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Sales Tax Assessment Act (No. 6) 1930
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Department of the Treasury
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C2004C00185
01 March 1992
-
13 September 2006
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Part I—Preliminary
1 Short title [see Note 1]
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Part II—Liability to taxation
3 Sales tax
4 Sale value of goods
4A Sale value of goods in special cases
4B Sale value of goods embodying certain information
4C Sale value of goods embodying computer programs
4D Sale value of certain printed matter inserts
5 Liability for tax
6 Exemptions
6A Tax not payable on certain goods
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Part III—Returns
7 Monthly remitter’s returns etc.
7A Quarterly remitter’s returns etc.
8 Further returns
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Part IV—Collection and recovery of tax
9 Time for payment of tax by monthly remitters
9A Time for payment of tax by quarterly remitters
10 Further tax
10A Special assessments
10B Amended assessments
11 Refunds of tax
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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. 6) 1930