Sales Tax Imposition (General) Act 1992
No. 117 of 1992
An Act to impose the tax payable under the Sales Tax Assessment Act 1992, so far as that tax is neither a duty of customs nor a duty of excise
[Assented to 30 September 1992]
The Parliament of Australia enacts:
Short title
1. This Act may be cited as the Sales Tax Imposition (General) Act 1992.
Commencement
2. This Act commences on the 28th day after the day on which it receives the Royal Assent.
Imposition
3. (1) The tax that is payable under the Sales Tax Assessment Act 1992 is imposed by this section under the name of sales tax.
(2) This section imposes sales tax only so far as that tax is neither a duty of customs nor a duty of excise within the meaning of section 55 of the Constitution.
Act does not impose tax on property of a State
4. (1) This Act does not impose a tax on property of any kind belonging to a State.
(2) In this section, "property of any kind belonging to a State" has the same meaning as in section 114 of the Constitution.
––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––
[Minister's second reading speech made in—
House of Representatives on 26 May 1992
Senate on 1 June 1992]