SALES TAX (No. 7).
No. 38 of 1936.
An
Act to amend the Sales Tax Act (No.
7) 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.
7) 1936.
(2.) The Sales
Tax Act (No. 7) 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. 7) 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 and sold by a taxpayer not being the
importer of the goods:—
Where
the goods are 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”. |