Wool Tax Assessment Act 1962 (Cth)

WOOL TAX ASSESSMENT.

No. 25 of 1962.

An Act to amend the Wool Tax Assessment Act 1936–1961.

[Assented to 21st May, 1962.]

[Date of commencement, 18th June, 1962.]

BE it enacted by the Queen’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 Wool Tax Assessment Act 1962.

(2.) The Wool Tax Assessment Act 1936–1961 is in this Act referred to as the Principal Act.

(3.) The Principal Act, as amended by this Act, may be cited as the Wool Tax Assessment Act 1936–1962.

Returns.

2. Section thirteen of the Principal Act is amended by omitting sub-sections (2.), (3.) and (4.) and inserting in their stead the following sub-section:—

“(2.) The return furnished by a wool broker in respect of the period of three months ending on the thirtieth day of June, One thousand nine hundred and sixty-three, shall show separately any wool included in the return that was not sold by him before the end of that period.”.

 

Special returns in relation to a certain period.

3. Section fourteen a of the Principal Act is repealed.

Due date of payment.

4.