Sales Tax Regulations 1930 (Amendment) (Cth)

STATUTORY RULES.

1942. No. 478.

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REGULATIONS UNDER—

THE SALES TAX ASSESSMENT ACT (No. 1) 1930-1942,

THE SALES TAX ASSESSMENT ACT (No. 2) 1930-1936,

THE SALES TAX ASSESSMENT ACT (No. 3) 1930-1936,

THE SALES TAX ASSESSMENT ACT (No. 4) 1930-1936,

THE SALES TAX ASSESSMENT ACT (No. 5) 1930-1939,

THE SALES TAX ASSESSMENT ACT (No. 6) 1930-1936,

THE SALES TAX ASSESSMENT ACT (No. 7) 1930-1936,

THE SALES TAX ASSESSMENT ACT (No. 8) 1930-1936,

AND UNDER

THE SALES TAX ASSESSMENT ACT (No. 9) 1930-1936.*

I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Sales Tax Assessment Act (No. 1) 1930-1942, the Sales Tax Assessment Act (No. 2) 1930-1936, the Sales Tax Assessment Act (No. 3) 1930-1936, the Sales Tax Assessment Act (No. 4) 1930-1936, the Sales Tax Assessment Act (No. 5) 1930-1939, the Sales Tax Assessment Act (No. 6) 1930-1936, the Sales Tax Assessment Act (No. 7) 1930-1936, the Sales Tax Assessment Act (No. 8) 1930-1936 and under the Sales Tax Assessment Act (No. 9) 1930-1936.

Dated this Twenty ninth

day of October, 1942.

Governor-General.

By His Excellency’s Command,

For Treasurer.

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Amendment of the Sales Tax Regulations. 

1.After regulation 71 of the Sales Tax Regulations the following regulation is inserted:—

Meaning of members of Defence Forces for purposes of exemptions of certain goods.

“71a. For the purposes of Items 74c and 81a of the Sales Tax (Exemptions and Classifications) Act 1935-1942 members of the Women’s Royal Australian Naval Service shall be deemed to be members of the Naval Military and Air Forces of the Commonwealth.”.

Commencement.

2.These Regulations shall be deemed to have come into operation on the 18th April, 1941.

 

* Notified in the Commonwealth Gazette on  , 1942.

  Statutory Rules 1930, No. 156, as amended by Statutory Rules 1931, Nos. 63 and 87; 1932, Nos. 79 and 144; 1933, Nos. 60 and 120; 1934, Nos. 34, 64, 97 and 154; 1935, Nos. 51, 111 and 124; 1936, Nos. 132 and 164; 1938, No. 52; 1940, Nos. 98, 258 and 284; and 1942, No. 178.

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By Authority: L. F. Johnston, Commonwealth Government Printer, Canberra.

7087.—Price 3d. 25/12.10-1942.