SALES TAX ACT (NO. 10C) 1985 NO. 46, 1985 SALES TAX ACT (NO. 10C) 1985 NO. 46, 1985 - TABLE OF PROVISIONS 1. Short title 2. Commencement 3. Incorporation of Assessment Act 4. Interpretation 5. Imposition of tax 6. Deemed sales 7. Rates of tax 8. Tax other than duty of excise or customs SALES TAX ACT (No. 10C) 1985 No. 46, 1985 - LONG TITLE An Act to impose a tax, being neither a duty of excise nor a duty of customs, on the sale value of certain goods SALES TAX ACT (No. 10C) 1985 No. 46, 1985 - SECT 1 Short title (Assented to 30 May 1985) 1. This Act may be cited as the Sales Tax Act (No. 10C) 1985. (Minister's second reading speech made in- House of Representatives on 9 May 1985; Senate on 20 May 1985) SALES TAX ACT (No. 10C) 1985 No. 46, 1985 - SECT 2 Commencement 2. This Act shall be deemed to have come into operation on the commencement of the Assessment Act. SALES TAX ACT (No. 10C) 1985 No. 46, 1985 - SECT 3 Incorporation of Assessment Act 3. The Assessment Act is incorporated, and shall be read as one, with this Act. SALES TAX ACT (No. 10C) 1985 No. 46, 1985 - SECT 4 Interpretation 4. (1) In this Act, "Assessment Act" means the Sales Tax Assessment Act (No. 10) 1985. (2) For the purposes of this Act and the Assessment Act, an installation that- (a) becomes attached to the Australian seabed after the commencement of this Act; or (b) at that commencement, was attached to the Australian seabed, shall, subject to sub-section (3), be deemed to be part of Australia. (3) An installation that is deemed to be part of Australia by virtue of the operation of this section shall, for the purposes of this Act and the Assessment Act, cease to be part of Australia if- (a) the installation is detached from the Australian seabed, or from another installation that is attached to the Australian seabed, for the purpose of being taken to a place outside the outer limits of Australian waters (whether or not the installation is to be taken to a place in Australia before being taken outside those outer limits); or (b) after having been detached from the Australian seabed otherwise than for the purpose referred to in paragraph (a), the installation is moved for the purpose of being taken to a place outside the outer limits of Australian waters (whether or not the installation is to be taken to a place in Australia before being taken outside those outer limits). SALES TAX ACT (No. 10C) 1985 No. 46, 1985 - SECT 5 Imposition of tax 5. Sales tax is imposed, at the rates specified in section 7, upon the sale value of goods in Australia deemed by virtue of section 6 to be sold by a taxpayer on or after the commencement of this Act. SALES TAX ACT (No. 10C) 1985 No. 46, 1985 - SECT 6 Deemed sales 6. (1) Where at any time- (a) tax is paid or payable, or might reasonably be expected to become payable, by a person upon the sale value of goods under an Act providing for the assessment of sales tax; and (b) an amount of royalty is paid in respect of the goods by any person, then, for the purposes of this Act and the Assessment Act, but for no other purpose, the person referred to in paragraph (b) shall be deemed to sell the goods at that time. (2) A person is deemed to sell goods at a particular time- (a) whether or not an actual sale of the goods is or has been made by that person; and (b) irrespective of the time at which any such actual sale is or has been made. SALES TAX ACT (No. 10C) 1985 No. 46, 1985 - SECT 7 Rates of tax 7. The rates of the sales tax imposed by this Act upon the sale value of goods are the same as the respective rates of the tax referred to in paragraph 6 (1) (a) in relation to the goods. SALES TAX ACT (No. 10C) 1985 No. 46, 1985 - SECT 8 Tax other than duty of excise or customs 8. This Act does not impose sales tax to the extent that, in so doing, it would be- (a) a law imposing duties of excise; or (b) a law imposing duties of customs, within the meaning of section 55 of the Constitution. --------------------------------------------------------------------------------