SALES TAX ASSESSMENT ACT 1992
Table of Provisions
- 1 Short title
- 2 Commencement
- 3 How the sales tax law applies to things outside Australia and things happening before commencement
- 4 States and Territories are bound by the sales tax law
- 5 General definitions
- 6 Offshore installations: modified meaning of "Australia", "export" and "import"
- 7 Use of goods as raw materials in manufacturing goods, or in constructing or repairing property
- 8 Manufacture of certain goods treated as happening in the course of a business
- 9 Goods sent overseas for alteration: affects meaning of "Australian-used goods"
- 10 Leased goods exported before being used: affects meaning of "Australian-used goods"
- 11 Meaning of "borne tax" and "tax borne"
- 12 Inserts in newspapers, magazines etc. are to be treated as separate goods
- 13 Meaning of "embodying visual images, sounds or computer programs in goods"
- 14 Meaning of "tax-advantaged computer program"
- 15 Meaning of "obtain goods under quote" etc.
- 15A Meaning of "eligible short-term lease" etc.
- 15B Post-trial sale or post-trial lease
- 16 General rules for taxing assessable dealings
- 17 Sale time brought forward if purchaser uses the goods before title passes
- 18 Overview of this Subdivision
- 19 Royalty-inclusive sale (AD2c and AD12c) or AOU (AD3d and AD13d)
- 20 Indirect marketing sale (AD2d and AD12d)
- 21 Untaxed-goods sale (AD2e and AD12e) or AOU (AD3a and AD13a)
- 22 Delivery of customer's materials goods (AD4a)
- 23 Local entry of imported goods (AD10)
- 24 Exemption if exemption Item is unconditionally satisfied
- 25 Exemption for non-lease AOU if applier intends to satisfy exemption Item
- 26 Exemption for lease AOU if lease is an eligible long-term lease or an eligible short-term lease
- 27 Exemption if purchaser/customer quotes
- 28 Exemption for customs dealing if taxpayer quotes
- 29 Exemption for taxpayer with annual sales tax liability of $10,000 or less
- 30 Sale or AD4a of goods intended for export
- 31 Packing AOU if container and contents intended for export
- 32 Lease AOU of goods intended for export
- 33 Exemption for local entry if goods have been taxed while in bond
- 34 How to work out the taxable value of a taxable dealing
- 35 Taxable dealing with goods that are the contents of a container
- 36 Assessable dealing with goods that involve the payment of an associated royalty
- 37 Assessable dealing with goods in bond
- 38 Amounts not to be added if they are already included in the taxable value
- 39 Assessable dealing with prefabricated building or building section
- 40 Sale of newspaper, magazine etc. inserts
- 41 AD2a sale of photographs exposed in the camera by the seller
- 42 Taxable dealing with goods imported after being exported for alteration
- 43 Agreement between taxpayer and Commissioner regarding calculation of taxable value
- 44 Overview of this Division
- 45 Goods incorporating tax-advantaged computer programs
- 46 Goods incorporating videotex equipment
- 47 Goods incorporating solar panels etc.
- 48 Goods incorporating a milk tank
- 49 Luxury motor vehicle for disabled person
- 50 Customs dealing with goods that are partly exempt from customs duty
- 50A Agreements relating to eligible short-term leases
- 51 Credit entitlements
- 52 Sufficient link between input goods and output goods
- 53 Claimant may deduct credit from tax payable in respect of return
- 54 Commissioner not required to consider credit claims for less than $200
- 55 Credits to be applied against tax liabilities and excess refunded
- 56 Excess credits must be repaid
- 57 Clawback of CR21 credit on later recovery of bad debt
- 58 Clawback of CR9 credit on later sale of faulty goods
- 59 Agreement with Commissioner regarding credits
- 60 Claimant may object against Commissioner's decision on credit claim
- 61 Requirement to lodge returns
- 62 Meaning of "monthly remitter" and "quarterly remitter"
- 63 Normal due date for payment of tax (other than tax on a customs dealing)
- 64 Normal due date for payment of tax on a customs dealing
- 65 Commissioner may bring forward due date if taxpayer about to leave Australia
- 66 Commissioner may extend time for payment
- 67 Manner in which tax must be paid
- 68 Penalty for late payment
- 69 Recovery of unpaid tax
- 70 Recovery of tax paid on behalf of another person
- 71 Recovery of tax from joint taxpayers
- 72 Recovery of tax from trustee of deceased taxpayer
- 73 Recovery of tax from unadministered deceased estate
- 74 Commissioner may collect money from person who owes money to a taxpayer
- 75 Service of notices in recovery proceedings if taxpayer absent from Australia etc.
- 76 Remission of tax not paid within 3 years after it became payable
- 77 Remission if tax underpaid in reliance on Commissioner's interpretation of the sales tax law
- 78 Registration
- 79 Commissioner may refuse registration
- 80 Cancellation of registration
- 81 Registered person must notify Commissioner of certain matters
- 82 Standard grounds for quoting registration number
- 83 Standard grounds for quoting exemption declaration
- 84 Additional quoting grounds in special circumstances
- 85 Monthly quoting with approval of Commissioner
- 86 Manner in which quote must be made
- 87 Registered person not entitled to quote an exemption declaration, and vice versa
- 88 Incorrect quote nevertheless effective for certain purposes
- 89 Quote not effective for certain purposes if there are grounds for believing it was improperly made
- 90 Quote on goods applies also to container for the goods
- 91 Improper quoting is an offence
- 92 Division allows cancellation of tax benefits under avoidance schemes
- 93 Obtaining a tax benefit under a scheme to which this Division applies
- 93A Commissioner may cancel tax benefits obtained under schemes to which this Division applies
- 94 Alteration of tax liability or credit if affected by non-arm's length transaction
- 95 Apportionment of global amounts
- 96 Penalty for failure to provide return or other information
- 97 Penalty for making false statements etc.
- 98 Penalty if general anti-avoidance provision applies
- 99 Assessment of penalty and due date for payment
- 100 Remission of penalty
- 101 General powers of Commissioner to make an assessment of tax payable by a person
- 102 Taxpayer may require Commissioner to make an assessment
- 103 Taxpayer's liability not dependent on assessment
- 104 Amendment of assessment
- 105 Commissioner must give the taxpayer notice of the assessment
- 106 Later assessment prevails in case of inconsistency
- 107 Taxpayer may object against assessment
- 108 Commissioner may direct a person to provide information
- 109 Access to premises etc.
- 110 Protection of confidentiality of information
- 111 Commissioner has general administration of sales tax law
- 112 Commissioner must prepare annual report
- 113 Formal requirements for returns, notifications etc.
- 114 Notices etc. by Commissioner must be in writing
- 115 Court must take judicial notice of signature of Commissioner etc.
- 116 Evidentiary effect of notice of assessment etc.
- 117 Application of sales tax law to partnerships
- 118 Application of sales tax law to unincorporated companies
- 119 Trustee to be treated as separate person for each trustee capacity
- 120 Public officer of a company
- 121 Liability of directors etc. of a company
- 122 Special obligations for agents and trustees
- 123 Obligations of liquidator or receiver
- 124 Obligations of agent winding up business for absentee principal
- 125 Sales tax must be specified on invoice for wholesale sales
- 126 False pretence concerning amount of sales tax borne
- 127 Persons with possible sales tax liability must keep records
- 128 Alteration of contracts if cost of supplying etc. assessable goods is affected by later alteration to sales tax law
- 129 Amending Acts cannot impose penalties etc. earlier than 28 days after Royal Assent
- 130 Cancellation of certain exemptions provided under other Acts in relation to Commonwealth-controlled authorities
- 131 Regulations