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Sales Tax Assessment Act (No. 5) 1930

Act No. 33 of 1930 as amended, taking into account amendments up to Act No. 201 of 1978
Registered 07 Dec 2009
Start Date 06 Dec 1978
End Date 21 Sep 1982
Date of repeal 14 Sep 2006
Repealed by Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006

SALES TAX ASSESSMENT ACT (No. 5) 1930 - Incorporating all amendments by
legislation made to 31 December 1980
- Reprinted as at 31 December 1980 (HISTACT CHAP 184 #DATE 31:12:1980)

*1* The Sales Tax Assessment Act (No. 5) 1930 (a) as shown in this reprint
comprises Act No. 33, 1930 as amended by the other Acts specified in the
following table:
----------------------------------------------------------------------------
Application,
saving
Number Date of Date of or
transitional
Act and year Assent commencement provisions
---------------------------------------------------------------------------- Sales Tax
Assessment Act (No.
5) 1930 33, 1930 18 Aug 1930 18 Aug 1930
Sales Tax
Assessment Act (No.
5A) 1930 67, 1930 16 Dec 1930 18 Aug 1930 -
Sales Tax
Assessment Act (No.
5) 1931 33, 1931 10 Aug 1931 10 Aug 1931(b) -
Sales Tax
Assessment Act (No.
5) 1932 43, 1932 5 Oct 1932 5 Oct 1932 S. 5
Financial Relief
Act 1932 (c) 64, 1932 5 Dec 1932 5 Dec 1932(b) -
Financial Relief
Act 1933 (c) 17, 1933 26 Oct 1933 26 Oct 1933 -
Sales Tax
Assessment (New
Zealand Imports)
Act 1933 25, 1933 24 Nov 1933 1 Dec 1933 (see
Gazette
1933, p. 1649) -
Sales Tax
Assessment Act (No.
5) 1933 51, 1933 12 Dec 1933 12 Dec 1933 -
Financial Relief
Act 1934 (c) 16, 1934 1 Aug 1934 1 Aug 1934(b) -
Sales Tax
Assessment (Fiji
Imports) Act 1934 62, 1934 17 Dec 1934 17 Jan 1935 (see
Gazette
1935, p. 57) -
Sales Tax
(Financial Relief)
Act 1935 45, 1935 25 Oct 1935 25 Oct 1935(b) -
Sales Tax
(Securities and
Exemptions) Act
1935 61, 1935 7 Dec 1935 7 Dec 1935 S. 18
Sales Tax Amendment
Act 1936 78, 1936 7 Dec 1936 7 Dec 1936(b) -
Sales Tax
Assessment Act (No.
5) 1939 26, 1939 21 Sept 1939 1 Oct 1939 -
Sales Tax
Assessment Act (No.
5) 1953 71, 1953 5 Dec 1953 5 Dec 1953 -
Sales Tax
Assessment Act (No.
5) 1963 45, 1963 20 Sept 1963 S. 7: 16 Oct
1963(d)
S. 8: 1 Jan 1963
Remainder: 14 Aug
1963 -
Statute Law
Revision (Decimal
Currency) Act 1966 93, 1966 29 Oct 1966 1 Dec 1966 -
Sales Tax
Assessment Act (No.
5) 1968 109, 1968 2 Dec 1968 2 Dec 1968 -
Statute Law
Revision Act 1973 216, 1973 19 Dec 1973 31 Dec 1973 Ss. 9 (1) and 10
Administrative
Changes
(Consequential
Provisions) Act
1976 91, 1976 20 Sept 1976 20 Sept 1976(e) S. 4
Sales Tax
Assessment (No. 5)
Amendment Act 1978 201, 1978 6 Dec 1978 6 Dec 1978 -
---------------------------------------------------------------------------- (a) This citation is provided for by the Amendments Incorporation Act 1905
and the Acts Citation Act 1976.

(b) The Acts marked (b) in the table contain provisions, not set out in the
commencement section, that relate to the commencement of amendments. Particulars of those provisions not shown in the table may be found in the annual volumes of Acts for the respective years in which the amending Acts were passed.

(c) The Financial Relief Act 1932, the Financial Relief Act 1933 and the
Financial Relief Act 1934 were repealed by section 12 of the Statute Law
Revision Act 1950. That section provides that the repeals do not affect the
operation of any amendment made by a repealed Act or any provision made by it
for the citation of an Act as so amended.

(d) Sub-section 2 (2) of the Sales Tax Assessment Act (No. 5) 1963 provides
as follows:

"(2) Section seven of this Act shall come into operation on the day on
which the Customs Act 1963 receives the Royal Assent."

(e) By virtue of sub-section 2 (7) of the Administrative Changes
(Consequential Provisions) Act 1976 the amendments made by that Act to the Sales Tax Assessment Act (No. 5) 1930 are deemed to have come into operation on 22
December 1975.

SALES TAX ASSESSMENT ACT (No. 5) 1930 - TABLE OF PROVISIONS

TABLE

TABLE OF PROVISIONS


PART I-PRELIMINARY


Section

1. Short title

2. (Repealed)

2A. Interpretation


PART II-LIABILITY TO TAXATION


3. Sales tax

4. Sale value of imported goods

5. Liability for tax

6. Exemptions

6A. Delivery of goods upon giving of security or undertaking for payment of duty

6B. Delivery of goods on the giving of a general security or undertaking for payment of tax

6C. Pallets used in international transport


PART III-ENTRIES


7. Entries

8. Failure to lodge entry or furnish information


PART IV-COLLECTION AND RECOVERY OF TAX


9. Time of payment of tax

10. Further tax

11. Refunds of tax

11A. Drawback

11B. Refunds of tax on rejected goods


PART V-APPLICATION OF SALES TAX ASSESSMENT ACT (No. 1) 1930


12. Application of provisions of Sales Tax Assessment Act (No. 1) 1930


SALES TAX ASSESSMENT ACT (No. 5) 1930 - LONG TITLE

SECT

An Act relating to the Imposition, Assessment and Collection of a Tax upon the Sale Value of Goods Imported into Australia, and for other purposes

SALES TAX ASSESSMENT ACT (No. 5) 1930 - SECT. 1.
Short title

SECT

PART I-PRELIMINARY

1. This Act may be cited as the Sales Tax Assessment Act (No. 5) 1930.*1*


Section 2 repealed by No. 216, 1973, s. 3
* * * * * * * *

See notes to first article of this Chapter.

SALES TAX ASSESSMENT ACT (No. 5) 1930 - SECT. 2A.
Interpretation

Substituted by No. 45, 1963, s. 4; amended by No. 216, 1973, s. 3

SECT

2A. In this Act, unless the contrary intention appears-

"a Collector" means the Collector of Customs or any person doing duty under the Commonwealth in the matter in relation to which the expression is used;

"the Collector of Customs ", in relation to goods imported into Australia, means the Collector of Customs or other principal officer of Customs for the State or Territory into which the goods are imported;

"the Comptroller" means the Comptroller-General of Customs.


SALES TAX ASSESSMENT ACT (No. 5) 1930 - SECT. 3.
Sales tax

SECT

PART II-LIABILITY TO TAXATION

Amended by No. 67, 1930, s. 3; No. 201, 1978, s. 3

SECT

3. Subject to, and in accordance with the provisions of this Act, the sales tax imposed by the Sales Tax Act (No. 5) 1930 shall be levied and paid on the sale value of goods imported into Australia by a taxpayer.


SALES TAX ASSESSMENT ACT (No. 5) 1930 - SECT. 4.
Sale value of imported goods

Sub-section (1) amended by No. 26, 1939, s. 3; No. 71, 1953, s. 4

SECT

4. (1) For the purposes of this Act, the sale value of goods imported into Australia-

(a) by an unregistered person; or

(b) by a registered person who does not quote his certificate on the Customs entry relating to the goods,

shall be an amount which exceeds by twenty per centum the sum of the following:

(i) the value for duty of those goods; and

(ii) the duty of Customs payable in respect of the goods.


Amended by No. 33, 1931, s. 2; No. 26, 1939, s. 3; No. 71, 1953, s. 4; No. 45, 1963, s. 5; No. 201, 1978, s. 3

SECT

(2) For the purposes of this section, "value for duty" means-

(a) where the goods are subject to an ad valorem duty upon importation into Australia under the law relating to duties of Customs-the value ascertained in accordance with that law for the purpose of calculating that duty; and

(b) where the goods are not so subject-the value upon which, in the opinion of the Commissioner, an ad valorem duty would have been calculated if the goods had been so subject:

Provided that, pending the ascertainment of the value required to be ascertained under paragraph (a) or (b), the value for duty of the goods to which this section applies shall be taken to be the value at which the goods are entered for home consumption under the law relating to the Customs.


Omitted by No. 71, 1953, s. 4; added by No. 45, 1963, s. 5; amended by No. 201, 1978, s. 3

SECT

(3) Notwithstanding sub-sections (1) and (2), where goods that have been exported from Australia for repair after having been imported into Australia and entered for home consumption under the Customs Act 1901, or under that Act as amended, are subsequently re-imported into Australia, the sale value of the goods upon re-importation is an amount equal to-

(a) where duty of Customs is payable on the goods according to the value of the repairs-the sum of the amount of that duty and the amount of the value of the repairs ascertained for the purpose of calculating the amount of that duty; or

(b) in any other case-the amount at which, in the opinion of the Commissioner, the repairs would, if duty of Customs were payable on the goods according to the value of the repairs, be valued, for the purpose of calculating the amount of that duty.


Added by No. 45, 1963, s. 5; amended by No. 201, 1978, s. 3

SECT

(4) Sub-section (3) does not apply in relation to goods in respect of which, by reason of section 6A or 6B, sales tax was not payable at the time of the original entry for home consumption and had not become payable before they were exported from Australia for repair.


SALES TAX ASSESSMENT ACT (No. 5) 1930 - SECT. 5.
Liability for tax

Amended by No. 201, 1978, s. 3

SECT

5. Sales tax shall be paid by the importer of goods the sale value of which is specified in sub-section (1) of section 4.


SALES TAX ASSESSMENT ACT (No. 5) 1930 - SECT. 6.
Exemptions

Substituted by No. 61, 1935, s. 8; amended by No. 216, 1973, s. 3; No. 201, 1978, s. 3

SECT

6. Notwithstanding anything contained in section 5, sales tax shall not be payable under this Act by the person specified in that section upon the sale value of goods the sale value of which is, by virtue of the Sales Tax (Exemptions and Classifications) Act 1935-1973, exempt from sales tax under this Act.


SALES TAX ASSESSMENT ACT (No. 5) 1930 - SECT. 6A.
Delivery of goods upon giving of security or undertaking for payment of duty

Substituted by No. 71, 1953, s. 5

SECT

6A. (1) Where goods the property of a person included in a prescribed class of persons are imported or a person imports goods which are included in a prescribed class of goods or imports goods intended for a prescribed purpose and intends to export those goods, the Collector of Customs may grant to the person importing the goods permission to take delivery of those goods upon giving a security or an undertaking, to the satisfaction of the Collector of Customs, for the payment of the sales tax in respect of those goods.


Amended by No. 201, 1978, s. 3

SECT

(2) The regulations may prescribe provisions to be complied with in relation to goods in respect of which permission has been granted under sub-section (1).


Amended by No. 45, 1963, s. 6; No. 91, 1976, s. 3; No. 201, 1978, s. 3

SECT

(3) Where the Collector of Customs has granted permission to a person to take delivery of goods upon the giving of a security or undertaking under sub-section (1) of this section, the sales tax in respect of those goods is not payable if-

(a) the provisions of the regulations are complied with; and

(b) the goods are exported from Australia within a period of twelve months after the date on which the goods were imported or within such further period as the Minister of State for Business and Consumer Affairs, or a person to whom that Minister has delegated powers under section 162 of the Customs Act 1901-1953, on application of the person who imported the goods, allows,

and, if a security was given by way of deposit of cash or of an instrument transferable by delivery, the amount deposited or the instrument shall be returned to the person by whom the security was given.


(4) Where the regulations are not complied with or the goods are not exported from Australia within that period of twelve months or that further period (if any), the security may be enforced according to its tenor or, where an undertaking to pay the amount of the sales tax has been given, the amount specified in the undertaking may be recovered at any time in a court of competent jurisdiction by proceedings in the name of the Collector of Customs.


(5) The provisions of the Customs Act 1901-1953 (including regulations made under that Act) relating to securities apply to a security under this section as if that security were a Customs security required to be given under that Act.


SALES TAX ASSESSMENT ACT (No. 5) 1930 - SECT. 6B.
Delivery of goods on the giving of a general security or undertaking for
payment of tax

Inserted by No. 45, 1963, s. 7

SECT

6B. (1) The regulations may provide that-

(a) goods of a specified class;

(b) goods imported by persons of a specified class;

(c) goods of a specified class imported by persons of a specified class; or

(d) goods imported for a specified purpose,

may, in accordance with this section, be brought into Australia on a temporary basis without payment of sales tax.


Amended by No. 201, 1978, s. 3

SECT

(2) The Comptroller may accept a security given by a person for the payment of, or an undertaking by a person to pay, any sales tax that may become payable on goods to which the security or undertaking relates, being goods in relation to which regulations under sub-section (1) apply, that may be imported after a particular date or during a particular period and, where the Comptroller has accepted such security or undertaking, a Collector may grant to a person who imports goods to which the security or undertaking relates permission to take delivery of those goods without payment of sales tax.


(3) Goods delivered under this section shall, for the purposes of this Act, be deemed to be entered on being so delivered.


(4) The regulations may prohibit a person to whom goods are delivered under this section from dealing with the goods in a manner, or in a manner other than a manner, specified in the regulations, or from so dealing with the goods except with the consent of the Comptroller.


Amended by No. 91, 1976, s. 3; No. 201, 1978, s. 3

SECT

(5) Sales tax is not payable in respect of goods delivered under this section unless-

(a) the goods have been dealt with in contravention of the regulations; or

(b) the goods are not exported within such period, not exceeding twelve months, after the date on which the goods were imported as is notified to the person who imported the goods by the Collector when he grants permission to take delivery of the goods, or within such further period as the Minister of State for Business and Consumer Affairs, or a person to whom that Minister has delegated powers under section 162A of the Customs Act 1901-1963, on the application of the person who imported the goods and of the person who gave the security or undertaking with respect to the goods, allows.


(6) Where security under this section is given by way of a payment of money or a deposit of an instrument transferable by delivery, the money shall not be repaid or the instrument shall not be returned, unless no sales tax is, or may become, payable in respect of any goods to which the security relates that have been imported.


Amended by No. 201, 1978, s. 3

SECT

(7) Where goods have been dealt with in contravention of the regulations or goods are not exported from Australia within the period notified under paragraph (b) of sub-section (5) or within such further period as is allowed under that paragraph, a security in respect of the goods may be enforced according to its tenor or, where an undertaking to pay the amount of the sales tax on the goods has been given, that amount may be recovered at any time in a court of competent jurisdiction by proceedings in the name of the Comptroller or of the Collector of Customs.


(8) The provisions of the Customs Act 1901-1963 (including regulations made under that Act) relating to securities apply in relation to a security under this section as if that security were a Customs security required to be given under that Act.


SALES TAX ASSESSMENT ACT (No. 5) 1930 - SECT. 6C.
Pallets used in international transport

Inserted by No. 109, 1968, s. 3 Sub-section (1) amended by No. 201, 1978, s. 3

SECT

6C. (1) Where pallets are delivered under section 6B and it would be a contravention of the Convention by the Commonwealth to impose sales tax upon the sale value of the pallets, sales tax is not payable in respect of the sale value of the pallets.


Amended by No. 201, 1978, s. 3

SECT

(2) Sub-section (1) of this section is in addition to, and not in derogation of, the provisions of sub-section (5) of section 6B.


Amended by No. 201, 1978, s. 3

SECT

(3) In this section-

"pallet" has the same meaning as in the Convention;

"the Convention" means the European Convention on Customs Treatment of Pallets used in International Transport signed at Geneva on 9 December 1960, as affected by any amendment of the Convention that has come into force.


SALES TAX ASSESSMENT ACT (No. 5) 1930 - SECT. 7.
Entries

SECT

PART III-ENTRIES

Sub-section (1) amended by No. 201, 1978, s. 3

SECT

7. (1) Where any person imports into Australia goods to the importation of which section 4 applies, he shall, at the time of the entry of the goods under the law relating to the Customs, lodge, for the purposes of this Act, with the Collector of Customs at the port of importation, an entry in the prescribed manner and form.


Sub-section (2) omitted by No. 71, 1953, s. 6
* * * * * * * *

SALES TAX ASSESSMENT ACT (No. 5) 1930 - SECT. 8.
Failure to lodge entry or furnish information

Amended by No. 93, 1966, s. 3; No. 201, 1978, s. 3

SECT

8. Any person who is required by or under section 7 to lodge any entry or to furnish any prescribed information and who fails to lodge that entry or to furnish that information shall be guilty of an offence.


Penalty: Two hundred dollars.


SALES TAX ASSESSMENT ACT (No. 5) 1930 - SECT. 9.
Time of payment of tax

SECT

PART IV-COLLECTION AND RECOVERY OF TAX

Amended by No. 201, 1978, s. 3

SECT

9. Every person liable to pay tax under section 5 upon the sale value of any goods imported by him into Australia shall pay sales tax at the time of the entry of those goods for home consumption under the law relating to the Customs:

Provided that, in the case of goods the value for duty of which is, under sub-section (2) of section 4, ascertained in accordance with the opinion of the Commissioner, the person liable to pay sales tax upon the sale value of those goods shall, on or before the date specified in the notice by the Commissioner stating the sale value of those goods and the amount of any additional sales tax payable thereon and attributable to an excess in the value for duty so ascertained over the sale value of the goods at the time of entry, pay that additional tax.


SALES TAX ASSESSMENT ACT (No. 5) 1930 - SECT. 10.
Further tax

SECT

10. (1) Where the Commissioner finds in any case that tax or further tax is payable by any person, the Commissioner may-

(a) assess the sale value upon which tax should be or should have been paid; and

(b) calculate the tax or further tax which is payable.


(2) As soon as conveniently may be after an assessment is made, the Commissioner shall cause notice in writing of the assessment and of the tax or further tax to be given to the person liable to pay the tax or further tax.


(3) The amount of tax or further tax specified in the notice shall be payable on or before the date specified in the notice, together with any other amount which may be payable in accordance with any other provision of this Act.


(4) The omission to give any such notice shall not invalidate the assessment and calculation made by the Commissioner.


SALES TAX ASSESSMENT ACT (No. 5) 1930 - SECT. 11.
Refunds of tax

Sub-section (1) substituted by No. 51, 1933, s. 3

SECT

11. (1) Where the Commissioner finds in any case that tax has been overpaid and is satisfied that the tax has not been passed on by the taxpayer to some other person, or, if passed on to some other person, has been refunded to that person by the taxpayer, the Commissioner may refund the amount of tax found to be overpaid.


(2) Where a taxpayer sells goods in respect of the sale value of which tax has been paid under this Act, and the whole or any part of the amount for which the goods were sold has actually been written off by the taxpayer as a bad debt, the Commissioner may, to the extent to which it is proved to his satisfaction that the debt is a bad debt, refund so much of the tax as bears to the tax the same proportion as the amount so proved to be a bad debt bears to the total amount for which the goods were sold:

Provided that, if the whole or any part of any amount in respect of which tax has been so refunded is at any time recovered by the taxpayer, he shall within seven days notify the Commissioner in writing accordingly and repay the whole or a proportionate part of the tax so refunded.


Inserted by No. 78, 1936, s. 34

SECT

(2A) Where the Commissioner is satisfied that-

(a) tax has been paid in respect of the importation of goods by a registered person who was required to quote his certificate in respect of the importation of those goods but who failed to do so; and

(b) the tax has not been passed on by that registered person to some other person or, if passed on to some other person, has been refunded to that other person by the registered person,

the Commissioner may refund to that registered person the amount of tax so paid.


Added by No. 43, 1932, s. 2; amended by No. 61, 1935, s. 15; No. 216, 1973, s. 3

SECT

(3) Where tax has been paid under this Act on the importation of goods by a person who has subsequently sold the goods to the Government of the Commonwealth or the Government of a State or to a Commonwealth or State authority and the Commissioner is satisfied that-

(a) the Government of the Commonwealth or the Government of a State would have been entitled to exemption from tax under item 74 in the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1973 if that Government had imported the goods, and

(b) the amount of that tax has been excluded wholly or in part from the price for which the goods were so sold,

the Commissioner may refund to the person who so sold the goods the amount which, in the opinion of the Commissioner, was so excluded.


Added by No. 51, 1933, s. 3; amended by No. 201, 1978, s. 3

SECT

(4) Notwithstanding anything contained in this section, if any alteration is made in the rate of sales tax payable in respect of any goods, no refund, repayment or reduction shall, by reason of that alteration, be made of any amount paid or payable by any person as sales tax in respect of goods imported before the date of assent to the law making the alteration.


SALES TAX ASSESSMENT ACT (No. 5) 1930 - SECT. 11A.
Drawback

Sub-section (1) inserted by No. 43, 1932, s. 3; amended by No. 201, 1978, s. 3

SECT

11A. (1) Where drawback of import duty paid in respect of any goods is allowed pursuant to section 168 of the Customs Act 1901-1930 and the regulations thereunder, drawback of the sales tax paid under this Act in respect of those goods shall be allowed.


Added by No. 51, 1933, s. 4; amended by No. 201, 1978, s. 3

SECT

(2) Where sales tax has been paid under this Act in respect of goods which are not subject to import duty, and, in the opinion of the Collector of Customs, drawback of duty would have been allowable under section 168 of the Customs Act 1901-1930 and the regulations thereunder if the goods had been subject to such duty, drawback of the sales tax so paid shall be allowed and the provisions of the Customs Act 1901-1930 and the regulations thereunder, in relation to drawback of import duty, shall apply in respect of drawback of sales tax as if the goods had been subject to import duty.


SALES TAX ASSESSMENT ACT (No. 5) 1930 - SECT. 11B.
Refunds of tax on rejected goods

Inserted by No. 45, 1963, s. 8

SECT

11B. Where-

(a) sales tax has been paid in respect of goods that have been imported in pursuance of a contract of sale;

(b) the importer refuses to accept the goods under the contract on the ground that they are not in accordance with the terms of the contract;

(c) the goods are destroyed under the supervision of a Collector; and

(d) the Commissioner is satisfied-

(i) where duty of Customs has been paid or is payable on the goods-that that duty has been, or will be, refunded or remitted by reason of the destruction of the goods; or

(ii) where no duty of Customs was payable upon the importation of the goods-that, if duty of Customs had been paid on the importation of the goods, that duty would have been refunded by reason of the destruction of the goods,

and that the sales tax paid in respect of the goods has not been passed on by the taxpayer to some other person or, if passed on to some other person, has been refunded to that person,

the Commissioner may refund the sales tax so paid.


SALES TAX ASSESSMENT ACT (No. 5) 1930 - SECT. 12.
Application of provisions of Sales Tax Assessment Act (No. 1) 1930

SECT

PART V-APPLICATION OF SALES TAX ASSESSMENT ACT (No. 1) 1930

Sub-section (1) amended by No. 78, 1936, s. 35; No. 45, 1963, s. 9; No. 201, 1978, s. 3

SECT

12. (1) The following Parts, sections and sub-sections of the Sales Tax Assessment Act (No. 1) 1930-1936, namely, section 3, Parts II and III, sub-sections (5B) and (5C) of section 18, section 23, sections 27 to 39 inclusive, and Parts VII, VIII, IX and X, and the Schedule, shall mutatis mutandis apply in relation to the imposition, assessment and collection of the tax chargeable under this Act in like manner as they apply in relation to the imposition, assessment and collection of the tax chargeable under that Act, but for the purposes of this Act-

* * * * * * * *

SECT

(b) section 29 of that Act shall be read as if the words "section 9 or 10" were substituted for the words "section 24 or 25" (wherever occurring), and

(c) sub-section (2) of section 35 of that Act shall be read as if the words "Part III" were substituted for the words "Part V ".


Amended by No. 201, 1978, s. 3

SECT

(2) The power to make regulations, conferred by the application, by sub-section (1) of this section, of section 73 of the Sales Tax Assessment Act (No. 1) 1930, shall include the power to make regulations for enabling registrations, certificates and securities made, issued or given for the purposes of that Act, to be treated as, or to be deemed to be, made, issued or given for the purposes also of this Act, and shall include the power generally to make regulations for treating acts, matters and things done, for the purposes of the Sales Tax Assessment Act (No. 1) 1930, under the sections and Parts of that Act made applicable to this Act, as done or deemed to be done under this Act.


Part VI (section 13) repealed by No. 45, 1963, s. 10; Schedule repealed by No.
61, 1935, s. 17
* * * * * * * *

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