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. 140 of 1987
Registered 07 Dec 2009
Start Date 21 Jan 1987
End Date 08 May 1990
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Repealed by Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006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 31 May 1988 (HISTACT CHAP 761 #DATE 31:05:1988)

*1* The Sales Tax Act (No. 5) 1930 as shown in this reprint comprises Act No. 34, 1930 amended as indicated in the Tables below.
Table of Acts
------------------------------------------------------------------------------ -- Act Number Date of Date of Application,
and year Assent Commencement 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)
----------------------------------------------------------------------------- (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."
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
-----------------------------------------------------------------------------

SALES TAX ACT (No. 5) 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. 5) 1930 - LONG TITLE

SECT

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

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

SECT

1. This Act may be cited as the Sales Tax Act (No. 5) 1930.*1* SEE NOTES TO FIRST ARTICLE OF THIS CHAPTER .

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

SECT

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 - SECT 3
Imposition of tax

SECT

3. (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 sub-section (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 for home consumption by a taxpayer.

SALES TAX ACT (No. 5) 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%.