SALES TAX ASSESSMENT ACT 1992
SALES TAX ASSESSMENT ACT 1992
TABLE OF PROVISIONS
Long Title
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
SCHEDULE 1