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Sales Tax Assessment Act 1992
No. 114, 1992
No longer in force
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Department of the Treasury
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C2006C00394
22 June 2006
-
13 September 2006
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Part 1—Preliminary
1 Short title [see Note 1]
2 Commencement [see Note 1]
3 How the sales tax law applies to things outside Australia and things happening before commencement
4 States and Territories are bound by the sales tax law
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Part 2—General definitions
5 General definitions
6 Offshore installations: modified meaning of Australia, export and import
7 Use of goods as raw materials in manufacturing goods, or in constructing or repairing property
8 Manufacture of certain goods treated as happening in the course of a business
9 Goods sent overseas for alteration: affects meaning of Australian-used goods
9A Export alteration goods: affects meaning of Australian-used goods
9B Goods temporarily imported: affects meaning of Australian-used goods
10 Leased goods exported before being used: affects meaning of Australian-used goods
10A Tradex scheme goods: affects meaning of Australian-used goods
11 Meaning of borne tax and tax borne
12 Inserts in newspapers, magazines etc. are to be treated as separate goods
12A Construction of pools in situ
13 Meaning of embodying visual images, sounds or computer programs in goods
14 Meaning of tax-advantaged computer program
15 Meaning of obtain goods under quote etc.
15A Meaning of eligible short-term lease etc.
15B Post-trial sale or post-trial lease
15C Eligible repair goods
15D Export alteration goods
15E Goods for use as part of a car remuneration package
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Part 3—Liability to tax
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Division 1—General rules for taxability
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Subdivision A—Taxing assessable dealings
16 General rules for taxing assessable dealings
17 Sale time brought forward if purchaser uses the goods before title passes
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Subdivision B—Assessable dealings
18 Overview of this Subdivision
19 Royalty-inclusive sale (AD2c and AD12c) or AOU (AD3d and AD13d)
20 Indirect marketing sale (AD2d and AD12d)
21 Untaxed-goods sale (AD2e and AD12e) or AOU (AD3a and AD13a)
22 Delivery of customer’s materials goods (AD4a)
23 Local entry of imported goods (AD10)
23A Increased duty alcoholic goods (AD4c and AD14c)
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Division 2—Exemptions
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Subdivision A—Exemptions based on exemption Items
24 Exemption if exemption Item is unconditionally satisfied
25 Exemption for non-lease AOU if applier intends to satisfy exemption Item
26 Exemption for lease AOU if lease is an eligible long-term lease or an eligible short-term lease
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Subdivision B—Exemptions based on quoting
27 Exemption if purchaser/customer quotes
28 Exemption for customs dealing if taxpayer quotes
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Subdivision C—Small business exemption
29 Exemption for taxpayer with annual sales tax liability of $10,000 or less
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Subdivision D—Exemptions based on export
30 Sale or AD4a of goods intended for export
31 Packing AOU if container and contents intended for export
32 Lease AOU of goods intended for export
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Subdivision E—Miscellaneous exemptions
33 Exemption for local entry if goods have been taxed while in bond
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Division 3—Taxable value
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Subdivision A—General rules for working out taxable value
34 How to work out the taxable value of a taxable dealing
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Subdivision B—Additions to taxable value
35 Taxable dealing with goods that are the contents of a container
36 Assessable dealing with goods that involve the payment of an associated royalty
37 Assessable dealing with goods in bond
38 Amounts not to be added if they are already included in the taxable value
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Subdivision C—Substitute taxable value in special cases
39 Assessable dealing with prefabricated building or building section
40 Sale of newspaper, magazine etc. inserts
41 AD2a sale of photographs exposed in the camera by the seller
42 Taxable dealing with goods imported after being exported for alteration
42AA Export alteration goods that are re-imported
42A Luxury motor vehicles
43 Agreement between taxpayer and Commissioner regarding calculation of taxable value
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Division 4—Exempt parts of taxable value
44 Overview of this Division
45 Goods incorporating tax-advantaged computer programs
46 Goods incorporating videotex equipment
47 Goods incorporating solar panels etc.
48 Goods incorporating a milk tank
49 Luxury motor vehicle for disabled person or exempt child care body
49A Motor vehicles for transporting disabled persons
50 Customs dealing with goods that are partly exempt from customs duty
50A Agreements relating to eligible short-term leases
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Division 5—Tax not payable on certain dealings
51A Goods brought into Australia on a temporary basis
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Part 4—Credits
51 Credit entitlements
52 Sufficient link between input goods and output goods
53 Claimant may deduct credit from tax payable in respect of return
54 Commissioner not required to consider credit claims for less than $200
56 Excess credits must be repaid
56A No credits for certain dealings with Part 7A goods
57 Clawback of CR21 credit on later recovery of bad debt
58 Clawback of CR9 credit on later sale of defective goods
59 Agreement with Commissioner regarding credits
60 Claimant may object against Commissioner’s decision on credit claim
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Part 5—Collection and recovery
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Division 1—Returns
61 Requirement to lodge returns
62 Meaning of monthly remitter and quarterly remitter
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Division 2—Due date for payment
63 Normal due date for payment of tax (other than tax on a customs dealing or a dealing with Part 7A goods)
64 Normal due date for payment of tax on a customs dealing
64A Normal due date for payment of tax (other than tax on a customs dealing)
67 Manner in which tax must be paid
68 Unpaid tax
Division 3—Recovery of tax
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Division 4—Remission of tax
76 Remission of tax not paid within 3 years after it became payable
77 Remission if tax underpaid in reliance on Commissioner’s interpretation of the sales tax law
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Part 6—Registration
78 Registration
79 Commissioner may refuse registration
80 Cancellation of registration
81 Registered person must notify Commissioner of certain matters
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Part 7—Quoting
82 Standard grounds for quoting registration number
83 Standard grounds for quoting exemption declaration
84 Additional quoting grounds in special circumstances
85 Periodic quoting
86 Manner in which quote must be made
87 Registered person not entitled to quote an exemption declaration, and vice versa
88 Incorrect quote nevertheless effective for certain purposes
89 Quote not effective for certain purposes if there are grounds for believing it was improperly made
90 Quote on goods applies also to container for the goods
91 Improper quoting is an offence
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Part 7A—Additional requirements for dealings with certain goods
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Division 1—Purpose, overview and interpretation
91A Purpose of Part
91B Overview of Part
91C Meaning of Part 7A goods
91D When a person is relevant to an application
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Division 2—Accreditation
91E Overview of Division
91F Who may apply for accreditation
91G Requirements for accreditation
91H Application for accreditation
91J Granting of accreditation
91K Commissioner’s discretion to refuse accreditation
91L Revocation of accreditation
91M Review of decisions on accreditation
91N Accredited persons to advise Commissioner of certain matters
91P Additional information about transactions
91Q Commissioner may publicise who is accredited
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Division 3—Authorisation of certain transactions
91R Outline of Division
91S Quote not effective without authorisation
91T Method of obtaining authorisation
91U Giving of authorisation by Commissioner
91V Form of authorisations
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Division 4—Withholding of sales tax on dealings with Part 7A goods
91W Outline of Division
91X Withholding of sales tax
91Y Working out the withholding amount
91Z Reporting and remitting amounts
91ZA Refund of deductions in certain cases
91ZB Failure to make deductions from payments
91ZC Failure to pay deducted amounts
91ZD Interpretation
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Division 5—General provisions about offences
91ZE False representations
91ZF Application of the Criminal Code
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Part 8—Avoidance schemes, non-arm’s length transactions etc.
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Division 1—Avoidance schemes
92 Division allows cancellation of tax benefits under avoidance schemes
93 Obtaining a tax benefit under a scheme to which this Division applies
93A Commissioner may cancel tax benefits obtained under schemes to which this Division applies
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Division 2—Non-arm’s length transactions
94 Alteration of tax liability or credit if affected by non-arm’s length transaction
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Division 3—Apportionment of global amounts
95 Apportionment of global amounts
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Part 9—Penalties for non-compliance
95A Failure to notify amount of tax payable on assessable dealings with goods
96 Penalty for failure to provide other information
97 Penalty for making false statements etc.
98 Penalty if general anti-avoidance provision applies
99 Assessment of penalty and due date for payment
100 Remission of penalty
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Part 10—Administration of the sales tax law
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Division 1—Assessments
101 General powers of Commissioner to make an assessment of tax payable by a person
102 Taxpayer may require Commissioner to make an assessment
103 Taxpayer’s liability not dependent on assessment
104 Amendment of assessment
105 Commissioner must give the taxpayer notice of the assessment
106 Later assessment prevails in case of inconsistency
107 Taxpayer may object against assessment
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Division 2—Information gathering
108 Commissioner may direct a person to provide information
109 Access to premises etc.
110 Protection of confidentiality of information
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Division 3—Miscellaneous
111 Commissioner has general administration of sales tax law
112 Commissioner must prepare annual report
113 Formal requirements for returns, notifications etc.
114 Notices etc. by Commissioner must be in writing
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Part 11—Miscellaneous
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Division 1—Evidence in proceedings
115 Court must take judicial notice of signature of Commissioner etc.
116 Evidentiary effect of notice of assessment etc.
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Division 2—Special obligations etc. for particular taxpayers and other persons
117 Application of sales tax law to partnerships
118 Application of sales tax law to unincorporated companies
119 Trustee to be treated as separate person for each trustee capacity
120 Public officer of a company
121 Liability of directors etc. of a company
122 Special obligations for agents and trustees
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Division 3—Miscellaneous offences
125 Sales tax must be specified on invoice for wholesale sales
126 False pretence concerning amount of sales tax borne
127 Persons with possible sales tax liability must keep records
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Division 4—Miscellaneous
128 Alteration of contracts if cost of supplying etc. assessable goods is affected by later alteration to sales tax law
129 Amending Acts cannot impose penalties etc. earlier than 28 days after Royal Assent
129A Notional application of sales tax to the Commonwealth
130 Cancellation of certain exemptions provided under other Acts in relation to Commonwealth-controlled authorities
130B Information for the protection of taxpayers
130C Taxpayers protection not be repealed except by express words
131 Regulations
Schedule 1—Tables
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Appendix A—Examples
Example 2
Example 3
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Appendix B—Decision Charts
Decision chart 1
Decision chart 2
Decision chart 3
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Does the small business exemption apply to the current dealing?
Notes to the STYLEREF ShortT \* MERGEFORMAT Sales Tax Assessment Act 1992
