Federal Register of Legislation - Australian Government

Primary content

Sales Tax Assessment Act (No. 9) 1931

Authoritative Version
Act No. 41 of 1931 as made
An Act to amend the Sales Tax Assessment Act (No. 9)1930, as amended by the Sales Tax Assessment Act (No. 9A) 1930.
Date of Assent 10 Aug 1931
Date of repeal 24 Jun 2014
Repealed by Amending Acts 1901 to 1969 Repeal Act 2014

 

SALES TAX ASSESSMENT (No. 9).

 

No. 41 of 1931.

An Act to amend the Sales Tax Assessment Act (No. 9) 1930, as amended by the Sales Tax Assessment Act (No. 9a) 1930.

[Assented to 10th August, 1931.]

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. 9) 1931.


(2.)  The Sales Tax Assessment Act (No. 9) 1930, as amended by the Sales Tax Assessment Act (No. 9a) 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 Act (No. 9) 1930-1931.

Exemptions.

2.  Section six of the Principal Act is amended by omitting paragraph (a) and inserting in its stead the following paragraph:—

“(a) films upon which duty has been paid under clause (b) of paragraph (2) of sub-item (c) of Item 320 of the Customs Tariff 1921-1930;”.

Application of provisions of Sales Tax Assessment Act (No. 1) 1930.

3.  Section twelve of the Principal Act is amended by omitting from sub-section (2.) the word “Acts” and inserting in its stead the word “acts”.