1Sales Tax (Exemptions and Classifications) Act 1973

Sales Tax (Exemptions and Classifications) Act 1973

No. 17 of 1973

AN ACT

Relating to the Exemption from Sales Tax of Contraceptives, and of Parts and Accessories for the Metric Conversion of Equipment.

[Assented to 11 April 1973]

BE IT ENACTED by the Queen, the Senate and the House of Representatives of Australia, as follows:—

Short title and citation.

1. (1) This Act may be cited as the Sales Tax (Exemptions and Classifications) Act 1973.

(2) The Sales Tax (Exemptions and Classifications) Act 1935–1972 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 (Exemptions and Classifications) Act 1935–1973.

Commencement.

2. (1) Subject to this section, this Act shall come into operation on the day on which it receives the Royal Assent.

(2) The amendment made by paragraph 3 b), in so far as it adds item 149 to the First Schedule to the Principal Act, shall be deemed to have had effect on and from 1st July, 1971.

(3) The amendments made by paragraph 3(a), by paragraph 3(b), in so far as it adds item 150 to the First Schedule to the Principal Act, and by section 4, shall be deemed to have had effect on and from 8th December, 1972.

First Schedule.

3. The First Schedule to the Principal Act is amended—

(a) by omitting from sub-item (16) of item 42 the words “, not being goods covered by item 62 in the Second Schedule to this Act”; and

(b) by adding at the end thereof the following items:—

Second Schedule.

4. The Second Schedule to the Principal Act is amended by omitting item 62.