Sales Tax Assessment Act (No. 8) 1932

Legislation au C1932A00046 Not in force Act

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SALES TAX ASSESSMENT (No. 8).

 

No. 46 of 1932.

An Act to amend the Sales Tax Assessment Act (No. 8) 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. 8) 1932.

(2.) The Sales Tax Assessment Act (No. 8) 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. 8) 1930–1932.

Sale value of goods.

2. Section four of the Principal Act is amended by omitting all the words after the words “and has” and inserting in their stead the words” applied the goods to his own use shall be the amount for which the goods were so purchased.”

Amendment of Schedule.

3. 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;

Machines 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 “Bags” the item—

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

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

“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 item—

“Dips and washes for cattle or sheep;”;

(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;”;

(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;”.

Commencement.

4.—(1.) The amendment effected by section three 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 three 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.

(3.) The amendment of the Sales Tax Assessment Act (No. 8) 1930 effected by paragraph (b) of section two of the Sales Tax Assessment Act (No. 8) 1931 shall be deemed to have commenced on the date of commencement of the Sales Tax Assessment Act (No. 8) 1930.

Overview

The Sales Tax Assessment (No. 8) Act 1932 was enacted to amend the Sales Tax Assessment Act (No. 8) 1930–1931, addressing issues with the valuation of goods for sales tax purposes. The Act was assented to on 5th October, 1932, by the King’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia. Its primary objective is to revise the sale value of goods and update the schedule to include specific items and machinery used in agricultural, pastoral, and mining activities. The amendments introduced by this Act ensure that the valuation of goods aligns with their use and purpose, facilitating more accurate sales tax assessments. The changes to the schedule provide a more comprehensive list of items subject to sales tax, reflecting the evolving needs of industries such as agriculture and mining during that period.

Scope and Application

The Sales Tax Assessment Act (No. 8) 1932 amends the Sales Tax Assessment Act (No. 8) 1930-1931, which is referred to as the Principal Act, to modify the sale value of goods and update the schedule of specified goods. The Act applies to transactions involving the sale of goods and is applicable nationally across the Commonwealth of Australia. It primarily impacts entities and individuals engaged in the sale of goods listed in the amended schedule, which includes a wide range of agricultural, pastoral, mining, and poultry farming equipment and materials. The Act does not specify any exclusions or exemptions, implying that the sales tax applies broadly to the listed goods unless otherwise provided by subordinate legislation. The Act also provides for the commencement of specific amendments on particular dates, indicating a phased implementation of the changes. The Act's application extends to various industries such as agriculture, horticulture, viticulture, mining, and poultry farming by detailing specific goods subject to sales tax. These industries must ensure compliance with the updated schedule of goods for accurate tax assessments. The comprehensive list of goods and materials in the amended schedule highlights the Act's intent to cover a wide array of products used in these sectors. The amendments do not specify thresholds for the application of the sales tax, meaning all sales of the listed goods are subject to the tax unless excluded by other provisions or regulations. The Act’s scope and application are further defined by the commencement dates of the amendments, ensuring that the changes take effect at specified times.

Key Provisions

The Sales Tax Assessment (No. 8) Act 1932 amends the Sales Tax Assessment Act (No. 8) 1930–1931, introducing changes primarily focused on the sale value of goods (section 2) and amending the Schedule to the Principal Act (section 3). Section 2 modifies the definition of the sale value of goods by clarifying that if a person applies the goods to their own use, the sale value will be the amount for which the goods were purchased. Section 3 updates the Schedule to include additional items subject to sales tax, such as agricultural and other machinery and implements, chemicals, machinery parts, and equipment for various farming and pastoral activities. These amendments ensure the Act remains relevant and comprehensive in its coverage of taxable goods. The Act imposes specific obligations on entities subject to sales tax. Sellers of goods listed in the amended Schedule must ensure that the appropriate sales tax is applied and remitted to the relevant authorities. This includes maintaining accurate records of sales transactions and the applicable tax rates. Additionally, entities must comply with the specified commencement dates for different groups of amended items to ensure they are applying the correct tax rates from the correct dates. Failure to comply with these obligations could result in penalties or other enforcement actions. Violations of the provisions in the Sales Tax Assessment (No. 8) Act 1932 can lead to civil or criminal consequences. For instance, failure to remit the correct amount of sales tax can result in fines or penalties as stipulated by the Act or other relevant legislation. The Act does not explicitly state maximum penalties within its text, but penalties are typically determined by the relevant taxation or revenue authority in accordance with other applicable laws. Non-compliance may also result in legal proceedings being initiated against the offending party, which could lead to further financial and reputational consequences.

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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.