12Application of provisions of Sales Tax Assessment Act (No. 1) 1930

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

(1) The following Parts, sections and subsections of the Sales Tax Assessment Act (No. 1) 1930‑1936, namely, sections 3, 3A, 3B, 3C and 3D, Parts II and III, subsections (5B) and (5C) of section 18, sections 20A, 23 and 25A, subsection 26(3A), sections 27 to 38A (inclusive), and Parts VIII and X, and the Schedules shall mutatis mutandis apply in relation to the imposition, assessment and collection of the tax chargeable under this Act in like manner as they apply in relation to the imposition, assessment and collection of the tax chargeable under that Act, but for the purposes of this Act: (aa) a reference in subsection 3(3A) of the Sales Tax Assessment Act (No. 1) 1930 as so applied to section 18B shall be read as a reference to section 4B; (a) a reference in subsection 32(2A) of the Sales Tax Assessment Act (No. 1) 1930 as so applied to prescribed tax shall be read as including a reference to tax within the meaning of subsection 32(2) of that Act otherwise than in its application by virtue of this Act or any other Act; (b) the reference in paragraph (c) of the definition of prescribed tax in subsection 32(2D) of the Sales Tax Assessment Act (No. 1) 1930 as so applied to this Act shall be taken to be omitted; (c) the reference in subsection 35(2) of the Sales Tax Assessment Act (No. 1) 1930 as so applied to Part V shall be read as a reference to Part III; (ca) the reference in section 38A and subsection 67(6) of that Act as so applied to section 26 shall be read as a reference to section 11 of this Act or subsection 26(3A) of that Act as so applied; (d) the reference in section 46 of the Sales Tax Assessment Act (No. 1) 1930 as so applied to subsection 25(2) shall be read as a reference to subsection 10(2); and (e) the reference in section 46 of the Sales Tax Assessment Act (No. 1) 1930 as so applied to subsection 18(3A) shall be read as a reference to subsection 4(1). (2) The power to make regulations, conferred by the application, by subsection (1) of this section, of section 73 of the Sales Tax Assessment Act (No. 1) 1930, shall include the power to make regulations for enabling registrations, certificates and securities made, issued or given for the purposes of that Act, to be treated as, or to be deemed to be, made, issued or given for the purposes also of this Act, and shall include the power generally to make regulations for treating acts, matters, and things done, for the purposes of the Sales Tax Assessment Act (No. 1) 1930, under the sections and Parts of that Act made applicable to this Act, as done or deemed to be done under this Act.