Sales Tax Regulations (Amendment) (Cth)

STATUTORY RULES.

1947. No..

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 seventeenth day of September, 1947.

W. J. McKell

Governor-General.

By His Excellency’s Command,

Treasurer.

 

Amendments of the Sales Tax Regulations. 

Commencement.

1. These Regulations shall come into operation on the nineteenth day of September, 1947.

Definitions.

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

(a) by omitting from paragraph (i)of the definition of “aids to manufacture” the word “or” (last occurring) ; and

* Notified in the Commonwealth Gazette on ,1947.

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; and 1946, No. 159.

5722.—Price 3d. 10/15.9.1947.

 

(b) by omitting paragraph (j) of that definition and inserting in its stead the following paragraphs :—

“(j)goods for use in connexion with the manufacture for sale of goods (not being goods covered by any item or sub-item in the First Schedule of the Sales Tax (Exemptions and Classifications) Act 1935-1946) if the first-mentioned goods are to be sold to the purchaser of the goods so manufactured; or

“(k) parts for any of the goods specified in paragraph (e), (f),(g),(h), (i) or (j) of this definition;”.

 

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