Sales Tax (Exemptions and Classifications) Act (No. 2) 1973

No. 181 of 1973

AN ACT

To amend the Sales Tax (Exemptions and Classifications) Act 1935–1973 in relation to Carbonated Beverages.

[Assented to 14 December 1973]

BE IT ENACTED by the Queen, the Senate and the House of Representatives of Australia, as follows:—

Short title and citation.

1. (1) This Act may be cited as the Sales Tax (Exemptions and Classifications) Act (No. 2) 1973.

(2) The Sales Tax (Exemptions and Classifications) Act 1935–1972, as amended by the Sales Tax (Exemptions and Classifications) Act 1973, is in this Act referred to as the Principal Act.

(3) Section 1 of the Sales Tax (Exemptions and Classifications) Act 1973 is amended by omitting sub-section (3).

(4) The Principal Act, as amended by this Act, may be cited as the Sales Tax (Exemptions and Classifications) Act 1935–1973.

Commencement.

2. This Act shall be deemed to have come into operation on 22nd August, 1973.

First Schedule.

3. The First Schedule to the Principal Act is amended by omitting paragraph (d) of sub-item (3) of item 36.