Sales Tax Assessment Act (No. 1) 1962 (Cth)

SALES TAX ASSESSMENT (No. 1).

No. 40 of 1962.

An Act to amend the Sales Tax Assessment Act (No. 1) 1930–1953.

[Assented to 28th May, 1962.]

BE it enacted by the Queen’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 Assessment Act (No. 1) (1962.

(2.) The Sales Tax Assessment Act (No. 1) 1930–1953, as amended by this Act, may be cited as the Sales Tax Assessment Act (No. 1) 1930–1962.

Commencement.

2.This Act shall come into operation on the day on which it receives the Royal Assent.

Taxpayer leaving Australia.

3.Section twenty-seven of the Sales Tax Assessment Act (No. 1) 1930