Federal Register of Legislation - Australian Government

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Sales Tax (No. 3) Amendment Act 1990

  • - C2004A03979
  • No longer in force
Act No. 48 of 1990 as made
An Act to amend the Sales Tax Act (No. 3) 1930, and for related purposes
Administered by: Treasury
Date of Assent 16 Jun 1990
Date of repeal 10 Mar 2016
Repealed by Amending Acts 1990 to 1999 Repeal Act 2016
 

SALES TAX (No. 3) AMENDMENT ACT 1990 No. 48, 1990

SALES TAX (No. 3) AMENDMENT ACT 1990 No. 48, 1990 - LONG TITLE

An Act to amend the Sales Tax Act (No. 3) 1930,
and for related purposes

SALES TAX (No. 3) AMENDMENT ACT 1990 No. 48, 1990 - SECT 1
Short title etc.

(Assented to 16 June 1990)
1. (1) This Act may be cited as the Sales Tax (No. 3) Amendment Act 1990.
(2) In this Act, "Principal Act" means the Sales Tax Act (No. 3) 1930.*1*

(Minister's second reading speech made in-
House of Representatives on 15 May 1990
Senate on 22 May 1990)
*1* No. 30, 1930, as amended. For previous amendments, see No. 30, 1931; No. 34, 1936; No. 32, 1938; No. 18, 1939; Nos. 5 and 79, 1940; No. 35, 1941; No. 9, 1942; No. 47, 1943; No. 60, 1946; No. 57, 1949; No. 40, 1950; No. 66, 1951; No. 47, 1952; No. 56, 1953; No. 48, 1954; No. 8, 1956; No. 74, 1957; No. 91, 1960; Nos. 4 and 79, 1961; No. 7, 1962; No. 78, 1964; No. 90, 1968; No. 71, 1970; No. 17, 1975; No. 146, 1978; No. 135, 1981; Nos. 57 and 86, 1982; No. 84, 1984; No. 148, 1985; No. 100, 1986; and No. 140, 1987.

SALES TAX (No. 3) AMENDMENT ACT 1990 No. 48, 1990 - SECT 2
Commencement

2. This Act is taken to have commenced on 9 May 1990.

SALES TAX (No. 3) AMENDMENT ACT 1990 No. 48, 1990 - SECT 3
Rates of tax

3. Section 4 of the Principal Act is amended:
(a) by omitting "and" from the end of paragraph (c);
(b) by inserting
after paragraph (c) the following paragraph:
"(ca) in respect of goods covered by the Sixth Schedule to that Act-50%; and";
(c) by omitting from paragraph (d) "or Fifth" and substituting ", Fifth
or Sixth".

SALES TAX (No. 3) AMENDMENT ACT 1990 No. 48, 1990 - SECT 4
Application of amendments

4. The amendments made by this Act apply in relation to transactions, acts and operations effected or done in relation to goods after the commencement of this Act.