1Sales Tax Imposition (In Situ Pools) Act 1992

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Sales Tax Imposition (In Situ Pools) Act 1992

Image unavailable in extracted textNo. 148 of 1992

An Act to impose the tax payable under the Sales Tax Assessment Act 1992, so far as that tax relates to pools constructed in situ

[Assented to 11 December 1992]

The Parliament of Australia enacts:

Short title

1. This Act may be cited as the Sales Tax Imposition (In Situ Pools) Act 1992.

Commencement

2. This Act commences on the day on which it receives the Royal Assent.

Imposition

3. The tax that is payable under the Sales Tax Assessment Act 1992 because of section 12A of that Act is imposed by this section under the name of sales tax.

Act does not impose tax on property of a State

4.(1) This Act does not impose a tax on property of any kind belonging to a State.

(2) In this section, “property of any kind belonging to a State” has the same meaning as in section 114 of the Constitution.

Image unavailable in extracted text[Minister’s second reading speech made in—

House of Representatives on 3 November 1992

Senate on 12 November 1992]