Federal Register of Legislation - Australian Government

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Sales Tax Act (No. 8) 1930

Act No. 40 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Repealed by Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006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. 8) 1930
- Reprinted as at 31 May 1988 (HISTACT CHAP 188 #DATE 31:05:1988)

*1* The Sales Tax Act (No. 8) 1930 as shown in this reprint comprises Act No. 40, 1930 amended as indicated in the Tables below.
Table of Acts
------------------------------------------------------------------------------ -- Act Number Date Date of Application,
and year of Assent commencement saving or
transitional
provisions
----------------------------------------------------------------------------- Sales Tax Act (No. 8)
1930 40, 1930 18 Aug 1930
18 Aug 1930
Sales Tax Act (No. 8)
1931 40, 1931 10 Aug 1931
11 July 1931 -
Sales Tax Act (No. 8)
1936 39, 1936 29 Sept
1936 29 Sept 1936 -
Sales Tax Act (No. 8)
1938 37, 1938 3 Oct 1938 3 Oct 1938 -
Sales Tax Act (No. 8)
1939 23, 1939 15 Sept
1939 15 Sept 1939 -
Sales Tax Act (No. 8)
1940 10, 1940 20 May 1940
20 May 1940 -
Sales Tax Act (No. 8A)
1940 84, 1940 16 Dec 1940
22 Nov 1940 -
Sales Tax Act (No. 8)
1941 40, 1941 25 Nov 1941
25 Nov 1941 -
Sales Tax Act (No. 8)
1942 14, 1942 18 May 1942
18 May 1942 -
Sales Tax Act (No. 8)
1943 52, 1943 19 Oct 1943
21 July 1943 -
Sales Tax Act (No. 8)
1946 65, 1946 11 Dec 1946
15 Nov 1946 -
Sales Tax Act (No. 8)
1949 62, 1949 28 Oct 1949
8 Sept 1949 -
Sales Tax Act (No. 8)
1950 45, 1950 14 Dec 1950
13 Oct 1950 S. 4
Sales Tax Act (No. 8)
1951 71, 1951 11 Dec 1951
27 Sept 1951 S. 4
Sales Tax Act (No. 8)
1952 52, 1952 30 Sept
1952 7 Aug 1952 S. 4
Sales Tax Act (No. 8)
1953 61, 1953 28 Oct 1953
10 Sept 1953 S. 4
Sales Tax Act (No. 8)
1954 53, 1954 6 Nov 1954 19 Aug 1954 S. 4
Sales Tax Act (No. 8)
1956 13, 1956 12 May 1956
15 Mar 1956 S. 4
Sales Tax Act (No. 8)
1957 79, 1957 12 Dec 1957
4 Sept 1957 S. 4
Sales Tax Act (No. 8)
1960 96, 1960 14 Dec 1960
16 Nov 1960 S. 4
Sales Tax Act (No. 8)
1961 9, 1961 4 May 1961 22 Feb 1961 S. 4
Sales Tax Act (No. 8A)
1961 84, 1961 27 Oct 1961
16 Aug 1961 S. 4
Sales Tax Act (No. 8)
1962 12, 1962 23 Mar 1962
7 Feb 1962 S. 4
Sales Tax Act (No. 8)
1964 83, 1964 5 Nov 1964 12 Aug 1964 S. 4
Sales Tax Act (No. 8)
1968 95, 1968 21 Nov 1968
14 Aug 1968 S. 4
Sales Tax Act (No. 8)
1970 76, 1970 21 Oct 1970
19 Aug 1970 S. 4
Sales Tax Act (No. 8)
1975 22, 1975 18 Apr 1975
29 Jan 1975 S. 4
Sales Tax Amendment Act
(No. 8) 1978 151, 1978 24 Nov 1978
16 Aug 1978 S. 4
Sales Tax Amendment Act
(No. 8) 1981 140, 1981 30 Sept
1981 19 Aug 1981 S. 4
Sales Tax Amendment
(Off-shore Installations)
Act (No. 8) 1982 62, 1982 16 June
1982 14 July 1982
(see s. 2) -
Sales Tax Amendment Act
(No. 8) 1982 91, 1982 6 Oct 1982 18 Aug 1982 S. 4
Sales Tax (No. 8)
Amendment Act 1984 89, 1984 21 Sept
1984 (a) S. 3 (2)
Sales Tax (No. 8)
Amendment Act 1985 153, 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)) 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. 8) 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. 40, 1931
S. 2A ............ ad. No. 62, 1982
rep. No. 140, 1987
S. 3 ............. am. No. 40, 1931; No. 39, 1936; No. 37, 1938; No. 23,
1939; Nos. 10 and 84, 1940; No. 40, 1941; No. 14, 1942;
No. 52, 1943; No. 65, 1946; No. 62, 1949
rs. No. 45, 1950; No. 71, 1951; No. 52, 1952; No. 61,
1953; No. 53, 1954; No. 13, 1956; No. 79, 1957; No. 96,
1960; Nos. 9 and 84, 1961; No. 12, 1962; No. 83, 1964; No. 95, 1968; No. 76, 1970; No. 22, 1975; No. 151, 1978; No.
140, 1981; No. 91, 1982; No. 89, 1984; No. 153, 1985
S. 4 ............. ad. No. 45, 1950
rs. No. 71, 1951; No. 52, 1952; No. 61, 1953; No. 53,
1954; No. 13, 1956; No. 79, 1957; No. 96, 1960; Nos. 9 and 84, 1961; No. 12, 1962; No. 83, 1964; No. 95, 1968; No.
76, 1970; No. 22, 1975; No. 151, 1978; No. 140, 1981; No.
91, 1982; No. 89, 1984; No. 153, 1985
am. No. 100, 1986
------------------------------------------------------------------------------ --

SALES TAX ACT (No. 8) 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. 8) 1930 - LONG TITLE

SECT

An Act to impose a Tax upon the Sale Value of certain Goods imported
into Australia, purchased by a Taxpayer, and applied to his own use

SALES TAX ACT (No. 8) 1930 - SECT 1
Short title

SECT

1. This Act may be cited as the Sales Tax Act (No. 8) 1930.*1* SEE NOTES TO FIRST ARTICLE OF THIS CHAPTER .

SALES TAX ACT (No. 8) 1930 - SECT 2
Incorporation

SECT

2. The Sales Tax Assessment Act (No. 8) 1930-1931 shall be incorporated and read as one with this Act.

SALES TAX ACT (No. 8) 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 imported into Australia and sold to a taxpayer who has, on or after 20 September 1985, applied those goods to the taxpayer's own use.

SALES TAX ACT (No. 8) 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%.