SALES TAX (No. 8).
No. 39 of 1936.
An Act to amend the Sales Tax Act (No. 8) 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.
8) 1936.
(2.) The
Sales Tax
Act (No. 8) 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.
8) 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 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 |
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”. |