SALES TAX ASSESSMENT (No. 9).

No. 13 of 1946.

An Act to amend the Sales Tax Assessment Act (No. 9) 1930–1936.

[Assented to 18th April, 1946.]

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) 1946.

(2.) The Sales Tax Assessment Act (No. 9) 1930–1936*, as amended by this Act, may be cited as the Sales Tax Assessment Act (No. 9) 1930–1946.

Commencement.

2. This Act shall be deemed to have come into operation on the thirteenth day of September, One thousand nine hundred and forty-five.

Sale value of goods.

3. Section four of the Sales Tax Assessment Act (No. 9) 1930–1936 is amended—

(a) by omitting from sub-section (1.) the words “to a lessee “;

(b) by inserting in that sub-section, after the word “thirty”, the words “to an unregistered person, or to a registered person who has not quoted his certificate in respect of that lease,”; and

(c) by omitting from sub-section (2.) the words “to a lessee” and inserting in their stead the words “to an unregistered person, or to a registered person who has not quoted his certificate in respect of that lease”.