Sales
Tax (Exemptions and Classifications) (No. 2)
No. 29 of 1967
An Act to amend the law relating to
Sales Tax with respect to Seat Belt Assemblies designed for the Protection of
Persons in Motor Vehicles.
[Assented
to 23 May 1967]
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) 1967.
(2.) The Sales
Tax (Exemptions and Classifications) Act 1935-1966, as amended by the Sales Tax (Exemptions and Classifications)
Act 1967, is in this Act referred to as the Principal Act.
(3.) Section 1 of the Sales Tax (Exemptions and
Classifications) Act 1967 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 1935-1967.
Commencement.
2.This Act shall come into operation on the day on which
it receives the Royal Assent but the amendments made by this Act shall be
deemed to have come into operation on the twelfth day of April, One thousand
nine hundred and sixty-seven.
3. After section 6aa
of the Principal Act the following section is inserted:—
Goods
incorporating seat belt assemblies.
“6ab. Notwithstanding
anything contained in any Sales Tax Assessment Act, sales tax is not payable
upon so much of the sale value under any Sales Tax Assessment Act of goods in
which are incorporated seat belt assemblies or other goods as specified in item
147 in the First Schedule to this Act as is equal to the amount which would
have been the sale value of those seat belt assemblies or other goods under
that Act if the transaction, act or operation in relation to which the
first-mentioned sale value arose had been a transaction, act or operation in
relation to those seat belt assemblies or other goods only.”.
First
Schedule.
4. The First Schedule to the Principal Act is amended by adding at the
end thereof the following item:—
“147.—(1) Seat belt assemblies,
including harness assemblies, designed for the protection of persons in motor
vehicles
| Nos.
1 to 9 |
“(2) Parts and fittings for goods covered by
sub-item (1) of this item
| Nos. 1 to 9”.
|