Federal Register of Legislation - Australian Government

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Sales Tax Act (No. 1) 1936

Authoritative Version
  • - C1936A00032
  • No longer in force
Act No. 32 of 1936 as made
An Act to amend the Sales Tax Act (No. 1) 1930-1931.
Date of Assent 29 Sep 1936
Date of repeal 24 Jun 2014
Repealed by Amending Acts 1901 to 1969 Repeal Act 2014

 

SALES TAX (No. 1).

 

No. 32 of 1936.

An Act to amend the Sales Tax Act (No. 1) 1930-1931.

[Assented to 29th September, 1936.]

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. 1) 1936.


 

(2.)  The Sales Tax Act (No. 1) 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. 1) 1930-1936.

Imposition of tax.

2.  Section three of the Principal Act is amended by omitting all the words after the word “the” (first occurring) and inserting in their stead the words “rates specified hereunder upon the sale value of goods manufactured in Australia by a taxpayer and sold by him or treated by him as stock for sale by retail or applied to his own use:

Where the goods have been so sold, treated or applied—

Rate of tax.

prior to 11th July, 1931..........................................

2½ per centum

during the period commencing on the 11th July, 1931, and terminating on the 25th October, 1933............

6 per centum

during the period commencing on the 26th October, 1933, and terminating on the 10th September, 1936...............................................................................

5 per centum

on and from the 11th September, 1936........................

4 per centum”.