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Sales Tax Act (No. 1) 1930

Authoritative Version
Act No. 26 of 1930 as made
An Act to impose a Tax upon the Sale Value of Goods manufactured in Australia, and sold by the Manufacturer or applied to his own use.
Administered by: Treasury
Date of Assent 18 Aug 1930
Date of repeal 14 Sep 2006
Repealed by Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006

 

SALES TAX (No. 1).

 

No. 26 of 1930.

An Act to impose a Tax upon the Sale Value of Goods manufactured in Australia, and sold by the Manufacturer or applied to his own use.

[Assented to 18th August, 1930.]

BE it enacted by the King’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—

Short title.

1.  This Act may be cited as the Sales Tax Act (No. 1) 1930.

Incorporation.

2.  The Sales Tax Assessment Act (No. 1) 1930 shall be incorporated and read as one with this Act.

Imposition of tax.

3.  Sales tax is imposed at the rate of two and one-half per centum upon the sale value of goods manufactured in Australia by a taxpayer, and sold by him or applied to his own use.