SALES TAX ASSESSMENT (No. 9).
No. 47 of 1932.
An Act to amend the Sales Tax Assessment Act (No.
9) 1930–1931.
[Assented to 5th October, 1932.]
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 Assessment Act (No. 9) 1932.
(2.) The Sales
Tax Assessment 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 Assessment Act (No. 9) 1930-1932.
Sale value of goods.
2.Section
four of the Principal Act is amended by inserting after the word “person” the
words “, or a person required to be registered,”.
Exemptions.
3.—(1.) Section six of the Principal Act is amended
by omitting from paragraph (a)the words “upon which duty has been
paid under” and inserting in their stead the words “covered by”.
(2.) This section shall be deemed to have commenced
on the tenth day of August, One thousand nine hundred and thirty-one.