SALES TAX (No. 6).
No. 50 of 1952.
An Act to amend the Sales Tax Act (No. 6) 1930–1951.
[Assented to 30th September, 1952.]
BE it enacted by the Queen’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) 1952.
(2.) The Sales Tax Act (No. 6) 1930–1951*, as amended by this Act, may be cited as the Sales Tax Act (No. 6) 1930–1952.
Commencement.
2. This Act shall be deemed to have come into operation on the seventh day of August, One thousand nine hundred and fifty-two.
3. Sections three and four of the Sales Tax Act (No. 6) 1930–1951 are repealed and the following sections inserted in their stead:—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 seventh day of August, One thousand nine hundred and fifty-two, sold by him or applied by him to his 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 Second Schedule to the Sales Tax (Exemptions and Classifications) Act 1935–1952—20 per centum;
(b) in respect of goods covered by the Third Schedule to the Sales Tax (Exemptions and Classifications) Act 1935–1952—33⅓ per centum;
(c) in respect of goods covered by the Fourth Schedule to the Sales Tax (Exemptions and Classifications) Act 1935–1952—50 per centum; and
(d) in respect of goods not covered by the Second, Third or Fourth Schedule to the Sales Tax (Exemptions and Classifications) Act 1935–1952 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—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 The sales tax imposed by the provisions repealed by this Act upon the sale value of goods imported into Australia by a taxpayer and, on or after the twenty-seventh day of September, One thousand nine hundred and fifty-one, 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of this Act, sold by him or applied by him to his own use continues to be imposed as if those provisions had not been repealed.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 (No. 6) Act 1952 was enacted by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, on 30th September 1952. The Act was designed to amend the Sales Tax Act (No. 6) 1930–1951, addressing issues related to the rates of sales tax imposed on goods imported into Australia and sold or applied for personal use by a taxpayer. The Act repealed specific sections of the earlier Act and introduced new rates for sales tax, effective from 7th August 1952. This legislative amendment was intended to better regulate and structure the taxation on goods sold within the country, ensuring the imposition of tax was both clear and effectively managed under the new rates.
Scope and Application
The Sales Tax Act (No. 6) 1952 amends the Sales Tax Act (No. 6) 1930–1951 to impose sales tax on the sale value of goods imported into Australia by a taxpayer, provided these sales occur on or after the seventh of August, 1952. The Act applies to any taxpayer who imports goods into Australia for the purposes of selling them or applying them to their own use. This legislation applies across the Commonwealth of Australia, thereby encompassing all states and territories. The rates of sales tax vary depending on the type of goods, with different percentages specified in the Second, Third, and Fourth Schedules of the Sales Tax (Exemptions and Classifications) Act 1935–1952, as well as a default rate for goods not covered by those schedules. The Act specifies exclusions through these schedules, detailing which goods are exempt from sales tax or fall under specific tax rates. The application of the Act can be further refined through subordinate instruments, which may provide additional classifications or exemptions.
Key Provisions
The Sales Tax Act (No. 6) 1952 introduces significant amendments to the Sales Tax Act (No. 6) 1930–1951, establishing new tax rates and categories for sales tax. Under section 3, sales tax is imposed at specified rates on the sale value of goods imported into Australia by a taxpayer and sold or used by them after the commencement date of this Act. Section 4 sets out the new rates of sales tax: 20% for goods listed in the Second Schedule of the Sales Tax (Exemptions and Classifications) Act 1935–1952, 33⅓% for those in the Third Schedule, 50% for those in the Fourth Schedule, and 12½% for goods not covered by these schedules unless otherwise exempt by the Sales Tax (Exemptions and Classifications) Act 1935–1952.
The Act imposes several obligations on taxpayers, primarily the requirement to calculate and remit the appropriate sales tax on the sale value of imported goods. It mandates that taxpayers accurately classify the goods according to the schedules in the Sales Tax (Exemptions and Classifications) Act 1935–1952 and apply the corresponding tax rates. Taxpayers must also ensure that the tax is paid to the relevant authorities within the specified timeframes, maintaining proper records to substantiate their tax liabilities.
Failure to comply with the provisions of the Act may result in civil or criminal penalties. While specific penalties are not detailed in the provided text, it is reasonable to infer that breaches of tax obligations could lead to fines, interest on unpaid taxes, or other administrative penalties. For more severe or deliberate violations, criminal charges might be pursued, potentially resulting in imprisonment depending on the jurisdiction's criminal law. The Act’s provisions emphasise the importance of adhering to the stipulated tax rates and classifications to avoid legal repercussions.