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Sales Tax Assessment Act (No. 8) 1930

Act No. 39 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Repealed by Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006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. 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 (Repealed)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Section 2 repealed by No. 216, 1973, s. 3.
* * * * * * * *

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.