Sales Tax Acts Amendment Act 1986

Administered by Department of the Treasury

Legislation au C2004A03341 Not in force Act

Legislation content

Sales Tax Acts Amendment Act 1986

No. 100 of 1986

TABLE OF PROVISIONS

PART I—PRELIMINARY

Section

1. Short title

2. Commencement

PART II—AMENDMENT OF SALES TAX ACT (NO. 1) 1930

3. Principal Act

4. Rates of tax

PART III—AMENDMENT OF SALES TAX ACT (NO. 2) 1930

5. Principal Act

6. Rates of tax

PART IV—AMENDMENT OF SALES TAX ACT (NO. 3) 1930

7. Principal Act

8. Rates of tax

PART V—AMENDMENT OF SALES TAX ACT (NO. 4) 1930

9. Principal Act

10. Rates of tax

PART VI—AMENDMENT OF SALES TAX ACT (NO. 5) 1930

11. Principal Act

12. Rates of tax

TABLE OF PROVISIONS—continued

Section

PART VII—AMENDMENT OF SALES TAX ACT (NO. 6) 1930

13. Principal Act

14. Rates of tax

PART VIII—AMENDMENT OF SALES TAX ACT (NO. 7) 1930

15. Principal Act

16. Rates of tax

PART IX—AMENDMENT OF SALES TAX ACT (NO. 8) 1930

17. Principal Act

18. Rates of tax

PART X—AMENDMENT OF SALES TAX ACT (NO. 9) 1930

19. Principal Act

20. Rates of tax

PART XI—AMENDMENT OF SALES TAX ACT (NO. 11 A) 1985

21. Principal Act

22. Rates of tax

PART XII—AMENDMENT OF SALES TAX ACT (NO. 11b) 1985

23. Principal Act

24. Rates of tax

PART XIII—SAVINGS

25. Savings

Sales Tax Acts Amendment Act 1986

No. 100 of 1986

 

An Act to amend various Acts relating to sales tax, and for related purposes

[Assented to 17 October 1986]

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

PART I—PRELIMINARY

Short title

1. This Act may be cited as the Sales Tax Acts Amendment Act 1986.

Commencement

2. (1) Sections 1 and 2 shall come into operation on the day on which this Act receives the Royal Assent.

(2) The remaining provisions of this Act shall be deemed to have come into operation immediately after the commencement of sub-section 5 (2) of the Sales Tax (Exemptions and Classifications) Amendment Act 1986.

PART II—AMENDMENT OF SALES TAX ACT (NO. 1) 1930

Principal Act

3. The Sales Tax Act (No. 1) 19301 is in this Part referred to as the Principal Act.

Rates of tax

4. Section 4 of the Principal Act is amended—

(a) by omitting from paragraph (b) “or Sixth”; and

(b) by omitting from paragraph (d) “, Fifth or Sixth” and substituting “or Fifth”.

PART III—AMENDMENT OF SALES TAX ACT (NO. 2) 1930

Principal Act

5. The Sales Tax Act (No. 2) 19302 is in this Part referred to as the Principal Act.

Rates of tax

6. Section 4 of the Principal Act is amended—

(a) by omitting from paragraph (b) “or Sixth”; and

(b) by omitting from paragraph (d) “, Fifth or Sixth” and substituting “or Fifth”.

PART IV—AMENDMENT OF SALES TAX ACT (NO. 3) 1930

Principal Act

7. The Sales Tax Act (No. 3) 19303 is in this Part referred to as the Principal Act.

Rates of tax

8. Section 4 of the Principal Act is amended—

(a) by omitting from paragraph (b) “or Sixth”; and

(b) by omitting from paragraph (d) “, Fifth or Sixth” and substituting “or Fifth”.

PART V—AMENDMENT OF SALES TAX ACT (NO. 4) 1930

Principal Act

9. The Sales Tax Act (No. 4) 19304 is in this Part referred to as the Principal Act.


Rates of tax

10. Section 4 of the Principal Act is amended—

(a) by omitting from paragraph (b) “or Sixth”; and

(b) by omitting from paragraph (d) “, Fifth or Sixth” and substituting “or Fifth”.

PART VI—AMENDMENT OF SALES TAX ACT (NO. 5) 1930

Principal Act

11. The Sales Tax Act (No. 5) 19305 is in this Part referred to as the Principal Act.

Rates of tax

12. Section 4 of the Principal Act is amended—

(a) by omitting from paragraph (b) “or Sixth”; and

(b) by omitting from paragraph (d) “, Fifth or Sixth” and substituting “or Fifth”.

PART VII—AMENDMENT OF SALES TAX ACT (NO. 6) 1930

Principal Act

13. The Sales Tax Act (No. 6) 19367 is in this Part referred to as the Principal Act.

Rates of tax

14. Section 4 of the Principal Act is amended—

(a) by omitting from paragraph (b) “or Sixth”; and

(b) by omitting from paragraph (d) “, Fifth or Sixth” and substituting “or Fifth”.

PART VIII—AMENDMENT OF SALES TAX ACT (NO. 7) 1930

Principal Act

15. The Sales Tax Act (No. 7) 19307 is in this Part referred to as the Principal Act.

Rates of tax

16. Section 4 of the Principal Act is amended—

(a) by omitting from paragraph (b) “or Sixth”; and

(b) by omitting from paragraph (d) “, Fifth or Sixth” and substituting “or Fifth”.


PART IX—AMENDMENT OF SALES TAX ACT (NO. 8) 1930

Principal Act

17. The Sales Tax Act (No. 8) 19308 is in this Part referred to as the Principal Act.

Rates of tax

18. Section 4 of the Principal Act is amended—

(a) by omitting from paragraph (b) “or Sixth”; and

(b) by omitting from paragraph (d) “, Fifth or Sixth” and substituting “or Fifth”.

PART X—AMENDMENT OF SALES TAX ACT (NO. 9) 1930

Principal Act

19. The Sales Tax Act (No. 9) 19309 is in this Part referred to as the Principal Act.

Rates of tax

20. Section 4 of the Principal Act is amended—

(a) by omitting from paragraph (b) “or Sixth”; and

(b) by omitting from paragraph (d) “, Fifth or Sixth” and substituting “or Fifth”.

PART XI—AMENDMENT OF SALES TAX ACT (NO. 11a) 1985

Principal Act

21. The Sales Tax Act (No. 11a) 198510 is in this Part referred to as the Principal Act.

Rates of tax

22. Section 6 of the Principal Act is amended—

(a) by omitting from paragraph (b) “or Sixth”; and

(b) by omitting from paragraph (c) “, Fifth or Sixth” and substituting “or Fifth”.

PART XII—AMENDMENT OF SALES TAX ACT (NO. 11b) 1985

Principal Act

23. The Sales Tax Act (No. 11b) 198511 is in this Part referred to as the Principal Act.

Rates of tax

24. Section 6 of the Principal Act is amended—

(a) by omitting from paragraph (b) “or Sixth”; and

(b) by omitting from paragraph (c) “, Fifth or Sixth” and substituting “or Fifth”.


PART XIII—SAVINGS

Savings

25. Where, before the commencement of this Act, sales tax was imposed by a provision of an Act amended by this Act upon the sale value of any goods, that sales tax continues to be imposed as if that provision had not been amended.

 

NOTES

1. No. 26, 1930, as amended, For previous amendments, see No. 63, 1930; No. 26, 1931; No. 32, 1936; No. 30, 1938; No. 16, 1939; Nos. 3 and 77, 1940; No. 33, 1941; No. 7, 1942; No. 45, 1943; No. 58, 1946; No. 55, 1949; No. 38, 1950; No. 64, 1951; No. 45, 1952; No. 54, 1953; No. 46, 1954; No. 6, 1956; No. 72, 1957; No. 89, 1960; Nos. 2 and 77, 1961; No. 5, 1962; No. 76, 1964; No. 88, 1968; No. 69, 1970; No. 15, 1975; No. 144, 1978; No. 133, 1981; Nos. 55 and 84, 1982; No. 82, 1984; and No. 146, 1985.

2. No. 28, 1930, as amended, For previous amendments, see No. 28, 1931; No. 33, 1936; No. 31, 1938; No. 17, 1939; Nos. 4 and 78, 1940; No. 34, 1941; No. 8, 1942; No. 46, 1943; No. 59, 1946; No. 56, 1949; No. 39, 1950; No. 65, 1951; No. 46, 1952; No. 55, 1953; No. 47, 1954; No. 7, 1956; No. 73, 1957; No. 90, 1960; Nos. 3 and 78, 1961; No. 6, 1962; No. 77, 1964; No. 89, 1968; No. 70, 1970; No. 16, 1975; No. 145, 1978; No. 134, 1981; Nos. 56 and 85, 1982; No. 83, 1984; and No. 147, 1985.

3. No. 30, 1930, as amended, For previous amendments, see No. 30, 1931; No. 34, 1936; No. 32, 1938; No. 18, 1939; Nos. 5 and 79, 1940; No. 35, 1941; No. 9, 1942; No. 47, 1943; No. 60, 1946; No. 57, 1949; No. 40, 1950; No. 66, 1951; No. 47, 1952; No. 56, 1953; No. 48, 1954; No. 8, 1956; No. 74, 1957; No. 91, 1960; Nos. 4 and 79, 1961; No. 7, 1962; No. 78, 1964; No. 90, 1968; No. 71, 1970; No. 17, 1975; No. 146, 1978; No. 135, 1981; Nos. 57 and 86, 1982; No. 84, 1984; and No. 148, 1985.

4. 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; No. 85, 1984; and No. 149, 1985.

5. No. 34, 1930, as amended, For previous amendments, see No. 34, 1931; No. 36, 1936; No. 34, 1938; No. 20, 1939; Nos. 7 and 81, 1940; No. 37, 1941; No. 11, 1942; No. 49, 1943; No. 62, 1946; No. 59, 1949; No. 42, 1950; No. 68, 1951; No. 49, 1952; No. 58, 1953; No. 50, 1954; No. 10, 1956; No. 76, 1957; No. 93, 1960; Nos. 6 and 81, 1961; No. 9, 1962; No. 80, 1964; No. 92, 1968; No. 73, 1970; No. 19, 1975; No. 148, 1978; No. 137, 1981; Nos. 59 and 88, 1982; No. 86, 1984; and Nos. 48 and 150, 1985.

6. No. 36, 1930, as amended, For previous amendments, see No. 36, 1931; No. 48, 1932; No. 37, 1936; No. 35, 1938; No. 21, 1939; Nos. 8 and 82, 1940; No. 38, 1941; No. 12, 1942; No. 50, 1943; No. 63, 1946; No. 60, 1949; No. 43, 1950; No. 69, 1951; No. 50, 1952; No. 59, 1953; No. 51, 1954; No. 11, 1956; No. 77, 1957; No.


NOTES—continued

94, 1960; Nos. 7 and 82, 1961; No. 10, 1962; No. 81, 1964; No. 93, 1968; No. 74, 1970; No. 20, 1975; No. 149, 1978; No. 138, 1981; Nos. 60 and 89, 1982; No. 87, 1984; and No. 151, 1985.

7. No. 38, 1930, as amended, For previous amendments, see No. 38, 1931; No. 38, 1936; No. 36, 1938; No. 22, 1939; Nos. 9 and 83, 1940; No. 39, 1941; No. 13, 1942; No. 51, 1943; No. 64, 1946; No. 61, 1949; No. 44, 1950; No. 70, 1951; No. 51, 1952; No. 60, 1953; No. 52, 1954; No. 12, 1956; No. 78, 1957; No. 95, 1960; Nos. 8 and 83, 1961; No. 11, 1962; No. 82, 1964; No. 94, 1968; No. 75, 1970; No. 21, 1975; No. 150, 1978; No. 139, 1981; Nos. 61 and 90, 1982; No. 88, 1984; and No. 152, 1985.

8. No. 40, 1930, as amended, For previous amendments, see No. 40, 1931; No. 39, 1936; No. 37, 1938; No. 23, 1939; Nos. 10 and 84, 1940; No. 40, 1941; No. 14, 1942; No. 52, 1943; No. 65, 1946; No. 62, 1949; No. 45, 1950; No. 71, 1951; No. 52, 1952; No. 61, 1953; No. 53, 1954; No. 13, 1956; No. 79, 1957; No. 96, 1960; Nos. 9 and 84, 1961; No. 12, 1962; No. 83, 1964; No. 95, 1968; No. 76, 1970; No. 22, 1975; No. 151, 1978; No. 140, 1981; Nos. 62 and 91, 1982; No. 89, 1984; and No. 153, 1985.

9. No. 42, 1930, as amended, For previous amendments, see No. 42, 1931; No. 10, 1935; No. 40, 1936; No. 38, 1938; No. 24, 1939; Nos. 11 and 85, 1940; No. 41, 1941; No. 15, 1942; No. 53, 1943; No. 66, 1946; No. 63, 1949; No. 46, 1950; No. 72, 1951; No. 53, 1952; No. 62, 1953; No. 54, 1954; No. 14, 1956; No. 80, 1957; No. 97, 1960; Nos. 10 and 85, 1961; No. 13, 1962; No. 84, 1964; No. 96, 1968; No. 77, 1970; No. 23, 1975; No. 152, 1978; No. 141, 1981; Nos. 63 and 92, 1982; No. 90, 1984; and No. 154, 1985.

10. No. 180, 1985.

11. No. 181, 1985.

[Minister’s second reading speech made in—

House of Representatives on 19 August 1986

Senate on 24 September 1986]

Overview

The Sales Tax Acts Amendment Act 1986, assented to on 17 October 1986, was enacted by the Queen, in accordance with the authority vested in her by the Parliament of the Commonwealth of Australia. This legislation aims to amend various Acts relating to sales tax, addressing specific gaps and updating the legal framework. The amendments pertain to the Sales Tax Act (No. 1) 1930 through to the Sales Tax Act (No. 9) 1930, as well as the Sales Tax Act (No. 11a) 1985 and the Sales Tax Act (No. 11b) 1985. The primary objective of the Act is to modify the rates of tax by omitting references to a "Sixth" rate and adjusting the corresponding references to a "Fifth" rate within the specified sections of the principal Acts. Additionally, the Act ensures that any sales tax imposed before the commencement of this Act continues to apply as if the amendments had not been enacted.

Scope and Application

The Sales Tax Acts Amendment Act 1986 is a Commonwealth Act aimed at amending various sales tax-related Acts, thereby affecting both the entities and individuals subject to sales tax regulations within Australia. The Act applies to sales tax imposed by the amended Acts, which include the Sales Tax Act (No. 1) 1930 through to the Sales Tax Act (No. 9) 1930, as well as the Sales Tax Act (No. 11a) 1985 and the Sales Tax Act (No. 11b) 1985. These Acts impose sales tax on the sale of goods, and the amendments primarily focus on modifying the tax rates and certain classifications of goods. The Act’s geographic reach is national, impacting all sales tax transactions across Australia. The Act includes provisions for savings, ensuring that any sales tax imposed before the Act’s commencement continues to apply as if the amendments had not been made. The Act does not explicitly state any exclusions, exemptions, or thresholds, but such details would be found in the subordinate instruments or regulations made under the amended Acts.

Key Provisions

The Sales Tax Acts Amendment Act 1986 (Cth) amends various Sales Tax Acts to revise the rates of tax. Each Part of the Act refers to a specific Sales Tax Act and modifies the rates of tax by amending the relevant section. For instance, Part II amends the Sales Tax Act (No. 1) 1930, modifying section 4 by removing references to "Sixth" in paragraphs (b) and (d) and substituting "Fifth" in paragraph (d). This amendment is replicated across multiple Sales Tax Acts listed in Parts III through X, each time targeting section 4 for the same modifications. Additionally, Parts XI and XII amend the Sales Tax Act (No. 11a) 1985 and Sales Tax Act (No. 11b) 1985 respectively, targeting section 6 in a similar manner, by removing "Sixth" in paragraphs (b) and (c) and substituting "Fifth" in paragraph (c). The Act imposes specific obligations on entities subject to the Sales Tax Acts. These entities must comply with the amended rates of tax as specified in the respective Sales Tax Acts. This includes ensuring that the appropriate tax rates are applied to taxable sales in accordance with the modifications outlined in the Act. The entities governed by these Sales Tax Acts must also maintain accurate records and documentation to demonstrate compliance with the revised tax rates. For breaches of the provisions set out in the Sales Tax Acts, the Act does not explicitly outline specific offences, penalties, or consequences within the provided text. However, it is reasonable to infer that non-compliance with tax obligations and failure to apply the correct tax rates as amended by this Act could lead to legal repercussions. Typically, such breaches might result in penalties as prescribed by the respective Sales Tax Acts, which could include fines or other civil and criminal sanctions depending on the severity and intent of the breach. The exact penalties would be determined by the relevant Sales Tax Act and applicable tax laws in force at the time of the breach.

Legal classification tags

Area of Law
Taxation Law
Instrument
Act
Concepts
Commencement Provisions
Rates of tax
Savings Provisions

Interactions

Authorises

All Versions

Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.