STATUTORY RULES.

1931. No. 63.

REGULATIONS MADE UNDER THE SALES TAX ASSESSMENT ACT (No. 1) 1930, THE SALES TAX ASSESSMENT ACT (No. 2) 1930, THE SALES TAX ASSESSMENT ACT (No. 3) 1930, THE SALES TAX ASSESSMENT ACT (No. 4) 1930, THE SALES TAX ASSESSMENT ACT (No. 5) 1930, THE SALES TAX ASSESSMENT ACT (No. 6) 1930, THE SALES TAX ASSESSMENT ACT (No. 7) 1930, THE SALES TAX ASSESSMENT ACT (No. 8) 1930 AND UNDER THE SALES TAX ASSESSMENT ACT (No. 9) 1930.

I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Sales Tax Assessment Act (No. 1) 1930, the Sales Tax Assessment Act (No. 2) 1930, the Sales Tax Assessment Act (No. 3) 1930, the Sales Tax Assessment Act (No. 4) 1930, the Sales Tax Assessment Act (No. 5) 1930, the Sales Tax Assessment Act (No. 6) 1930, the Sales Tax Assessment Act (No. 7) 1930, the Sales Tax Assessment Act (No. 8) 1930 and under the Sales Tax Assessment Act (No. 9) 1930, to come into operation forthwith.

Dated this twenty-ninth day of May, 1931.

ISAAC A. ISAACS

Governor-General.

By His Excellency’s Command,

E. J. HOLLOWAY

for Treasurer.

Amendment of Sales Tax Regulations.

(Statutory Rules 1930, No. 156.)

1. Regulation 8 is amended by inserting after the word “returns” the words “ and statements.”

2. The Schedule to the Sales Tax Regulations is amended—

(a) by inserting in Forms A and B, after the words “no. of bond............”, the words “Average or estimated average of quarterly sales for the year ending 30th June..........£..........”

1560.—Price 3d.

(b) by omitting from Forms A and B the words “the Commissioner of Taxation” (second occurring) and inserting in their stead the words “His Majesty the King his heirs or successors, for the use of the Commonwealth of Australia”;

(c) by omitting from Forms A and B the words “one-twelfth of the sales for the year ending 30th June...... which would have been subject to Sales Tax if the Acts had been in operation during that period” and inserting in their stead the words “one-fourth of the sales which would have been subject to sales tax during the financial year preceding that in respect of which this application is made if the Sales Tax Acts had been in operation during the whole of that year;”

(d) by omitting from Forms A and B the word “monthly” and inserting in its stead the word “quarterly”; and

(e) by omitting Form C and inserting in its stead the following form:—

“Commonwealth of Australia.            

Sales Tax Assessment Acts (Nos. 1-9) 1930.                      Form C.

State of.............................                                  Regulation 7.

This certificate shall, unless cancelled by the Commissioner of Taxation, remain in force until 30th June, 193     , or if the person named above applies for a fresh certificate on or before the 10th June

19.... , this certificate shall extend to the date of issue of such fresh certificate.

This certificate is issued subject to the following conditions: —

(a) That the person to whom the certificate is issued will—

(i) keep proper books or accounts for the purposes of the above-mentioned Acts;

(ii) render true statements of all sales made by him as and when required by the Commissioner;

(iii) duly pay all tax required by or under the above-mentioned Acts to be paid by him; and

(iv) furnish true, complete, and accurate returns and statements as and when required by the above-mentioned Acts or the Regulations thereunder; and

(b) Such other conditions as are prescribed.

..............................................................

Deputy Commissioner of Taxation.

per............................

Date.............................

Place........................................ ”

By Authority: H. J. Green, Government Printer, Canberra.