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Sales Tax Exemptions Act 1939

Authoritative Version
  • - C1939A00032
  • No longer in force
Act No. 32 of 1939 as made
An Act to amend the Sales Tax Exemptions Act 1935-1938 to exempt certain Defence Supplies and Plant and Building Materials for use in connexion with the manufacture of Defence Supplies.
Date of Assent 26 Sep 1939
Date of repeal 24 Jun 2014
Repealed by Amending Acts 1901 to 1969 Repeal Act 2014

SALES TAX EXEMPTIONS.

 

No. 32 of 1939.

An Act to amend the Sales Tax Exemptions Act 1935–1938 to exempt certain Defence Supplies and Plant and Building Materials for use in connexion with the manufacture of Defence Supplies.

[Assented to 26th September, 1939.]

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 Exemptions Act 1939.

(2.)  The Sales Tax Exemptions Act 1935–1938, as amended by this Act, may be cited as the Sales Tax Exemptions Act 1935–1939.

Commencement.

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

Amendment of Schedule.

3.   The Schedule to the Sales Tax Exemptions Act 1935–1938 is amended by inserting after item 74 a the following items:—

“74b.—(1) Materials for use in the construction, repair or alteration of buildings or other structures (being materials which are to be wrought into or attached to, so as to form part of, those buildings or other structures) which, under an agreement in writing between the Government of the Commonwealth and any person, are to be used by that person, for a period of not less than ten years, exclusively in or in connexion with the manufacture, processing, treatment or storage of munitions or other defence supplies to the order of the Government of the Commonwealth.

Nos. 1 to 9


 

(2) Plant, machinery and apparatus (and parts therefor) for use directly and exclusively in the manufacture, processing, treatment or storage of munitions or other defence supplies to the order of the Government of the Commonwealth under an agreement of the class specified in sub-item (1) of this item.

Nos. 1 to 9

 

 

“ 74c. Uniforms and equipment for members of the Naval, Military and Air Forces of the Commonwealth and Cadet Units raised in connexion with those Forces, viz.—

(i) clothing, badges, accoutrements and kit for sale by a Department of the Government of the Commonwealth or by an authority which is completely controlled by and the expenditure of which is exclusively borne by the Government of the Commonwealth to members of those Forces or Units;

(ii) clothing, badges, accoutrements and kit (specified in the approved scale of issues or Orders for Dress or otherwise specially approved by Defence authorities), n.e.i., for use as uniforms or parts of uniforms by any section of those Forces or Units or by any member of those Forces or Units including military pattern tunic shirts but not including other shirts, under-clothing, collars, ties, studs, sleeve-links, braces, socks, gloves, scarves, bathing costumes or trunks, jerseys, sweaters, pullovers, pyjamas and goods similar to or used in substitution for the goods specified in the abovementioned exceptions.

Nos. 1 to 9”.

Operation of certain amendments.

4.—(1.)   The amendments effected by section three of this Act, except in so far as they insert paragraph (i) of item 74c in the Schedule, shall apply to all transactions, acts or operations performed or entered into on or after the first day of October, One thousand nine hundred and thirty-eight.


 

(2.)  The amendments effected by section three of this Act, in so far as they insert paragraph (i) of item 74c in the Schedule, shall apply to all transactions, acts or operations performed or entered into on or after the first day of October, One thousand nine hundred and thirty-two.