-
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- SALES TAX ASSESSMENT ACT 1992 (Repealed)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- SECTION 1 (Repealed by 101 of 2006) SHORT TITLE
- SECTION 2 (Repealed by 101 of 2006) COMMENCEMENT
- SECTION 3 (Repealed by 101 of 2006) HOW THE SALES TAX LAW APPLIES TO THINGS OUTSIDE AUSTRALIA AND THINGS HAPPENING BEFORE COMMENCEMENT
- SECTION 4 (Repealed by 101 of 2006) STATES AND TERRITORIES ARE BOUND BY THE SALES TAX LAW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- SECTION 5 (Repealed by 101 of 2006) GENERAL DEFINITIONS
- SECTION 6 (Repealed by 101 of 2006) OFFSHORE INSTALLATIONS: MODIFIED MEANING OF ``AUSTRALIA'', ``EXPORT'' AND ``IMPORT''
- SECTION 7 (Repealed by 101 of 2006) USE OF GOODS AS RAW MATERIALS IN MANUFACTURING GOODS, OR IN CONSTRUCTING OR REPAIRING PROPERTY
- SECTION 8 (Repealed by 101 of 2006) MANUFACTURE OF CERTAIN GOODS TREATED AS HAPPENING IN THE COURSE OF A BUSINESS
- SECTION 9 (Repealed by 101 of 2006) GOODS SENT OVERSEAS FOR ALTERATION: AFFECTS MEANING OF ``AUSTRALIAN-USED GOODS''
- SECTION 9A (Repealed by 101 of 2006) EXPORT ALTERATION GOODS: AFFECTS MEANING OF ``AUSTRALIAN-USED GOODS''
- SECTION 9B (Repealed by 101 of 2006) GOODS TEMPORARILY IMPORTED: AFFECTS MEANING OF ``AUSTRALIAN-USED GOODS''
- SECTION 10 (Repealed by 101 of 2006) LEASED GOODS EXPORTED BEFORE BEING USED: AFFECTS MEANING OF ``AUSTRALIAN-USED GOODS''
- SECTION 10A (Repealed by 101 of 2006) TRADEX SCHEME GOODS: AFFECTS MEANING OF AUSTRALIAN-USED GOODS
- SECTION 11 (Repealed by 101 of 2006) MEANING OF ``BORNE TAX'' AND ``TAX BORNE''
- SECTION 12 (Repealed by 101 of 2006) INSERTS IN NEWSPAPERS, MAGAZINES ETC.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- SECTION 12A (Repealed by 101 of 2006) CONSTRUCTION OF POOLS IN SITU
- SECTION 13 (Repealed by 101 of 2006) MEANING OF ``EMBODYING VISUAL IMAGES, SOUNDS OR COMPUTER PROGRAMS IN GOODS''
- SECTION 14 (Repealed by 101 of 2006) MEANING OF ``TAX-ADVANTAGED COMPUTER PROGRAM''
- SECTION 15 (Repealed by 101 of 2006) MEANING OF ``OBTAIN GOODS UNDER QUOTE'' ETC.
- SECTION 15A (Repealed by 101 of 2006) MEANING OF ``ELIGIBLE SHORT-TERM LEASE'' ETC.
- SECTION 15B (Repealed by 101 of 2006) POST-TRIAL SALE OR POST-TRIAL LEASE
- SECTION 15C (Repealed by 101 of 2006) ELIGIBLE REPAIR GOODS
- SECTION 15D (Repealed by 101 of 2006) EXPORT ALTERATION GOODS
- SECTION 15E (Repealed by 101 of 2006) GOODS FOR USE AS PART OF A CAR REMUNERATION PACKAGE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- SECTION 16 (Repealed by 101 of 2006) GENERAL RULES FOR TAXING ASSESSABLE DEALINGS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
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.