Federal Register of Legislation - Australian Government

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Sales Tax Act (No. 9) 1938

Authoritative Version
  • - C1938A00038
  • No longer in force
Act No. 38 of 1938 as made
An Act to amend the Sales Tax Act (No. 9) 1930 -1936.
Date of Assent 03 Oct 1938
Date of repeal 24 Jun 2014
Repealed by Amending Acts 1901 to 1969 Repeal Act 2014

SALES TAX (No. 9).


No. 38 of 1938.

An Act to amend the Sales Tax Act (No. 9) 1930-1936.

[Assented to 3rd October, 1938.]

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) 1938.

(2.)  The Sales Tax Act (No. 9) 1930–1936, as amended by this Act, may be cited as the Sales Tax Act (No. 9) 1930–1938.


2.  This Act shall come into operation on the day on which it receives the Royal Assent.

Imposition of tax

3.  Section three of the Sales Tax Act (No. 9) 1930–1936 is amended—

(a) by omitting the words and figures “on and from the 11th September, 1936” and inserting in their stead the words and figures “during the period commencing on the 11th September, 1936, and terminating on the 21st September, 1938”; and

(b) by adding at the end thereof the words and figures “on or after the 22nd September, 1938           5 per centum.”.