SALES TAX (No. 6).
No. 48 of 1932.
An Act to amend the Sales Tax Act (No. 6)
1930–1931.
[Assented to 5th October, 1932.]
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. 6) 1932.
(2.) The Sales
Tax Act (No. 6) 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. 6) 1930-1932.
Amendment
of title.
2. The title of the Principal Act is amended by inserting after the
word “Importer” the words “, or applied to his own use”.
Imposition
of tax.
3. Section three of the Principal Act is amended by adding at the end
thereof the words “, and upon the sale value of goods imported after the
commencement of this Act which are, on or after the date of the commencement of
the Sales Tax Act (No.