Federal Register of Legislation - Australian Government

Primary content

Sales Tax Act (No. 5) 1930

Act No. 34 of 1930 as amended, taking into account amendments up to Act No. 14 of 1992
An Act to impose a Tax upon the Sale Value of Goods imported into Australia
Administered by: Treasury
Start Date 27 Feb 1992
End Date 14 Sep 2006
Date of repeal 14 Sep 2006
Repealed by Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006

Sales Tax Act (No. 5) 1930

Act No. 34 of 1930 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[Note: This Act was repealed by Act No. 101 of 2006 on 14 September 2006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 13 November 2000
taking into account amendments up to Act No. 14 of 1992

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............ Incorporation...................................................................................... 1

3............ Imposition of tax................................................................................ 1

4............ Rates of tax......................................................................................... 1

Notes                                                                                                                                              3


An Act to impose a Tax upon the Sale Value of Goods imported into Australia

1  Short title[see Note 1]

                   This Act may be cited as the Sales Tax Act (No. 5) 1930.

2  Incorporation

                   The Sales Tax Assessment Act (No. 5) 1930‑1931 shall be incorporated and read as one with this Act.

3  Imposition of tax

             (1)  Sales tax is imposed upon the sale value of goods imported into Australia on or after 20 September 1985.

             (2)  Sales tax imposed upon the sale value of goods under subsection (1) is so imposed at the rate specified in respect of those goods in section 4, being the rate in force at the time of the entry of the goods when the goods are entered for home consumption by a taxpayer.

4  Rates of tax

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

                     (a)  in respect of goods covered by the Fourth Schedule to the Sales Tax (Exemptions and Classifications) Act 1935—20%;

                    (aa)  in respect of goods covered by the Fifth Schedule to that Act—15%;

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

                     (c)  in respect of goods covered by the Second Schedule to that Act— 30%; and

                     (d)  in respect of goods not covered by the Second, Third, Fourth or Fifth Schedule to that Act and on 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%.


Notes to the Sales Tax Act (No. 5) 1930

Note 1

The Sales Tax Act (No. 5) 1930 as shown in this compilation comprises Act No. 34, 1930 amended as indicated in the Tables below.

Table of Acts

Act

Number
and year

Date
of Assent

Date of commencement

Application, saving or transitional provisions

Sales Tax Act (No. 5) 1930

34, 1930

18 Aug 1930

18 Aug 1930

 

Sales Tax Act (No. 5) 1931

34, 1931

10 Aug 1931

11 July 1931

Sales Tax Act (No. 5) 1936

36, 1936

29 Sept 1936

29 Sept 1936

Sales Tax Act (No. 5) 1938

34, 1938

3 Oct 1938

3 Oct 1938

Sales Tax Act (No. 5) 1939

20, 1939

15 Sept 1939

15 Sept 1939

Sales Tax Act (No. 5) 1940

7, 1940

20 May 1940

20 May 1940

Sales Tax Act (No. 5A) 1940

81, 1940

16 Dec 1940

22 Nov 1940

Sales Tax Act (No. 5) 1941

37, 1941

25 Nov 1941

25 Nov 1941

Sales Tax Act (No. 5) 1942

11, 1942

18 May 1942

18 May 1942

Sales Tax Act (No. 5) 1943

49, 1943

19 Oct 1943

21 July 1943

Sales Tax Act (No. 5) 1946

62, 1946

11 Dec 1946

15 Nov 1946

Sales Tax Act (No. 5) 1949

59, 1949

28 Oct 1949

8 Sept 1949

Sales Tax Act (No. 5) 1950

42, 1950

14 Dec 1950

13 Oct 1950

S. 4

Sales Tax Act (No. 5) 1951

68, 1951

11 Dec 1951

27 Sept 1951

S. 4

Sales Tax Act (No. 5) 1952

49, 1952

30 Sept 1952

7 Aug 1952

S. 4

Sales Tax Act (No. 5) 1953

58, 1953

28 Oct 1953

10 Sept 1953

S. 4

Sales Tax Act (No. 5) 1954

50, 1954

6 Nov 1954

19 Aug 1954

S. 4

Sales Tax Act (No. 5) 1956

10, 1956

12 May 1956

15 Mar 1956

S. 4

Sales Tax Act (No. 5) 1957

76, 1957

12 Dec 1957

4 Sept 1957

S. 4

Sales Tax Act (No. 5) 1960

93, 1960

14 Dec 1960

16 Nov 1960

S. 4

Sales Tax Act (No. 5) 1961

6, 1961

4 May 1961

22 Feb 1961

S. 4

Sales Tax Act (No. 5A) 1961

81, 1961

27 Oct 1961

16 Aug 1961

S. 4

Sales Tax Act (No. 5) 1962

9, 1962

23 Mar 1962

7 Feb 1962

S. 4

Sales Tax Act (No. 5) 1964

80, 1964

5 Nov 1964

12 Aug 1964

S. 4

Sales Tax Act (No. 5) 1968

92, 1968

21 Nov 1968

14 Aug 1968

S. 4

Sales Tax Act (No. 5) 1970

73, 1970

21 Oct 1970

19 Aug 1970

S. 4

Sales Tax Act (No. 5) 1975

19, 1975

18 Apr 1975

29 Jan 1975

S. 4

Sales Tax Amendment Act (No. 5) 1978

148, 1978

24 Nov 1978

16 Aug 1978

S. 4

Sales Tax Amendment Act (No. 5) 1981

137, 1981

30 Sept 1981

19 Aug 1981

S. 4

Sales Tax Amendment (Off‑Shore Installations) Act (No. 5) 1982

59, 1982

16 June 1982

14 July 1982 (see s. 2)

Sales Tax Amendment Act (No. 5) 1982

88, 1982

6 Oct 1982

18 Aug 1982

S. 4

Sales Tax (No. 5) Amendment Act 1984

 86, 1984

21 Sept 1984

(a)

S. 3(2)

Sales Tax (No. 5) Amendment Act 1985

48, 1985

30 May 1985

30 May 1985 (see s. 2)

S. 5

Sales Tax (No. 5) Amendment Act (No. 2) 1985

150, 1985

5 Dec 1985

20 Sept 1985

S. 5

Sales Tax Acts Amendment Act 1986

100, 1986

17 Oct 1986

Ss. 1 and 2: Royal Assent
Remainder: 20 Aug 1986 (see s. 2(2))

S. 25

Sales Tax (Off‑shore Installations) Amendment Act 1987

140, 1987

18 Dec 1987

Parts II‑IV (ss. 3‑8): 21 Jan 1987
Remainder: Royal Assent

S. 2(3)

Sales Tax (No. 5) Amendment Act 1990

50, 1990

16 June 1990

9 May 1990

S. 4

Sales Tax Laws Amendment Act (No. 2) 1990

81, 1990

23 Oct 1990

(b)

S. 5

Sales Tax Laws Amendment Act (No. 1) 1991

51, 1991

24 Apr 1991

13 Mar 1991

S. 9

Sales Tax Laws Amendment Act (No. 1) 1992

14, 1992

6 Apr 1992

27 Feb 1992

S. 8


(a)     Section 2 of the Sales Tax (No. 5) Amendment Act 1984 provides as follows:

                    2   This Act shall be deemed to have come into operation at the hour of 8 o'clock in the evening, by standard time in the Australian Capital Territory, on 21 August 1984.

(b)    Section 2 of the Sales Tax Laws Amendment Act (No. 2) 1990 provides as follows:

                    2   This Act is taken to have commenced at 7.30 p.m., by standard time in the Australian Capital Territory, on 21 August 1990.


Table of Amendments

ad. = added or inserted     am. = amended     rep. = repealed      rs. = repealed and substituted

Provision affected

How affected

S. 2......................................

am. No. 34, 1931

Ss. 2A‑2E............................

ad. No. 59, 1982

 

rep. No. 140, 1987

S. 3......................................

am. No. 34, 1931; No. 36, 1936; No. 34, 1938; No. 20, 1939; Nos. 7 and 81, 1940; No. 37, 1941; No. 11, 1942; No. 49, 1943; No. 62,1946; No. 59, 1949

 

rs. No. 42, 1950; No. 68, 1951; No. 49, 1952; No. 58, 1953; No. 50,1954; No. 10, 1956; No. 76, 1957; No. 93, 1960; Nos. 6 and 81,1961; No. 9, 1962; No. 80, 1964; No. 92, 1968; No. 73, 1970; No.19, 1975; No. 148, 1978; No. 137, 1981; No. 88, 1982; No. 86, 1984

 

am. Nos. 48 and 150, 1985

S. 4......................................

ad. No. 42, 1950

 

rs. No. 68, 1951; No. 49, 1952; No. 58, 1953; No. 50, 1954; No. 10,1956; No. 76, 1957; No. 93, 1960; Nos. 6 and 81, 1961; No. 9,1962; No. 80, 1964; No. 92, 1968; No. 73, 1970; No. 19, 1975; No.148, 1978; No. 137, 1981; No. 88, 1982; No. 86, 1984; No. 150,1985

 

am. No. 100, 1986; Nos. 50 and 81, 1990; No. 51, 1991; No. 14, 1992

S. 5......................................

ad. No. 81, 1990

 

rep. No. 51, 1991