SALES
TAX (EXEMPTIONS AND CLASSIFICATIONS) (No. 2).
No.
92 of 1959.
An Act relating to the
Classification of certain Motor Vehicles for the purposes of Sales Tax.
[Assented
to 4th December, 1959.]
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 (No. 2) 1959.
(2.) The Sales
Tax (Exemptions and Classifications) Act 1935–1957 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 1935–1959.
(4.) Section one of the Sales Tax (Exemptions and
Classifications) Act 1959 is
amended by omitting sub-section (2.) and inserting in its stead the following
sub-sections:—
“(2.) Section
one of the Sales Tax (Exemptions and Classifications) Act (No. 2)1959 is amended by
omitting sub-section (3.).
“(3.) The Sales
Tax (Exemptions and Classifications) Act 1935–1957, as amended by the Sales Tax (Exemptions and Classifications)
Act (No. 2) 1959 and by this Act, may be cited as the Sales Tax (Exemptions and Classifications) Act 1935–1959.”.
(5.) Section three of the Sales Tax (Exemptions and
Classifications) Act 1959 is
amended by inserting before the words “is amended” the words “, as amended by
the Sales Tax (Exemptions and Classifications)
Act (No. 2) 1959,”.
(6.) The last two preceding sub-sections shall
come into operation on the day on which the Sales
Tax (Exemptions and Classifications) Act 1959 comes into operation.
Commencement.
2. Except as provided in the last preceding section, this Act
shall come into operation on the fourteenth day of December, One thousand nine
hundred and fifty-nine.
Fourth
Schedule.
3. The Fourth Schedule to the Principal Act is amended by
omitting from items 1 and 3 the words “item 1 in the Fifth Schedule” and
inserting in their stead the words “item 1 or 2 in the Fifth Schedule”.
Fifth
Schedule.
4. The Fifth Schedule to the Principal Act is amended by adding
at the end thereof the following item:—
“2
| Motor vehicles that are so
constructed as to be capable of being readily converted (whether with or
without the addition of seats or other fittings) into sedans, station
waggons, estate cars or vehicles similar in design to station waggons or
estate cars”.
|