SALES TAX (No. 3).

 

No. 30 of 1930.

An Act to impose a Tax upon the Sale Value of Goods manufactured in Australia and sold by a person not being either the Manufacturer or a Purchaser from the Manufacturer.

[Assented to 18th August, 1930.]

BE it enacted by the Kings Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—

Short title.

1. This Act may be cited as the Sales Tax Act (No. 3) 1930.

Incorporation.

2. The Sales Tax Assessment Act (No. 3) 1930 shall be incorporated and read as one with this Act.

Imposition of tax.

3. Sales tax is imposed at the rate of two and one-half per centum upon the sale value of goods manufactured in Australia and sold by a taxpayer not being either the manufacturer of those goods or a purchaser of those goods from the manufacturer.