Commonwealth Numbered Acts

SALES TAX AMENDMENT ACT (No. 2) 1981 No. 134, 1981 - SECT 3

3. Sections 3 and 4 of the Principal Act are repealed and the following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 manufactured in Australia and, on or after 19 August 1981, sold
by a taxpayer who purchased them from the manufacturer. Rates of tax



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

   (a)  in respect of goods covered by the Second Schedule to the Sales Tax
        (Exemptions and Classifications) Act 1935 - 30%;

   (b)  in respect of goods covered by the Third Schedule to that Act - 5%;

   (c)  in respect of goods covered by the Fourth or Fifth Schedule to that
        Act - 17.5%; and

   (d)  in respect of goods not covered by the Second, Third, Fourth or Fifth
        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 - 17.5%.".