SALES TAX (NO. 1) AMENDMENT ACT 1985 NO. 146, 1985 

SALES TAX (NO. 1) AMENDMENT ACT 1985 NO. 146, 1985 
- TABLE OF PROVISIONS

1. Short title, &c.  
2. Commencement  
3.  

SALES TAX (No. 1) AMENDMENT ACT 1985 No. 146, 1985 - LONG TITLE

      An Act to amend the Sales Tax Act (No. 1) 1930, and for
                         related purposes

SALES TAX (No. 1) AMENDMENT ACT 1985 No. 146, 1985
- SECT 1
Short title, &c.

                                              (Assented to 5 December 1985)
  1. (1) This Act may be cited as the Sales Tax (No. 1) Amendment Act 1985.
  (2) The Sales Tax Act (No. 1) 1930*1* is in this Act referred to as the
Principal Act.

(Minister's second reading speech made in-
House of Representatives on 19.9.85 1985,
Senate on 29.11.85 1985)
*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; and No. 82, 1984.

SALES TAX (No. 1) AMENDMENT ACT 1985 No. 146, 1985
- SECT 2
Commencement

  2. This Act shall be deemed to have come into operation on 20 September
1985.

SALES TAX (No. 1) AMENDMENT ACT 1985 No. 146, 1985
- SECT 3

  3. (1) Sections 3 and 4 of the Principal Act are repealed and the following
sections are substituted:
Imposition of tax
  "3. Sales tax is imposed, at the rates specified in section 4, upon the sale
value of goods manufactured in Australia by a taxpayer and, on or after 20
September 1985, sold by the taxpayer or treated by the taxpayer as stock for
sale by retail or applied to the taxpayer's 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 Fourth or Fifth Schedule to the Sales
Tax (Exemptions and Classifications) Act 1935 - 20%;
  (b) in respect of goods covered by the Third or Sixth Schedule to that Act -
10%;
  (c) in respect of goods covered by the Second Schedule to that Act - 30%;
and
  (d) in respect of goods not covered by the Second, Third, Fourth, Fifth or
Sixth Schedule to that Act 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 -
20%.".
  (2) Where, before the commencement of this Act, sales tax was imposed by the
provisions of the Principal Act repealed by sub-section (1) upon the sale
value of any goods, that sales tax continues to be imposed as if those
provisions had not been repealed.