Sales Tax Assessment (No. 9) Amendment Act 1978 (Cth)

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SALES TAX ASSESSMENT (No. 9) AMENDMENT ACT 1978

No. 205 of 1978

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

BE IT ENACTED by the Queen, and the Senate and House of Representatives of the Commonwealth of Australia, as follows:

Short title, &c.

1.(1) This Act may be cited as the Sales Tax Assessment (No. 9) Amendment Act 1978.

(2) The Sales Tax Assessment Act (No. 9) 1930 is in this Act referred to as the Principal Act.

Commencement

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

Formal Amendments

3. The Principal Act is amended as set out in the Schedule.

SCHEDULE

Section 3

FORMAL AMENDMENTS

1. The following provisions of the Principal Act are amended by omitting any number expressed in words that is used, whether with or without the addition of a letter or letters, to identify a section of that Act or of another Act, and substituting the number expressed in figures:

Sections 6, 7, 9 and 12.

2. The following provisions of the Principal Act are amended by omitting the words “of this Act” and “of this section” (wherever occurring):

Sections 4 (3), 6, 7 and 9.

3. The Principal Act is further amended as set out in the following table:

Provision

Amendment

Section 3................................

Omit “on or after the first day of August one thousand nine hundred and thirty”.

Section 4(1)............................

Omit “on or after the first day of August one thousand nine hundred and thirty”.

Section4(1a)..........................

Omit “the last preceding sub-section”, substitute “sub-section (1)”.

Section 5................................

Omit “the last preceding section”, substitute “section 4”.

Section 8................................

Omit “the last preceding section”, substitute “section 7”.

Section 10(1b).......................

Omit “the last preceding sub-section”, substitute “sub-section (1a)”.

Section 11(2)..........................

Omit “, either before or after the commencement of this sub-section,”.

 

SCHEDULE—continued

Provision

Amendment

Section 12(1)..........................

(a) Omit “the Second Schedule”, substitute “the Schedule”.

(b) Omit “of this Act” (second, third, fourth and fifth occurring).

Section 12(2)..........................

(a) Omit “the last preceding sub-section”, substitute “sub-section (1) of this section”.

(b) Omit “of Part X”.

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