Sales Tax Act (No. 4) 1930 (Cth)

Sales Tax Act (No. 4) 1930

Act No. 32 of 1930 as amended

[Note: This Act was repealed by Act No. 101 of 2006 on 14 September 2006

For transitional and application provisions see Act No. 101, 2006, Schedule 6 (items 5–11)]

This compilation was prepared on 1 November 2000

taking into account amendments up to Act No. 14 of 1992

The text of any of those amendments not in force

on that date is appended in the Notes section

The operation of amendments that have been incorporated may be

affected by application provisions that are set out in the Notes section

Prepared by the Office of Legislative Drafting and Publishing,

Attorney‑General’s Department, Canberra

      

Contents

An Act to impose a Tax upon the Sale Value of certain Goods Manufactured in Australia and applied by the Purchaser to his own use

1Short title [see Note 1]

 This Act may be cited as the Sales Tax Act (No. 4) 1930.

2Incorporation

 The Sales Tax Assessment Act (No. 4) 1930‑1931 shall be incorporated and read as one with this Act.

3Imposition of tax

 Sales tax is imposed, at the rates specified in section 4, upon the sale value of goods manufactured in Australia and sold to a taxpayer who has, on or after 20 September 1985, applied the goods to the taxpayer’s own use.

4Rates of tax

 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%.

Notes to theSales Tax Act (No. 4) 1930

Note 1

The Sales Tax Act (No. 4) 1930 as shown in this compilation comprises Act No. 32, 1930 amended as indicated in the Tables below.

Table of Acts

Act	Number and year	Date of Assent	Date of commencement	Application, saving or transitional provisions
Sales Tax Act (No. 4) 1930	32, 1930	18 Aug 1930	18 Aug 1930
Sales Tax Act (No. 4) 1931	32, 1931	10 Aug 1931	11 July 1931	—
Sales Tax Act (No. 4) 1936	35, 1936	29 Sept 1936	29 Sept 1936	—
Sales Tax Act (No. 4) 1938	33, 1938	3 Oct 1938	3 Oct 1938	—
Sales Tax Act (No. 4) 1939	19, 1939	15 Sept 1939	15 Sept 1939	—
Sales Tax Act (No. 4) 1940	6, 1940	20 May 1940	20 May 1940	—
Sales Tax Act (No. 4A) 1940	80, 1940	16 Dec 1940	22 Nov 1940	—
Sales Tax Act (No. 4) 1941	36, 1941	25 Nov 1941	25 Nov 1941	—
Sales Tax Act (No. 4) 1942	10, 1942	18 May 1942	18 May 1942	—
Sales Tax Act (No. 4) 1943	48, 1943	19 Oct 1943	21 July 1943	—
Sales Tax Act (No. 4) 1946	61, 1946	11 Dec 1946	15 Nov 1946	—
Sales Tax Act (No. 4) 1949	58, 1949	28 Oct 1949	8 Sept 1949	—
Sales Tax Act (No. 4) 1950	41, 1950	14 Dec 1950	13 Oct 1950	S. 4
Sales Tax Act (No. 4) 1951	67, 1951	11 Dec 1951	27 Sept 1951	S. 4
Sales Tax Act (No. 4) 1952	48, 1952	30 Sept 1952	7 Aug 1952	S. 4
Sales Tax Act (No. 4) 1953	57, 1953	28 Oct 1953	10 Sept 1953	S. 4
Sales Tax Act (No. 4) 1954	49, 1954	6 Nov 1954	19 Aug 1954	S. 4
Sales Tax Act (No. 4) 1956	9, 1956	12 May 1956	15 Mar 1956	S. 4
Sales Tax Act (No. 4) 1957	75, 1957	12 Dec 1957	4 Sept 1957	S. 4
Sales Tax Act (No. 4) 1960	92, 1960	14 Dec 1960	16 Nov 1960	S. 4
Sales Tax Act (No. 4) 1961	5, 1961	4 May 1961	22 Feb 1961	S. 4
Sales Tax Act (No. 4A) 1961	80, 1961	27 Oct 1961	16 Aug 1961	S. 4
Sales Tax Act (No. 4) 1962	8, 1962	23 Mar 1962	7 Feb 1962	S. 4
Sales Tax Act (No. 4) 1964	79, 1964	5 Nov 1964	12 Aug 1964	S. 4
Sales Tax Act (No. 4) 1968	91, 1968	21 Nov 1968	14 Aug 1968	S. 4
Sales Tax Act (No. 4) 1970	72, 1970	21 Oct 1970	19 Aug 1970	S. 4
Sales Tax Act (No. 4) 1975	18, 1975	18 Apr 1975	29 Jan 1975	S. 4
Sales Tax Amendment Act (No. 4) 1978	147, 1978	24 Nov 1978	16 Aug 1978	S. 4
Sales Tax Amendment Act (No. 4) 1981	136, 1981	30 Sept 1981	19 Aug 1981	S. 4
Sales Tax Amendment (Off‑shore Installations) Act (No. 4) 1982	58, 1982	16 June 1982	14 July 1982 (see s. 2)	—
Sales Tax Amendment Act (No. 4) 1982	87, 1982	6 Oct 1982	18 Aug 1982	S. 4
Sales Tax (No. 4) Amendment Act 1984	85, 1984	21 Sept 1984	(a)	—
Sales Tax (No. 4) Amendment Act 1985	149, 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. 4) Amendment Act 1990	49, 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. 4) 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. 32, 1931
S. 2A......................................	ad. No. 58, 1982
rep. No. 140, 1987
S. 3.........................................	am. No. 32, 1931; No. 35, 1936; No. 33, 1938; No. 19, 1939; Nos. 6 and 80, 1940; No. 36, 1941; No. 10, 1942; No. 48, 1943; No. 61, 1946; No. 58, 1949
rs. No. 41, 1950; No. 67, 1951; No. 48, 1952; No. 57, 1953; No. 49, 1954; No. 9, 1956; No. 75, 1957; No. 92, 1960; Nos. 5 and 80, 1961; No. 8, 1962; No. 79, 1964; No. 91, 1968; No. 72, 1970; No. 18, 1975; No. 147, 1978; No. 136, 1981; No. 87, 1982; No. 85, 1984; No.149, 1985
S. 4.........................................	ad. No. 41, 1950
rs. No. 67, 1951; No. 48, 1952; No. 57, 1953; No. 49, 1954; No. 9, 1956; No. 75, 1957; No. 92, 1960; Nos. 5 and 80, 1961; No. 8, 1962; No. 79, 1964; No. 91, 1968; No. 72, 1970; No. 18, 1975; No. 147,1978; No. 136, 1981; No. 87, 1982; No. 85, 1984; No. 149, 1985
am. No. 100, 1986; Nos. 49 and 81, 1990; No. 51, 1991; No.14, 1992
S. 5.........................................	ad. No. 81, 1990
rep. No. 51, 1991