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SALES TAX LAWS AMENDMENT ACT 1985

Table of Provisions

  • 1 Short title  
  • 2 Commencement  
  • 3 Principal Act  
  • 4 Interpretation  
  • 5  
  • 6 Issue of certificates  
  • 7 Quotation of certificates  
  • 8 Wrongful quotation of certificates  
  • 9  
  • 10  
  • 11 Goods deemed to be sold  
  • 12 Sale value of goods  
  • 13 Refunds and remission of tax  
  • 14 Heading to Part VII  
  • 15 Objections  
  • 16  
  • 17 Access to books, &c.  
  • 18 Principal Act  
  • 19 Application of provisions of Sales Tax Assessment Act (No. 1) 1930  
  • 20 Principal Act  
  • 21 Application of provisions of Sales Tax Assessment Act (No. 1) 1930  
  • 22 Principal Act  
  • 23 Application of provisions of Sales Tax Assessment Act (No. 1) 1930  
  • 24 Principal Act  
  • 25 Title  
  • 26  
  • 27 Sales tax  
  • 28  
  • 29 Exemptions  
  • 30 Delivery of goods on giving security or undertaking for payment of tax  
  • 31 Delivery of goods on giving general security or undertaking for payment of tax  
  • 32  
  • 33  
  • 34  
  • 35 Refunds of tax  
  • 36 Drawback  
  • 37 Refunds of tax on rejected goods  
  • 38  
  • 39 Application of provisions of Sales Tax Assessment Act (no. 1) 1930  
  • 40 Principal Act  
  • 41 Sale value of goods  
  • 42 Liability for tax  
  • 43  
  • 44 Application of provisions of Sales Tax Assessment Act (No. 1) 1930  
  • 45 Principal Act  
  • 46  
  • 47 Application of provisions of Sales Tax Assessment Act (No. 1) 1930  
  • 48 Principal Act  
  • 49 Application of provision of Sales Tax Assessment Act (No. 1) 1930  
  • 50 Principal Act  
  • 51 Sale value of goods  
  • 52 Refunds of tax  
  • 53 Application of provisions of Sales Tax Assessment Act (No. 1) 1930  
  • 54 Principal Act  
  • 55 Goods deemed to be sold  
  • 56 Sale value of goods  
  • 57 Principal Act  
  • 58 No refund of overpayment after 3 years  
  • 59  
  • 60 Transitional  
  • 61 Amendment of various laws  

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