WAR-TIME
(COMPANY) TAX ASSESSMENT.
No.
59 of 1947.
An
Act to amend the War-time (Company) Tax Assessment Act 1940-1946.
[Assented
to 27th November, 1947.]
BE it
enacted by the King’s Most Excellent Majesty, the Senate, and the House of Representatives
of the Commonwealth of Australia, as follows:—
Short
title and citation.
1.—(1.) This Act may be cited as the War-time (Company) Tax Assessment Act 1947.
(2.) The War-time (Company) Tax Assessment Act 1940–1946 is in this Act referred to as the
Principal Act.
(3.) The Principal Act, as amended by this Act, may be cited as the War-time (Company) Tax Assessment Act 1940–1947.
Commencement.
2. This Act shall be deemed to have come into operation on the first
day of July, One thousand nine hundred and forty-seven.
Definitions.
3. Section three of the Principal Act is amended by omitting from
sub-section (1.) the definition of “present war”.
War-time
(Company) Tax.
4.