SALES
TAX EXEMPTIONS.
No. 29 of 1940.
An Act to amend the Sales Tax Exemptions Act 1935-1939.
[Assented to 1st June, 1940.]
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 1940.
(2.) The Sales
Tax Exemptions Act 1935-1939, as amended by this Act, may be cited as the Sales Tax Exemptions Act 1935-1940.
Commencement.
2.This
Act shall come into operation on the third day of June, One thousand nine
hundred and forty.
Amendment
of Schedule.
3.The
Schedule to the Sales Tax Exemptions Act 1935-1939
is amended—
(a) by
omitting from sub-item (4.) of item 23 the words “, baby rice biscuits and
shortbread biscuits” and inserting in their stead the words “and baby rice
biscuits”;
(b)
by omitting from paragraph (ii) of item 38 the word “or”;
(c) by
adding at the end of item 38 the following paragraph:—
“; or
(iv)
medicated confectionery.”;
(d) by
omitting item 72, and inserting in its stead the following item:—
“72.
Articles for official use by—
(i) a Trade
Commissioner representing in Australia any other part of His Majesty’s
dominions; or
|
(ii) a Consul or
other Representative in Australia of the Government of any other part of His
Majesty’s dominions or of any other country,
| Nos. 1 to 9”; |
who is a citizen of that other part or
country and who is not engaged in any other trade or profession
|
(e) by
inserting in Division XI., after item 81, the following item:—
“81a. Goods purchased, imported or
manufactured by an organization not carried on for the profit of individuals—
| Nos. 1 to 9”; and |
(i) for donation to,
or for the use, comfort or recreation (whether as goods or in some other
form) of, members of the Defence Force of the Commonwealth;
|
(ii) for donation to
another such organization for donation or use by that other organization as
specified in the last preceding paragraph; or
|
(iii) for use as raw
materials in the production of goods to which any of the foregoing provisions
of this item applies
|
(f)
by omitting from sub-item (2.) of item 107 the words “International Educational
Cinematographic Institute” and inserting in their stead the words “International
Committee on Intellectual Co-operation”.
Operation
of amendments.
4.The
amendments effected by paragraphs (d), (e)
and (f