Sales Tax Act (No. 2) 1930 (Cth)

SALES TAX ACT (No. 2) 1930
- Updated as at 20 August 1993 (HISTACT CHAP 1054 #DATE 20:08:1993)

*1* The Sales Tax Act (No. 2) 1930 as shown in this reprint comprises Act No. 28, 1930 amended as indicated in the Tables below.

Table of Acts
Act Date of Date of Application
Number and Assent Commencement saving or
Year transitional
provisions
Sales Tax Act (No. 2) 1930
28, 1930 18 Aug 1930 18 Aug 1930 -
Sales Tax Act (No. 2) 1931
28, 1931 10 Aug 1931 11 July 1931 -
Sales Tax Act (No. 2) 1936
33, 1936 29 Sept 1936 29 Sept 1936 -
Sales Tax Act (No. 2) 1938
31, 1938 3 Oct 1938 3 Oct 1938 -
Sales Tax Act (No. 2) 1939
17, 1939 15 Sept 1939 15 Sept 1939 -
Sales Tax Act (No. 2) 1940
4, 1940 20 May 1940 20 May 1940 -
Sales Tax Act (No. 2A) 1940
78, 1940 16 Dec 1940 22 Nov 1940 -
Sales Tax Act (No. 2) 1941
34, 1941 25 Nov 1941 25 Nov 1941 -
Sales Tax Act (No. 2) 1942
8, 1942 18 May 1942 18 May 1942 -
Sales Tax Act (No. 2) 1943
46, 1943 19 Oct 1943 21 July 1943 -
Sales Tax Act (No. 2) 1946
59, 1946 11 Dec 1946 15 Nov 1946 -
Sales Tax Act (No. 2) 1949
56, 1949 28 Oct 1949 8 Sept 1949 -
Sales Tax Act (No. 2) 1950
39, 1950 14 Dec 1950 13 Oct 1950 S. 4
Sales Tax Act (No. 2) 1951
65, 1951 11 Dec 1951 27 Sept 1951 S. 4
Sales Tax Act (No. 2) 1952
46, 1952 30 Sept 1952 7 Aug 1952 S. 4
Sales Tax Act (No. 2) 1953
55, 1953 28 Oct 1953 10 Sept 1953 S. 4
Sales Tax Act (No. 2) 1954
47, 1954 6 Nov 1954 19 Aug 1954 S. 4
Sales Tax Act (No. 2) 1956
7, 1956 12 May 1956 15 Mar 1956 S. 4
Sales Tax Act (No. 2) 1957
73, 1957 12 Dec 1957 4 Sept 1957 S. 4
Sales Tax Act (No. 2) 1960
90, 1960 14 Dec 1960 16 Nov 1960 S. 4
Sales Tax Act (No. 2) 1961
3, 1961 4 May 1961 22 Feb 1961 S. 4
Sales Tax Act (No. 2A) 1961
78, 1961 27 Oct 1961 16 Aug 1961 S. 4
Sales Tax Act (No. 2) 1962
6, 1962 23 Mar 1962 7 Feb 1962 S. 4
Sales Tax Act (No. 2) 1964
77, 1964 5 Nov 1964 12 Aug 1964 S. 4
Sales Tax Act (No. 2) 1968
89, 1968 21 Nov 1968 14 Aug 1968 S. 4
Sales Tax Act (No. 2) 1970
70, 1970 21 Oct 1970 19 Aug 1970 S. 4
Sales Tax Act (No. 2) 1975
16, 1975 18 Apr 1975 29 Jan 1975 S. 4
Sales Tax Amendment Act (No. 2) 1978
145, 1978 24 Nov 1978 16 Aug 1978 S. 4
Sales Tax Amendment Act (No. 2) 1981
134, 1981 30 Sept 1981 19 Aug 1981 S. 4
Sales Tax Amendment (Off-Shore Installations) Act (No. 2) 1982
56, 1982 16 June 1982 14 July 1982
(see s. 2)-
Sales Tax Amendment Act (No. 2) 1982
85, 1982 6 Oct 1982 18 Aug 1982 S. 4
Sales Tax (No. 2) Amendment Act 1984
83, 1984 21 Sept 1984 (a) S. 3 (2)
Sales Tax (No. 2) Amendment Act 1985
147, 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 Part II-IV (ss. 3-8):
21 Jan 1987
Remainder:
Royal Assent S. 2 (3)
Sales Tax (No. 2) Amendment Act 1990.
47, 1990 16 June 1990 9 May 1990 S. 4
Sales Tax Laws Amendment Act (No. 2) 1990
81, 1990 23 Oct 1990 (b) S. 5
Sales Tax Laws Amendment Act (No. 1) 1991
51, 1991 24 Apr 1991 13 Mar 1991 S. 9
Sales Tax Laws Amendment Act (No. 1) 1992
14, 1992 6 Apr 1992 27 Feb 1992 S. 8
(a) Section 2 of the Sales Tax (No. 2) 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."
(b) Section 2 of the Sales Tax Laws Amendment Act (No. 2) 1990 provides as follows:
"2. This Act is taken to have commenced at 7.30 p.m., by standard time in the Australian Capital Territory, on 21 August 1990."
Table of Amendments
ad=added or inserted am=amended rep=repealed rs=repealed and substituted
Provision affected How affected
S. 2 am. No. 28, 1931
S. 2A ad. No. 56, 1982
rep. No. 140, 1987
S. 3 am. No. 28, 1931; No. 33, 1936; No. 31,
1938; No. 17, 1939; Nos. 4 and 78, 1940;
No. 34, 1941; No. 8, 1942; No. 46,1943;
No. 59, 1946; No. 56, 1949
rs. No. 39, 1950; No. 65, 1951; No. 46,
1952; No. 55, 1953; No. 47, 1954; No. 7,
1956; No. 73, 1957; No. 90, 1960; Nos. 3
and 78, 1961; No. 6, 1962; No. 77, 1964;
No. 89, 1968; No. 70, 1970; No.16, 1975;
No. 145, 1978; No. 134, 1981; No. 85,
1982; No. 83, 1984; No. 147, 1985
S. 4 ad. No. 39, 1950
rs. No. 65, 1951; No. 46, 1952; No. 55,
1953; No. 47, 1954; No. 7, 1956; No. 73,
1957; No. 90, 1960; Nos. 3 and 78, 1961;
No. 6, 1962; No. 77, 1964; No. 89, 1968;
No. 70, 1970; No. 16, 1975; No.145, 1978;
No. 134, 1981; No. 85, 1982; No. 83, 1984;
No. 147, 1985
am. No. 100, 1986; Nos. 47 and 81, 1990;
No. 51, 1991; No. 14, 1992
S. 5 ad. No. 81, 1990
rep. No. 51, 1991

SALES TAX ACT (No. 2) 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. 2) 1930 - LONG TITLE 
SECT

       An Act to impose a Tax upon the Sale Value of Goods

                      manufactured in

      Australia and sold by a Purchaser from the Manufacturer.

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

  1. This Act may be cited as the Sales Tax Act (No. 2) 1930.*1*
SEE NOTES TO FIRST ARTICLE OF THIS CHAPTER .

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

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

SALES TAX ACT (No. 2) 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 manufactured in Australia and, on or after 20 September 1985,
sold by a taxpayer who purchased them from the manufacturer.

SALES TAX ACT (No. 2) 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 Schedule to the Sales Tax
(Exemptions and Classifications) Act 1935  - 20%;

  (aa) in respect of goods covered by the Fifth Schedule to that Act - 15%;

  (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%.