SALES TAX (No. 3).
No. 34 of 1936.
An Act to amend the Sales Tax Act (No. 3)
1930-1931.
[Assented to 29th September, 1936.]
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. 3) 1936.
(2.) The Sales Tax Act (No.
3) 1930-1931 is in this Act referred to as the Principal Act.
(3.) The Principal Act, as
amended by this Act, may be cited as the Sales Tax Act (No. 3) 1930-1936.
Imposition of tax.
2.Section three of the Principal Act is
amended by omitting all the words after the word “the” (first occurring) and
inserting in their stead the words “rates specified hereunder upon the sale
value of goods manufactured in Australia and sold by a taxpayer not being
either the manufacturer of those goods or a purchaser of those goods from the
manufacturer:
Where
the goods have been so sold—
| Rate of tax. |
prior to
11th July, 1931.............................
| 2½ per centum |
during the period commencing on the 11th July, 1931,
and terminating on the 25th October, 1933........
| 6 per centum |
during the period commencing on the 26th October,
1933, and terminating on the 10th September, 1936....
| 5 per centum |
on and from
the 11th September, 1936...........
| 4 per
centum”. |