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Sales Tax Act (No. 5) 1930

Act No. 34 of 1930 as amended, taking into account amendments up to Act No. 73 of 1970
Registered 07 Dec 2009
Start Date 19 Aug 1970
End Date 28 Jan 1975
Date of repeal 14 Sep 2006
Repealed by Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006

SALES TAX ACT (No. 5) 1930
- Reprinted as at 21 October 1970 (HISTACT2 CHAP 335 #DATE 21:10:1970)

SALES TAX ACT (No. 5) 1930-1970 - TABLE OF PROVISIONS

TABLE


SALES TAX ACT (No. 5) 1930-1970

TABLE OF PROVISIONS
Section
1. Short title
2. Incorporation
3. Imposition of tax
4. Rates of tax

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SALES TAX ACT (No. 5) 1930-1970 - SECT. 1.
Short title.

SECT

Short title amended; No. 32, 1918, s. 2.
1. This Act may be cited as the Sales Tax Act (No. 5) 1930-1970.*

SALES TAX ACT (No. 5) 1930-1970 - SECT. 2.
Incorporation.

SECT

Amended by No. 34, 1931, s. 3.
2. The Sales Tax Assessment Act (No. 5) 1930-1931 shall be incorporated and read as one with this Act.

SALES TAX ACT (No. 5) 1930-1970 - SECT. 3.
Imposition of tax.

SECT

Substituted by No. 73, 1970, s. 3.
3. Sales tax is imposed, at the rates specified in the next succeeding section, upon the sale value of goods imported into Australia on or after the nineteenth day of August, One thousand nine hundred and seventy, by a taxpayer.

SALES TAX ACT (No. 5) 1930-1970 - SECT. 4.
Rates of tax.

SECT

Substituted by No. 73, 1970, s. 3.
4. The rates of the sales tax imposed by this Act are-

(a) in respect of goods covered by the Second or Fifth Schedule to the Sales Tax (Exemptions and Classifications) Act 1935- 1967-271/2 per centum;

(b) in respect of goods covered by the Third Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1967-21/2 per centum; and

(c) in respect of goods not covered by the Second, Third or Fifth Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1967 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-15 per centum.
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SALES TAX ACT (No. 5) 1930-1970 - NOTE


NOTE
1. The Sales Tax Act (No. 5) 1930-1970 comprises the Sales Tax Act (No. 5) 1930 as amended by the other Acts specified in the following table:
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Number Date of
Act and year Date of
Assent commencement
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Sales Tax Act (No. 5)
1930 No. 34, 1930 18 Aug 1930 18 Aug 1930
Sales Tax Act (No. 5)
1931 No. 34, 1931 10 Aug 1931 11 July 1931
Sales Tax Act (No. 5)
1936 No. 36, 1936 29 Sept 1936 29 Sept 1936
Sales Tax Act (No. 5)
1938 No. 34, 1938 3 Oct 1938 3 Oct 1938
Sales Tax Act (No. 5)
1939 No. 20, 1939 15 Sept 1939 15 Sept 1939
Sales Tax Act (No. 5)
1940 No. 7, 1940 20 May 1940 20 May 1940
Sales Tax Act (No. 5A)
1940 No. 81, 1940 16 Dec 1940 22 Nov 1940
Sales Tax Act (No. 5)
1941 No. 37, 1941 25 Nov 1941 25 Nov 1941
Sales Tax Act (No. 5)
1942 No. 11, 1942 18 May 1942 18 May 1942
Sales Tax Act (No. 5)
1943 No. 49, 1943 19 Oct 1943 21 July 1943
Sales Tax Act (No. 5)
1946 No. 62, 1946 11 Dec 1946 15 Nov 1946
Sales Tax Act (No. 5)
1949 No. 59, 1949 28 Oct 1949 8 Sept 1949
Sales Tax Act (No. 5)
1950 No. 42, 1950 14 Dec 1950 13 Oct 1950
Sales Tax Act (No. 5)
1951 No. 68, 1951 11 Dec 1951 27 Sept 1951
Sales Tax Act (No. 5)
1952 No. 49, 1952 30 Sept 1952 7 Aug 1952
Sales Tax Act (No. 5)
1953 No. 58, 1953 28 Oct 1953 10 Sept 1953
Sales Tax Act (No. 5)
1954 No. 50, 1954 6 Nov 1954 19 Aug 1954
Sales Tax Act (No. 5)
1956 No. 10, 1956 12 May 1956 15 Mar 1956
Sales Tax Act (No. 5)
1957 No. 76, 1957 12 Dec 1957 4 Sept 1957
Sales Tax Act (No. 5)
1960 No. 93, 1960 14 Dec 1960 16 Nov 1960
Sales Tax Act (No. 5)
1961 No. 6, 1961 4 May 1961 22 Feb 1961
Sales Tax Act (No. 5A)
1961 No. 81, 1961 27 Oct 1961 16 Aug 1961
Sales Tax Act (No. 5)
1962 No. 9, 1962 23 Mar 1962 7 Feb 1962
Sales Tax Act (No. 5)
1964 No. 80, 1964 5 Nov 1964 12 Aug 1964
Sales Tax Act (No. 5)
1968 No. 92, 1968 21 Nov 1968 14 Aug 1968
Sales Tax Act (No. 5)
1970 No. 73, 1970 21 Oct 1970 19 Aug 1970
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