National Security (Supplementary) Regulations (Amendment) (Cth)

STATUTORY RULES.

1943. No. 182.

REGULATION UNDER THE NATIONAL SECURITY ACT 1939-1943.*

I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulation under the National Security Act 1939-1943.

Dated this sixteenth day of July, 1943.

(SGD.) GOWRIE.

Governor-General.

By His Excellency’s Command,

for and on behalf of the Minister of State for Defence.

———

Amendment of the National Security (Supplementary) Regulations.

The National Security (Supplementary) Regulations are amended by adding at the end thereof the following regulation:—

Reduction of sales tax on rationed clothing, &c.

“109.—(1.) Where, in relation to any transaction, act or operation entered into, done or performed, on or after the 21st July, 1943, in respect of any goods to which this regulation applies, tax upon the sale value of the goods is chargeable under any Act at a rate exceeding seven and one-half per centum, such portion of that tax as is equal to the difference between that tax and the tax that would be chargeable if the rate of that tax were seven and one-half per centum shall not be chargeable.

“(2.) This regulation shall apply to goods included in the definition of ‘coupon goods’ in the Rationing Order No. 27 made under the National Security (Rationing) Regulations, other than goods covered by any item in the Third Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1943.

* Notified in the Commonwealth Gazette on , 1943.

  Statutory Rules 1940, No. 126, as amended to date. For previous National Security (Supplementary) Regulations see footnote   to Statutory Rules 1943, No. 169, and see also Statutory Rules 1943, Nos. 172 and 178.

4389.—Price 3d. 6/15.7.1943.

“(3.) Where, by reason of the operation of this regulation, the tax chargeable in respect of any transaction, act or operation is reduced, then, for the purposes of section 70a of the Sales Tax Assessment Act (No. 1) 1930-1942,the rate of sales tax in respect of that transaction, act or operation shall be deemed to have been reduced to seven and one-half per centum.”.

 

By Authority: L. F. Johnston, Commonwealth Government Printer, Canberra.