SALES TAX (No. 1a).

No. 63 of 1930.

An Act to amend the title and section three or the Sales Tax Act (No. 1) 1930.

[Assented to 16th December, 1930.]

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 Sales Tax Act (No. 1a) 1930.

(2.) The Sales Tax Act (No. 1) 1930 is in this Act referred to as the Principal Act.

(3.) The Principal Act, as amended by this Act, may be cited as Sales Tax Acts (No. 1) 1930.

Commencement.

2. This Act shall be deemed to have commenced on the date of the commencement of the Principal Act.

Amendment of title.

3. The title of the Principal Act is amended by inserting after the word “Manufacturer” the words “or treated by him as stock for sale by retail”.

Imposition of tax.

4. Section three of the Principal Act is amended by inserting, after the word “him”, the words “or treated by him as stock for sale by retail”.