Sales Tax Assessment Act (No. 6) 1932

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SALES TAX ASSESSMENT (No. 6).

No. 44 of 1932.

An Act to amend the Sales Tax Assessment Act (No. 6) 1930–1931.

[Assented to 5th October, 1932.]

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 Assessment Act (No. 6) 1932.

(2.) The Sales Tax Assessment Act (No. 6) 1930–1931 is in this Act referred to as the Principal Act.

(3.) The Principal Act, as amended by this Act, may be cited as the Sales Tax Assessment Act (No. 6) 1930–1932.

Amendment of title.

2. The title of the Principal Act is amended by inserting after the word “Importer,” the words “or applied to his own use,”.

Sales Tax.

3. Section three of the Principal Act is amended by omitting all the words after the word “Australia” and inserting in their stead the words “by a taxpayer—

(a) either before or after the commencement of this Act and sold by him on or after the first day of August, One thousand nine hundred and thirty; or

(b) after the commencement of this Act, and applied by him to his own use on or after the date of the commencement of the Sales Tax Act (No. 6) 1932.”

Sale value of goods.

4. Section four of the Principal Act is amended—

(a) by inserting in sub-section (1.) after the word “person” (first occurring) the words”, or a person required to be registered”;

(b) by inserting after sub-section (1.) the following sub-section:—

“(1a.) For the purposes of this Act the sale value of goods imported by a registered person who quoted his certificate on the Customs entry relating to those goods, and who applies those goods to his own use, shall be the amount which would have been the sale value of those goods for purposes of the Sales Tax Assessment Act (No. 5) 1930–1931 if that person had not so quoted his certificate.”; and

(c) by omitting from sub-section (2.) the words “the last preceding sub-section” and inserting in their stead the words “subsection (1.) of this section”.

Liability for tax.

5. Section five of the Principal Act is amended by omitting the word “vendor” and inserting in its stead the word “importer”.

Rebates.

6. Section five a of the Principal Act is amended by adding at the end thereof the following sub-section:—

“(2.) Where, upon the death or bankruptcy of a registered person to whom this section applies, or otherwise by devolution of the estate of that person, the ownership of goods purchased as specified in this section becomes vested in some other person, that other person shall, if he becomes liable to pay tax in respect of any sale by retail of those goods, be entitled to a rebate of that tax to the extent specified in this section.”.

7. Section seven of the Principal Act is omitted and the following section inserted in its stead:—

Returns, &c.

“7. Every person who, during any month—

(a) makes any of the sales specified in sub-section. (1.) of section four of this Act; or

(b) applies to his own use any goods specified in sub-section (1a.) of section four of this Act,

shall, within twenty-one days after the close of that month, furnish to the Commissioner a return in the prescribed form—

(i) in cases to which paragraph (a) of this section applies—setting forth the aggregate of the amounts for which the goods were sold during that month, together with the aggregate of all discounts, rebates, deductions or other credits given during that month in respect of those sales and such other information as is prescribed; and

(ii) in cases to which paragraph (b) of this section applies—setting forth full particulars of the goods so applied and such other information as is prescribed.”.

Time of payment of tax.

8. Section nine of the Principal Act is amended by inserting after the word “him” the words “or applied to his own use”.

Refunds of tax.

9. Section eleven of the Principal Act is amended by adding at the end thereof the following sub-section:—

“(3.) Where goods are sold by any person to the Government of the Commonwealth or the Government of a State, and the Commissioner is satisfied—

(a) that the goods are for the official use of a Government Department or of an authority specified in paragraph (a) of section six of this Act, and are not for re-sale, and, in the case of goods sold to the Government of a State, an arrangement of the kind specified in that paragraph has been made between the Governor-General and the Governor of the State,

(b) that tax has been paid or is payable under this Act in respect of some prior act, operation or transaction in relation to those goods, or goods used in, wrought into or attached to those goods,

(c) that the amount of that tax has been paid or is payable by the person who so sold the goods, or has been wholly or partly included in the price for which that person purchased those goods, or the goods used in, wrought into or attached to those goods, and

(d) that the amount of that tax has been excluded wholly or in part from the price for which the goods were sold by that person to the Government or Government authority,

the Commissioner may refund or pay to that person the amount which, in the opinion of the Commissioner, was so excluded.”.

Amendment of Schedule.

10. The Schedule to the Principal Act is amended—

(a) by inserting after the item commencing with the words “Agricultural and horticultural” the items—

“Agricultural and other machinery and implements, viz.—

Chaff cutters and horse gears;

Chaff cutter knives;

Cheese presses;

Churns;

Combined corn shellers, huskers and baggers;

Corn shellers and corn huskers, and combined corn shellers and huskers;

Cotton gins;

Cream separators;

Cultivators;

Dairy coolers;

Discs for agricultural implements;

Drills—seed, grain and fertilizer;

Engines for use in farming and pastoral pursuits;

Farm tractors;

Fertilizer spreaders;

Field mowers;

Fire rakes and fire ploughs;

Fruit grading, sorting and cleansing machines;

Garden and field spraying machines and spray pumps;

Harrows;

Hay presses;

Hay rakes—horse-drawn, and hand-worked rakes and ploughs combined;

Hay tedders;

Lucerne bunchers;

Machine for planting seedlings;

Maize harvesters and maize binders;

Milking machines;

Pasteurizers and jacketed vats or jacketed tanks, and also enamelled vats or tanks not jacketed, including those fitted with agitators or stirrers, capable of use as pasteurizers or coolers or as storage receptacles;

Ploughs, plough shares, plough mouldboards, and mouldboard plates in the flat;

Potato planters, raisers, diggers and sorters;

Reapers and binders;

Reaper threshers and harvesters;

Seats, poles, swingle-bars, yokes and trees for agricultural machines;

Scarifiers;

Scoops for use in farming or pastoral pursuits;

Sheep shearing machines;

Straw stackers;

Strippers and stripper harvesters;

Stump extractors and lifting jacks for use in farming or pastoral pursuits;

Sub-surface packers for agricultural purposes;

Threshing machines;

Wagons, drays and spring drays for use in farming or pastoral pursuits;

Wheat grading and pickling machines;

Winnowers and winnower forks (wood and steel);

Wool presses;

and parts thereof, not being parts of a kind that are ordinarily used for any other purposes;”

“Agricultural, horticultural and viticultural spraying and dusting materials, and preparations and materials to be used in the checking of noxious weeds, plant and seed insect pests and plant and seed diseases;”;

(b) by inserting after the item commencing with the word “Bags” the item—

“Bee-keepers’ equipment but not including articles ordinarily used for any other purpose;”;

“Binder twine;

Blow-fly traps;

Chemicals sold to a person engaged in the mining industry for use in the recovery of gold, silver or base metals by the flotation, cyaniding, electrolytic or similar processes;”;

(d) by inserting after the item commencing with the words “Crude oil” the items—

“Dips and washes for cattle or sheep;

Explosives sold to a person engaged in the mining industry for use in that industry;”;

(e) by omitting the item commencing with the word “Films” and inserting in its stead the item—

“Films covered by clause (b) of paragraph (2.) of sub-item (c) of item 320 of the Customs Tariff 1921–1930;”;

(f) by omitting the item—

“Flotation reagents sold to a person engaged in the mining industry for use in that industry;”

and inserting in its stead the item—

“Fumigators for extermination of rabbits;”;

(g) by inserting after the item “Kerosene” the items—

“Lime for use in farming pursuits;

Machinery and parts thereof to be used in the mining industry;

Nets and netting for fishing and cotton for repair thereof;”;

(h) by inserting after the item “Petrol” the items—

“Poultry farmers’ equipment, viz., incubators, brooders, trap-nests, feeders, hoppers, fountains and waterers;

Preparations for use in the prevention, cure or eradication of diseases or pests in poultry, birds or live-stock;

Rabbit poisons;

Rape seed for pasture purposes;

Sheet iron, galvanized—flat and corrugated;

Stockinette and hessian for use in the manufacture of meat wraps;”; and

(i) by inserting after the item “Tobacco” the items—

“Traps for rabbits and dingoes;

Water bore casings;

Water pipes (galvanized) not exceeding 3 inches in diameter, and galvanized pipe fittings therefor; windmills and towers, pumps, pump jacks, power pumping heads, pump valves, pump rods, pump rod joints, tank stands, tanks and troughing, and water sprinklers, for use in farming, pastoral or mining activities;

Wire netting, barbed wire and iron or steel wire of gauges 8 to 14; manufactured field wire fencing and gates, and fencing droppers and posts for wire fencing, which are ordinarily used in farming or pastoral pursuits;”.

Remission of tax on chaff bags.

11. Where any bags or sacks used for chaff and imported into Australia have been sold in Australia by the importer on or after the first day of August One thousand nine hundred and thirty and prior to the tenth day of July One thousand nine hundred and thirty-one—

(a) if sales tax has not been paid in respect of those sales—sales tax shall not be payable in respect thereof;

(b) if sales tax has been paid in respect of those sales and the Commissioner is satisfied that the tax has not been passed on to or been paid by the user of the bags or, if so passed on and paid by the user of the bags, has been refunded to him by the person who paid the tax—the Commissioner may refund the tax to that person.

Commencement.

12.—(1.) The amendment effected by section ten of this Act in respect of the goods specified in paragraph (e) of that section shall be deemed to have commenced on the tenth day of August, One thousand nine hundred and thirty-one.

(2.) The amendments effected by section ten of this Act in respect of the items specified in paragraphs (a), (c), (d), (f), (g), (h) and (i) of that section shall be deemed to have commenced on the second day of September, One thousand nine hundred and thirty-two.

Overview

The Sales Tax Assessment Act (No. 6) 1932 was enacted to amend the Sales Tax Assessment Act (No. 6) 1930–1931. This legislation was introduced to address the need for adjustments in the sales tax regime during the early 1930s, a period marked by economic hardship and fiscal policy reform. Enacted by the Commonwealth Parliament, the primary objective of this Act was to refine the scope and application of sales tax, ensuring it more accurately reflected economic realities and tax liabilities. The Act sought to clarify the definition of taxable sales and the value of goods sold or applied to personal use, thus providing a more precise framework for tax assessment and compliance. This Act introduced several amendments to the Principal Act, including adjustments to the sales tax provisions, the sale value of goods, liability for tax, rebates, and the schedule of exempt and taxable items. It also provided for the remission of tax on certain goods and established the conditions under which refunds of tax could be granted, particularly in cases where goods were sold to government entities. By amending the Sales Tax Assessment Act (No. 6) 1930–1931, this legislation aimed to create a more equitable and efficient tax system that better supported the economic conditions of the time.

Scope and Application

The Sales Tax Assessment Act (No. 6) 1932 amends the Sales Tax Assessment Act (No. 6) 1930–1931, applying to both importers and taxpayers who sell or use imported goods in Australia, whether before or after the Act's commencement. The Act imposes a sales tax on such goods, modifying the definition of the sale value for registered persons applying imported goods to their own use. It also alters the liability for tax, ensuring that importers, rather than vendors, are responsible for the tax. Additionally, it provides for rebates on tax in cases of the death, bankruptcy, or estate devolution of a registered person. The Act requires monthly returns from persons making specified sales or applying goods to their own use and mandates the time of tax payment, including for goods applied to personal use. Refunds of tax are permitted under specific conditions, such as when goods are sold to government entities for official use. The Act extends its application through amendments to the Principal Act's schedule, detailing specific goods subject to sales tax, and includes provisions for the remission of tax on chaff bags under certain conditions. The Act's provisions apply throughout the Commonwealth of Australia, with certain sections commencing on specified dates to allow for staggered implementation.

Key Provisions

The Sales Tax Assessment Act (No. 6) 1932, as amended, outlines significant changes to the Sales Tax Assessment Act (No. 6) 1930–1931, primarily focusing on the scope of sales tax application, the calculation of sale values, and the procedures for tax refunds and returns. Section 3 of the Act redefines the scope of sales tax to include goods imported either before or after the commencement of this Act and sold on or after August 1, 1930, or applied by the importer to their own use on or after the commencement date of the Sales Tax Act (No. 6) 1932. This amendment broadens the tax net to capture more transactions and uses of imported goods. The Act imposes specific obligations on taxpayers and importers. For instance, Section 4(1) requires any person or a registered individual to disclose the sale value of goods for tax purposes. Notably, Section 4(1a) provides a specific method for calculating the sale value of goods for registered persons who quote their certificate on Customs entries and apply those goods to their own use. Furthermore, Section 7 mandates that every person making specified sales or applying goods to their own use must furnish a return to the Commissioner within twenty-one days after the end of each month, detailing the sales or applications and any other required information. The Act also delineates the consequences of non-compliance. While the Act does not explicitly outline criminal penalties, it does specify administrative and financial repercussions for failure to comply with the reporting and payment requirements. For instance, late or inaccurate returns may result in the imposition of penalties or interest on the unpaid tax, as per the broader tax laws applicable at the time. Additionally, Section 11 allows the Commissioner to refund tax paid in certain circumstances, provided the tax has not been passed on to the end-user or has been refunded to the original payer. This provision offers a remedy for taxpayers who can demonstrate undue tax burden due to prior transactions. In summary, the Sales Tax Assessment Act (No. 6) 1932 enhances the framework for sales tax collection by expanding the scope of taxable transactions, defining the calculation of sale values, and establishing clear reporting and refund procedures. These provisions ensure a more comprehensive and precise application of sales tax, while also providing mechanisms for taxpayers to seek relief where appropriate.

Area of Law: Taxation Law
Instrument: Act
Concepts: Definitions & Interpretation; Liability for tax; Reporting & Disclosure Obligations

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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.

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