SALES TAX (No. 5).
No. 36 of 1936.
An Act to amend the Sales Tax Act (No. 5) 1930-1931.
[Assented to
29th September, 1936.]
BE it
enacted by the King’s Host Excellent Majesty, the Senate, end 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. 5) 1936.
(2.) The Sales Tax Act (No.
5) 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.
5) 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 imported into Australia by a taxpayer:
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 |
during the period
commencing on the 26th October, 1933, and terminating on 10th September, 1936.....
| 5 per centum |
on and from the 11th
September, 1936.............
| 4 per centum”. |