SALES TAX ASSESSMENT ACT (No. 8) 1930
- Reprinted as at 19 December 1973 (HISTACT2 CHAP 347 #DATE 19:12:1973)
SALES TAX ASSESSMENT ACT (No. 8) 1930-1973 - TABLE OF PROVISIONS
TABLE
SALES TAX ASSESSMENT ACT (No. 8) 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 (Repealed)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 returns
PART IV-COLLECTION AND RECOVERY OF TAX
9. Time of payment of tax
10. Further tax
11. Refund 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. 8) 1930-1973 - SECT. 1.
Short title.
SECT
SALES TAX ASSESSMENT ACT (No. 8) 1930-1973
An Act relating to the Imposition, Assessment and Collection of a Tax upon the
Sale Value of Certain Goods imported into Australia, purchased by a Taxpayer,
and applied to his own use, 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. 8)
1930-1973.*
Section 2 repealed by No. 216, 1973, s. 3.
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SALES TAX ASSESSMENT ACT (No. 8) 1930-1973 - SECT. 3.
Sales Tax.
SECT
PART II-LIABILITY TO TAXATION
Amended by No. 70, 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. 8) 1930 shall be levied and paid upon
the sale value of goods which have been, either before or after the
commencement of this Act, imported into Australia and sold to a taxpayer who
has, on or after the first day of August One thousand nine hundred and thirty,
applied those goods to his own use.
SALES TAX ASSESSMENT ACT (No. 8) 1930-1973 - SECT. 4.
Sale value of goods.
SECT
Amended by No. 46, 1932, s. 2.
4. For the purposes of this Act, the sale value of goods purchased by a
registered person who has quoted his certificate in respect of those goods,
and has applied the goods to his own use shall be the amount for which the
goods were so purchased.
SALES TAX ASSESSMENT ACT (No. 8) 1930-1973 - SECT. 5.
Liability for tax.
SECT
5. Sales tax shall be paid by the registered person specified in the last
preceding section.
SALES TAX ASSESSMENT ACT (No. 8) 1930-1973 - SECT. 6.
Exemptions.
SECT
Substituted by No. 61, 1935, s. 11; 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. 8) 1930-1973 - SECT. 7.
Returns, &c.
SECT
PART III-RETURNS
7. Every person who during any month applies to his own use any goods
purchased by him in respect of the purchase of which he has quoted his
certificate shall, within twenty-one days after the close of that month,
furnish to the Commissioner a return in the prescribed form seting forth full
particulars of the goods so applied and such other information as is
prescribed.
SALES TAX ASSESSMENT ACT (No. 8) 1930-1973 - SECT. 8.
Further returns.
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. 8) 1930-1973 - SECT. 9.
Time of payment of tax.
SECT
PART IV-COLLECTION AND RECOVERY OF TAX
Amended by No. 78, 1936, s. 47.
9. Every person liable to pay tax under section five of this Act upon the
sale value of any goods applied by him to his own use during any month shall,
within twenty-one days after the close of that month, pay sales tax on that
sale value.
SALES TAX ASSESSMENT ACT (No. 8) 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.
Inserted by No. 54, 1933, s. 2.
(1A) 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. 48; amended by No. 93, 1966, s. 3.
(1B) 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.
(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. 8) 1930-1973 - SECT. 11.
Refund of tax.
SECT
11. (1) Where the Commissioner finds in any case that tax has been overpaid,
he may refund the amount of tax found to be overpaid.
Added by No. 54, 1933, s. 3.
(2) 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 applied by a taxpayer
to his own use before the date of assent to the law making the alteration.
SALES TAX ASSESSMENT ACT (No. 8) 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. 49.
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, section
twenty-nine of the Sales Tax Assessment Act (No. 1) 1930 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
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.
Schedule repealed by No. 61, 1935, s. 17.
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SALES TAX ASSESSMENT ACT (No. 8) 1930-1973 - NOTE
NOTE
1. The Sales Tax Assessment Act (No. 8) 1930-1973 comprises the Sales Tax
Assessment Act (No. 8) 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. 8) 1930 No. 39, 1930 18 Aug 1930 18 Aug 1930
Sales Tax Assessment Act
(No. 8A) 1930 No. 70, 1930 16 Dec 1930 18 Aug 1930
Sales Tax Assessment Act
(No. 8) 1931 No. 39, 1931 10 Aug 1931 10 Aug 1931
Sales Tax Assessment Act
(No. 8) 1932 No. 46, 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. 8) 1933 No. 54, 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
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.