Sales Tax Assessment Act (No. 9) 1930 (Cth)

SALES TAX ASSESSMENT ACT (No. 9) 1930
- Updated as at 31 July 1993 (HISTACT CHAP 1071 #DATE 31:07:1993)

*1* The Sales Tax Assessment Act (No. 9) 1930 as shown in this reprint comprises Act No. 41, 1930 amended as indicated in the Tables below.

Table of Acts
Act Date Date of Application
Number and of assent commencement saving or
year transitional
provisions
Sales Tax Assessment Act (No. 9) 1930
41, 1930 18 Aug 1930 18 Aug 1930
Sales Tax Assessment Act (No. 9A) 1930
71, 1930 16 Dec 1930 18 Aug 1930 -
Sales Tax Assessment Act (No. 9) 1931
41, 1931 10 Aug 1931 10 Aug 1931 -
Sales Tax Assessment Act (No. 9) 1932
47, 1932 5 Oct 1932 S. 3: 10 Aug 1931
Remainder: Royal Assent -
Sales Tax Assessment Act (No. 9) 1933
55, 1933 12 Dec 1933 12 Dec 1933 (a) -
Sales Tax Assessment Act (No. 9) 1935
9, 1935 10 Apr 1935 10 Apr 1935 -
Sales Tax (Securities and Exemptions) Act 1935
61, 1935 7 Dec 1935 7 Dec 1935 S. 18
Sales Tax Amendment Act 1936
78, 1936 7 Dec 1936 Ss. 52 and 53: 18 Aug 1930
Remainder: Royal Assent -
Sales Tax Assessment Act (No. 9) 1946
13, 1946 18 Apr 1946 13 Sept 1945 -
Statute Law Revision (Decimal Currency) Act 1966
93, 1966 29 Oct 1966 1 Dec 1966 -
Statute Law Revision Act 1973
216, 1973 19 Dec 1973 31 Dec 1973 Ss. 9 (1) and 10
Sales Tax Assessment (No. 9) Amendment Act 1978
205, 1978 6 Dec 1978 6 Dec 1978 -
Taxation Laws Amendment Act 1984
123, 1984 19 Oct 1984 Part XXI (ss. 276-281):
14 Dec 1984 (b)
S. 281
Ss. 384 and 385 (as am. by No. 47, 1985)
as
amended
by
Sales Tax Laws Amendment Act 1985
47, 1985 30 May 1985 (see< 47, 1985 below) -
Sales Tax Laws Amendment Act 1985
47, 1985 30 May 1985 Ss. 3, 4 (2), 11, 12 and Part
XI (ss. 54-56): 21 Aug 1981
Ss. 5, 18, 20, 22, 24, 28 (2), 39, 40,
45, 48, 50, 51 and 53: 10 May 1985
(sees. 2 (3))
Ss. 19 (a), 21 (a), 23 (a), 44 (a),
47 (a), 49 (a) and 58 (d), (e):
10 May 1985 (see s. 2 (4))
Ss. 19 (b), 21 (b), 23 (b), 44 (b), 47
(b), 49 (b) and 58 (a)-(c): Royal
Assent
Remainder: Royal Assent -
Sales Tax Laws Amendment Act (No. 2) 1985
144, 1985 5 Dec 1985 Part IV (ss. 10-12): (c) Ss. 23, 24
Taxation Boards of Review (Transfer of Jurisdiction) Act 1986
48, 1986 24 June 1986 Part XXIII (ss. 175-178): 1 July 1986
(d) -
Sales Tax Laws Amendment Act 1986
99, 1986 17 Oct 1986 Ss. 1 and 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 Ss. 1 and 2: Royal Assent
Remainder: 21 Jan 1987 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 Ss. 27 (1)
and (3)
Taxation Laws Amendment Act (No. 3) 1991
216, 1991 24 Dec 1991 S. 113: 1 Mar 1992 (see
Gazette 1992, No. GN7) (e) Ss. 114
and 116
Table of Amendments
ad=added or inserted am=amended rep=repealed rs=repealed and substituted
Provision affected How affected
S. 2 rep. No. 216, 1973
S. 2A ad. No. 9, 1935
S. 3 am. No. 71, 1930; No. 205, 1978
S. 4 am. No. 47, 1932; No. 9, 1935; No 78, 1936;
No. 13, 1946; No. 205, 1978; Nos. 47 and 144, 1985
S. 4A 86
S. 4B ad. No. 19, 1990
S. 5 am. No. 78, 1936; No. 205, 1978; No. 99, 1986
S. 6 am. No. 41, 1931; No. 47, 1932; No. 9, 1935;
rs. No. 61, 1935
am. No. 216, 1973; No. 205, 1978
S. 7 am. No. 78, 1936; No. 205, 1978; No. 99, 1986
S. 8 am. No. 205, 1978
S. 9 am. No. 9, 1935; No. 205, 1978; No. 123, 1984
S. 10 am. No. 55, 1933; No. 78, 1936; No. 93, 1966;
No. 205, 1978; No. 123, 1984; No. 48, 1986
Ss. 10A, 10B ad. No. 48, 1986
S. 11 rs. No. 55, 1933
am. No. 205, 1978; No. 123, 1984; No. 47, 1985
S. 12 am. No. 41, 1931; No. 9, 1935; No. 78, 1936;
No. 205, 1978; No. 123, 1984; Nos. 47 and 144,
1985; Nos. 48 and 99, 1986; Nos. 42 and 140, 1987;
No. 19, 1990; No. 216, 1991

SALES TAX ASSESSMENT ACT (No. 9) 1930 - TABLE OF PROVISIONS 
TABLE

                             TABLE OF PROVISIONS

Section

                             PART I - PRELIMINARY

    1.    Short title

    2A.   Interpretation

                       PART II - LIABILITY TO TAXATION

    3.    Sales tax

    4.    Sale value of goods

    4A.   Sale value of goods embodying certain information

    4B.   Sale value of goods embodying computer programs

    5.    Liability for tax

    6.    Exemptions

                              PART III - RETURNS

    7.    Returns etc.

    8.    Further returns

                     PART IV - COLLECTION AND RECOVERY OF TAX

    9.    Time for payment of tax

    10.   Further tax

    10A.  Special assessments

    10B.  Amended assessments

    11.   Refunds of tax

                    PART V - APPLICATION OF SALES TAX ASSESSMENT

    12.   Applications of provisions of Sales Tax Assessment Act (No. 1)

          1930

SALES TAX ASSESSMENT ACT (No. 9) 1930 - LONG TITLE 
SECT

   An Act relating to the Imposition, Assessment and Collection of a Tax

       upon the Sale Value of Certain Goods in Australia, dealt with by

                            lease, and for other purposes

SALES TAX ASSESSMENT ACT (No. 9) 1930 - PART I 
 PART I - PRELIMINARY 

SALES TAX ASSESSMENT ACT (No. 9) 1930 - SECT 1 
Short title 
SECT

  1. This Act may be cited as the Sales Tax Assessment Act (No. 9) 1930.*1*
SEE NOTES TO FIRST ARTICLE OF THIS CHAPTER .

SALES TAX ASSESSMENT ACT (No. 9) 1930 - SECT 2A 
Interpretation 
SECT

  2A. In this Act, unless the contrary intention appears:

  "goods" includes:

  (a) commodities; and

  (b) goods or commodities which have gone into use or consumption in
Australia.

SALES TAX ASSESSMENT ACT (No. 9) 1930 - PART II 
 PART II - LIABILITY TO TAXATION 

SALES TAX ASSESSMENT ACT (No. 9) 1930 - SECT 3 
Sales tax 
SECT

  3. Subject to, and in accordance with, the provisions of this Act the sales
tax imposed by the Sales Tax Act (No. 9) 1930 shall be levied and paid upon
the sale value of goods in Australia, leased by a taxpayer to a lessee.

SALES TAX ASSESSMENT ACT (No. 9) 1930 - SECT 4 
Sale value of goods 
SECT

  4. (1) For the purposes of this Act, the sale value of goods which are
leased by a registered person, or a person required to be registered, to an
unregistered person, or to a registered person who has not quoted his
certificate in respect of that lease, shall, subject to this section, be such
amount as, in the opinion of the Commissioner, having regard to the terms of
the lease and the market value (if any) of the goods the subject of the lease,
is fair and reasonable.
  (1A) Where the sale value of goods has been ascertained in accordance with
the provisions of subsection (1) and the taxpayer has subsequently written off
as a bad debt the whole or any part of the amount for which the goods were
leased, the Commissioner may, on proof to his satisfaction that the whole
amount or any part thereof is a bad debt, reduce the sale value of the goods
to such amount as, in his opinion, having regard to the amount so written off
as a bad debt, is fair and reasonable: Provided that if the amount so written
off as a bad debt is at any time wholly or partly recovered by the taxpayer,
the Commissioner may increase the amount of the sale value of the goods
accordingly.
  (2) Where goods are leased under a hire purchase agreement by a registered
person, or a person required to be registered, to an unregistered person, or
to a registered person who has not quoted his certificate in respect of that
lease, the sale value of those goods shall, for the purposes of this Act, be
the amount which, at the time the lease is effected, is the fair wholesale
value of the goods, but if the Commissioner is of opinion that the amount set
forth in any return by the registered person, or person required to be
registered, as the sale value of any such goods, is less than the amount which
is the fair wholesale value of the goods, the Commissioner may alter the
amount set forth in the return to the amount which, in his opinion, is the
fair wholesale value of the goods, and the amount as so altered shall be the
sale value of the goods for the purposes of this Act.

  (3) Where the Commissioner, at any time, forms the opinion that goods have
been leased by a taxpayer to a lessee for the purpose of relieving the
taxpayer from liability to pay tax under any other Act relating to the
imposition of sales tax, the sale value of the goods so leased:

  (a) where a sale value of those goods has not been determined under
subsection (1) - shall be the amount which, in the opinion of the
Commissioner, is the fair wholesale value of the goods; and

  (b) where a sale value of those goods has been so determined - shall be
increased to the amount which, in the opinion of the Commissioner, is the fair
wholesale value of the goods: Provided that where the Commissioner
subsequently becomes satisfied that the goods were not leased by the taxpayer
for the purpose specified in this subsection, the sale value of the goods
under this subsection shall be altered to an amount determined in accordance
with subsection (1) of this section.

  (4) Where:

  (a) a payment of royalty has been made in connection with a lease of goods;
and

  (b) in determining the sale value of the goods in accordance with subsection
(1), (1A), (2) or (3):

    (i) no part of the amount of royalty has been taken into account;

or

    (ii) a part of the amount of royalty (in this subsection referred

to as the "relevant part") has been taken into account;

then, for the purposes of this section, the sale value of the goods so
determined shall be deemed to be increased by an amount equal to:

  (c) where subparagraph (b) (i) applies - the amount of the royalty; or

  (d) where subparagraph (b) (ii) applies - the difference between the amount
of the royalty and the relevant part.

SALES TAX ASSESSMENT ACT (No. 9) 1930 - SECT 4A 
Sale value of goods embodying certain information 
SECT

  4A. (1) Where:

  (a) goods in which visual images or sounds, or visual images and sounds (any
of which are, in this section, referred to as the "embodied material") have,
or a computer program (in this section also referred to as the "embodied
material") has, been embodied, have, after 19 August 1986, been leased by a
registered person, or a person required to be registered, to an unregistered
person, or to a registered person who has not quoted the person's certificate
in respect of the lease;

  (b) valuable consideration (in this section referred to as the "licence
fee") has been given by the lessee or another person to the lessor or another
person in connection with, or as consideration for, the supply of, or the
right to use, the embodied material in the goods; and

  (c) the sale value of the goods for the purposes of this Act would not, but
for this section, include the value of the licence fee;

the sale value of the goods, for the purposes of this Act, shall, subject to
subsection 18 (5B) of the Sales Tax Assessment Act (No. 1) 1930 as that
subsection is applied by section 12 of this Act, but notwithstanding section
4, be an amount equal to the sum of:

  (d) the amount that would be the sale value of the goods for the purposes of
this Act under whichever provision of section 4 the sale value of the goods
would be determined if this section had not been enacted; and

  (e) an amount equal to the value of the licence fee.

  (2) A reference in subsection (1) to the right to use embodied material does
not include a reference to a right to:

  (a) broadcast a work, sound recording or cinematograph film;

  (b) cause a cinematograph film, a work, or a television program that
includes a work, to be transmitted to subscribers to a diffusion service;

  (c) cause a sound recording to be heard in public;

  (d) cause a cinematograph film to be seen in public; or

  (e) exhibit an article in public.

  (3) For the purposes of this section, an expression used in subsection (2)
has the same meaning in that subsection as in the Copyright Act 1968, but
"cinematograph film", in addition to the meaning given by that Act, includes a
video tape or video disc.

SALES TAX ASSESSMENT ACT (No. 9) 1930 - SECT 4B 
Sale value of goods embodying computer programs 
SECT

  4B. Where goods have, after 22 December 1988, been leased by a registered
person, or a person required to be registered, to an unregistered person, or
to a registered person who has not quoted the person's certificate in respect
of the lease, being goods in which, or in part of which, a computer program
has been embodied, then, for the purposes of this Act, subject to subsection
18 (5B) of the Sales Tax Assessment Act (No. 1) 1930 as that subsection is
applied by section 12 of this Act, but notwithstanding section 4, the amount
that would be the sale value of the goods apart from this section is to be
reduced by so much of that amount as is attributable to:

  (a) the computer program (not being a computer program embodied in a
microchip); 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.

SALES TAX ASSESSMENT ACT (No. 9) 1930 - SECT 5 
Liability for tax 
SECT

  5. Sales tax shall be paid by the lessor of goods the sale value of which is
specified in section 4 or 4A.

SALES TAX ASSESSMENT ACT (No. 9) 1930 - SECT 6 
Exemptions 
SECT

  6. Notwithstanding anything contained in section 5, 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) Act1935-1973, exempt from sales tax under
this Act.

SALES TAX ASSESSMENT ACT (No. 9) 1930 - PART III 
 PART III - RETURNS 

SALES TAX ASSESSMENT ACT (No. 9) 1930 - SECT 7 
Returns etc. 
SECT

  7.*2* Every registered person, and every person required to be registered,
who during any month leases any goods to a lessee as specified in section 4 or
4A shall, within twenty-one days after the close of that month, furnish to the
Commissioner a return in the prescribed form setting forth full particulars of
the lease and the goods subject to the lease, and such other information as is
prescribed.
*2* Section 7 Paragraph 41 (b) of the Sales Tax Laws Amendment Act 1986
provides as follows:

  (b) by omitting "in the prescribed form setting forth full particulars of
the lease and the goods subject to the lease, and such information as is
prescribed" and substituting "in a form approved by the Commissioner, setting
forth full particulars of the lease and the goods subject to the lease, and
such other information as is required."

  The proposed amendment was misdescribed and is not incorporated in this
reprint.

SALES TAX ASSESSMENT ACT (No. 9) 1930 - SECT 8 
Further returns 
SECT

  8. In addition to any return that may have been required under section 7,
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. 9) 1930 - PART IV 
 PART IV - COLLECTION AND RECOVERY OF TAX 

SALES TAX ASSESSMENT ACT (No. 9) 1930 - SECT 9 
Time for payment of tax 
SECT

  9. (1) Every person liable to pay tax under section 5 upon the sale value of
any goods leased by him during any month shall, on or before the date
specified in the notice served on him by post by the Commissioner, stating the
amount of the sales tax payable by him upon the sale value of those goods, pay
that amount to the Commissioner: Provided that every person liable to pay tax
upon the sale value of any goods leased by him during any month under a hire
purchase agreement as specified in subsection (2) of section 4 shall, within
twenty-one days after the close of that month, pay tax upon the sale value of
the goods so leased, and, where, in pursuance of section 4, the sale value of
any goods leased is increased the person liable to pay tax shall, within the
time specified in a notice by the Commissioner to him of the increased sale
value, pay further tax upon the sale value of the goods.

  (2) Subject to this Act, sales tax is due and payable:

  (a) in the case of goods to which paragraph (b) does not apply - on the date
specified in the notice first referred to in subsection (1); or

  (b) in the case of goods leased under a hire purchase agreement as specified
in subsection 4 (2) - at the expiration of the period of 21 days referred to
in the proviso to subsection (1).

SALES TAX ASSESSMENT ACT (No. 9) 1930 - SECT 10 
Further tax 
SECT

  10. (1) Where the Commissioner finds in any case that tax or further 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.

  (2A) 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 or further tax.

  (4) The omission to give any such notice shall not invalidate the assessment
made by the Commissioner.

SALES TAX ASSESSMENT ACT (No. 9) 1930 - SECT 10A 
Special assessments 
SECT

  10A. (1) A taxpayer may request the Commissioner, in accordance with this
section, to make an assessment in respect of specified goods leased by the
taxpayer to another person.

  (2) A request under subsection (1) shall be in writing and shall be lodged
with the Commissioner not later than 21 days after the close of the month
within which the goods were so leased or within such further period 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).

SALES TAX ASSESSMENT ACT (No. 9) 1930 - SECT 10B 
Amended assessments 
SECT

  10B. Except as otherwise provided, where an assessment has been amended, the
amended assessment is an assessment for all the purposes of this Act.

SALES TAX ASSESSMENT ACT (No. 9) 1930 - SECT 11 
Refunds of tax 
SECT

  11. (1) Subject to subsection (1A), 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, being a liability 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.

  (1A) Subsection (1) does not apply in relation to any tax paid 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.

  (1B) Where the Commissioner is satisfied that:

  (a) goods have been leased to a registered person who, but for the operation
of subsection 3 (3) of the Sales Tax Assessment Act (No. 1) 1930 as applied by
this Act, would have been taken to have quoted his certificate in respect of
the lease in accordance with subsection 12 (1) of that Act as so applied; and

  (b) by reason of the operation of subsection 3 (3) of that Act as so
applied, the registered person was deemed not to have quoted his certificate
in respect of the lease;

then:

  (c) if the Commissioner is satisfied that:

    (i) tax is payable in respect of the lease but has not been paid; and

    (ii) the tax has not been wholly or partly passed on to the

registered person or, if so passed on, has been refunded to the registered
person;

the Commissioner may remit the tax;

  (d) if the Commissioner is satisfied that tax has been paid in respect of
the lease and has not been wholly or partly passed on to the registered person
- the Commissioner may pay to the person who paid the tax an amount equal to
the tax so paid; or

  (e) if the Commissioner is satisfied that:

    (i) the tax has been wholly or partly passed on to the registered

person; and

    (ii) the tax has not been passed on by the registered person to some

other person or, if passed on to some other person, has been refunded to that
other person;

the Commissioner may pay to the registered person an amount equal to the tax
so paid and passed on to him.

  (2) 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 leased
before the date of assent to the law making the alteration.

  (3) 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.

SALES TAX ASSESSMENT ACT (No. 9) 1930 - PART V 
 PART V - APPLICATION OF SALES TAX ASSESSMENT 
 ACT (No. 1) 1930 

SALES TAX ASSESSMENT ACT (No. 9) 1930 - SECT 12 
Application of provisions of Sales Tax Assessment Act (No. 1) 1930 
SECT

  12. (1) The following Parts, sections and subsections of the Sales Tax
Assessment Act (No. 1)1930-1936, namely, section 3 (except the definition of
"Goods"), sections 3A, 3B and 3C, Parts II and III, subsections (5B) and (5C)
of section 18, sections 20A, 23 and 25A, sections 27 to 38A (inclusive), and
Part VIII (other than section 46) and Part X, and the Schedules shall apply,
with such modifications and adaptations as are prescribed, 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:

  (aa) a reference in subsection 3 (3A) of the Sales Tax Assessment Act (No.
1) 1930 as so applied to section 18B shall be read as a reference to section
4A;

  (a) a reference in subsection 32 (2A) of the Sales Tax Assessment Act (No.
1) 1930 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;

  (b) the reference in paragraph (c) of the definition of "prescribed tax" in
subsection 32 (2D) of the Sales Tax Assessment Act (No. 1) 1930 as so applied
to this Act shall be taken to be omitted;

  (c) the reference in subsection 35 (2) of the Sales Tax Assessment Act (No.
1) 1930 as so applied to Part V shall be read as a reference to Part III; and

  (d) 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, 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.