SALES TAX IMPOSITION (GENERAL) ACT 1992 (Repealed)

SECTION 3   IMPOSITION  

3(1)  [Imposition of tax]  

The tax that is payable under the Sales Tax Assessment Act 1992 is imposed by this section under the name of sales tax.

3(2)  [Tax imposes neither duty of customs nor excise]  

This section imposes sales tax only so far as that tax is not:

(a)  a duty of customs or a duty of excise within the meaning of section 55 of the Constitution; or

(b)  tax imposed by section 3 of the Sales Tax Imposition (In Situ Pools) Act 1992.