SALES TAX (No. 6).
No. 69 of 1951.
An Act to amend the Sales Tax Act (No. 6) 1930-1950.
[Assented to 11th December, 1951.]
BE it enacted by the King’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—
Short title and citation.
1.—(1.) This Act may be cited as the Sales Tax Act (No. 6) 1951.
(2.) The Sales Tax Act (No. 6) 1930-1950, as amended by this Act, may be cited as the Sales Tax Act (No. 6) 1930-1951.
Commencement.
2. This Act shall be deemed to have come into operation on the twenty-seventh day of September, One thousand nine hundred and fifty-one.
3. Sections three and four of the Sales Tax Act (No. 6) 1930-1950 are repealed and the following sections inserted in their stead:—
Imposition of tax.
“3. Sales tax is imposed, at the rates specified in the next succeeding section, upon the sale value of goods imported into Australia by a taxpayer and, on or after the twenty-seventh day of September, One thousand nine hundred and fifty-one, sold by him or applied by him to his own use.
Rates of tax.
“4. The rates of the sales tax are—
(a) in respect of goods covered by the Second Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1951— 20 per centum;
(b) in respect of goods covered by the Third Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1951—25 per centum;
(c) in respect of goods covered by the Fourth Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1951—33⅓ per centum;
(d) in respect of goods covered by the Fifth Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1951—50 per centum;
(e) in respect of goods covered by the Sixth Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1951—66⅔ per centum; and
(f) in respect of goods not covered by the Second, Third, Fourth. Fifth or Sixth Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1951 and on the sale value of which it is not provided by that Act that sales tax shall not be payable—12½ per centum.”.
Saving.
4. The sales tax imposed by the provisions repealed by this Act upon the sale value of goods imported into Australia by a taxpayer and, on or after the thirteenth day of October, One thousand nine hundred and fifty, and before the date of commencement of this Act, sold by him or applied by him to his own use continues to be imposed as if those provisions had not been repealed.
Overview
The Sales Tax Act (No. 6) 1951 was enacted by the Commonwealth Parliament to amend the Sales Tax Act (No. 6) 1930-1950, thereby updating the rates and classifications of sales tax on goods imported into Australia. This Act was introduced to address the need for a revised sales tax framework to better reflect the economic conditions and fiscal requirements of the time. It aims to impose sales tax at specified rates on the sale value of goods imported into Australia and sold or used by the importer after the commencement of the Act. The legislative intent is to ensure that sales tax is levied appropriately on different categories of goods, with varied tax rates applied according to the classification of the goods.
The Sales Tax Act (No. 6) 1951 specifies that the sales tax rates are to be applied to goods as detailed in the schedules of the Sales Tax (Exemptions and Classifications) Act 1935-1951, with certain goods not covered by these schedules being subject to a default tax rate. This Act also includes a saving provision, ensuring that sales tax imposed under the repealed provisions continues to apply to certain transactions occurring between the repeal and the commencement of this Act.
Scope and Application
The Sales Tax Act (No. 6) 1951 applies to taxpayers who import goods into Australia and subsequently sell or apply those goods to their own use on or after the specified commencement date. The Act imposes a sales tax on the sale value of these imported goods, with the tax rate varying according to the classification of the goods as outlined in the Sales Tax (Exemptions and Classifications) Act 1935-1951. The Act's jurisdictional reach is national, as it is a Commonwealth Act, thereby applying across all states and territories of Australia. The Act does not explicitly provide for any exclusions, exemptions, or thresholds beyond those defined in the referenced classification Act. The Act may also extend or restrict its application through subordinate instruments, which would detail further classifications and exemptions, although the primary Act itself does not specify these.
Key Provisions
The main operative sections of the Sales Tax (No. 6) Act 1951 (C1951A00069) introduce a revised sales tax regime. Specifically, Section 3 imposes a sales tax on the sale value of goods imported into Australia by a taxpayer and sold by them or applied to their own use on or after 27 September 1951. This tax is levied at varying rates as specified in Section 4, which outlines the tax rates based on the classification of goods under the Sales Tax (Exemptions and Classifications) Act 1935-1951. Goods are categorised into six schedules, each subject to different tax rates ranging from 12½ per cent to 66⅔ per cent. Additionally, any goods not covered by these schedules and not exempted by the Sales Tax (Exemptions and Classifications) Act 1935-1951 are subject to a 12½ per cent tax.
The Act imposes several obligations on taxpayers. Firstly, they must ensure that sales tax is calculated and paid on the sale value of goods imported into Australia and subsequently sold or used by them, as per the rates specified in Section 4. The tax must be reported and remitted to the relevant authorities within the prescribed timeframes. Additionally, taxpayers must keep accurate records of their transactions and be able to provide documentation to support their tax calculations and payments. This includes maintaining records of the goods imported, the value of the sales, and the applicable tax rates.
Failure to comply with the provisions of the Sales Tax (No. 6) Act 1951 can result in various penalties and legal consequences. While the Act does not specify particular penalties, breaches of tax laws generally can lead to civil or criminal proceedings. Civil penalties may include fines and interest on unpaid taxes. Criminal penalties, which can be more severe, may include imprisonment depending on the severity and intent of the breach. The exact penalties would be determined based on the specific circumstances of the case and in accordance with other applicable tax laws and regulations.