SALES TAX ASSESSMENT (No. 9) AMENDMENT ACT 1978
No. 205 of 1978
An Act to amend the Sales Tax Assessment Act (No. 9) 1930.
BE IT ENACTED by the Queen, and the Senate and House of Representatives of the Commonwealth of Australia, as follows:
Short title, &c.
1.(1) This Act may be cited as the Sales Tax Assessment (No. 9) Amendment Act 1978.
(2) The Sales Tax Assessment Act (No. 9) 1930 is in this Act referred to as the Principal Act.
Commencement
2. This Act shall come into operation on the day on which it receives the Royal Assent.
Formal Amendments
3. The Principal Act is amended as set out in the Schedule.
FORMAL AMENDMENTS
1. The following provisions of the Principal Act are amended by omitting any number expressed in words that is used, whether with or without the addition of a letter or letters, to identify a section of that Act or of another Act, and substituting the number expressed in figures:
Sections 6, 7, 9 and 12.
2. The following provisions of the Principal Act are amended by omitting the words “of this Act” and “of this section” (wherever occurring):
Sections 4 (3), 6, 7 and 9.
3. The Principal Act is further amended as set out in the following table:
| |
| Omit “on or after the first day of August one thousand nine hundred and thirty”. |
| Omit “on or after the first day of August one thousand nine hundred and thirty”. |
| Omit “the last preceding sub-section”, substitute “sub-section (1)”. |
| Omit “the last preceding section”, substitute “section 4”. |
| Omit “the last preceding section”, substitute “section 7”. |
| Omit “the last preceding sub-section”, substitute “sub-section (1a)”. |
| Omit “, either before or after the commencement of this sub-section,”. |
SCHEDULE—continued
Provision | Amendment |
Section 12(1).......... | (a) Omit “the Second Schedule”, substitute “the Schedule”. |
| (b) Omit “of this Act” (second, third, fourth and fifth occurring). |
Section 12(2).......... | (a) Omit “the last preceding sub-section”, substitute “sub-section (1) of this section”. |
| |
Overview
The Sales Tax Assessment (No. 9) Amendment Act 1978 was enacted by the Queen, with the authority of the Senate and House of Representatives of the Commonwealth of Australia, to amend the Sales Tax Assessment Act (No. 9) 1930. This amendment act was introduced to address discrepancies and improve clarity within the original Sales Tax Assessment Act. It makes formal amendments to the Principal Act by replacing certain words and figures with others to ensure consistency and accuracy in the legal text, particularly by updating numerical references and removing redundant phrases. This legislative amendment aims to streamline the interpretation and application of the Sales Tax Assessment Act by modernising its language and structure.
Scope and Application
The Sales Tax Assessment (No. 9) Amendment Act 1978 is an amendment to the Sales Tax Assessment Act (No. 9) 1930. It applies to the Commonwealth of Australia and amends the Principal Act by making formal changes to sections and references within the text. This includes the substitution of words with numerical figures, the removal of certain phrases, and the adjustment of references to other sections and subsections. The Act comes into operation on the day it receives the Royal Assent. It does not explicitly state any exclusions or exemptions and is likely to be extended or restricted through subordinate instruments, which are not detailed within the provided text. The amendments focus on updating and clarifying the language within the Principal Act, ensuring that references are consistent and references to sections are correctly updated.
Key Provisions
The Sales Tax Assessment (No. 9) Amendment Act 1978 amends the Sales Tax Assessment Act (No. 9) 1930 by updating the references to certain sections, removing outdated text, and making some adjustments to improve clarity and functionality. Section 3 of the Act focuses on formal amendments, which involve updating the numerical references of sections 6, 7, 9, and 12 from words to figures (Section 3(1)). Additionally, it removes the phrases "of this Act" and "of this section" from sections 4(3), 6, 7, and 9 (Section 3(2)). The Act also includes specific amendments to various sections, such as changing dates, updating sub-section references, and substituting section numbers for better readability and legal accuracy (Section 3).
Under this legislation, taxpayers, businesses, and other entities subject to the Sales Tax Assessment Act (No. 9) 1930 are required to comply with the updated provisions. This involves adhering to the new references, understanding the altered text, and applying the amended sections as per the legislative changes. The amendments aim to enhance the efficiency and effectiveness of the tax assessment process by streamlining references and removing outdated language, thus ensuring that the Act remains relevant and applicable to current tax situations.
Breaches of the Sales Tax Assessment Act (No. 9) 1930, as amended by this Act, may result in legal consequences. The principal consequences revolve around the non-compliance with the updated tax assessment provisions. While specific offences and penalties are not detailed in the Act itself, they are typically outlined in the original Sales Tax Assessment Act (No. 9) 1930 or other related legislation. Penalties for non-compliance can include fines, interest on unpaid taxes, and potential legal action. The severity of these penalties may depend on the nature and extent of the breach, with maximum penalties specified in the original Act or in subsequent tax-related legislation.