Commonwealth Numbered Acts

SALES TAX ACT (No. 2) 1975 No. 16, 1975 - SECT 3

3. Sections 3 and 4 of the Sales Tax Act (No. 2) 1930-1970 are repealed and
the following sections substituted:- Imposition of tax.
''3. Sales tax is imposed, at the rates specified in section 4, upon the sale
value of goods manufactured in Australia and, on or after 29 January 1975,
sold by a taxpayer who purchased them from the manufacturer. Rates of tax.
''4. (1) The rate of the sales tax imposed by this Act in respect of goods
covered by the Second Schedule to the Sales Tax (Exemptions and
Classifications) Act 1935-1975 is 271/2 per centum.

''(2) The rate of the sales tax imposed by this Act in respect of goods
covered by the Third Schedule to the Sales Tax (Exemptions and
Classifications) Act 1935-1975 is 21/2 per centum.

''(3) The rate of the sales tax imposed by this Act in respect of goods
covered by the Fourth Schedule to the Sales Tax (Exemptions and
Classifications) Act 1935-1975 that, on or after a date specified in the first
column of the following table and before the next later date (if any)
specified in that column, become goods on which sales tax is imposed by
section 3 of this Act, is the rate specified in the second column of that
table opposite to the first-mentioned date in the first column of that table:-
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                         First Column                            Second Column

             Date on and after which rate applies                 Rate of tax

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29 January 1975 . . . . . . . . . . . . . . . . . . . . . . . .        5%

1 May 1975  . . . . . . . . . . . . . . . . . . . . . . . . . .        7%

1 June 1975 . . . . . . . . . . . . . . . . . . . . . . . . . .        9%

1 July 1975 . . . . . . . . . . . . . . . . . . . . . . . . . .       11%

1 August 1975 . . . . . . . . . . . . . . . . . . . . . . . . .       13%

1 September 1975  . . . . . . . . . . . . . . . . . . . . . . .       15%

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''(4) The rate of the sales tax imposed by this Act in respect of goods
covered by the Fifth Schedule to the Sales Tax (Exemptions and
Classifications) Act 1935-1975 that, on or after a date specified in the first
column of the following table and before the next later date (if any)
specified in that column, become goods on which sales tax is imposed by
section 3 of this Act, is the rate specified in the second column of that
table opposite to the first-mentioned date in the first column of that table:-
--------------------------------------------------------------------------------
                         First Column                            Second Column

             Date on and after which rate applies                 Rate of tax

--------------------------------------------------------------------------------
29 January 1975 . . . . . . . . . . . . . . . . . . . . . . . .      15%

1 May 1975  . . . . . . . . . . . . . . . . . . . . . . . . . .      171/2%

1 June 1975 . . . . . . . . . . . . . . . . . . . . . . . . . .      20%

1 July 1975 . . . . . . . . . . . . . . . . . . . . . . . . . .      221/2%

1 August 1975 . . . . . . . . . . . . . . . . . . . . . . . . .      25%

1 September 1975  . . . . . . . . . . . . . . . . . . . . . . .      271/2%

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''(5) The rate of the sales tax imposed by this Act in respect of goods not
covered by the Second, Third, Fourth or Fifth Schedule to the Sales Tax
(Exemptions and Classifications) Act 1935-1975 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 is 15 per centum.''.