SALES TAX ACT (No. 1) 1930
- Reprinted as at 31 May 1988 (HISTACT CHAP 179 #DATE 31:05:1988)
*1* The Sales Tax Act (No. 1) 1930 as shown in this reprint comprises Act No.
26, 1930 amended as indicated in the Tables below.
Table of Acts
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Act Number
and year Date
of Assent Date of
commencement Application,
saving
or
transitional provisions
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Sales Tax Act (No. 1)
1930 26, 1930 18 Aug 1930
18 Aug 1930
Sales Tax Act (No. 1A)
1930 63, 1930 16 Dec 1930
18 Aug 1930 -
Sales Tax Act (No. 1)
1931 26, 1931 10 Aug 1931
11 July 1931 -
Sales Tax Act (No. 1)
1936 32, 1936 29 Sept
1936 29 Sept 1936 -
Sales Tax Act (No. 1)
1938 30, 1938 3 Oct 1938 3 Oct 1938 -
Sales Tax Act (No. 1)
1939 16, 1939 15 Sept
1939 15 Sept 1939 -
Sales Tax Act (No. 1)
1940 3, 1940 20 May 1940
20 May 1940 -
Sales Tax Act (No. 1A)
1940 77, 1940 16 Dec 1940
22 Nov 1940 -
Sales Tax Act (No. 1)
1941 33, 1941 25 Nov 1941
25 Nov 1941 -
Sales Tax Act (No. 1)
1942 7, 1942 18 May 1942
18 May 1942 -
Sales Tax Act (No. 1)
1943 45, 1943 19 Oct 1943
21 July 1943 -
Sales Tax Act (No. 1)
1946 58, 1946 11 Dec 1946
15 Nov 1946 -
Sales Tax Act (No. 1)
1949 55, 1949 28 Oct 1949
8 Sept 1949 -
Sales Tax Act (No. 1)
1950 38, 1950 14 Dec 1950
13 Oct 1950 S. 4
Sales Tax Act (No. 1)
1951 64, 1951 11 Dec 1951
27 Sept 1951 S. 4
Sales Tax Act (No. 1)
1952 45, 1952 30 Sept
1952 7 Aug 1952 S. 4
Sales Tax Act (No. 1)
1953 54, 1953 28 Oct 1953
10 Sept 1953 S. 4
Sales Tax Act (No. 1)
1954 46, 1954 6 Nov 1954 19 Aug 1954 S. 4
Sales Tax Act (No. 1)
1956 6, 1956 12 May 1956
15 Mar 1956 S. 4
Sales Tax Act (No. 1)
1957 72, 1957 12 Dec 1957
4 Sept 1957 S. 4
Sales Tax Act (No. 1)
1960 89, 1960 14 Dec 1960
16 Nov 1960 S. 4
Sales Tax Act (No. 1)
1961 2, 1961 4 May 1961 22 Feb 1961 S. 4
Sales Tax Act (No. 1A)
1961 77, 1961 27 Oct 1961
16 Aug 1961 S. 4
Sales Tax Act (No. 1)
1962 5, 1962 23 Mar 1962
7 Feb 1962 S. 4
Sales Tax Act (No. 1)
1964 76, 1964 5 Nov 1964 12 Aug 1964 S. 4
Sales Tax Act (No. 1)
1968 88, 1968 21 Nov 1968
14 Aug 1968 S. 4
Sales Tax Act (No. 1)
1970 69, 1970 21 Oct 1970
19 Aug 1970 S. 4
Sales Tax Act (No. 1)
1975 15, 1975 18 Apr 1975
29 Jan 1975 S. 4
Sales Tax Amendment Act
(No. 1) 1978 144, 1978 24 Nov 1978
16 Aug 1978 S. 4
Sales Tax Amendment Act
(No. 1) 1981 133, 1981 30 Sept
1981 19 Aug 1981 S. 4
Sales Tax Amendment
(Off-shore Installations)
Act (No. 1) 1982 55, 1982 16 June
1982 14 July 1982 (see
s. 2) -
Sales Tax Amendment Act
(No. 1) 1982 84, 1982 6 Oct 1982 18 Aug 1982 S. 4
Sales Tax (No. 1)
Amendment Act 1984 82, 1984 21 Sept
1984 (a) S. 3 (2)
Sales Tax (No. 1)
Amendment Act 1985 146, 1985 5 Dec 1985 20 Sept 1985 S. 3 (2)
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))
(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)
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(a) Section 2 of the Sales Tax (No. 1) 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."
Table of Amendments
ad. = added or inserted am. = amended rep. = repealed rs. = repealed and
substituted
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Provision affected How affected
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Title .............. am. No. 63, 1930
S. 2 ............... am. No. 26, 1931
S. 2A .............. ad. No. 55, 1982
rep. No. 140, 1987
S. 3 ............... am. No. 63, 1930; No. 26, 1931; No. 32, 1936; No. 30,
1938; No. 16, 1939; Nos. 3 and 77, 1940; No. 33, 1941;
No. 7, 1942; No. 45, 1943; No. 58, 1946; No. 55, 1949
rs. No. 38, 1950; No. 64, 1951; No. 45, 1952; No. 54,
1953; No. 46, 1954; No. 6, 1956; No. 72, 1957; No. 89,
1960; Nos. 2 and 77, 1961; No. 5, 1962; No. 76, 1964;
No.
88, 1968; No. 69, 1970; No. 15, 1975; No. 144, 1978;
No.
133, 1981; No. 84, 1982; No. 82, 1984; No. 146, 1985
S. 4 ............... ad. No. 38, 1950
rs. No. 64, 1951; No. 45, 1952; No. 54, 1953; No. 46,
1954; No. 6, 1956; No. 72, 1957; No. 89, 1960; Nos. 2
and 77, 1961; No. 5, 1962; No. 76, 1964; No. 88, 1968; No. 69, 1970; No. 15,
1975; No. 144, 1978; No. 133, 1981; No. 84,
1982; No. 82, 1984; No. 146, 1985
am. No. 100, 1986
SALES TAX ACT (No. 1) 1930 - TABLE OF PROVISIONS
TABLE
TABLE OF PROVISIONS
Section
1. Short title
2. Incorporation
3. Imposition of tax
4. Rates of tax
SALES TAX ACT (No. 1) 1930 - LONG TITLE
SECT
An Act to impose a Tax upon the Sale Value of Goods manufactured
in Australia, and sold by the Manufacturer or treated by him
as stock for sale by retail or applied to his own use
SALES TAX ACT (No. 1) 1930 - SECT 1
Short title
SECT
1. This Act may be cited as the Sales Tax Act (No. 1) 1930.*1*
SEE NOTE TO FIRST ARTICLE OF THIS CHAPTER
SALES TAX ACT (No. 1) 1930 - SECT 2
Incorporation
SECT
2. The Sales Tax Assessment Act (No. 1) 1930-1931 shall be incorporated and
read as one with this Act.
SALES TAX ACT (No. 1) 1930 - SECT 3
Imposition of tax
SECT
3. Sales tax is imposed, at the rates specified in section 4, upon the sale
value of goods manufactured in Australia by a taxpayer and, on or after 20
September 1985, sold by the taxpayer or treated by the taxpayer as stock for
sale by retail or applied to the taxpayer's own use.
SALES TAX ACT (No. 1) 1930 - SECT 4
Rates of tax
SECT
4. The rates of the sales tax imposed by this Act are-
(a) in respect of goods covered by the Fourth or Fifth Schedule to the
Sales Tax (Exemptions and Classifications) Act 1935-20%;
(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%.