SALES
TAX (EXEMPTIONS AND CLASSIFICATIONS) (No. 2)
No. 88 of 1960.
An Act to amend
the Sales Tax (Exemptions and Classifications)
Act 1935-1959, as amended by the Sales
Tax (Exemptions and Classifications) Act 1960.
[Assented
to 14th December, 1960.]
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) 1960.
(2.) The Sales
Tax (Exemptions and Classifications) Act 1935-1959, as amended by the Sales Tax (Exemptions and Classifications)
Act 1960, is in this Act referred to as the Principal Act.
(3.) Section one of the Sales Tax (Exemptions and
Classifications) Act 1960 is
amended by omitting sub-section (3.).
(4.) The Principal Act, as amended by this Act,
may be cited as the Sales Tax (Exemptions and Classifications) Act 1935-1960.
Commencement.
2. This Act
shall be deemed to have come into operation on the sixteenth day of November,
One thousand nine hundred and sixty.
Second
Schedule.
3. The
Second Schedule to the Principal Act is amended by inserting after item 62 the
following item:—
“62a | Motor cycles,
auto-cycles and motor scooters, and side cars and side boxes for attachment
to those goods”.
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Fourth
Schedule.
4.The
Fourth Schedule to the Principal Act is repealed and the following Schedule
inserted in its stead:—
Fourth Schedule.
Section
6b.
Item No. | Specification of Goods. |
1 | Motor vehicles of a
kind used for commercial purposes (not being goods covered by item 62a in the Second Schedule, or an item
in the Fifth Schedule, to this Act), including prime movers and semi-trailers
for attachment to prime movers
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2 | Parts and accessories (other than tyres or
tubes or goods covered by item 105 in the First Schedule to this Act) for
goods covered by item 1 in this Schedule or by item 62a in the Second Schedule, or an item in the Fifth
Schedule, to this Act
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