Federal Register of Legislation - Australian Government

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Sales Tax Act (No. 9) 1935

Authoritative Version
  • - C1935A00010
  • No longer in force
Act No. 10 of 1935 as made
An Act to amend the Sales Tax Act (No. 9) 1930-1931.
Date of Assent 10 Apr 1935
Date of repeal 24 Jun 2014
Repealed by Amending Acts 1901 to 1969 Repeal Act 2014

SALES TAX (No. 9).


No. 10 of 1935.

An Act to amend the Sales Tax Act (No. 9) 1930–1931.

[Assented to 10th April, 1935.]

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 Act (No. 9) 1935.

(2.)    The Sales Tax Act (No. 9) 1930–1931 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 Act (No. 9) 1930–1935.

Imposition of tax.

2.  Section three of the Principal Act is amended by adding at the end thereof the following sub-section:—

“(2).  On and after the date of the commencement of this sub-section, the goods leased by a taxpayer upon the sale value of which tax is imposed by sub-section (1.) of this section, as affected by section nineteen of the Financial Relief Act 1933, shall include goods which have gone into use or consumption in Australia and which are leased by a taxpayer on or after that date.”.