SALES TAX ASSESSMENT (NEW ZEALAND
IMPORTS).
No. 25 of
1933.
An Act to amend
the Sales Tax Assessment Act (No. 5) 1930-1933, the Sales Tax
Assessment Act (No. 6) 1930-1933, the Sales Tax Assessment Act (No. 7)
1930-1933 and the Sales Tax Assessment Act (No. 8) 1930-1933.
[Assented
to 24th November, 1933.]
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 (New Zealand imports) Act 1933.
(2.) Section nine of the Financial Relief Act 1932-1933
is amended by omitting sub-sections (5.), (6.), (7.) and (8.).
(3.) The Sales Tax Assessment Act (No. 5)
1930-1932, as amended by the Financial Relief Act 1933 and by this Act,
may be cited as the Sales Tax. Assessment Act (No. 5) 1930-1933.
(4.) The Sales Tax Assessment Act (No. 6)
1930-1932, as amended by the Financial Relief Act 1933 and by this Act,
may be cited as the Sales Tax Assessment Act (No. 6) 1930-1933.
(5.) The Sales Tax Assessment Act (No.7) 1930-1932, as amended
by the Financial Relief Act 1933 and by this Act, may be cited as the Sales
Tax Assessment Act (No. 7) 1930-1933.
(6.) The Sales Tax Assessment Act (No.8) 1930-1932, as amended
by the Financial Relief Act 1933 and by this Act, may be cited as the Sales
Tax Assessment Act (No. 8) 1930- 1933.
Commencement.
2.This Act shall
commence on a date to be fixed by Proclamation.
Exemption—Sales
Tax Assessment Act (No. 5).
3.Section six of
the Sales Tax Assessment Act (No.5) 1930-1932. as amended
by the Financial Relief Act 1933. is amended by adding at the end thereof
the following paragraph:–
“(c)
goods the produce or manufacture of New Zealand being goods of the same class
or kind as goods upon the sale value of which, if produced or manufactured in
Australia, sales tax is not payable.’’.
Exemption—
Sales Tax Assessment Act (No. 6).
4.Section six of
the Sales Tax Assessment Act (No. 6) 1930-1932, as amended by the
Financial Relief Act 1933, is amended by adding at the end thereof the following
paragraph:—
“(d)goods the
produce or manufacture of New Zealand being goods of the same class or kind as
goods upon the sale value of which, if produced or manufactured in Australia,
sales tax is not payable.”.
Exemption—
Sales Tax Assessment Act (No. 7).
5.Section six of
the Sales Tax Assessment Act (No. 7) 1930-1932, as amended by the
Financial Relief Act 1933, is amended by adding at the end thereof the
following paragraph:—
“(d) goods the produce or manufacture of New
Zealand being goods of the same class or kind as goods upon the sale value of
which, if produced or manufactured in Australia, sales tax is not payable.”.
Exemption—Sales
Tax Assessment Act (No. 8).
6.Section six of
the Sales Tax Assessment Act (No. 8) 1930-1932, as amended by the
Financial Relief Act 1933, is amended by adding at the end thereof the
following paragraph:—
“(c