Sales Tax
(Exemptions and Classifications)
No. 78 of 1970
An
Act relating to Sales Tax Exemptions and Classifications.
[Assented to 21 October 1970]
BE
it enacted by the Queen’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 and Classifications)
Act 1970.
(2.) The Sales Tax (Exemptions and Classifications)
Act 1935–1967 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 (Exemptions and Classifications) Act 1935–1970.
Commencement.
2.—(1.) Subject to the next three succeeding sub-sections,
this Act shall come into operation on the day on which it receives the Royal
Assent.
(2.) Section 3 of
this Act shall be deemed to have come into operation on the twentieth day of
August, One thousand nine hundred and seventy.
(3.) Section 4 of
this Act shall come into operation on the day on which the Anglo-Australian Telescope Agreement Act 1970 comes into operation.
(4.) Sections 5
and 7 of this Act shall be deemed to have come into operation on the first day
of October, One thousand nine hundred and sixty-nine.
First
Schedule—items 74m and 74n.
3.The First Schedule to the Principal Act is amended by
omitting items 74m and 74n.
First
Schedule—new item 74q.
4.The First Schedule to the Principal Act is amended by
inserting after item 74p the
following item:—
“74q. Goods for use (whether as goods
or in some other form), and not for sale, by the Anglo-Australian Telescope
Board
| Nos. 1 to 9”.
|
First
Schedule—item 114.
5. The First Schedule to the Principal Act is amended by omitting
sub-item (2) of item 114 and inserting in its stead the following sub-item:—
“(2) Goods contained in the personal baggage of a
passenger in a ship or aircraft, being goods in respect of which no duty of
Customs is payable but not being goods that, to the knowledge or belief of
the passenger, are intended to be sold, or used in the course of trading, in
Australia
| No. 5”.
|
First
Schedule—new items 115a and 115b.
6. The First Schedule to
the Principal Act is amended by inserting after item 115 the following items:—
“115a. Motor vehicles for
use by members of the armed forces of the Government of Canada serving in
Australia, in such cases or circumstances as are prescribed
| Nos. 1 to 3
|
“115b. Motor vehicles for
use by members of the armed forces of the Government of New Zealand serving
in Australia, in such cases or circumstances as are prescribed
| Nos. 1 to 3”.
|
First
Schedule—item 134.
7.The First Schedule to the Principal Act is amended by
omitting from item 134 the words “section 129 of the Customs Act 1901–1960” and inserting in their stead the words “section
130 of the Customs Act 1901