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Sales Tax Assessment Act (No. 11) 1985
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Department of the Treasury
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C2004C00082
01 March 1992
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13 September 2006
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Part I—Preliminary
1 Short title [see Note 1]
2 Commencement [see Note 1]
3 Interpretation
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Part II—Liability to taxation
4 Sales tax
5 Taxable dealings
6 Sale value
7 Liability for tax
8 Exemptions
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Part III—Returns
9 Returns
10 Further returns
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Part IV—Collection and recovery of tax
11 Time for payment of tax
12 Power to question relevant travellers etc.
13 Customs may seize or impound goods
14 Further tax
14A Special assessments
14B Amended assessments
15 Refunds of tax
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Part V—Application of Sales Tax Assessment Act (No. 1) 1930
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16 Application of provisions of Sales Tax Assessment Act (No. 1) 1930
Notes to the STYLEREF ShortT \* MERGEFORMAT Sales Tax Assessment Act (No. 11) 1985
