SALES
TAX EXEMPTIONS.
No. 32
of 1939.
An Act to amend the Sales Tax Exemptions Act1935–1938
to exempt certain Defence Supplies and Plant and Building Materials for use in
connexion with the manufacture of Defence Supplies.
[Assented
to 26th September, 1939.]
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 Exemptions Act 1939.
(2.) The Sales
Tax Exemptions Act 1935–1938, as amended by this Act, may be cited as the Sales Tax Exemptions Act 1935–1939.
Commencement.
2. This Act shall come into operation on the day on which it receives
the Royal Assent.
Amendment
of Schedule.
3. The Schedule to the Sales
Tax Exemptions Act 1935–1938 is amended by inserting after item 74 a the following items:—
“74b.—(1) Materials for use in the
construction, repair or alteration of buildings or other structures (being
materials which are to be wrought into or attached to, so as to form part of,
those buildings or other structures) which, under an agreement in writing
between the Government of the Commonwealth and any person, are to be used by
that person, for a period of not less than ten years, exclusively in or in
connexion with the manufacture, processing, treatment or storage of munitions
or other defence supplies to the order of the Government of the Commonwealth.
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(2) Plant, machinery
and apparatus (and parts therefor) for use directly and exclusively in the
manufacture, processing, treatment or storage of munitions or other defence
supplies to the order of the Government of the Commonwealth under an
agreement of the class specified in sub-item (1) of this item.
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“ 74c. Uniforms and equipment for members of the Naval,
Military and Air Forces of the Commonwealth and Cadet Units raised in
connexion with those Forces, viz.—
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(i) clothing, badges, accoutrements and kit for sale
by a Department of the Government of the Commonwealth or by an authority
which is completely controlled by and the expenditure of which is exclusively
borne by the Government of the Commonwealth to members of those Forces or
Units; (ii) clothing, badges, accoutrements and kit
(specified in the approved scale of issues or Orders for Dress or otherwise
specially approved by Defence authorities), n.e.i., for use as uniforms or
parts of uniforms by any section of those Forces or Units or by any member of
those Forces or Units including military pattern tunic shirts but not
including other shirts, under-clothing, collars, ties, studs, sleeve-links,
braces, socks, gloves, scarves, bathing costumes or trunks, jerseys,
sweaters, pullovers, pyjamas and goods similar to or used in substitution for
the goods specified in the abovementioned exceptions.
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Operation
of certain amendments.
4.—(1.) The amendments effected by section three of
this Act, except in so far as they insert paragraph (i) of item 74c in the Schedule, shall apply to all
transactions, acts or operations performed or entered into on or after the
first day of October, One thousand nine hundred and thirty-eight.
(2.) The amendments effected by section three of this Act, in so far as
they insert paragraph (i) of item 74c
in the Schedule, shall apply to all transactions, acts or operations performed
or entered into on or after the first day of October, One thousand nine hundred
and thirty-two.