WAR-TIME (COMPANY) TAX.

No. 60 of 1947.

An Act to amend the War-time (Company) Tax Act 1940–1941.

[Assented to 27th November, 1947.]

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 War-time (Company) Tax Act 1947.

(2.) The War-time (Company) Tax Act 1940-1941*, as amended by this Act, may be cited as the War-time (Company) Tax Act 1940–1947.

Commencement.

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

Levy of tax.

3. Section six of the War-time (Company) Tax Act 1940–1941 is amended by adding at the end thereof the words “up to and including the financial year which began on the first day of July, One thousand nine hundred and forty-six”.