Sales Tax Regulations (Amendment) (Cth)

STATUTORY RULES.

1934. No. 97.

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REGULATIONS MADE UNDER—

THE SALES TAX ASSESSMENT ACT (No. 1) 1930-1933

THE SALES TAX ASSESSMENT ACT (No. 2) 1930-1933

THE SALES TAX ASSESSMENT ACT (No. 3) 1930-1933

THE SALES TAX ASSESSMENT ACT (No. 4) 1930-1933

THE SALES TAX ASSESSMENT ACT (No. 5) 1930-1933

THE SALES TAX ASSESSMENT ACT (No. 6) 1930-1933

THE SALES TAX ASSESSMENT ACT (No. 7) 1930-1933

THE SALES TAX ASSESSMENT ACT (No. 8) 1930-1933

and under

THE SALES TAX ASSESSMENT ACT (No. 9) 1930-1933.

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) 1930-1933, the Sales Tax Assessment Act (No. 2) 1930-1933, the Sales Tax Assessment Act (No. 3) 1930-1933, theSales Tax Assessment Act (No. 4) 1930-1933 the Sales Tax Assessment Act (No. 5) 1930-1933, the Sales Tax Assessment Act (No. 6) 1930-1933, the Sales Tax Assessment Act (No. 7) 1930-1933, the Sales Tax Assessment Act (No. 8) 1930-1933, and under the Sales Tax Assessment Act (No. 9) 1930-1933;

Dated the first day of August, 1934.

ISAAC A. ISAACS

Governor-General.

By His Excellency’s Command,

R. G. CASEY

for Treasurer.

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Amendment of Sales Tax Regulations.

(Statutory Rules 1930, No. 156, as amended to this date.)

Definitions.

1. Regulation 4 of the Sales Tax Regulations is amended—

(a) by omitting the definition of “the Schedule”; and

(b) by omitting sub-regulation (2) and inserting in its stead the following sub-regulation:—

“(2) Unless the contrary intention appears, any reference in these Regulations to a Schedule shall be read as a reference to a Schedule to these Regulations and any reference to a Form, shall be read as a reference to a Form in the First Schedule.”.

Notified in the Commonwealth Gazette on 2nd August, 1934.

2659.—Price 3d.

Goods made to order

2. Regulation 18aof the Sales Tax Regulations is amended—

(a) By omitting the word “and” at the end of paragraph (a) and, inserting the word “and” at the end of paragraph (b); and

(b) by inserting after paragraph (b) the following paragraph:—

“(c) in the case of spectacles, eye-glasses and lorgnettes —by deducting from the total amount payable by the customer to the manufacturer sixty-six and two thirds per centum of that amount.”

Amendment of First Schedule

3. The Schedule to the Sales Tax Regulations is amended—

(a) by inserting before the word “Schedule” the word “First”;

(b) by omitting from Forms AB, BA and BD the figures “1932” (last occurring) and inserting in their stead the figures “193 .”; and

(c) by omitting from Form N the figures “1930.” (last occurring) and inserting in their stead the figures“193 .”.

Amendment of Third Schedule.

4. The Third Schedule to the Sales Tax Regulations is amended by inserting, after the item “Diabetic Flour and Diabetic Rolls”, the item “Digestin”.

Commencement.

5. The amendments effected by these Regulations shall be deemed to have taken effect on and from the first day of August One thousand nine hundred and thirty-four.

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