Sales Tax Regulations (Amendment) (Cth)

STATUTORY RULES

1935. No. 111.

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REGULATIONS UNDER—

THE SALES TAX ASSESSMENT ACT (No. 1) 1930-1935,

THE SALES TAX ASSESSMENT ACT (No. 2) 1930-1934,

THE SALES TAX ASSESSMENT ACT (No. 3) 1930-1934,

THE SALES TAX ASSESSMENT ACT (No. 4) 1930-1934,

THE SALES TAX ASSESSMENT ACT (No. 5) 1930-1934,

THE SALES TAX ASSESSMENT ACT (No. 6) 1930-1934,

THE SALES TAX ASSESSMENT ACT (No. 7) 1930-1934,

THE SALES TAX ASSESSMENT ACT (No. 8) 1930-1934,

and under

THE SALES TAX ASSESSMENT ACT (No. 9) 1930-1935.*

I, THE GOVERNOR-GENERAL in and over the Commonwealth 1, of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the SalesTax Assessment Act (No. 1) 1930-1935, the Sales Tax Assessment Act (No. 2)1930-1934, the Sales Tax Assessment Act (No. 3) 1930-1934, the Sales Tax Assessment Act (No. 4) 1930-1934, the Sales tax Assessment Act (No. 5) 1930-1934, the Sales Tax Assessment Act (No. 6) 1930-1934, the Sales Tax Assessment Act (No. 7) 1930-1934, the Sales Tax Assessment Act (No. 8) 1930-1934, and under the Sales Tax Assessment Act (No. 9) 1930-1935.

Dated this thirteenth day of November, 1935.

ISAAC A. ISAACS

Governor-General.

By His Excellency’s Command,

R. G. CASEY

Treasurer.

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Amendments of the Sales Tax Regulations. 

Cases in which quotation of certificate not authorized.

1. Regulation 13 is amended—

(a) by omitting from paragraph (f) the word “or” (last occurring); and

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* Notified in the Commonwealth Gazette on 14th November, 1935.

  Statutory Rules 1930. No. 150, 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; and 1935, No. 50.

5201—Price 3d.

(b) by adding at the end thereof the following paragraph:—

“or (h) if he is a manufacturer—to quote his certificate in respect of the purchase or importation by him of goods to be used in, wrought into or attached to linotypes, electrotypes, electrotype moulds, stereotypes or matrices to be manufactured by him, except where the goods to be manufactured are goods upon the sale value of which, by virtue of section 20 of the Sales Tax Assessment Act (No. 1) 1930-1935, sales tax is not payable if those goods are manufactured for use in the production of newspapers”.

Goods made to order.

2. Regulation 18a is amended—

(a) by omitting from paragraph (b) the word “and” (last occurring); and

(b) by omitting paragraph (c).

The Third Schedule.

3. The Third Schedule is amended—

(a) by inserting after the item “Bronomalt” the item—

“Callards Kalari Biscuits”

(b) by inserting after the item “Clinic Baby Food;” the item—

“Cocolac;”

(c) by inserting in the item “Diabetic Flour and Diabetic Rolls;” after the word “Flour”, the words, “Diabetic Biscuits”;

(d) by inserting after the item “Elliotts Special Clinic Emulsion;” the following items:—

“Energen Bran Biscuits;

Energen Digestive Biscuits;

Energen Endobran Biscuits;”

(e) by inserting after the item “Soul’s Clinic Emulsion;” the item—

“ Storer’s Ivaline Ivatone No. 7;”

(f) by inserting after the item “Suppositories, milk (pre-digested);” the item—

“Swallow and Ariell’s Glutamon;”.

 

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