Sales Tax Procedure Act 1940 (Cth)

SALES TAX PROCEDURE.

No. 63 of 1940.

An Act to amend the Sales Tax Procedure Act 1934-1936.

[Assented to 13th December, 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 Procedure Act 1940.

(2.) The Sales Tax Procedure Act 1934-1936, as amended by this Act, may be cited as the Sales Tax Procedure Act 1934-1940.

 

Commencement.

2.This Act shall come into operation on the day on which it receives the Royal Assent.

Penalty in certain cases.

3.Section eight of the Sales Tax Procedure Act 1934-1936 is amended by omitting from paragraph (b)