SALES TAX (NO. 5) AMENDMENT ACT (NO. 2) 1985 NO. 150, 1985 

SALES TAX (NO. 5) AMENDMENT ACT (NO. 2) 1985 NO. 150, 1985 
- TABLE OF PROVISIONS

1. Short title, &c.  
2. Commencement  
3. Imposition of tax  
4.  
5. Savings  

SALES TAX (No. 5) AMENDMENT ACT (No. 2) 1985 No. 150, 1985 - LONG TITLE

      An Act to amend the Sales Tax Act (No. 5) 1930, and for
                          related purposes

SALES TAX (No. 5) AMENDMENT ACT (No. 2) 1985 No. 150, 1985
- SECT 1
Short title, &c.

                                              (Assented to 5 December 1985)
  1. (1) This Act may be cited as the Sales Tax (No. 5) Amendment Act (No. 2)
1985.
  (2) The Sales Tax Act (No. 5) 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.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 No.48,1985.

SALES TAX (No. 5) AMENDMENT ACT (No. 2) 1985 No. 150, 1985
- SECT 2
Commencement

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

SALES TAX (No. 5) AMENDMENT ACT (No. 2) 1985 No. 150, 1985
- SECT 3
Imposition of tax

  3. (1) Section 3 of the Principal Act is amended by omitting sub-section (1)
and substituting the following sub-section: "(1) Sales tax is imposed upon the
sale value of goods imported into Australia on or after 20 September 1985.".
  (2) Section 3 of the Principal Act is amended by omitting from sub-section
(2) "when the goods are entered" and substituting "of the entry of the goods".

SALES TAX (No. 5) AMENDMENT ACT (No. 2) 1985 No. 150, 1985
- SECT 4

  4. Section 4 of the Principal Act is repealed and the following section is
substituted:
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%.".

SALES TAX (No. 5) AMENDMENT ACT (No. 2) 1985 No. 150, 1985
- SECT 5
Savings

  5.(1) Where, before the commencement of this Act, sales tax imposed by
section 3 of the Principal Act upon the sale value of any goods was so imposed
on those goods at the rate specified in respect of those goods in section 4 of
the Principal Act, that sales tax continues to be imposed at that rate on
those goods as if the Principal Act had not been amended by this Act.
  (2) Where, before the commencement of this Act, sales tax was imposed by
section 3 of the Principal Act upon the sale value of any goods and
sub-section (1) does not apply in relation to those goods, that sales tax
continues, subject to sub-section 3 (2) and section 4 of the Principal Act as
amended by this Act, to be imposed on those goods as if section 3 of the
Principal Act had not been amended by this Act.
  (3) Where -
  (a) before the commencement of this Act, goods were entered for home
consumption in the manner referred to in paragraph 2B (1) (b) of the Sales Tax
Assessment Act (No. 5) 1930; and
  (b) after the commencement of this Act the goods are imported, sections 3
and 4 of the Principal Act shall be deemed to apply in relation to those goods
as if those provisions had not been amended by sub-section 3 (1) and section 4
of this Act.