Federal Register of Legislation - Australian Government

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Sales Tax Assessment Act (No. 9) 1946

Authoritative Version
  • - C1946A00013
  • No longer in force
Act No. 13 of 1946 as made
An Act to amend the Sales Tax Assessment Act (No. 9) 1930-1936.
Date of Assent 18 Apr 1946
Date of repeal 24 Jun 2014
Repealed by Amending Acts 1901 to 1969 Repeal Act 2014

SALES TAX ASSESSMENT (No. 9).

 

No. 13 of 1946.

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

[Assented to 18th April, 1946.]

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 Assessment Act (No. 9) 1946.

(2.)     The Sales Tax Assessment Act (No. 9) 1930–1936*, as amended by this Act, may be cited as the Sales Tax Assessment Act (No. 9) 1930–1946.

Commencement.

2.   This Act shall be deemed to have come into operation on the thirteenth day of September, One thousand nine hundred and forty-five.

Sale value of goods.

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

(a) by omitting from sub-section (1.) the words “to a lessee “;

(b) by inserting in that sub-section, after the word “thirty”, the words “to an unregistered person, or to a registered person who has not quoted his certificate in respect of that lease,”; and

(c) by omitting from sub-section (2.) the words “to a lessee” and inserting in their stead the words “to an unregistered person, or to a registered person who has not quoted his certificate in respect of that lease”.