SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) (No. 2).
No. 92 of 1959.
An Act relating to the Classification of certain Motor Vehicles for the purposes of Sales Tax.
[Assented to 4th December, 1959.]
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 Sales Tax (Exemptions and Classifications) Act (No. 2) 1959.
(2.) The Sales Tax (Exemptions and Classifications) Act 1935–1957 is in this Act referred to as the Principal Act.
(3.) The Principal Act, as amended by this Act, may be cited as the Sales Tax (Exemptions and Classifications) Act 1935–1959.
(4.) Section one of the Sales Tax (Exemptions and Classifications) Act 1959 is amended by omitting sub-section (2.) and inserting in its stead the following sub-sections:—
“(2.) Section one of the Sales Tax (Exemptions and Classifications) Act (No. 2) 1959 is amended by omitting sub-section (3.).
“(3.) The Sales Tax (Exemptions and Classifications) Act 1935–1957, as amended by the Sales Tax (Exemptions and Classifications) Act (No. 2) 1959 and by this Act, may be cited as the Sales Tax (Exemptions and Classifications) Act 1935–1959.”.
(5.) Section three of the Sales Tax (Exemptions and Classifications) Act 1959 is amended by inserting before the words “is amended” the words “, as amended by the Sales Tax (Exemptions and Classifications) Act (No. 2) 1959,”.
(6.) The last two preceding sub-sections shall come into operation on the day on which the Sales Tax (Exemptions and Classifications) Act 1959 comes into operation.
Commencement.
2. Except as provided in the last preceding section, this Act shall come into operation on the fourteenth day of December, One thousand nine hundred and fifty-nine.
Fourth Schedule.
3. The Fourth Schedule to the Principal Act is amended by omitting from items 1 and 3 the words “item 1 in the Fifth Schedule” and inserting in their stead the words “item 1 or 2 in the Fifth Schedule”.
Fifth Schedule.
4. The Fifth Schedule to the Principal Act is amended by adding at the end thereof the following item:—
“2 | Motor vehicles that are so constructed as to be capable of being readily converted (whether with or without the addition of seats or other fittings) into sedans, station waggons, estate cars or vehicles similar in design to station waggons or estate cars”. |