SALES TAX IMPOSITION (GENERAL) ACT 1992 (Repealed)

SECTION 1 (Repealed)   SHORT TITLE  

1    This Act may be cited as the Sales Tax Imposition (General) Act 1992.

SECTION 2   COMMENCEMENT  

2    This Act commences on the 28th day after the day on which it receives the Royal Assent.

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.

SECTION 4   ACT DOES NOT IMPOSE TAX ON PROPERTY OF A STATE  

4(1)  [Tax not imposed on property of State]  

This Act does not impose a tax on property of any kind belonging to a State.

4(2)  [Meaning of property of State]  

In this section, ``property of any kind belonging to a State'' has the same meaning as in section 114 of the Constitution.