Sales Tax Procedure (Old Law) Regulations (Amendment) (Cth)

Statutory Rules 1995

No. 87 1

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Sales Tax Procedure (Old Law) Regulations 2(Amendment)

I, The administrator of the Government of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Sales Tax Procedure Act 1934.

Dated 2 May 1995.

 P. BENNETT

 Administrator

By His Excellency’s Command,

ROSS FREE

Minister for Schools, Vocational Education and Training

for the Assistant Treasurer

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1.   Commencement

1.1   These Regulations are taken to have commenced on 16 June 1994.

2.   Amendment

2.1   The Sales Tax Procedure (Old Law) Regulations are amended as set out in these Regulations.

3.   Regulation 15 (Evidentiary certificates)

3.1   Paragraph 15 (b):

Omit the paragraph, substitute:

• “(b)

  an assessment of tax payable by the person was made against the person; and”. 

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NOTES

1. Notified in the Commonwealth of Australia Gazette on 9 May 1995.

2. Statutory Rules 1934 No. 155 as amended by 1935 No. 52; 1940 No. 285; 1946 No. 158; 1970 No. 100; 1984 Nos. 410 and 418; 1985 No. 319; 1992 No. 360; 1994 No. 193.