SALES TAX (No. 6).
No. 37
of 1936.
An Act to amend the Sales Tax Act (No. 6) 1930-1932.
[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.
6) 1936.
(2.) The
Sales Tax
Act (No. 6) 1930-1932 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) 1930-1936.
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 and sold by him or applied by him to his own use:
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 4th October, 1932...........................................
| 6
per centum |
Where the goods have been so sold
or applied—
|
during the period commencing on
the 5th October, 1932, and terminating on the 25th October, 1933.........................................................
| 6
per centum |
during the period commencing on
the 26thOctober, 1933, and terminating on the 10th September,
1936.........................................................
| 5
per centum |
on and from the 11th September,
1936...............
| 4 per centum”. |