SALES TAX ASSESSMENT (No. 9).

No. 47 of 1932.

An Act to amend the Sales Tax Assessment Act (No. 9) 1930–1931.

[Assented to 5th October, 1932.]

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) 1932.

(2.) The Sales Tax Assessment Act (No. 9) 1930–1931* 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) 1930-1932.

Sale value of goods.

2. Section four of the Principal Act is amended by inserting after the word “person” the words “, or a person required to be registered,”.

Exemptions.

3.—(1.) Section six of the Principal Act is amended by omitting from paragraph (a) the words “upon which duty has been paid under” and inserting in their stead the words “covered by”.

(2.) This section shall be deemed to have commenced on the tenth day of August, One thousand nine hundred and thirty-one.