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Sales Tax Assessment Act (No. 5) 1930
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Department of the Treasury
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C2004C00184
01 September 1992
-
13 September 2006
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Part I—Preliminary
1 Short title [see Note 1]
2A Interpretation
2B Entry for home consumption
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Part II—Liability to Taxation
3 Sales tax
4 Sale value of imported goods
4A Sale value of goods embodying certain information
4B Sale value of goods embodying computer programs
5 Liability for tax
5A No tax payable on entry of certain goods
6 Exemptions
6A Delivery of goods on giving security or undertaking for payment of tax
6B Delivery of goods on giving general security or undertaking for payment of tax
6C Pallets used in international transport
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Part III—Entries
7 Entries
8 Failure to lodge entry or furnish information
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Part IV—Collection and recovery of tax
9 Time for payment of tax
10 Further tax
10AA Special assessments
10AB Amended assessments
10A Customs may hold goods until tax paid
11 Refunds of tax
11A Drawback
11B Refunds of tax on rejected goods
11C Proceeds of Collector’s sales
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Part V—Application of Sales Tax Assessment Act (No. 1) 1930
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12 Application of provisions of Sales Tax Assessment Act (No. 1) 1930
Notes to the STYLEREF ShortT \* MERGEFORMAT Sales Tax Assessment Act (No. 5) 1930
