SALES TAX ASSESSMENT (No. 3a).

No. 65 of 1930.

An Act to amend sections three and six of the Sales Tax Assessment Act (No. 3) 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. 3a) 1930.

(2.) The Sales Tax Assessment Act (No. 3) 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. 3) 1930.

Commencement.

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

Sales tax.

3.  Section three 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 “sold”, the words “on or after the first day of August One thousand nine hundred and thirty”.

Exemptions.

4.    Section six of the Principal Act is amended—

(a) by inserting at the end of paragraph (b) the word “or”;

(b) by omitting from paragraph (c) the word “or”; and

(c) by omitting paragraph (d).