SALES TAX ASSESSMENT (No. 9).

No. 41 of 1931.

An Act to amend the Sales Tax Assessment Act (No. 9) 1930, as amended by the Sales Tax Assessment Act (No. 9a) 1930.

[Assented to 10th August, 1931.]

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 Assessment Act (No. 9) 1931.

(2.) The Sales Tax Assessment Act (No. 9) 1930, as amended by the Sales Tax Assessment Act (No. 9a) 1930, 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 Assessment Act (No. 9) 1930-1931.

Exemptions.

2. Section six of the Principal Act is amended by omitting paragraph (a) and inserting in its stead the following paragraph:—

“(a) films upon which duty has been paid under clause (b) of paragraph (2) of sub-item (c) of Item 320 of the Customs Tariff 1921-1930;”.

Application of provisions of Sales Tax Assessment Act (No. 1) 1930.

3. Section twelve of the Principal Act is amended by omitting from sub-section (2.) the word “Acts” and inserting in its stead the word “acts”.