GOLD TAX.
No. 52 of 1939.
An
Act to impose a Tax upon Gold.
[Assented to 15th December, 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.
1.This
Act may be cited as the Gold Tax Act 1939.
Commencement.
2.This
Act shall be deemed to have come into operation on the fifteenth day of
September, One thousand nine hundred and thirty-nine.
Extension
to Territories.
3.This
Act shall extend to the Territories of the Commonwealth.
Incorporation.
4.The
Gold Tax Collection Act 1939 shall be
incorporated and read as one with this Act.
Imposition
of tax.
5.A
tax is imposed upon gold delivered to the Commonwealth Bank of Australia, or to
an agent of that Bank, on or after the fifteenth day of September, One thousand
nine hundred and thirty-nine.
Amount
of tax.
6.