Sales Tax Act (No. 9) 1935 (Cth)

SALES TAX (No. 9).

 

No. 10 of 1935.

An Act to amend the Sales Tax Act (No. 9) 1930–1931.

[Assented to 10th April, 1935.]

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. 9) 1935.

(2.) The Sales Tax Act (No. 9) 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. 9) 1930–1935.

Imposition of tax.

2. Section three of the Principal Act is amended by adding at the end thereof the following sub-section:—

“(2). On and after the date of the commencement of this sub-section, the goods leased by a taxpayer upon the sale value of which tax is imposed by sub-section (1.) of this section, as affected by section nineteen of the Financial Relief Act 1933