Commonwealth Numbered Acts

SALES TAX (No. 6) AMENDMENT ACT 1985 No. 151, 1985 - SECT 3

3. (1) Sections 3 and 4 of the Principal Act are repealed and the following
sections are substituted: Imposition of tax

"3. Sales tax is imposed, at the rates specified in section 4, upon the sale
value of goods imported into Australia by a taxpayer and, on or after 20
September 1985, sold by the taxpayer or applied by the taxpayer to the
taxpayer's own use. Rates of tax

"4. The rates of the sales tax imposed by this Act are -

   (a)  in respect of goods covered by the Fourth or Fifth Schedule to the
        Sales Tax (Exemptions and Classifications) Act 1935 - 20%;

   (b)  in respect of goods covered by the Third or Sixth Schedule to that Act
        - 10%;

   (c)  in respect of goods covered by the Second Schedule to that Act - 30%;
        and

   (d)  in respect of goods not covered by the Second, Third, Fourth, Fifth or
        Sixth Schedule to that Act and on the sale value of which it is not
        provided by that Act that the sales tax imposed by this Act shall not
        be payable - 20%.".

(2) Where, before the commencement of this Act, sales tax was imposed by the
provisions of the Principal Act repealed by sub-section (1) upon the sale
value of any goods, that sales tax continues to be imposed as if those
provisions had not been repealed.