Commonwealth Numbered Acts

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

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.