SALES
TAX (No. 2).
No.
56 of 1949.
An
Act to amend the Sales Tax Act (No. 2) 1930–1946.
[Assented
to 28th October, 1949.]
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. 2) 1949.
(2.) The Sales
Tax Act (No. 2) 1930-1946, as
amended by this Act, may be cited as the Sales
Tax Act (No. 2) 1930-1949.
Commencement
2. This Act shall be deemed to have come into operation on the eighth
day of September, One thousand nine hundred and forty-nine.
Imposition
of tax.
3. Section three of the Sales
Tax Act (No. 2) 1930–1946 is
amended—
(a)by omitting the words “on or after the 15th November, 1946” and inserting
in their stead the words “during the period commencing on the 15th November,
1946, and terminating on the 7th September, 1949”; and
(b) by adding at the end thereof the following words:—
“on
or after the 8th September, 1949—
(a)in respect of goods covered by the
Third Schedule to the Sales Tax
(Exemptions and Classifications) Act 1935-1949 and
| 25
per centum; |
(b) in respect of goods not covered by the Third Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1949 and on the sale value of which it is not provided
by that Act that sales tax shall not be payable
| 8⅓
per centum.”. |