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Sales Tax Procedure Act 1940

Authoritative Version
  • - C1940A00063
  • No longer in force
Act No. 63 of 1940 as made
An Act to amend the Sales Tax Procedure Act 1934-1936.
Date of Assent 13 Dec 1940
Date of repeal 24 Jun 2014
Repealed by Amending Acts 1901 to 1969 Repeal Act 2014

SALES TAX PROCEDURE.

 

No. 63 of 1940.

An Act to amend the Sales Tax Procedure Act 1934-1936.

[Assented to 13th December, 1940.]

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 Procedure Act 1940.

(2.)    The Sales Tax Procedure Act 1934-1936, as amended by this Act, may be cited as the Sales Tax Procedure Act 1934-1940.

 

Commencement.

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

Penalty in certain cases.

3.  Section eight of the Sales Tax Procedure Act 1934-1936 is amended by omitting from paragraph (b) of sub-section (1.) all the words after the word “him” and inserting in their stead the words “at a particular rate in the space provided in the form of return for particulars of goods in respect of which tax is payable at some lower rate or is not payable; or”.