SALES TAX ASSESSMENT ACT 1992 (Repealed)
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SECTION 16 (Repealed by 101 of 2006) GENERAL RULES FOR TAXING ASSESSABLE DEALINGS 16(1) [Assessable dealings listed in Table 1] Table 1 sets out all the assessable dealings that can be subject to sales tax. 16(2) [Assessable dealing where no exemption applies] If the time of an assessable dealing (as specified in column 4 of the Table) is on or after the first taxing day, and no exemption applies under Division 2 of this Part, then: (a) the dealing is a taxable dealing; (b) the person specified in column 3 is the person liable to the tax; (c) the tax becomes payable at the time of the dealing, as specified in column 4; (d) the tax is due for payment at the time that applies under Division 2 of Part 5.Note:
Generally, no sales tax is payable on an assessable dealing if the time of the dealing (as specified in column 4 of Table 1) is after the commencement of the A New Tax System (End of Sales Tax) Act 1999.
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