Sales Tax Act (No. 11A) 1985

Act No. 180 of 1985 as amended

[Note: This Act was repealed by Act No. 101 of 2006 on 14 September 2006

For transitional and application provisions see Act No. 101, 2006, Schedule 6 (items 5–11)]

This compilation was prepared on 11 October 2000
taking into account amendments up to Act No. 51 of 1991

The text of any of those amendments not in force
on that date is appended in the Notes section

The operation of amendments that have been incorporated may be
affected by application provisions that are set out in the Notes section

Prepared by the Office of Legislative Drafting and Publishing,
Attorney‑General’s Department, Canberra

Contents

1............ Short title [see Note 1]....................................................................... 1

2............ Commencement [see Note 1].............................................................. 1

3............ Incorporation of Assessment Act...................................................... 1

4............ Interpretation...................................................................................... 1

5............ Imposition of tax................................................................................ 1

6............ Rates of tax......................................................................................... 1

7............ Duty of excise..................................................................................... 2

Notes                                                                                                                                              3

An Act to impose a tax, being a duty of excise, upon the sale value of certain airport shop goods

1  Short title [see Note 1]

                   This Act may be cited as the Sales Tax Act (No. 11A) 1985.

2  Commencement [see Note 1]

                   This Act shall come into operation, or shall be deemed to have come into operation, as the case requires, on the commencement of the Assessment Act.

3  Incorporation of Assessment Act

                   The Assessment Act is incorporated, and shall be read as one, with this Act.

4  Interpretation

                   In this Act, Assessment Act means the Sales Tax Assessment Act (No. 11) 1985.

5  Imposition of tax

                   Sales tax is imposed, at the rates specified in section 6, upon the sale value of airport shop goods dealt with in a taxable manner by a taxpayer on or after the commencement of this Act.

6  Rates of tax

                   The rates of the sales tax imposed by this Act are:

                     (a)  in respect of goods covered by the Second Schedule to the Sales Tax (Exemptions and Classifications) Act 1935—30%;

                     (b)  in respect of goods covered by the Third Schedule to that Act—10%; and

                     (c)  in respect of goods not covered by the Second, Third, Fourth or Fifth Schedule to that Act and upon the sale value of which it is not provided by that Act that the sales tax imposed by this Act shall not be payable—20%.

7  Duty of excise

                   This Act imposes sales tax to the extent only that it is a law imposing duties of excise within the meaning of section 55 of the Constitution.

Notes to the Sales Tax Act (No. 11A) 1985

Note 1

The Sales Tax Act (No. 11A) 1985 as shown in this compilation comprises Act No. 180, 1985 amended as indicated in the Tables below.

Table of Acts

(a)     (2)  The remaining provisions of this Act shall be deemed to have come into operation immediately after the commencement of subsection 5(2) of the Sales Tax (Exemptions and Classifications) Amendment Act 1986.

                         Subsection 5 (2) commenced on 20 August 1986.

Table of Amendments