Federal Register of Legislation - Australian Government

Primary content

Sales Tax Assessment Act (No. 5) 1930

Act No. 33 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 19 Sep 1976
Date of repeal 14 Sep 2006
Repealed by Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006

SALES TAX ASSESSMENT ACT (No. 5) 1930
- Reprinted as at 19 December 1973 (HISTACT2 CHAP 344 #DATE 19:12:1973)

SALES TAX ASSESSMENT ACT (No. 5) 1930-1973 - TABLE OF PROVISIONS

TABLE


SALES TAX ASSESSMENT ACT (No. 5) 1930-1973

TABLE OF PROVISIONS

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 (Repealed)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

PART II-LIABILITY TO TAXATION

3. Sales tax
4. Sale value of imported goods
5. Liability for tax
6. Exemptions
6A. Delivery of goods upon giving of security or undertaking for payment
of duty
6B. Delivery of goods on the giving of a general security or undertaking
for payment of tax
6C. Pallets used in international transport

PART III-ENTRIES

7. Entries
8. Failure to lodge entry or furnish information

PART IV-COLLECTION AND RECOVERY OF TAX

9. Time of payment of tax
10. Further tax
11. Refunds of tax
11A. Drawback
11B. Refunds of tax on rejected goods

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. 5) 1930-1973 - SECT. 1.
Short title.

SECT

SALES TAX ASSESSMENT ACT (No. 5) 1930-1973
An Act relating to the Imposition, Assessment and Collection of a Tax upon the Sale Value of Goods Imported into Australia, 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. 5) 1930-1973.*
Section 2 repealed by No. 216, 1973, s. 3.
* * * * * * * *

SALES TAX ASSESSMENT ACT (No. 5) 1930-1973 - SECT. 2A.
Definitions.

SECT

Substituted by No. 45, 1963, s. 4; amended by No. 216, 1973, s. 3.
2A. In this Act, unless the contrary intention appears-

''a Collector'' means the Collector of Customs or any person doing duty under the Commonwealth in the matter in relation to which the expression is used;

''the Collector of Customs'', in relation to goods imported into Australia, means the Collector of Customs or other principal officer of Customs for the State or Territory into which the goods are imported;

''the Comptroller'' means the Comptroller-General of Customs.

SALES TAX ASSESSMENT ACT (No. 5) 1930-1973 - SECT. 3.
Sales tax.

SECT

PART II-LIABILITY TO TAXATION
Amended by No. 67, 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. 5) 1930 shall be levied and paid on the sale value of goods imported into Australia by a taxpayer on or after the first day of August One thousand nine hundred and thirty.

SALES TAX ASSESSMENT ACT (No. 5) 1930-1973 - SECT. 4.
Sale value of imported goods.

SECT

Sub-section (1) amended by No. 26, 1939, s. 3; and No. 71, 1953, s. 4.
4. (1) For the purposes of this Act, the sale value of goods imported into Australia-

(a) by an unregistered person; or

(b) by a registered person who does not quote his certificate on the Customs entry relating to the goods,
shall be an amount which exceeds by twenty per centum the sum of the following:-

(i) the value for duty of those goods; and

(ii) the duty of Customs payable in respect of the goods.
Amended by No. 33, 1931, s. 2; No. 26, 1939, s. 3; No. 71, 1953, s. 4; and No. 45, 1963, s. 5.

(2) For the purposes of this section, ''value for duty'' means-

(a) where the goods are subject to an ad valorem duty upon importation into Australia under the law relating to duties of Customs-the value ascertained in accordance with that law for the purpose of calculating that duty; and

(b) where the goods are not so subject-the value upon which, in the opinion of the Commissioner, an ad valorem duty would have been calculated if the goods had been so subject:

Provided that, pending the ascertainment of the value required to be ascertained under paragraph (a) or (b) of this sub-section, the value for duty of the goods to which this section applies shall be taken to be the value at which the goods are entered for home consumption under the law relating to the Customs.
Omitted by No. 71, 1953, s. 4; added by No. 45, 1963, s. 5.

(3) Notwithstanding the preceding provisions of this section, where goods that have been exported from Australia for repair after having been imported into Australia and entered for home consumption under the Customs Act 1901, or under that Act as amended, are subsequently re-imported into Australia, the sale value of the goods upon re- importation is an amount equal to-

(a) where duty of Customs is payable on the goods according to the value of the repairs-the sum of the amount of that duty and the amount of the value of the repairs ascertained for the purpose of calculating the amount of that duty; or

(b) in any other case-the amount at which, in the opinion of the Commissioner, the repairs would, if duty of Customs were payable on the goods according to the value of the repairs, be valued, for the purpose of calculating the amount of that duty.
Added by No. 45, 1963, s. 5.

(4) The last preceding sub-section does not apply in relation to goods in respect of which, by reason of section six A or six B of this Act, sales tax was not payable at the time of the original entry for home consumption and had not become payable before they were exported from Australia for repair.

SALES TAX ASSESSMENT ACT (No. 5) 1930-1973 - SECT. 5.
Liability for tax.

SECT

5. Sales tax shall be paid by the importer of goods the sale value of which is specified in sub-section (1) of section four of this Act.

SALES TAX ASSESSMENT ACT (No. 5) 1930-1973 - SECT. 6.
Exemptions.

SECT

Substituted by No. 61, 1935, s. 8; 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. 5) 1930-1973 - SECT. 6A.
Delivery of goods upon giving of security or undertaking for payment of duty.

SECT


Substituted by No. 71, 1953, s. 5.
6A. (1) Where goods the property of a person included in a prescribed class of persons are imported or a person imports goods which are included in a prescribed class of goods or imports goods intended for a prescribed purpose and intends to export those goods, the Collector of Customs may grant to the person importing the goods permission to take delivery of those goods upon giving a security or an undertaking, to the satisfaction of the Collector of Customs, for the payment of the sales tax in respect of those goods.

(2) The regulations may prescribe provisions to be complied with in relation to goods in respect of which permission has been granted under the last preceding sub-section.
Amended by No. 45, 1963, s. 6.

(3) Where the Collector of Customs has granted permission to a person to take delivery of goods upon the giving of a security or undertaking under sub-section (1) of this section, the sales tax in respect of those goods is not payable if-

(a) the provisions of the regulations are complied with; and

(b) the goods are exported from Australia within a period of twelve months after the date on which the goods were imported or within such further period as the Minister of State for Customs and Excise, or a person to whom that Minister has delegated powers under section one hundred and sixty-two of the Customs Act 1901-1953, on application of the person who imported the goods, allows,
and, if a security was given by way of deposit of cash or of an instrument transferable by delivery, the amount deposited or the instrument shall be returned to the person by whom the security was given.

(4) Where the regulations are not complied with or the goods are not exported from Australia within that period of twelve months or that further period (if any), the security may be enforced according to its tenor or, where an undertaking to pay the amount of the sales tax has been given, the amount specified in the undertaking may be recovered at any time in a court of competent jurisdiction by proceedings in the name of the Collector of Customs.

(5) The provisions of the Customs Act 1901-1953 (including regulations made under that Act) relating to securities apply to a security under this section as if that security were a Customs security required to be given under that Act.

SALES TAX ASSESSMENT ACT (No. 5) 1930-1973 - SECT. 6B.
Delivery of goods on the giving of a general security or undertaking for
payment of tax.

SECT

Inserted by No. 45, 1963, s. 7.
6B. (1) The regulations may provide that-

(a) goods of a specified class;

(b) goods imported by persons of a specified class;

(c) goods of a specified class imported by persons of a specified class; or

(d) goods imported for a specified purpose,
may, in accordance with this section, be brought into Australia on a temporary basis without payment of sales tax.

(2) The Comptroller may accept a security given by a person for the payment of, or an undertaking by a person to pay, any sales tax that may become payable on goods to which the security or undertaking relates, being goods in relation to which regulations under the last preceding sub-section apply, that may be imported after a particular date or during a particular period and, where the Comptroller has accepted such security or undertaking, a Collector may grant to a person who imports goods to which the security or undertaking relates permission to take delivery of those goods without payment of sales tax.

(3) Goods delivered under this section shall, for the purposes of this Act, be deemed to be entered on being so delivered.

(4) The regulations may prohibit a person to whom goods are delivered under this section from dealing with the goods in a manner, or in a manner other than a manner, specified in the regulations, or from so dealing with the goods except with the consent of the Comptroller.

(5) Sales tax is not payable in respect of goods delivered under this section unless-

(a) the goods have been dealt with in contravention of the regulations; or

(b) the goods are not exported within such period, not exceeding twelve months, after the date on which the goods were imported as is notified to the person who imported the goods by the Collector when he grants permission to take delivery of the goods, or within such further period as the Minister of State for Customs and Excise, or a person to whom that Minister has delegated powers under section one hundred and sixty-two A of the Customs Act 1901-1963, on the application of the person who imported the goods and of the person who gave the security or undertaking with respect to the goods, allows.

(6) Where security under this section is given by way of a payment of money or a deposit of an instrument transferable by delivery, the money shall not be repaid or the instrument shall not be returned, unless no sales tax is, or may become, payable in respect of any goods to which the security relates that have been imported.

(7) Where goods have been dealt with in contravention of the regulations or goods are not exported from Australia within the period notified under paragraph (b) of sub-section (5) of this section or within such further period as is allowed under that paragraph, a security in respect of the goods may be enforced according to its tenor or, where an undertaking to pay the amount of the sales tax on the goods has been given, that amount may be recovered at any time in a court of competent jurisdiction by proceedings in the name of the Comptroller or of the Collector of Customs.

(8) The provisions of the Customs Act 1901-1963 (including regulations made under that Act) relating to securities apply in relation to a security under this section as if that security were a Customs security required to be given under that Act.

SALES TAX ASSESSMENT ACT (No. 5) 1930-1973 - SECT. 6C.
Pallets used in international transport.

SECT

Inserted by No. 109, 1968, s. 3.
6C. (1) Where pallets are delivered under the last preceding section and it would be a contravention of the Convention by the Commonwealth to impose sales tax upon the sale value of the pallets, sales tax is not payable in respect of the sale value of the pallets.

(2) The last preceding sub-section is in addition to, and not in derogation of, the provisions of sub-section (5) of the last preceding section.

(3) In this section-

''pallet'' has the same meaning as in the Convention;

''the Convention'' means the European Convention on Customs Treatment of Pallets used in International Transport signed at Geneva on the ninth day of December, One thousand nine hundred and sixty, as affected by any amendment of the Convention that has come into force.

SALES TAX ASSESSMENT ACT (No. 5) 1930-1973 - SECT. 7.
Entries.

SECT

PART III-ENTRIES
7. (1) Where any person imports into Australia goods to the importation of which section four of this Act applies, he shall, at the time of the entry of the goods under the law relating to the Customs, lodge, for the purposes of this Act, with the Collector of Customs at the port of importation, an entry in the prescribed manner and form.
Sub-section (2) omitted by No. 71, 1953, s. 6.
* * * * * * * *

SALES TAX ASSESSMENT ACT (No. 5) 1930-1973 - SECT. 8.
Failure to lodge entry or furnish information.

SECT

Amended by No. 93, 1966, s. 3.
8. Any person who is required by or under the last preceding section to lodge any entry or to furnish any prescribed information and who fails to lodge that entry or to furnish that information shall be guilty of an offence.

Penalty: Two hundred dollars.

SALES TAX ASSESSMENT ACT (No. 5) 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 imported by him into Australia shall pay sales tax at the time of the entry of those goods for home consumption under the law relating to the Customs:

Provided that, in the case of goods the value for duty of which is, under sub-section (2) of section four of this Act, ascertained in accordance with the opinion of the Commissioner, the person liable to pay sales tax upon the sale value of those goods shall, on or before the date specified in the notice by the Commissioner stating the sale value of those goods and the amount of any additional sales tax payable thereon and attributable to an excess in the value for duty so ascertained over the sale value of the goods at the time of entry, pay that additional tax.

SALES TAX ASSESSMENT ACT (No. 5) 1930-1973 - SECT. 10.
Further tax.

SECT

10. (1) Where the Commissioner finds in any case that tax or further 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.

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

(3) 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.

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

SALES TAX ASSESSMENT ACT (No. 5) 1930-1973 - SECT. 11.
Refunds of tax.

SECT

Sub-section (1) substituted by No. 51, 1933, s. 3.
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.

(2) Where a taxpayer sells goods in respect of the sale value of which tax has been paid under this Act, and the whole or any part of the amount for which the goods were sold has actually been written off by the taxpayer as a bad debt, the Commissioner may, to the extent to which it is proved to his satisfaction that the debt is a bad debt, refund so much of the tax as bears to the 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 the whole or any part of any amount in respect of which tax has been so refunded is at any time recovered by the taxpayer, he shall within seven days notify the Commissioner in writing accordingly and repay the whole or a proportionate part of the tax so refunded.
Inserted by No. 78, 1936, s. 34.

(2A) Where the Commissioner is satisfied that-

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

(b) 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 refund to that registered person the amount of tax so paid.
Added by No. 43, 1932, s. 2; amended by No. 61, 1935, s. 15; and No. 216, 1973, s. 3.

(3) Where tax has been paid under this Act on the importation of goods by a person who has subsequently sold the goods to the Government of the Commonwealth or the Government of a State or to a Commonwealth or State authority and the Commissioner is satisfied that-

(a) the Government of the Commonwealth or the Government of a State would have been entitled to exemption from tax under item 74 in the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1973 if that Government had imported the goods, and

(b) the amount of that tax has been excluded wholly or in part from the price for which the goods were so sold,
the Commissioner may refund to the person who so sold the goods the amount which, in the opinion of the Commissioner, was so excluded.
Added by No. 51, 1933, s. 3.

(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 imported before the date of assent to the law making the alteration.

SALES TAX ASSESSMENT ACT (No. 5) 1930-1973 - SECT. 11A.
Drawback.

SECT

Sub-section (1) inserted by No. 43, 1932, s. 3.
11A. (1) Where, on or after the twenty-seventh day of May, One thousand nine hundred and thirty-two, drawback of import duty paid in respect of any goods is allowed pursuant to section one hundred and sixty-eight of the Customs Act 1901-1930 and the regulations thereunder, drawback of the sales tax paid under this Act in respect of those goods shall be allowed.
Added by No. 51, 1933, s. 4.

(2) Where sales tax has been paid under this Act in respect of goods which are not subject to import duty, and, in the opinion of the Collector of Customs, drawback of duty would have been allowable under section one hundred and sixty-eight of the Customs Act 1901-1930 and the regulations thereunder if the goods had been subject to such duty, drawback of the sales tax so paid shall be allowed and the provisions of the Customs Act 1901-1930 and the regulations thereunder, in relation to drawback of import duty, shall apply in respect of drawback of sales tax as if the goods had been subject to import duty.

SALES TAX ASSESSMENT ACT (No. 5) 1930-1973 - SECT. 11B.
Refunds of tax on rejected goods.

SECT

Inserted by No. 45, 1963, s. 8.
11B. Where-

(a) sales tax has been paid in respect of goods that have been imported in pursuance of a contract of sale;

(b) the importer refuses to accept the goods under the contract on the ground that they are not in accordance with the terms of the contract;

(c) the goods are destroyed under the supervision of a Collector; and

(d) the Commissioner is satisfied-

(i) where duty of Customs has been paid or is payable on the goods-that that duty has been, or will be, refunded or remitted by reason of the destruction of the goods; or

(ii) where no duty of Customs was payable upon the importation of the goods-that, if duty of Customs had been paid on the importation of the goods, that duty would have been refunded by reason of the destruction of the goods,

and that the sales tax paid in respect of the goods 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,
the Commissioner may refund the sales tax so paid.

SALES TAX ASSESSMENT ACT (No. 5) 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. 35; and No. 45, 1963, s. 9.
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 (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-

* * * * * * * *

(b) section twenty-nine of that Act 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 that Act 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.
Part VI (section 13) repealed by No. 45, 1963, s. 10.
* * * * * * * *
Schedule repealed by No. 61, 1935, s. 17.
* * * * * * * *
------------------------------------------------------------------------------ --

SALES TAX ASSESSMENT ACT (No. 5) 1930-1973 - NOTE


NOTE
1. The Sales Tax Assessment Act (No. 5) 1930-1973 comprises the Sales Tax Assessment Act (No. 5) 1930 as amended by the other Acts specified in the following table:
----------------------------------------------------------------------------

Number Date of
Act and year Date of
Assent commencement
----------------------------------------------------------------------------

Sales Tax Assessment Act
(No. 5) 1930 No. 33, 1930 18 Aug 1930 18 Aug 1930
Sales Tax Assessment Act
(No. 5A) 1930 No. 67, 1930 16 Dec 1930 18 Aug 1930
Sales Tax Assessment Act
(No. 5) 1931 No. 33, 1931 10 Aug 1931 10 Aug 1931
Sales Tax Assessment Act
(No. 5) 1932 No. 43, 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
(New Zealand Imports)
Act 1933 No. 25, 1933 24 Nov 1933 1 Dec 1933
(see Gazette 1933,
p. 1649)
Sales Tax Assessment Act
(No. 5) 1933 No. 51, 1933 12 Dec 1933 12 Dec 1933
Financial Relief Act
1934 (a) No. 16, 1934 1 Aug 1934 1 Aug 1934
Sales Tax Assessment
(Fiji Imports) Act 1934 No. 62, 1934 17 Dec 1934 17 Jan 1935 (see
Gazette 1935, p.
57)
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
Sales Tax Assessment Act
(No. 5) 1939 No. 26, 1939 21 Sept 1939 1 Oct 1939
Sales Tax Assessment Act
(No. 5) 1953 No. 71, 1953 5 Dec 1953 5 Dec 1953
Sales Tax Assessment Act
(No. 5) 1963 No. 45, 1963 20 Sept 1963 S. 7: 16 Oct 1963
S. 8: 1 Jan 1963
Remainder: 14 Aug
1963
Statute Law Revision
(Decimal Currency) Act
1966 No. 93, 1966 29 Oct 1966 1 Dec 1966
Sales Tax Assessment Act
(No. 5) 1968 No. 109, 1968 2 Dec 1968 2 Dec 1968
Statute Law Revision Act
1973 No. 216, 1973 19 Dec 1973 31 Dec 1973
----------------------------------------------------------------------------

(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.