SALES TAX LAWS AMENDMENT ACT 1990 NO. 55, 1990 

SALES TAX LAWS AMENDMENT ACT 1990 NO. 55, 1990 
- TABLE OF PROVISIONS

1. Short title  
2. Commencement  
3. Principal Act  
4. Second Schedule  
5. Fourth Schedule  
6. Fifth Schedule  
7. Insertion of Sixth Schedule  
8. Amendment of other Acts  
9. Application of amendments  
SCHEDULE 1 
SCHEDULE 2 

SALES TAX LAWS AMENDMENT ACT 1990 No. 55, 1990 - LONG TITLE

        An Act to amend the law relating to sales tax

SALES TAX LAWS AMENDMENT ACT 1990 No. 55, 1990
- SECT 1
Short title

                                              (Assented to 16 June 1990)
  1. This Act may be cited as the Sales Tax Laws Amendment Act 1990.
(Minister's second reading speech made in-
          House of Representatives on 15 May 1990
          Senate on 22 May 1990)

SALES TAX LAWS AMENDMENT ACT 1990 No. 55, 1990
- SECT 2
Commencement

  2. This Act is taken to have commenced on 9 May 1990.

SALES TAX LAWS AMENDMENT ACT 1990 No. 55, 1990
- SECT 3
Principal Act

  3. In this Part, "Principal Act" means the Sales Tax (Exemptions and
Classifications) Act 1935.*1*
*1* No. 60, 1935, as amended. For previous amendments, see No. 41, 1936; No.
78, 1938; No. 32, 1939; Nos. 29 and 76, 1940; No. 32, 1941; No. 6, 1942; Nos.
35 and 44, 1943; No. 31, 1944; No. 36, 1945; Nos. 12 and 67, 1946; No. 65,
1947; No. 42, 1948; No. 54, 1949; No. 37, 1950; No. 42, 1951; No. 44, 1952;
No. 53, 1953; No. 45, 1954; No. 5, 1956; No. 71, 1957; Nos. 17 and 92; 1959;
Nos. 65 and 88, 1960; Nos. 1 and 76, 1961; No. 4, 1962; No. 44, 1963; No. 30,
1965; Nos. 26 and 62, 1966; No. 78, 1970; Nos. 67 and 87, 1972; Nos. 17, 181
and 216, 1973; No. 24, 1975; Nos. 21, 29, 80 and 175, 1976; No. 107, 1978;
Nos. 3, 94 and 157, 1979; No. 142, 1981; Nos. 64, 93 and 115, 1982; Nos. 63,
84 and 136, 1983; Nos. 81, 123 and 165, 1984; Nos. 65 and 67, 1985; Nos. 28,
76 and 98, 1986; Nos. 42, 135 and 140, 1987; Nos. 78, 89 and 152, 1988; Nos.
63 and 72, 1989; and No. 18, 1990.

SALES TAX LAWS AMENDMENT ACT 1990 No. 55, 1990
- SECT 4
Second Schedule

  4. The Second Schedule to the Principal Act is amended by omitting item 61.

SALES TAX LAWS AMENDMENT ACT 1990 No. 55, 1990
- SECT 5
Fourth Schedule

  5. The Fourth Schedule to the Principal Act is amended by omitting from
sub-item 1 (2) "item 61 in the Second Schedule" and substituting "item 1 in
the Sixth Schedule".

SALES TAX LAWS AMENDMENT ACT 1990 No. 55, 1990
- SECT 6
Fifth Schedule

  6. The Fifth Schedule to the Principal Act is amended by omitting from item
3 "item 61 in the Second Schedule" and substituting "item 1 in the Sixth
Schedule".

SALES TAX LAWS AMENDMENT ACT 1990 No. 55, 1990
- SECT 7
Insertion of Sixth Schedule

  7. After the Fifth Schedule to the Principal Act the Schedule set out in
Schedule 1 to this Act is inserted.

SALES TAX LAWS AMENDMENT ACT 1990 No. 55, 1990
- SECT 8
Amendment of other Acts

  8. The Acts specified in Schedule 2 are amended as set out in that Schedule.

SALES TAX LAWS AMENDMENT ACT 1990 No. 55, 1990
- SECT 9
Application of amendments

  9. The amendments made by this Act apply in relation to transactions, acts
and operations effected or done in relation to goods after the commencement of
this Act.

SALES TAX LAWS AMENDMENT ACT 1990 No. 55, 1990 - SCHEDULE 1

                           SCHEDULE 1                         Section 7
                 NEW SCHEDULE TO BE INSERTED IN THE
              SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1935
                          "SIXTH SCHEDULE
                                                                      Section 6B
Item No.     Specification of Goods
1.           (1)  Motor vehicles (including vehicles known as four-wheel drive
             vehicles) that are motor cars or station wagons
             (2)  Sub-item (1) does not apply in relation to a transaction, act
             or operation effected or done in relation to a motor vehicle
             unless the sale value of the motor vehicle for the purposes of the
             relevant Sales Tax Assessment Act exceeds the amount calculated
             using the formula:
Depreciation limit
              1

SALES TAX LAWS AMENDMENT ACT 1990 No. 55, 1990 - SCHEDULE 2

                               SCHEDULE 2                     Section 8
                        AMENDMENTS OF OTHER ACTS
                      Sales Tax Act (No. 11A) 1985
Paragraph 6 (c):
  Omit "or Fifth", substitute
", Fifth or Sixth".
                       Sales Tax Act (No. 11B) 1985
Paragraph 6 (c):
  Omit "or Fifth", substitute
", Fifth or Sixth".