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Archived
- SALES TAX ASSESSMENT ACT 1992 (Repealed)
- PART 1 - PRELIMINARY
- SECTION 1 (Repealed by 101 of 2006) SHORT TITLE
- SECTION 2 (Repealed by 101 of 2006) COMMENCEMENT
- SECTION 3 (Repealed by 101 of 2006) HOW THE SALES TAX LAW APPLIES TO THINGS OUTSIDE AUSTRALIA AND THINGS HAPPENING BEFORE COMMENCEMENT
- SECTION 4 (Repealed by 101 of 2006) STATES AND TERRITORIES ARE BOUND BY THE SALES TAX LAW
- PART 2 - GENERAL DEFINITIONS
- SECTION 5 (Repealed by 101 of 2006) GENERAL DEFINITIONS
- SECTION 6 (Repealed by 101 of 2006) OFFSHORE INSTALLATIONS: MODIFIED MEANING OF ``AUSTRALIA'', ``EXPORT'' AND ``IMPORT''
- SECTION 7 (Repealed by 101 of 2006) USE OF GOODS AS RAW MATERIALS IN MANUFACTURING GOODS, OR IN CONSTRUCTING OR REPAIRING PROPERTY
- SECTION 8 (Repealed by 101 of 2006) MANUFACTURE OF CERTAIN GOODS TREATED AS HAPPENING IN THE COURSE OF A BUSINESS
- SECTION 9 (Repealed by 101 of 2006) GOODS SENT OVERSEAS FOR ALTERATION: AFFECTS MEANING OF ``AUSTRALIAN-USED GOODS''
- SECTION 9A (Repealed by 101 of 2006) EXPORT ALTERATION GOODS: AFFECTS MEANING OF ``AUSTRALIAN-USED GOODS''
- SECTION 9B (Repealed by 101 of 2006) GOODS TEMPORARILY IMPORTED: AFFECTS MEANING OF ``AUSTRALIAN-USED GOODS''
- SECTION 10 (Repealed by 101 of 2006) LEASED GOODS EXPORTED BEFORE BEING USED: AFFECTS MEANING OF ``AUSTRALIAN-USED GOODS''
- SECTION 10A (Repealed by 101 of 2006) TRADEX SCHEME GOODS: AFFECTS MEANING OF AUSTRALIAN-USED GOODS
- SECTION 11 (Repealed by 101 of 2006) MEANING OF ``BORNE TAX'' AND ``TAX BORNE''
- SECTION 12 (Repealed by 101 of 2006) INSERTS IN NEWSPAPERS, MAGAZINES ETC. ARE TO BE TREATED AS SEPARATE GOODS
- SECTION 12A (Repealed by 101 of 2006) CONSTRUCTION OF POOLS IN SITU
- SECTION 13 (Repealed by 101 of 2006) MEANING OF ``EMBODYING VISUAL IMAGES, SOUNDS OR COMPUTER PROGRAMS IN GOODS''
- SECTION 14 (Repealed by 101 of 2006) MEANING OF ``TAX-ADVANTAGED COMPUTER PROGRAM''
- SECTION 15 (Repealed by 101 of 2006) MEANING OF ``OBTAIN GOODS UNDER QUOTE'' ETC.
- SECTION 15A (Repealed by 101 of 2006) MEANING OF ``ELIGIBLE SHORT-TERM LEASE'' ETC.
- SECTION 15B (Repealed by 101 of 2006) POST-TRIAL SALE OR POST-TRIAL LEASE
- SECTION 15C (Repealed by 101 of 2006) ELIGIBLE REPAIR GOODS
- SECTION 15D (Repealed by 101 of 2006) EXPORT ALTERATION GOODS
- SECTION 15E (Repealed by 101 of 2006) GOODS FOR USE AS PART OF A CAR REMUNERATION PACKAGE
- PART 3 - LIABILITY TO TAX
- Division 1 - General rules for taxability
- Subdivision A - Taxing assessable dealings
- SECTION 16 (Repealed by 101 of 2006) GENERAL RULES FOR TAXING ASSESSABLE DEALINGS
- SECTION 17 (Repealed by 101 of 2006) SALE TIME BROUGHT FORWARD IF PURCHASER USES THE GOODS BEFORE TITLE PASSES
- Subdivision B - Assessable dealings
- SECTION 18 (Repealed by 101 of 2006) OVERVIEW OF THIS SUBDIVISION
- SECTION 19 (Repealed by 101 of 2006) ROYALTY-INCLUSIVE SALE (AD2c AND AD12c) OR AOU (AD3d AND AD13d)
- SECTION 20 (Repealed by 101 of 2006) INDIRECT MARKETING SALE (AD2d AND AD12d)
- SECTION 21 (Repealed by 101 of 2006) UNTAXED-GOODS SALE (AD2e AND AD12e) OR AOU (AD3a AND AD13a)
- SECTION 22 (Repealed by 101 of 2006) DELIVERY OF CUSTOMER'S MATERIALS GOODS (AD4a)
- SECTION 23 (Repealed by 101 of 2006) LOCAL ENTRY OF IMPORTED GOODS (AD10)
- SECTION 23A (Repealed by 101 of 2006) INCREASED DUTY ALCOHOLIC GOODS (AD4c AND AD14c)
- Division 2 - Exemptions
- Subdivision A - Exemptions based on exemption Items
- SECTION 24 (Repealed by 101 of 2006) EXEMPTION IF EXEMPTION ITEM IS UNCONDITIONALLY SATISFIED
- SECTION 25 (Repealed by 101 of 2006) EXEMPTION FOR NON-LEASE AOU IF APPLIER INTENDS TO SATISFY EXEMPTION ITEM
- SECTION 26 (Repealed by 101 of 2006) EXEMPTION FOR LEASE AOU IF LEASE IS AN ELIGIBLE LONG-TERM LEASE OR AN ELIGIBLE SHORT-TERM LEASE
- Subdivision B - Exemptions based on quoting
- SECTION 27 (Repealed by 101 of 2006) EXEMPTION IF PURCHASER/CUSTOMER QUOTES
- SECTION 28 (Repealed by 101 of 2006) EXEMPTION FOR CUSTOMS DEALING IF TAXPAYER QUOTES
- Subdivision C - Small business exemption
- SECTION 29 (Repealed by 101 of 2006) EXEMPTION FOR TAXPAYER WITH ANNUAL SALES TAX LIABILITY OF $10,000 OR LESS
- Subdivision D - Exemptions based on export
- SECTION 30 (Repealed by 101 of 2006) SALE OR AD4a OF GOODS INTENDED FOR EXPORT
- SECTION 31 (Repealed by 101 of 2006) PACKING AOU IF CONTAINER AND CONTENTS INTENDED FOR EXPORT
- SECTION 32 (Repealed by 101 of 2006) LEASE AOU OF GOODS INTENDED FOR EXPORT
- SECTION 32A (Repealed by 101 of 2006) CONDITIONS FOR PART 7A GOODS
- Subdivision E - Miscellaneous exemptions
- SECTION 33 (Repealed by 101 of 2006) EXEMPTION FOR LOCAL ENTRY IF GOODS HAVE BEEN TAXED WHILE IN BOND
- Division 3 - Taxable value
- Subdivision A - General rules for working out taxable value
- SECTION 34 (Repealed by 101 of 2006) HOW TO WORK OUT THE TAXABLE VALUE OF A TAXABLE DEALING
- Subdivision B - Additions to taxable value
- SECTION 35 (Repealed by 101 of 2006) TAXABLE DEALING WITH GOODS THAT ARE THE CONTENTS OF A CONTAINER
- SECTION 36 (Repealed by 101 of 2006) ASSESSABLE DEALING WITH GOODS THAT INVOLVE THE PAYMENT OF AN ASSOCIATED ROYALTY
- SECTION 37 (Repealed by 101 of 2006) ASSESSABLE DEALING WITH GOODS IN BOND
- SECTION 38 (Repealed by 101 of 2006) AMOUNTS NOT TO BE ADDED IF THEY ARE ALREADY INCLUDED IN THE TAXABLE VALUE
- Subdivision C - Substitute taxable value in special cases
- SECTION 39 (Repealed by 101 of 2006) ASSESSABLE DEALING WITH PREFABRICATED BUILDING OR BUILDING SECTION
- SECTION 40 (Repealed by 101 of 2006) SALE OF NEWSPAPER, MAGAZINE ETC. INSERTS
- SECTION 41 (Repealed by 101 of 2006) AD2a SALE OF PHOTOGRAPHS EXPOSED IN THE CAMERA BY THE SELLER
- SECTION 42 (Repealed by 101 of 2006) TAXABLE DEALING WITH GOODS IMPORTED AFTER BEING EXPORTED FOR ALTERATION
- SECTION 42AA (Repealed by 101 of 2006) EXPORT ALTERATION GOODS THAT ARE RE-IMPORTED
- SECTION 42A (Repealed by 101 of 2006) LUXURY MOTOR VEHICLES
- SECTION 43 (Repealed by 101 of 2006) AGREEMENT BETWEEN TAXPAYER AND COMMISSIONER REGARDING CALCULATION OF TAXABLE VALUE
- Division 4 - Exempt parts of taxable value
- SECTION 44 (Repealed by 101 of 2006) OVERVIEW OF THIS DIVISION
- SECTION 45 (Repealed by 101 of 2006) GOODS INCORPORATING TAX-ADVANTAGED COMPUTER PROGRAMS
- SECTION 46 (Repealed by 101 of 2006) GOODS INCORPORATING VIDEOTEX EQUIPMENT
- SECTION 47 (Repealed by 101 of 2006) GOODS INCORPORATING SOLAR PANELS ETC.
- SECTION 48 (Repealed by 101 of 2006) GOODS INCORPORATING A MILK TANK
- SECTION 49 (Repealed by 101 of 2006) LUXURY MOTOR VEHICLE FOR DISABLED PERSON OR EXEMPT CHILD CARE BODY
- 49A (Repealed by 101 of 2006) MOTOR VEHICLES FOR TRANSPORTING DISABLED PERSONS
- SECTION 50 (Repealed by 101 of 2006) CUSTOMS DEALING WITH GOODS THAT ARE PARTLY EXEMPT FROM CUSTOMS DUTY
- SECTION 50A (Repealed by 101 of 2006) AGREEMENTS RELATING TO ELIGIBLE SHORT-TERM LEASES
- Division 5 - Tax not payable on certain dealings
- SECTION 51A (Repealed by 101 of 2006) GOODS BROUGHT INTO AUSTRALIA ON A TEMPORARY BASIS
- PART 4 - CREDITS
- SECTION 51 (Repealed by 101 of 2006) CREDIT ENTITLEMENTS
- SECTION 52 (Repealed by 101 of 2006) SUFFICIENT LINK BETWEEN INPUT GOODS AND OUTPUT GOODS
- SECTION 53 (Repealed by 101 of 2006) CLAIMANT MAY DEDUCT CREDIT FROM TAX PAYABLE IN RESPECT OF RETURN
- SECTION 54 (Repealed by 101 of 2006) COMMISSIONER NOT REQUIRED TO CONSIDER CREDIT CLAIMS FOR LESS THAN $200
- SECTION 55 (Repealed by 101 of 2006) CREDITS TO BE APPLIED AGAINST TAX LIABILITIES AND EXCESS REFUNDED
- SECTION 56 (Repealed by 101 of 2006) EXCESS CREDITS MUST BE REPAID
- SECTION 56A (Repealed by 101 of 2006) NO CREDITS FOR CERTAIN DEALINGS WITH PART 7A GOODS
- SECTION 57 (Repealed by 101 of 2006) CLAWBACK OF CR21 CREDIT ON LATER RECOVERY OF BAD DEBT
- SECTION 58 (Repealed by 101 of 2006) CLAWBACK OF CR9 CREDIT ON LATER SALE OF DEFECTIVE GOODS
- SECTION 59 (Repealed by 101 of 2006) AGREEMENT WITH COMMISSIONER REGARDING CREDITS
- SECTION 60 (Repealed by 101 of 2006) CLAIMANT MAY OBJECT AGAINST COMMISSIONER'S DECISION ON CREDIT CLAIM
- PART 5 - COLLECTION AND RECOVERY
- Division 1 - Returns
- SECTION 61 (Repealed by 101 of 2006) REQUIREMENT TO LODGE RETURNS
- SECTION 62 (Repealed by 101 of 2006) MEANING OF ``MONTHLY REMITTER'' AND ``QUARTERLY REMITTER''
- Division 2 - Due date for payment
- SECTION 63 (Repealed by 101 of 2006) NORMAL DUE DATE FOR PAYMENT OF TAX (OTHER THAN TAX ON A CUSTOMS DEALING OR A DEALING WITH PART 7A GOODS)
- SECTION 64 (Repealed by 101 of 2006) NORMAL DUE DATE FOR PAYMENT OF TAX ON A CUSTOMS DEALING
- SECTION 64A (Repealed by 101 of 2006) NORMAL DUE DATE FOR PAYMENT OF TAX (OTHER THAN TAX ON A CUSTOMS DEALING)
- SECTION 65 (Repealed by 101 of 2006) COMMISSIONER MAY BRING FORWARD DUE DATE IF TAXPAYER ABOUT TO LEAVE AUSTRALIA
- SECTION 66 (Repealed by 101 of 2006) COMMISSIONER MAY EXTEND TIME FOR PAYMENT
- SECTION 67 (Repealed by 101 of 2006) MANNER IN WHICH TAX MUST BE PAID
- SECTION 68 (Repealed by 101 of 2006) UNPAID TAX
- Division 3 - Recovery of tax
- SECTION 69 (Repealed by 101 of 2006) RECOVERY OF UNPAID TAX
- SECTION 70 (Repealed by 101 of 2006) RECOVERY OF TAX PAID ON BEHALF OF ANOTHER PERSON
- SECTION 71 (Repealed by 101 of 2006) RECOVERY OF TAX FROM JOINT TAXPAYERS
- SECTION 72 (Repealed by 101 of 2006) RECOVERY OF TAX FROM TRUSTEE OF DECEASED TAXPAYER
- SECTION 73 (Repealed by 101 of 2006) RECOVERY OF TAX FROM UNADMINISTERED DECEASED ESTATE
- SECTION 74 (Repealed by 101 of 2006) COMMISSIONER MAY COLLECT MONEY FROM PERSON WHO OWES MONEY TO A TAXPAYER
- SECTION 75 (Repealed by 101 of 2006) SERVICE OF NOTICES IN RECOVERY PROCEEDINGS IF TAXPAYER ABSENT FROM AUSTRALIA ETC.
- Division 4 - Remission of tax
- SECTION 76 (Repealed by 101 of 2006) REMISSION OF TAX NOT PAID WITHIN 3 YEARS AFTER IT BECAME PAYABLE
- SECTION 77 (Repealed by 101 of 2006) REMISSION IF TAX UNDERPAID IN RELIANCE ON COMMISSIONER'S INTERPRETATION OF THE SALES TAX LAW
- PART 6 - REGISTRATION
- SECTION 78 (Repealed by 101 of 2006) REGISTRATION
- SECTION 79 (Repealed by 101 of 2006) COMMISSIONER MAY REFUSE REGISTRATION
- SECTION 80 (Repealed by 101 of 2006) CANCELLATION OF REGISTRATION
- SECTION 81 (Repealed by 101 of 2006) REGISTERED PERSON MUST NOTIFY COMMISSIONER OF CERTAIN MATTERS
- PART 7 - QUOTING
- SECTION 82 (Repealed by 101 of 2006) STANDARD GROUNDS FOR QUOTING REGISTRATION NUMBER
- SECTION 83 (Repealed by 101 of 2006) STANDARD GROUNDS FOR QUOTING EXEMPTION DECLARATION
- SECTION 84 (Repealed by 101 of 2006) ADDITIONAL QUOTING GROUNDS IN SPECIAL CIRCUMSTANCES
- SECTION 85 (Repealed by 101 of 2006) PERIODIC QUOTING
- SECTION 86 (Repealed by 101 of 2006) MANNER IN WHICH QUOTE MUST BE MADE
- SECTION 87 (Repealed by 101 of 2006) REGISTERED PERSON NOT ENTITLED TO QUOTE AN EXEMPTION DECLARATION, AND VICE VERSA
- SECTION 88 (Repealed by 101 of 2006) INCORRECT QUOTE NEVERTHELESS EFFECTIVE FOR CERTAIN PURPOSES
- SECTION 89 (Repealed by 101 of 2006) QUOTE NOT EFFECTIVE FOR CERTAIN PURPOSES IF THERE ARE GROUNDS FOR BELIEVING IT WAS IMPROPERLY MADE
- SECTION 90 (Repealed by 101 of 2006) QUOTE ON GOODS APPLIES ALSO TO CONTAINER FOR THE GOODS
- SECTION 91 (Repealed by 101 of 2006) IMPROPER QUOTING IS AN OFFENCE
- PART 7A - ADDITIONAL REQUIREMENTS FOR DEALINGS WITH CERTAIN GOODS
- Division 1 - Purpose, overview and interpretation
- SECTION 91A (Repealed by 101 of 2006) PURPOSE OF PART
- SECTION 91B (Repealed by 101 of 2006) OVERVIEW OF PART
- SECTION 91C (Repealed by 101 of 2006) MEANING OF PART 7A GOODS
- SECTION 91D (Repealed by 101 of 2006) WHEN A PERSON IS RELEVANT TO AN APPLICATION
- Division 2 - Accreditation
- SECTION 91E (Repealed by 101 of 2006) OVERVIEW OF DIVISION
- SECTION 91F (Repealed by 101 of 2006) WHO MAY APPLY FOR ACCREDITATION
- SECTION 91G (Repealed by 101 of 2006) REQUIREMENTS FOR ACCREDITATION
- SECTION 91H (Repealed by 101 of 2006) APPLICATION FOR ACCREDITATION
- SECTION 91J (Repealed by 101 of 2006) GRANTING OF ACCREDITATION
- SECTION 91K (Repealed by 101 of 2006) COMMISSIONER'S DISCRETION TO REFUSE ACCREDITATION
- SECTION 91L (Repealed by 101 of 2006) REVOCATION OF ACCREDITATION
- SECTION 91M (Repealed by 101 of 2006) REVIEW OF DECISIONS ON ACCREDITATION
- SECTION 91N (Repealed by 101 of 2006) ACCREDITED PERSONS TO ADVISE COMMISSIONER OF CERTAIN MATTERS
- SECTION 91P (Repealed by 101 of 2006) ADDITIONAL INFORMATION ABOUT TRANSACTIONS
- SECTION 91Q (Repealed by 101 of 2006) COMMISSIONER MAY PUBLICISE WHO IS ACCREDITED
- Division 3 - Authorisation of certain transactions
- SECTION 91R (Repealed by 101 of 2006) OUTLINE OF DIVISION
- SECTION 91S (Repealed by 101 of 2006) QUOTE NOT EFFECTIVE WITHOUT AUTHORISATION
- SECTION 91T (Repealed by 101 of 2006) METHOD OF OBTAINING AUTHORISATION
- SECTION 91U (Repealed by 101 of 2006) GIVING OF AUTHORISATION BY COMMISSIONER
- SECTION 91V (Repealed by 101 of 2006) FORM OF AUTHORISATIONS
- Division 4 - Withholding of sales tax on dealings with Part 7A goods
- SECTION 91W (Repealed by 101 of 2006) OUTLINE OF DIVISION
- SECTION 91X (Repealed by 101 of 2006) WITHHOLDING OF SALES TAX
- SECTION 91Y (Repealed by 101 of 2006) WORKING OUT THE WITHHOLDING AMOUNT
- SECTION 91Z (Repealed by 101 of 2006) REPORTING AND REMITTING AMOUNTS
- SECTION 91ZA (Repealed by 101 of 2006) REFUND OF DEDUCTIONS IN CERTAIN CASES
- SECTION 91ZB (Repealed by 101 of 2006) FAILURE TO MAKE DEDUCTIONS FROM PAYMENTS
- SECTION 91ZC (Repealed by 101 of 2006) FAILURE TO PAY DEDUCTED AMOUNTS
- SECTION 91ZD (Repealed by 101 of 2006) INTERPRETATION
- Division 5 - General provisions about offences
- SECTION 91ZE (Repealed by 101 of 2006) FALSE REPRESENTATIONS
- SECTION 91ZF (Repealed by 101 of 2006) APPLICATION OF THE CRIMINAL CODE
- PART 8 - AVOIDANCE SCHEMES, NON-ARM'S LENGTH TRANSACTIONS ETC.
- Division 1 - Avoidance schemes
- SECTION 92 (Repealed by 101 of 2006) DIVISION ALLOWS CANCELLATION OF TAX BENEFITS UNDER AVOIDANCE SCHEMES
- SECTION 93 (Repealed by 101 of 2006) OBTAINING A TAX BENEFIT UNDER A SCHEME TO WHICH THIS DIVISION APPLIES
- SECTION 93A (Repealed by 101 of 2006) COMMISSIONER MAY CANCEL TAX BENEFITS OBTAINED UNDER SCHEMES TO WHICH THIS DIVISION APPLIES
- Division 2 - Non-arm's length transactions
- SECTION 94 (Repealed by 101 of 2006) ALTERATION OF TAX LIABILITY OR CREDIT IF AFFECTED BY NON-ARM'S LENGTH TRANSACTION
- Division 3 - Apportionment of global amounts
- SECTION 95 (Repealed by 101 of 2006) APPORTIONMENT OF GLOBAL AMOUNTS
- PART 9 - PENALTIES FOR NON-COMPLIANCE
- SECTION 95A (Repealed by 101 of 2006) FAILURE TO NOTIFY AMOUNT OF TAX PAYABLE ON ASSESSABLE DEALINGS WITH GOODS
- SECTION 96 (Repealed by 101 of 2006) PENALTY FOR FAILURE TO PROVIDE OTHER INFORMATION
- SECTION 97 (Repealed by 101 of 2006) PENALTY FOR MAKING FALSE STATEMENTS ETC.
- SECTION 98 (Repealed by 101 of 2006) PENALTY IF GENERAL ANTI-AVOIDANCE PROVISION APPLIES
- SECTION 99 (Repealed by 101 of 2006) ASSESSMENT OF PENALTY AND DUE DATE FOR PAYMENT
- SECTION 100 (Repealed by 101 of 2006) REMISSION OF PENALTY
- PART 10 - ADMINISTRATION OF THE SALES TAX LAW
- Division 1 - Assessments
- SECTION 101 (Repealed by 101 of 2006) GENERAL POWERS OF COMMISSIONER TO MAKE AN ASSESSMENT OF TAX PAYABLE BY A PERSON
- SECTION 102 (Repealed by 101 of 2006) TAXPAYER MAY REQUIRE COMMISSIONER TO MAKE AN ASSESSMENT
- SECTION 103 (Repealed by 101 of 2006) TAXPAYER'S LIABILITY NOT DEPENDENT ON ASSESSMENT
- SECTION 104 (Repealed by 101 of 2006) AMENDMENT OF ASSESSMENT
- SECTION 105 (Repealed by 101 of 2006) COMMISSIONER MUST GIVE THE TAXPAYER NOTICE OF THE ASSESSMENT
- SECTION 106 (Repealed by 101 of 2006) LATER ASSESSMENT PREVAILS IN CASE OF INCONSISTENCY
- SECTION 107 (Repealed by 101 of 2006) TAXPAYER MAY OBJECT AGAINST ASSESSMENT
- Division 2 - Information gathering
- SECTION 108 (Repealed by 101 of 2006) COMMISSIONER MAY DIRECT A PERSON TO PROVIDE INFORMATION
- SECTION 109 (Repealed by 101 of 2006) ACCESS TO PREMISES ETC.
- SECTION 110 (Repealed by 101 of 2006) PROTECTION OF CONFIDENTIALITY OF INFORMATION
- Division 3 - Miscellaneous
- SECTION 111 (Repealed by 101 of 2006) COMMISSIONER HAS GENERAL ADMINISTRATION OF SALES TAX LAW
- SECTION 112 (Repealed by 101 of 2006) COMMISSIONER MUST PREPARE ANNUAL REPORT
- SECTION 113 (Repealed by 101 of 2006) FORMAL REQUIREMENTS FOR RETURNS, NOTIFICATIONS ETC.
- SECTION 114 (Repealed by 101 of 2006) NOTICES ETC. BY COMMISSIONER MUST BE IN WRITING
- PART 11 - MISCELLANEOUS
- Division 1 - Evidence in proceedings
- SECTION 115 (Repealed by 101 of 2006) COURT MUST TAKE JUDICIAL NOTICE OF SIGNATURE OF COMMISSIONER ETC.
- SECTION 116 (Repealed by 101 of 2006) EVIDENTIARY EFFECT OF NOTICE OF ASSESSMENT ETC.
- Division 2 - Special obligations etc. for particular taxpayers and other persons
- SECTION 117 (Repealed by 101 of 2006) APPLICATION OF SALES TAX LAW TO PARTNERSHIPS
- SECTION 118 (Repealed by 101 of 2006) APPLICATION OF SALES TAX LAW TO UNINCORPORATED COMPANIES
- SECTION 119 (Repealed by 101 of 2006) TRUSTEE TO BE TREATED AS SEPARATE PERSON FOR EACH TRUSTEE CAPACITY
- SECTION 120 (Repealed by 101 of 2006) PUBLIC OFFICER OF A COMPANY
- SECTION 121 (Repealed by 101 of 2006) LIABILITY OF DIRECTORS ETC. OF A COMPANY
- SECTION 122 (Repealed by 101 of 2006) SPECIAL OBLIGATIONS FOR AGENTS AND TRUSTEES
- SECTION 123 (Repealed by 101 of 2006) OBLIGATIONS OF LIQUIDATOR OR RECEIVER
- SECTION 124 (Repealed by 101 of 2006) OBLIGATIONS OF AGENT WINDING UP BUSINESS FOR ABSENTEE PRINCIPAL
- Division 3 - Miscellaneous offences
- SECTION 125 (Repealed by 101 of 2006) SALES TAX MUST BE SPECIFIED ON INVOICE FOR WHOLESALE SALES
- SECTION 126 (Repealed by 101 of 2006) FALSE PRETENCE CONCERNING AMOUNT OF SALES TAX BORNE
- SECTION 127 (Repealed by 101 of 2006) PERSONS WITH POSSIBLE SALES TAX LIABILITY MUST KEEP RECORDS
- Division 4 - Miscellaneous
- SECTION 128 (Repealed by 101 of 2006) ALTERATION OF CONTRACTS IF COST OF SUPPLYING ETC. ASSESSABLE GOODS IS AFFECTED BY LATER ALTERATION TO SALES TAX LAW
- SECTION 129 (Repealed by 101 of 2006) AMENDING ACTS CANNOT IMPOSE PENALTIES ETC. EARLIER THAN 28 DAYS AFTER ROYAL ASSENT
- SECTION 129A (Repealed by 101 of 2006) NOTIONAL APPLICATION OF SALES TAX TO THE COMMONWEALTH
- SECTION 130 (Repealed by 101 of 2006) CANCELLATION OF CERTAIN EXEMPTIONS PROVIDED UNDER OTHER ACTS IN RELATION TO COMMONWEALTH-CONTROLLED AUTHORITIES
- SECTION 130B (Repealed by 101 of 2006) INFORMATION FOR THE PROTECTION OF TAXPAYERS
- SECTION 130C (Repealed by 101 of 2006) TAXPAYERS PROTECTION NOT BE REPEALED EXCEPT BY EXPRESS WORDS
- SECTION 131 (Repealed by 101 of 2006) REGULATIONS
- SCHEDULE 1
- APPENDIX A EXAMPLES Example 1 Typical chain of sales involving goods man
- APPENDIX B DECISION CHARTS Decision chart 1 Is a dealing taxable? D
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