STATUTORY RULES.
1930. No. 102.
REGULATIONS MADE UNDER THE SALES TAX ASSESSMENT ACT (No. 1) 1930, THE SALES TAX ASSESSMENT ACT (No. 2) 1930, THE SALES TAX ASSESSMENT ACT (No. 3) 1930, THE SALES TAX ASSESSMENT ACT (No. 4) 1930, THE SALES TAX ASSESSMENT ACT (No. 5) 1930, THE SALES TAX ASSESSMENT ACT (No. 6) 1930, THE SALES TAX ASSESSMENT ACT (No. 7) 1930, THE SALES TAX ASSESSMENT ACT (No. 8) 1930, AND UNDER THE SALES TAX ASSESSMENT ACT (No. 9) 1930.
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, the Sales Tax Assessment Act (No. 2) 1930, the Sales Tax Assessment Act (No. 3) 1930, the Sales Tax Assessment Act (No. 4) 1930, the Sales Tax Assessment Act (No. 5) 1930, the Sales Tax Assessment Act (No. 6) 1930, the Sales Tax Assessment Act (No. 7) 1930, the Sales Tax Assessment Act (No. 8) 1930, and under the Sales Tax Assessment Act (No. 9) 1930, to come into operation forthwith.
Dated this ninth day of September, 1930.
STONEHAVEN
Governor-General.
By His Excellency’s Command,
J. A. LYONS
Acting Treasurer.
Amendment of Sales Tax Regulations.
(Statutory Rules 1930, No. 98.)
1. Regulation 3 of the Sales Tax Regulations is amended—
(a) by omitting from paragraph (d) of sub-regulation (1) the word “or”; and
(b) by inserting at the end of sub-regulation (1) the following paragraph:—
“;or[D1] (f) if he is the agent for a principal outside Australia and sells goods on behalf of that principal to a person in Australia who sells goods principally by retail, or if he is an importer of goods which he ordinarily sells to or obtains for any such person in Australia at a price which is less than the sale value of those goods for the purposes of the Sales Tax Assessment Act (No. 5)1930[D2]—to quote his certificate upon the importation of any goods for sale or supply to any such person in Australia.”.
By Authority: H. J. Green, Government Printer, Canberra.
2723.—Price 3d.
[D1]insert space before “or”
[D2]insert space before 1930