Sales Tax (No. 4) Amendment Act 1985 (Cth)

Sales Tax (No. 4) Amendment Act 1985

No. 149 of 1985

An Act to amend the Sales Tax Act (No. 4) 1930, and for related purposes

[Assented to 5 December 1985]

BE IT ENACTED by the Queen, and the Senate and the House of Representatives of the Commonwealth of Australia, as follows:

Short title, &c.

1. (1) This Act may be cited as the Sales Tax (No. 4) Amendment Act 1985.

(2) The Sales Tax Act (No. 4) 19301 is in this Act referred to as the Principal Act.

Commencement

2. This Act shall be deemed to have come into operation on 20 September 1985.

3. (1) Sections 3 and 4 of the Principal Act are repealed and the following sections are substituted:

Imposition of tax

“3. 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.

Rates of tax

“4. The rates of the sales tax imposed by this Act are—

(a) in respect of goods covered by the Fourth or Fifth Schedule to the Sales Tax (Exemptions and Classifications) Act 1935—20%;

(b) in respect of goods covered by the Third or Sixth 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, Fifth or Sixth 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%.”.

(2) Where, before the commencement of this Act, sales tax was imposed by the provisions of the Principal Act repealed by sub-section (1) upon the sale value of any goods, that sales tax continues to be imposed as if those provisions had not been repealed.

NOTE

1. No. 32, 1930, as amended. For previous amendments, see 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; 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; Nos. 58 and 87, 1982; and No. 85, 1984.

[Minister’s second reading speech made in—

House of Representatives on 19 September 1985

Senate on 29 November 1985