SALES TAX (No.
4).
No. 35 of 1936.
An Act to amend
the Sales Tax Act (No.
4) 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.
4) 1936.
(2.) The Sales Tax
Act (No. 4) 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. 4)
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 to a
taxpayer who has applied those goods to his own use:
Where the goods have been so applied—
| 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 |
| 5 per centum |
on and from
the 11th September, 1936..........
| 4 per centum”. |