Sales Tax Assessment Act (No. 10) 1985 (Cth)

Sales Tax Assessment Act (No. 10) 1985

Act No. 43 of 1985 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[Note: This Act was repealed by Act No. 101 of 2006 on 14 September 2006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 10 October 2000

taking into account amendments up to Act No. 216 of 1991

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 relating to the imposition, assessment and collection of a tax upon the sale value of certain goods in Australia, and for other purposes

Part IPreliminary1Short title [see Note 1]

 This Act may be cited as the Sales Tax Assessment Act (No. 10) 1985.

2Commencement

 This Act shall be deemed to have come into operation on 10 May 1985.

3Interpretation

•              (1) 

  In this Act, unless the contrary intention appears:

Act providing for the assessment of sales tax does not include this Act.

goods includes:

•                      (a) 

  commodities; and

•                      (b) 

  goods or commodities which have gone into use or consumption in Australia;

but does not include goods or commodities in respect of which a person has become liable to pay tax before 10 May 1985 (whether or not the tax has become due and payable before that date) under an Act providing for the assessment of sales tax.

Taxing Act means the Sales Tax Act (No. 10A) 1985, the Sales Tax Act (No. 10B) 1985 or the Sales Tax Act (No. 10C) 1985, as the case requires.

•              (2) 

  A reference in this Act to goods deemed to be sold is a reference to goods that are, by virtue of section 6 of the relevant Taxing Act, deemed to be sold.

Part IILiability to taxation4Sales tax

Subject to, and in accordance with, the provisions of this Act, the sales tax imposed by a Taxing Act shall be levied and paid upon the sale value of goods in Australia deemed to be sold by a taxpayer.

5Sale value

•              (1) 

  The sale value of goods deemed to be sold by a taxpayer is the amount that, in the opinion of the Commissioner, is the value of the amount of royalty paid by the taxpayer in respect of the goods, less any part of that amount of royalty taken into account in determining the sale value of the goods under an Act providing for the assessment of sales tax.

•              (2) 

  The amount that would, apart from this subsection, be the sale value of goods (not being a microchip) for the purposes of subsection (1) is to be reduced by so much (if any) of that amount as is attributable to:

  •                      (a) 

    computer programs (not being computer programs embodied in microchips) embodied in the goods; or

  •                      (b) 

    except where the only computer programs embodied in the goods are embodied in microchips—any other part of the goods the sale value of which would, if sold separately, be exempt from sales tax under item 51 of the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935.

6Liability for tax

Sales tax upon the sale value of goods shall be paid by the person by whom the goods are deemed to be sold.

Part IIIReturns7Monthly remitter’s returns etc.

Every person who is a monthly remitter in relation to a month and who is deemed to sell goods during that month shall, within 21 days after the close of that month, furnish to the Commissioner a return in a form approved by the Commissioner containing such information as the form requires and such other information as is required.

7AQuarterly remitter’s returns etc.

A person who is a quarterly remitter in relation to a sales tax quarter and who is deemed to sell goods during the quarter must, within 21 days after the end of the quarter, give to the Commissioner either:

•                      (a) 

  a return for the quarter; or

•                      (b) 

  a separate monthly return for each month in the quarter;

in a form approved by the Commissioner containing such information as the form requires and such other information as is required.

8Further returns

 In addition to any return that may have been required under section 7 or 7A, the Commissioner may, by notice in writing, call upon any person to furnish to the Commissioner, 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.

Part IVCollection and recovery of tax9Time for payment of tax by monthly remitters

•              (1) 

  A person who is a monthly remitter in relation to a month and who is liable to pay tax under section 6 upon the sale value of goods deemed to be sold by the person during that month shall, within 21 days after the close of that month, pay sales tax upon that sale value.

•              (2) 

  Subject to this Act, sales tax is due and payable by a monthly remitter at the end of the period of 21 days referred to in subsection (1).

9ATime for payment of tax by quarterly remitters

•              (1) 

  A person who is a quarterly remitter in relation to a sales tax quarter and who is liable to pay tax under section 6 upon the sale value of goods deemed to be sold by the person during the quarter must, within 21 days after the end of the quarter, pay sales tax upon that sale value.

•              (2) 

  Subject to this Act, sales tax is due and payable by a quarterly remitter at the end of the period of 21 days referred to in subsection (1).

10Further tax

•              (1) 

  Where the Commissioner finds in any case that tax is payable by a person, the Commissioner may make an assessment in relation to the person.

•              (2) 

  Where:

  •                      (a) 

    a person makes default in furnishing a return;

  •                      (b) 

    the Commissioner is not satisfied with a return furnished by a person; or

  •                      (c) 

    the Commissioner has reason to believe or suspect that a person (although not having furnished a return) is liable to pay sales tax;

the Commissioner may determine an amount to be the amount upon which, in the opinion of the Commissioner, sales tax should be paid and may make an assessment in relation to the person.

•              (3) 

  As soon as conveniently may be after an assessment has been made, the Commissioner shall cause notice in writing of the assessment to be served on the person liable to pay the tax.

•              (5) 

  The omission to give such a notice does not invalidate the assessment made by the Commissioner.

•              (6) 

  In this section, unless the contrary intention appears, tax includes further tax.

10ASpecial assessments

•              (1) 

  A taxpayer may request the Commissioner, in accordance with this section, to make an assessment in respect of specified goods deemed to be sold by the taxpayer in a month in a sales tax quarter.

•              (2) 

  A request under subsection (1) must be in writing and must be lodged with the Commissioner:

  •                      (a) 

    if the taxpayer is a monthly remitter in relation to the month—not later than 21 days after the end of the month or within such further time as the Commissioner allows; or

  •                      (b) 

    if the taxpayer is a quarterly remitter in relation to the quarter—not later than 21 days after the end of the quarter or within such further time as the Commissioner allows.

•              (3) 

  The Commissioner shall comply with each request made under subsection (1).

•              (4) 

  As soon as practicable after the assessment is made, the Commissioner shall cause notice in writing of the assessment to be served on the taxpayer who made the request under subsection (1).

10BAmended assessments

 Except as otherwise provided, where an assessment has been amended, the amended assessment is an assessment for all the purposes of this Act.

11Refund of tax

•              (1) 

  Where the Commissioner finds in any case that tax has been overpaid by a person, the Commissioner shall:

  •                      (a) 

    refund the amount of any tax overpaid; or

  •                      (b) 

    apply the amount of any tax overpaid against any liability of the person to the Commonwealth arising under, or by virtue of, an Act of which the Commissioner has the general administration, and refund any part of the amount that is not so applied.

•              (2) 

  Where:

  •                      (a) 

    tax is paid by a taxpayer under this Act in respect of goods; and

  •                      (b) 

    the whole of the amount of tax paid or payable by any person in respect of the goods under an Act relating to the payment of sales tax is refunded or refundable;

the Commissioner shall refund the amount of tax paid under this Act.

•              (3) 

  Where:

  •                      (a) 

    tax is paid by a taxpayer under this Act in respect of goods because tax (in this subsection referred to as the other tax) might reasonably be expected to be payable in respect of the goods under an Act providing for the assessment of sales tax; and

  •                      (b) 

    it is subsequently ascertained that the whole of the amount of the other tax was not, and is not, payable in respect of the goods;

the Commissioner shall refund the amount of the first‑mentioned tax.

•              (4) 

  Subsections (1), (2) and (3) do not apply in relation to any tax paid under this Act by a person unless the Commissioner is satisfied that the tax has not been passed on by the person to another person or, if passed on by the person to another person, has been refunded by the person to the other person.

•              (5) 

  Notwithstanding anything contained in this section, if 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 deemed to be sold by the taxpayer before the commencement of the law making the alteration.

•              (6) 

  In this section, unless the contrary intention appears, tax includes:

  •                      (a) 

    further tax; and

  •                      (b) 

    additional tax under section 29 or Part VIII of the Sales Tax Assessment Act (No. 1) 1930 as applied by this Act.

Part VApplication of Sales Tax Assessment Act (No. 1) 193012Application of provisions of Sales Tax Assessment Act (No. 1) 1930

•              (1) 

  The following provisions of the Sales Tax Assessment Act (No 1) 1930, namely, sections 3 (except the definition of Goods), 3A, 3B, 3C and 3D, Parts II and III, subsections 18(5B) and (5C), sections 20A, 23, 25A, 27 to 38A (inclusive), and Parts VIII (other than section 46) and X, and the Schedules apply, mutatis mutandis, 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:

  •                      (a) 

    the definition of Wholesale Merchant in subsection 3(1) of that Act as so applied shall be construed as including a reference to a person who is deemed to sell goods;

  •                      (b) 

    a reference in subsection 32(2A) of that Act as so applied to prescribed tax shall be read as including a reference to tax within the meaning of subsection 32(2) of that Act otherwise than in its application by virtue of this Act or any other Act;

  •                      (c) 

    the reference in paragraph (c) of the definition of prescribed tax in subsection 32(2D) of that Act as so applied to an Act providing for the assessment of sales tax shall be taken not to include a reference to this Act;

  •                      (d) 

    the reference in subsection 35(2) of that Act as so applied to Part V shall be read as a reference to Part III; and

  •                      (e) 

    the reference in section 38A and subsection 67(6) of that Act as so applied to section 26 shall be read as a reference to section 11 of this Act.

•              (2) 

  The power to make regulations conferred by the application, by subsection (1) of this section, of section 73 of the Sales Tax Assessment Act (No. 1) 1930 includes 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 that Act, under the provisions of that Act made applicable to this Act, as done or deemed to be done under this Act.

Notes to the Sales Tax Assessment Act (No. 10) 1985

Note 1

The Sales Tax Assessment Act (No. 10) 1985 as shown in this compilation comprises Act No. 43, 1985 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 Assessment Act (No. 10) 1985	43, 1985	30 May 1985	10 May 1985
Taxation Boards of Review (Transfer of Jurisdiction) Act 1986	48, 1986	24 June 1986	Part XXIV (ss. 179‑182): 1 July 1986 (a)	—
Sales Tax Laws Amendment Act 1986	99, 1986	17 Oct 1986	Part I (ss. 1, 2): Royal Assent Ss. 17, 20(2), 34 and 37(2): 1 July 1986 Remainder: 20 Aug 1986	S. 49
Sales Tax Laws Amendment Act 1987	42, 1987	5 June 1987	Part I (ss. 1, 2): Royal Assent Ss. 28, 29(d) and 31(1): 1 July 1987 Remainder: 14 May 1987	Ss. 30 and 31(2)
Sales Tax (Off‑shore Installations) Amendment Act 1987	140, 1987	18 Dec 1987	Parts II‑IV (ss. 3‑8): 21 Jan 1987 Remainder: Royal Assent	S. 2(3)
Sales Tax Laws (Computer Programs) Amendment Act 1989	19, 1990	17 Jan 1990	Parts 12‑14 (ss. 24‑27): 1 June 1989 Remainder: 23 Dec 1988	S. 27(1) and (3)
Sales Tax Laws Amendment Act (No. 2) 1991	52, 1991	24 Apr 1991	24 Apr 1991	S. 4
Taxation Laws Amendment Act (No. 3) 1991	216, 1991	24 Dec 1991	S. 113: 1 Mar 1992 (see Gazette 1992, No. GN7) (b)	S. 114

(a) The Sales Tax Assessment Act (No. 10) 1985 was amended by Part XXIV (sections 179‑182) only of the Taxation Boards of Review (Transfer of Jurisdiction) Act 1986, subsection 2(1) of which provides as follows:

•                  (1)  

  Subject to subsection (2), this Act shall come into operation on 1 July 1986.

(b) The Sales Tax Assessment Act (No. 10) 1985 was amended by section 113 only of the Taxation Laws Amendment Act (No. 3) 1991, subsection 2(10) of which provides as follows:

•                (10)  

  Subject to subsection (11), sections 112 to 117 (inclusive) commence on a day to be fixed by Proclamation.

Table of Amendments

ad. = added or inserted  am. = amended rep. = repealed rs. = repealed and substituted
Provision affected	How affected
S. 5.........................................	am. No. 19, 1990
S. 7.........................................	am. No. 99, 1986; No. 52, 1991
S. 7A......................................	ad. No. 52, 1991
Ss. 8, 9...................................	am. No. 52, 1991
S. 9A......................................	ad. No. 52, 1991
S. 10.......................................	am. No. 48, 1986
S. 10A....................................	ad. No. 48, 1986
am. No. 52, 1991
S. 10B....................................	ad. No. 48, 1986
S. 12.......................................	am. No. 48, 1986; Nos. 42 and 140, 1987; No. 19, 1990; Nos.52 and 216, 1991