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Sales Tax Assessment Act (No. 2) 1930

Act No. 27 of 1930 as amended, taking into account amendments up to Act No. 216 of 1973
Registered 07 Dec 2009
Start Date 31 Dec 1973
End Date 05 Dec 1978
Date of repeal 14 Sep 2006
Repealed by Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006

SALES TAX ASSESSMENT ACT (No. 2) 1930
- Reprinted as at 19 December 1973 (HISTACT2 CHAP 341 #DATE 19:12:1973)

SALES TAX ASSESSMENT ACT (No. 2) 1930-1973 - TABLE OF PROVISIONS

TABLE


SALES TAX ASSESSMENT ACT (No. 2) 1930-1973

TABLE OF PROVISIONS

PART I-PRELIMINARY
Section
1. Short title
2. (Repealed)

PART II-LIABILITY TO TAXATION

3. Sales tax
4. Sale value of goods
5. Liability for tax
6. Exemptions

PART III-RETURNS

7. Returns, &c.
8. Further return

PART IV-COLLECTION AND RECOVERY OF TAX

9. Time of payment of tax
10. Further tax
11. Refunds of tax

PART V-APPLICATION OF SALES TAX ASSESSMENT ACT (No. 1) 1930

12. Application of provisions of Sales Tax Assessment Act (No. 1) 1930

SALES TAX ASSESSMENT ACT (No. 2) 1930-1973 - SECT. 1.
Short title.

SECT

SALES TAX ASSESSMENT ACT (No. 2) 1930-1973
An Act relating to the Imposition, Assessment and Collection of a Tax upon the Sale Value of Goods manufactured in Australia and sold by a Purchaser from the Manufacturer, and for other purposes.

PART I-PRELIMINARY
Short title amended; No. 32, 1918, s. 2.
1. This Act may be cited as the Sales Tax Assessment Act (No. 2) 1930-1973.*
Section 2 repealed by No. 216, 1973, s. 3.
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SALES TAX ASSESSMENT ACT (No. 2) 1930-1973 - SECT. 3.
Sales tax.

SECT

PART II-LIABILITY TO TAXATION
Amended by No. 64, 1930, s. 3.
3. Subject to, and in accordance with, the provisions of this Act, the sales tax imposed by the Sales Tax Act (No. 2) 1930 shall be levied and paid upon the sale value of goods manufactured in Australia, either before or after the commencement of this Act, and sold on or after the first day of August One thousand nine hundred and thirty by a taxpayer who purchased them from the manufacturer.

SALES TAX ASSESSMENT ACT (No. 2) 1930-1973 - SECT. 4.
Sale value of goods.

SECT

Sub-section (1) amended by No. 27, 1931, s. 2; and No. 40, 1932, s. 2.
4. (1) For the purposes of this Act, the sale value of goods which are sold on or after the first day of August One thousand nine hundred and thirty shall be the amount for which those goods are sold by a registered person, or a person required to be registered, who purchased the goods from the manufacturer thereof, to an unregistered person or to a registered person who has not quoted his certificate in respect of that purchase:

Provided that where goods are sold by retail by a registered person who has quoted his certificate when purchasing the goods the sale value of the goods shall be the amount which would be the fair market value of those goods if sold by him by wholesale, but if the Commissioner is of opinion that the amount set forth in any return by the registered person as the sale value of any such goods is less than the amount which would be their fair market value if sold by wholesale, the Commissioner may alter the amount set forth in the return to the amount which, in his opinion, would be the fair market value of the goods if sold by wholesale, and the amount as so altered shall be the sale value of the goods for the purposes of this Act.
Sub-section (2) omitted by No. 78, 1936, s. 19.
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Substituted by No. 27, 1931, s. 2; amended by No. 78, 1936, s. 19.

(3) For the purposes of this section, the sale value of goods shall not be increased by any amount payable in respect of sales tax but, when the goods are sold in bond, the sale value shall be increased by the amount of any duty of Excise to which the goods would be subject if entered for home consumption at the time at which they are sold.*
Sub-section (4) omitted by No. 216, 1973, s. 3.
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SALES TAX ASSESSMENT ACT (No. 2) 1930-1973 - SECT. 5.
Liability for tax.

SECT

5. Sales tax shall be paid by the vendor of goods the sale value of which is specified in the last preceding section.
Section 5A repealed by No. 216, 1973, s. 3.
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SALES TAX ASSESSMENT ACT (No. 2) 1930-1973 - SECT. 6.
Exemptions.

SECT

Substituted by No. 61, 1935, s. 5; amended by No. 216, 1973, s. 3.
6. Notwithstanding anything contained in section five of this Act, sales tax shall not be payable under this Act by the person specified in that section upon the sale value of goods the sale value of which is, by virtue of the Sales Tax (Exemptions and Classifications) Act 1935-1973, exempt from sales tax under this Act.

SALES TAX ASSESSMENT ACT (No. 2) 1930-1973 - SECT. 7.
Returns, &c.

SECT

PART III-RETURNS
Amended by No. 48, 1933, s. 2.
7. Every person who during any month makes any of the sales specified in sub-section (1) of section four of this Act shall, within twenty-one days after the close of that month, furnish to the Commissioner a return of those sales in the prescribed form, setting forth such information as is prescribed or is required for the due completion of that form.

SALES TAX ASSESSMENT ACT (No. 2) 1930-1973 - SECT. 8.
Further return.

SECT

8. In addition to any return that may have been required under the last preceding section the Commissioner may, by notice in writing, call upon any person to furnish to him, within the time specified in the notice, such return, or such further or fuller return, as the Commissioner requires, whether in that person's own behalf or as an agent or a trustee.

SALES TAX ASSESSMENT ACT (No. 2) 1930-1973 - SECT. 9.
Time of payment of tax.

SECT

PART IV-COLLECTION AND RECOVERY OF TAX
9. Every person liable to pay tax under section five of this Act upon the sale value of any goods sold by him during any month shall, within twenty-one days after the close of that month, pay sales tax upon that sale value.

SALES TAX ASSESSMENT ACT (No. 2) 1930-1973 - SECT. 10.
Further tax.

SECT

10. (1) Where the Commissioner finds in any case that tax or futher tax is payable by any person, the Commissioner may-

(a) assess the sale value upon which tax should be or should have been paid; and

(b) calculate the tax or further tax which is payable.
Amended by No. 78, 1936, s. 20.

(2) Where, under sub-section (1) or (2) of section four of this Act, the sale value of any goods has been altered, the Commissioner shall calculate the further tax (if any) payable in consequence of that alteration.
Inserted by No. 48, 1933, s. 3.

(2A) Where-

(a) any person makes default in furnishing any return; or
(b) the Commissioner is not satisfied with the return made by any person; or

(c) the Commissioner has reason to believe or suspect that any person (though he may not have furnished any return) is liable to pay sales tax,
the Commissioner may cause an assessment to be made of the amount upon which, in his judgment, sales tax ought to be levied, and the person shall be liable to sales tax thereon, excepting so far as he establishes on objection that the assessment is excessive.
Inserted by No. 78, 1936, s. 20; amended by No. 93, 1966, s. 3.

(2B) Any person who becomes liable to pay sales tax by virtue of an assessment made under the last preceding sub-section shall also be liable to pay, by way of additional tax, double the amount of that sales tax or the amount of Two dollars whichever is the greater:

Provided that the Commissioner may, in any particular case, for reasons which he thinks sufficient, remit the additional tax or any part thereof.

(3) As soon as conveniently may be after an assessment is made or a sale value is altered, the Commissioner shall cause notice in writing of the assessment or alteration and of the tax or further tax to be given to the person liable to pay the tax or further tax.

(4) The amount of tax or further tax specified in the notice shall be payable on or before the date specified in the notice, together with any other amount which may be payable in accordance with any other provision of this Act.

(5) The omission to give any such notice shall not invalidate the assessment and calculation made by the Commissioner.

SALES TAX ASSESSMENT ACT (No. 2) 1930-1973 - SECT. 11.
Refunds of tax.

SECT

Sub-section (1) substituted by No. 48, 1933, s. 4.
11. (1) Where the Commissioner finds in any case that tax has been overpaid and is satisfied that the tax has not been passed on by the taxpayer to some other person, or, if passed on to some other person, has been refunded to that person by the taxpayer, the Commissioner may refund the amount of tax found to be overpaid.
Amended by No. 27, 1931, s. 5; and No. 48, 1933, s. 4.

(2) Where a registered person has sold goods upon the sale value of which he has paid tax, and has subsequently written off as a bad debt the whole or any part of the amount for which the goods were sold, the Commissioner may-

(a) on proof to his satisfaction that the whole amount is a bad debt-refund to the registered person the amount of tax paid on the sale value of the goods;

(b) on proof to his satisfaction that a part of the amount is a bad debt-refund to the registered person so much of the tax as bears to the total amount of tax the same proportion as the amount so proved to be a bad debt bears to the total amount for which the goods were sold:

Provided that if any amount in respect of which tax has been so refunded is at any time wholly or partly recovered by the taxpayer, he shall, within twenty-one days after the close of the month in which the amount is so recovered, repay to the Commissioner so much of the tax refunded as bears to the total amount of that tax the proportion which the amount so recovered bears to the amount in respect of which tax was so refunded.
Inserted by No. 78, 1936, s. 21.

(2A) Where the Commissioner is satisfied that-

(a) tax has been paid in respect of the sale of goods to a registered person who was required to quote his certificate in respect of the purchase of those goods but who failed to do so;

(b) the tax has been wholly or partly included in the price for which that registered person purchased the goods; and

(c) the tax has not been passed on by that registered person to some other person or if passed on to some other person, has been refunded to that other person by the registered person,
the Commissioner may, if so satisfied within-

(i) a period of three years; or

(ii) on consideration of a claim in writing lodged with the Commissioner within a period of three years,
from the date upon which the goods were so sold, pay to that registered person an amount equal to the tax so paid and included.
Added by No. 40, 1932, s. 5; amended by No. 61, 1935, s. 14; and No. 216, 1973, s. 3.

(3) Where goods are sold by any person to the Government of the Commonwealth or the Government of a State, and the Commissioner is satisfied-

(a) that the goods are for the official use of a Government Department or of an authority specified in item 74 in the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1973, and are not for re-sale, and, in the case of goods sold to the Government of a State, an arrangement of the kind specified in that item has been made between the Governor-General and the Governor of the State,

(b) that tax has been paid or is payable under this Act in respect of some prior act, operation or transaction in relation to those goods, or goods used in, wrought into or attached to those goods,

(c) that the amount of that tax has been paid or is payable by the person who so sold the goods, or has been wholly or partly included in the price for which that person purchased those goods, or the goods used in, wrought into or attached to those goods, and

(d) that the amount of that tax has been excluded wholly or in part from the price for which the goods were sold by that person to the Government or Government authority,
the Commissioner may refund or pay to that person the amount which, in the opinion of the Commissioner, was so excluded.
Added by No. 48, 1933, s. 4.

(4) Notwithstanding anything contained in this section, if, either before or after the commencement of this sub-section, any alteration is made in the rate of sales tax payable in respect of any goods, no refund, repayment or reduction shall, by reason of that alteration, be made of any amount paid or payable by any person as sales tax in respect of goods sold before the date of assent to the law making the alteration.

SALES TAX ASSESSMENT ACT (No. 2) 1930-1973 - SECT. 12.
Application of provisions of Sales Tax Assessment Act (No. 1) 1930.

SECT

PART V-APPLICATION OF SALES TAX ASSESSMENT ACT (No. 1) 1930
Sub-section (1) amended by No. 78, 1936, s. 22.
12. (1) The following Parts, sections and sub-sections of the Sales Tax Assessment Act (No. 1) 1930-1936, namely, section three, Parts II and III, sub-sections (4), (5B) and (5C) of section eighteen, section twenty-three, sections twenty-seven to thirty-nine inclusive, and Parts VII, VIII, IX and X, and the Second Schedule shall mutatis mutandis apply in relation to the imposition, assessment and collection of the tax chargeable under this Act in like manner as they apply in relation to the imposition, assessment and collection of the tax chargeable under that Act, but for the purposes of this Act-

(a) sub-section (4) of section eighteen of the Sales Tax Assessment Act (No. 1) 1930-1936 shall be read as if the words ''sub-section (1) of section four of this Act'' were substituted for the words ''sub-section (1) of this section'';

(b) section twenty-nine of the Sales Tax Assessment Act (No. 1) 1930-1936 shall be read as if the words ''section nine or ten of this Act'' were substituted for the words ''section twenty-four or twenty-five of this Act'' (wherever occurring); and

(c) sub-section (2) of section thirty-five of the Sales Tax Assessment Act (No. 1) 1930-1936 shall be read as if the words ''Part III of this Act'' were substituted for the words ''Part V of this Act''.

(2) The power to make regulations, conferred by the application, by the last preceding sub-section, of section seventy-three of Part X of the Sales Tax Assessment Act (No. 1) 1930, shall include the power to make regulations for enabling registrations, certificates and securities made, issued or given for the purposes of that Act, to be treated as, or to be deemed to be, made, issued or given for the purposes also of this Act, and shall include the power generally to make regulations for treating acts, matters and things done, for the purposes of the Sales Tax Assessment Act (No. 1) 1930, under the sections and Parts of that Act made applicable to this Act, as done or deemed to be done under this Act.
Schedule repealed by No. 61, 1935, s. 17.
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SALES TAX ASSESSMENT ACT (No. 2) 1930-1973 - NOTES


NOTES
1. The Sales Tax Assessment Act (No. 2) 1930-1973 comprises the Sales Tax Assessment Act (No. 2) 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 Assessment Act
(No. 2) 1930 No. 27, 1930 18 Aug 1930 18 Aug 1930
Sales Tax Assessment Act
(No. 2A) 1930 No. 64, 1930 16 Dec 1930 18 Aug 1930
Sales Tax Assessment Act
(No. 2) 1931 No. 27, 1931 10 Aug 1931 11 July 1931
Sales Tax Assessment Act
(No. 2) 1932 No. 40, 1932 5 Oct 1932 5 Oct 1932
Financial Relief Act
1932 (a) No. 64, 1932 5 Dec 1932 5 Dec 1932
Financial Relief Act
1933 (a) No. 17, 1933 26 Oct 1933 26 Oct 1933
Sales Tax Assessment Act
(No. 2) 1933 No. 48, 1933 12 Dec 1933 12 Dec 1933
Financial Relief Act
1934 (a) No. 16, 1934 1 Aug 1934 1 Aug 1934
Sales Tax Assessment Act
(No. 2) 1934 No. 30, 1934 4 Aug 1934 4 Aug 1934
Sales Tax (Financial
Relief) Act 1935 No. 45, 1935 25 Oct 1935 25 Oct 1935
Sales Tax (Securities
and Exemptions) Act 1935 No. 61, 1935 7 Dec 1935 7 Dec 1935
Sales Tax Amendment Act
1936 No. 78, 1936 7 Dec 1936 7 Dec 1936
Statute Law Revision
(Decimal Currency) Act
1966 No. 93, 1966 29 Oct 1966 1 Dec 1966
Statute Law Revision Act
1973 No. 216, 1973 19 Dec 1973 31 Dec 1973
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(a) The Financial Relief Act 1932, the Financial Relief Act 1933 and the Financial Relief Act 1934, were repealed by section 12 of the Statute Law Revision Act 1950. That section provides that the repeals do not affect the operation of any amendment made by a repealed Act or any provision made by it for the citation of an Act as so amended.
2. Sub-section 4 (3) was amended by section 19 of the Sales Tax Amendment Act 1936 by omitting the words ''taken to include'' and inserting in their stead the words ''increased by''. The words ''taken to include'' occurred twice in the sub-section and, in this print, the amendment has been made in both cases.