SALES TAX (No.
1).
No. 26 of 1931.
An Act to amend the Sales Tax Acts (No. 1) 1930.
[Assented to 10th August, 1931.]
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 Act (No. 1) 1931.
(2.) The Sales Tax
Act (No. 1) 1930, as amended by the Sales Tax Act (No. 1a) 1930, is in this Act referred to as the Principal Act.
(3.) The Principal
Act, as amended by this Act, may be cited as the SalesTax Act (No 1) 1930‑1931.
Commencement.
2. This Act shall be
deemed to have commenced on the eleventh day of July, One thousand nine hundred
and thirty-one.
Incorporation.
3. Section two of the
Principal Act is amended by omitting the figures “1930” and inserting in their
stead the figures “1930-1931”.
Imposition
of tax.
4.