SALES TAX IMPOSITION (GENERAL) ACT 1992
- Reprinted as at 1 January 1993 (HISTACT CHAP 1026 #DATE 01:01:1993)
*1* The Sales Tax Imposition (General) Act 1992 as shown in this reprint comprises Act No. 117, 1992 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 Imposition (General) Act 1992 117, 1992 30 Sept 1992 28 Oct 1992 Sales Tax Laws Amendment Act (No. 2) 1992 150, 1992 11 Dec 1992 11 Dec 1992 - Table of Amendments ad=added or inserted am=amended rep=repealed rs=repealed and substituted Provision affected How affected S. 3 am. No. 150, 1992 SALES TAX IMPOSITION (GENERAL) ACT 1992 - TABLE OF PROVISIONS
TABLE
TABLE OF PROVISIONS
Section
1. Short title
2. Commencement
3. Imposition
4. Act does not impose tax on property of a State
SALES TAX IMPOSITION (GENERAL) ACT 1992 - LONG TITLE
SECT
An Act to impose the tax payable under the Sales Tax
Assessment Act 1992, so far as that tax is neither a
duty of customs nor a duty of excise
SALES TAX IMPOSITION (GENERAL) ACT 1992 - SECT 1
Short title
SECT
1. This Act may be cited as the Sales Tax Imposition (General) Act 1992.*1*
SEE NOTES TO FIRST ARTICLE OF THIS CHAPTER .
SALES TAX IMPOSITION (GENERAL) ACT 1992 - SECT 2
Commencement
SECT
2. This Act commences on the 28th day after the day on which it receives the
Royal Assent.*1*
SEE NOTES TO FIRST ARTICLE OF THIS CHAPTER .
SALES TAX IMPOSITION (GENERAL) ACT 1992 - SECT 3
Imposition
SECT
3. (1) The tax that is payable under the Sales Tax Assessment Act 1992 is
imposed by this section under the name of sales tax.
(2) This section imposes sales tax only so far as that tax is not:
(a) a duty of customs or a duty of excise within the meaning of section 55
of the Constitution; or
(b) tax imposed by section 3 of the Sales Tax Imposition (In Situ
Pools) Act 1992.
SALES TAX IMPOSITION (GENERAL) ACT 1992 - SECT 4
Act does not impose tax on property of a State
SECT
4. (1) This Act does not impose a tax on property of any kind belonging to a
State.
(2) In this section, "property of any kind belonging to a State" has the
same meaning as in section 114 of the Constitution.
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