening, by standard time in the Australian Capital Territory, on 21 August 1984.
(b) Section 2 of the Sales Tax Laws Amendment Act (No. 2) 1990 provides as follows:
2 This Act is taken to have commenced at 7.30 p.m., by standard time in the Australian Capital Territory, on 21 August 1990.
Table of Amendments
ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted |
Provision affected | How affected |
Title.................... | am. No. 63, 1930 |
S. 2.................... | am. No. 26, 1931 |
S. 2A................... | ad. No. 55, 1982 |
| rep. No. 140, 1987 |
S. 3.................... | am. No. 63, 1930; No. 26, 1931; No. 32, 1936; No. 30, 1938; No. 16, 1939; Nos. 3 and 77, 1940; No. 33, 1941; No. 7, 1942; No. 45, 1943; No. 58, 1946; No. 55, 1949 |
| rs. No. 38, 1950; No. 64, 1951; No. 45, 1952; No. 54, 1953; No. 46, 1954; No. 6, 1956; No. 72, 1957; No. 89, 1960; Nos. 2 and 77, 1961; No. 5, 1962; No. 76, 1964; No. 88, 1968; No. 69, 1970; No. 15, 1975; No. 144, 1978; No. 133, 1981; No. 84, 1982; No. 82, 1984; No. 146, 1985 |
S. 4.................... | ad. No. 38, 1950 |
| rs. No. 64, 1951; No. 45, 1952; No. 54, 1953; No. 46, 1954; No. 6, 1956; No. 72, 1957; No. 89, 1960; Nos. 2 and 77, 1961; No. 5, 1962; No. 76, 1964; No. 88, 1968; No. 69, 1970; No. 15, 1975; No. 144, 1978; No. 133, 1981; No. 84, 1982; No. 82, 1984; No. 146, 1985 |
| am. No. 100, 1986; Nos. 46 and 81, 1990; No. 51, 1991; No. 14, 1992 |
S. 5.................... | ad. No. 81, 1990 |
| rep. No. 51, 1991 |