Commonwealth Numbered Acts

SALES TAX AMENDMENT ACT (No. 7) 1978 No. 150, 1978 - SECT 3

3. Sections 3 and 4 of the Principal Act are repealed and the following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 imported into Australia and, on or after 16 August 1978, sold
by a taxpayer not being the importer of the goods. 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 1935-271/2%;

   (b)  in respect of goods covered by the Third Schedule to the Sales Tax
        (Exemptions and Classifications) Act 1935-21/2%;

   (c)  in respect of goods covered by the Fourth or Fifth Schedule to the
        Sales Tax (Exemptions and Classifications) Act 1935-15%; and

   (d)  in respect of goods not covered by the Second, Third, Fourth or Fifth
        Schedule to the Sales Tax (Exemptions and Classifications) Act 1935
        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-15%.''.