Sales Tax Regulations (Amendment) (Cth)

STATUTORY RULES.

1952. No. 18.

 

REGULATIONS UNDER THE—

• SALES TAX ASSESSMENT ACT (No 1) 1930-1942, SALES TAX ASSESSMENT ACT (No. 2) 1930-1936, SALES TAX ASSESSMENT ACT (No. 3) 1930-1936, SALES TAX ASSESSMENT ACT (No. 4) 1930-1936, SALES TAX ASSESSMENT ACT (No. 5) 1930-1939, SALES TAX ASSESSMENT ACT (No. 6) 1930-1936, SALES TAX ASSESSMENT ACT (No. 7) 1930-1936, SALES

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

and under

SALES TAX ASSESSMENT ACT (No. 9) 1930-1946.*

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) 1930-1946.

Dated this sixth day of March, 1952.

W. J. McKell

Governor-General.

By His Excellency’s Command,

Treasurer.

Amendment of the Sales Tax Regulations. 

Commencement.

1. These Regulations shall be deemed to have come into operation on the twenty-seventh day of September, 1951.

 

* Notified in the Commonwealth Gazette on , 1952.

  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, Nos. 52 and 117; 1940, Nos. 98, 258 and 284; 1942, Nos. 178 and 478; 1944, No. 115; 1945, No. 193; 1946, No. 159; 1947, No. 133; and 1949, No. 65.

732.—Price 3d. 9/25.2.1952.

 

Certain goods made to order.

2. Regulation 18a of the Sales Tax Regulations is repealed and the following regulation inserted in its stead :—

“ 18a. Where goods, being—

(a) clothes for human wear, or

(b) photographs produced by a person who exposes the negative in the camera, prints therefrom and finishes the photographs in the condition in which they are sold to the customer,

are manufactured in Australia to the order of an individual customer, for his private domestic or personal use, and are sold by the manufacturer to that customer, the sale value of those goods shall be an amount ascertained by deducting from the total amount payable by the customer to the manufacturer sixty per centum of that amount.”.

 

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