Federal Register of Legislation - Australian Government

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Sales Tax Assessment Act (No. 1A) 1930

Authoritative Version
Act No. 62 of 1930 as made
An Act to amend sections three and seventeen, sub-section (1.) of section eighteen and paragraph (d) of section twenty of the Sales Tax Assessment Act (No. 1) 1930.
Administered by: Treasury
Date of Assent 16 Dec 1930
Date of repeal 18 Dec 2020
Repealed by Treasury Laws Amendment (2020 Measures No. 6) Act 2020

SALES TAX ASSESSMENT (No. 1a).

 

No. 62 of 1930.

An Act to amend sections three and seventeen, sub-section (1.) of section eighteen and paragraph (d) of section twenty of the Sales Tax Assessment Act (No. 1) 1930.

[Assented to 16th December, 1930.]

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

Short title and citation.

1.—(1.)   This Act may be cited as the Sales Tax Assessment Act (No. 1a) 1930.

(2.) The Sales Tax Assessment Act (No. 1) 1930 is in this Act referred to as the Principal Act.

(3.) The Principal Act, as amended by this Act, may be cited as the Sales Tax Assessment Acts (No. 1) 1930.

Commencement.

2.  This Act shall be deemed to have commenced on the date of the commencement of the Principal Act.

Definitions.

3.  Section three of the Principal Act is amended by omitting from the definition of “Manufacturer” the words “wholly or in part for another out of materials supplied by that other” and inserting in their stead the words “for another, wholly or in part out of materials supplied by that other, and the goods are not required for the private, domestic or other personal use of that other,”.

Sales tax.

4.  Section seventeen of the Principal Act is amended—

(a) by inserting, after the word “Australia”, the words “, either before or after the commencement of this Act,”; and

(b) by inserting, after the word “and” (last occurring), the words “on or after the first day of August One thousand nine hundred and thirty”.

Sale value of goods.

5.  Section eighteen of the Principal Act is amended by inserting at the end of sub-section (1.) the following proviso:—

“Provided that, where a person makes goods for another, wholly or in part out of materials supplied by that other, and the goods are required for the private domestic or other personal use


 

of that other, the person making the goods shall, for the purposes of this sub-section, be deemed to have sold them, at the time of the delivery of those goods to that other, for the amount charged for making the goods and for the materials (if any) supplied by the person making them.”.

Exemptions.

6.   Section twenty of the Principal Act is amended by inserting Exemptions, in paragraph (d), after the word “customers”, the words “and the total value of whose average yearly sales of goods so manufactured is not, or would not be, in the opinion of the Commissioner, in excess of Five hundred pounds”.