Commonwealth Numbered Acts

SALES TAX LAWS AMENDMENT ACT (No. 2) 1991 No. 52, 1991 - SCHEDULE

                    SCHEDULE                                  Section 3

AMENDMENTS RELATING TO QUARTERLY LODGMENT
OF RETURNS AND PAYMENT OF SALES TAX Sales Tax Assessment Act (No. 1) 1930
Subsection 3 (1):
Insert: " `CPI quarter' means a period of 3 months ending on 31 March, 30
June, 30 September or 31 December; `monthly remitter', in relation to a month,
means a person who is not a quarterly remitter in relation to the sales tax
quarter in which the month occurs; `quarterly remitter' has the meaning given
by subsection 3D (1); `sales tax quarter' means a period of 3 months ending on
31 July, 31 October, 31 January or 30 April;". After section 3C: Insert:
Quarterly remitters " 3D. (1) A person is a quarterlyremitter in relation to a
sales tax quater (in this subsection called the `current quarter') commencing
in a financial year (in this subsection called the `current year') if the
person passes either of the following tests:

   (a)  the first test is passed if all of the following conditions are
        satisfied:

   (i)  the person was not a quarterly remitter in relation to the sales tax
        quarter immediately preceding the current quarter;

   (ii) the sales tax liability of the person for the financial year (in this
        subsection called the `preceding year') that immediately preceded the
        current year did not exceed the quarterly remitter threshold for the
        current year;

   (iii) if:

                (A)  the person is or was required to lodge a return under a
                     sales tax law; and

                (B)  the return is or was in respect of acts, transactions or
                     operations effected or done in relation to goods before
                     the current quarter; the person has lodged the return
                     before the end of the 21st day of the current quarter;

   (iv) as at the 22nd day of the current quarter, there is no sales tax:

                (A)  that remains unpaid; and

                (B)  that is payable by the person in respect of acts,
                     transactions or operations effected or done in relation
                     to goods before the current quarter;

   (b)  the second test is passed if both of the following conditions are
        satisfied:

   (i)  the person was a quarterly remitter in relation to the sales tax
        quarter that immediately preceded the current quarter;

   (ii) the sales tax liability of the person for the preceding year did not
        exceed the quarterly remitter threshold for the current year.

"(2) The quarterly remitter threshold for a financial year (in this subsection
called the `threshold year') is:

   (a)  if the threshold year commences on 1 July 1991 - $50,000; or

   (b)  in the case of a later financial year - the amount calculated using
        the formula (rounded up to the nearest whole dollar):
Previous year's threshold X Indexation factor where: `Previous year's
threshold' means the quarterly remitter threshold for the financial year
immediately preceding the threshold year; `Indexation factor' means the
indexation factor for the threshold year.

"(3) The indexation factor for a financial year is the number (calculated to 3
decimal places) ascertained by dividing the sum of the index numbers for the
CPI quarters of the 12-month period ending on 31 March immediately before the
financial year by the sum of the index numbers for the CPI quarters of the
preceding 12-month period ending on 31 March.

"(4) If the factor ascertained under subsection (3) in relation to a financial
year would, if it were calculated to 4 decimal places, end with a number
greater than 4, the factor ascertained under that subsection in relation to
that financial year is to be taken to be the factor calculated to 3 decimal
places and increased by 0.001.

"(5) Subject to subsection (6), if at any time, whether before or after the
commencement of this section, the Australian Statistician has published or
publishes an index number in respect of a CPI quarter in substitution for an
index number previously published by the Australian Statistician in respect of
that quarter, the publication of the later index number is to be disregarded
for the purposes of this section.

"(6) If at any time, whether before or after the commencement of this section,
the Australian Statistician has changed or changes the reference base for the
Consumer Price Index, then, for the purposes of the application of this
section after the change took place or takes place, regard is to be had only
to the index numbers published in terms of the new reference base.

"(7) In this section: `indexation factor' means the indexation factor
ascertained under subsection (3); `index number', in relation to a CPI
quarter, means the All Groups Consumer Price Index number, being the weighted
average of the 8 capital cities, published by the Australian Statistician in
respect of that CPI quarter; `quarterly remitter threshold' has the meaning
given by subsection (2); `sales tax' means sales tax imposed as such by any
Act; `sales tax law' means this Act or any other Act providing for the
assessment of sales tax; `sales tax liability', in relation to a person, in
relation to a financial year, means the amount of sales tax that is or was
payable by the person in respect of acts, transactions or operations effected
or done in relation to goods in the financial year.". Section 21:

   (a)  Omit "who, during any month - ", substitute "who is a monthly remitter
        in relation to a month and who, during that month:".

   (b)  Omit "of those sales, or, as the case may be, of those goods,". After
        section 21:
Insert: Quarterly remitter's returns etc.

"21A. A manufacturer who is a quarterly remitter in relation to a sales tax
quarter and who, during the quarter:

   (a)  makes any of the sales specified in section 18, 18A or 18B; or

   (b)  treats any goods as stock for sale by him or her by retail; or

   (c)  applies to his or her own use any goods specified in subsection 18
        (3); must, within 21 days after the end of the quarter, give to the
        Commissioner either:

   (d)  a return for the quarter; or

   (e)  a separate monthly return for each month in the quarter; in a form
        approved by the Commissioner containing such information as the form
        requires and such other information as is required.". Section 22:
Omit "21", substitute "21 or 21A". Subsection 24 (1):

   (a)  Omit "A person", substitute "A person who is a monthly remitter in
        relation to a month and who is".

   (b)  Omit "a month", substitute "that month". Subsection 24 (2):
Insert "by a monthly remitter" after "payable". After section 24:
Insert: Time for payment of tax by quarterly remitters

"24A. (1) A person who is a quarterly remitter in relation to a sales tax
quarter and who is liable under this Act to pay sales tax upon the sale value
of any goods:

   (a)  sold by the person; or

   (b)  treated by the person as stock for sale by retail; or

   (c)  applied by the person to his or her own use; during the quarter must,
        within 21 days after the end of the quarter, pay sales tax upon the
        sale value of the goods.

"(2) Subject to sections 27 and 28, sales tax is due and payable by a
quarterly remitter at the end of the period of 21 days referred to in
subsection (1) of this section.". Subsection 25AA (1):
Insert "in a month in a sales tax quarter" after "the taxpayer". Subsection
25AA (2):
Omit the subsection, substitute:

"(2) A request under subsection (1) must be in writing and must be lodged with
the Commissioner:

   (a)  if the taxpayer is a monthly remitter in relation to the month - not
        later than 21 days after the end of the month or within such further
        time as the Commissioner allows; or

   (b)  if the taxpayer is a quarterly remitter in relation to the quarter -
        not later than 21 days after the end of the quarter or within such
        further time as the Commissioner allows.". Subsection 40 (3):
Omit the subsection, substitute:

"(3) Where an applicant for a refund or payment to which a refund decision
relates claims to be entitled to the refund or payment in respect of an act,
transaction or operation done or effected in relation to goods in a month in a
sales tax quarter, subsection (2) does not apply in relation to the refund
decision unless the application was lodged with the Commissioner:

   (a)  if the applicant is a monthly remitter in relation to the month -
        within 60 days after the act, transaction or operation or within such
        further time as the Commissioner allows; or

   (b)  if the applicant is a quarterly remitter in relation to the quarter -
        within 120 days after the act, transaction or operation or within such
        further time as the Commissioner allows.".
Sales Tax Assessment Act (No. 2) 1930 Section 7:

   (a)  Omit "who during any month", substitute "who is a monthly remitter in
        relation to a month and who, during that month,".

   (b)  Omit "of those sales". After section 7:
Insert: Quarterly remitter's returns etc.

"7A. Where a person:

   (a)  is a quarterly remitter in relation to a sales tax quarter; and

   (b)  during the quarter, makes any of the sales specified in subsection 4
        (1), (2) or (3) or 4A (1) or 4B (1); the person must, within 21 days
        after the end of the quarter, give to the Commissioner either:

   (c)  a return for the quarter; or

   (d)  a separate monthly return for each month in the quarter; in a form
        approved by the Commissioner containing such information as the form
        requires and such other information as is required.". Section 8:
Omit "7", substitute "7 or 7A,". Subsection 9 (1):

   (a)  Omit "Every person", substitute "A person who is a monthly remitter in
        relation to a month and who is".

   (b)  Omit "any month", substitute "that month". Subsection 9 (2):
Insert "by a monthly remitter" after "payable". After section 9:
Insert: Time for payment of tax by quarterly remitters

"9A. (1) A person who is a quarterly remitter in relation to a sales tax
quarter and who is liable to pay tax under section 5 upon the sale value of
any goods sold by the person during the quarter must, within 21 days after the
end of the quarter, pay sales tax upon that sale value.

"(2) Subject to this Act, sales tax is due and payable by a quarterly remitter
at the end of the period of 21 days referred to in subsection (1).".
Subsection 10A (1):
Insert "in a month in a sales tax quarter" after "the taxpayer". Subsection
10A (2):
Omit the subsection, substitute:

"(2) A request under subsection (1) must be in writing and must be lodged with
the Commissioner:

   (a)  if the taxpayer is a monthly remitter in relation to the month - not
        later than 21 days after the end of the month or within such further
        time as the Commissioner allows; or

   (b)  if the taxpayer is a quarterly remitter in relation to the quarter -
        not later than 21 days after the end of the quarter or within such
        further time as the Commissioner allows.". Subsection 12 (1):
Omit "and 3C", substitute ", 3C and 3D".
Sales Tax Assessment Act (No. 3) 1930 Section 7:

   (a)  Omit "who during any month", substitute "who is a monthly remitter in
        relation to a month and who, during that month,".

   (b)  Omit "of those sales". After section 7:
Insert: Quarterly remitter's returns etc.

"7A. Where a person:

   (a)  is a quarterly remitter in relation to a sales tax quarter; and

   (b)  during the quarter, makes any of the sales specified in subsection 4
        (1), (2) or (3) or 4A (1) or 4B (1); the person must, within 21 days
        after the end of the quarter, give to the Commissioner either:

   (c)  a return for the quarter; or

   (d)  a separate monthly return for each month in the quarter; in a form
        approved by the Commissioner containing such information as the form
        requires and such other information as is required.". Section 8:
Omit "7", substitute "7 or 7A". Subsection 9 (1):

   (a)  Omit "Every person", substitute "A person who is a monthly remitter in
        relation to a month and who is".

   (b)  Omit "any month", substitute "that month". Subsection 9 (2):
Insert "by a monthly remitter" after "payable". After section 9:
Insert: Time for payment of tax by quarterly remitters

"9A. (1) A person who is a quarterly remitter in relation to a sales tax
quarter and who is liable to pay tax under section 5 upon the sale value of
any goods sold by the person during the quarter must, within 21 days after the
end of the quarter, pay sales tax on that sale value.

"(2) Subject to this Act, sales tax is due and payable by a quarterly remitter
at the end of the period of 21 days referred to in subsection (1).".
Subsection 10A (1):
Insert "in a month in a sales tax quarter" after "the taxpayer". Subsection
10A (2):
Omit the subsection, substitute:

"(2) A request under subsection (1) must be in writing and must be lodged with
the Commissioner:

   (a)  if the taxpayer is a monthly remitter in relation to the month - not
        later than 21 days after the end of the month or within such further
        time as the Commissioner allows; or

   (b)  if the taxpayer is a quarterly remitter in relation to the quarter -
        not later than 21 days after the end of the quarter or within such
        further time as the Commissioner allows.". Subsection 12 (1):
Omit "and 3C", substitute ", 3C and 3D".
Sales Tax Assessment Act (No. 4) 1930 Section 7:
Omit "who during any month", substitute "who is a monthly remitter in relation
to a month and who, during that month,". After section 7:
Insert: Quarterly remitter's returns etc.

"7A. Where a person:

   (a)  is a quarterly remitter in relation to a sales tax quarter; and

   (b)  during the quarter, applies to his or her own use any goods purchased
        by the person in respect of the purchase of which the person has
        quoted his or her certificate; the person must, within 21 days after
        the end of the quarter, give to the Commissioner either:

   (c)  a return for the quarter; or

   (d)  a separate monthly return for each month in the quarter; in a form
        approved by the Commissioner containing such information as the form
        requires and such other information as is required.". Section 8:
Omit "7", substitute "7 or 7A". Subsection 9 (1):

   (a)  Omit "Every person", substitute "A person who is a monthly remitter in
        relation to a month and who is".

   (b)  Omit "any month", substitute "that month". Subsection 9 (2):
Insert "by a monthly remitter" after "payable". After section 9:
Insert: Time for payment of tax by quarterly remitters

"9A. (1) A person who is a quarterly remitter in relation to a sales tax
quarter and who is liable to pay tax under section 5 upon the sale value of
any goods applied to his or her own use during the quarter must, within 21
days after the end of the quarter, pay sales tax on that sale value.

"(2) Subject to this Act, sales tax is due and payable by a quarterly remitter
at the end of the period of 21 days referred to in subsection (1).".
Subsection 10A (1):
Insert "in a month in a sales tax quarter" after "own use". Subsection 10A
(2):
Omit the subsection, substitute:

"(2) A request under subsection (1) must be in writing and must be lodged with
the Commissioner:

   (a)  if the taxpayer is a monthly remitter in relation to the month - not
        later than 21 days after the end of the month or within such further
        time as the Commissioner allows; or

   (b)  if the taxpayer is a quarterly remitter in relation to the quarter -
        not later than 21 days after the end of the quarter or within such
        further time as the Commissioner allows.". Subsection 12 (1):
Omit "and 3C", substitute ", 3C and 3D".
Sales Tax Assessment Act (No. 6) 1930 Section 7:

   (a)  Omit "who, during any month - ", substitute "who is a monthly remitter
        in relation to a month and who, during that month:".

   (b)  Omit "of those sales or, as the case may be, of those goods". After
        section 7:
Insert: Quarterly remitter's returns etc.

"7A. A person who is a quarterly remitter in relation to a sales tax quarter
and who, during the quarter:

   (a)  makes any of the sales specified in subsection 4 (1), 4A (1) or 4B
        (1); or

   (b)  applies to his or her own use any goods specified in subsection 4
        (1A); must, within 21 days after the end of the quarter, give to the
        Commissioner either:

   (c)  a return for the quarter; or

   (d)  a separate monthly return for each month in the quarter; in a form
        approved by the Commissioner containing such information as the form
        requires and such other information as is required.". Section 8:
Omit "7", substitute "7 or 7A". Subsection 9 (1):

   (a)  Omit "Every person", substitute "A person who is a monthly remitter in
        relation to a month and who is".

   (b)  Omit "any month", substitute "that month". Subsection 9 (2):
Insert "by a monthly remitter" after "payable". After section 9:
Insert: Time for payment of tax by quarterly remitters

"9A. (1) A person who is a quarterly remitter in relation to a sales tax
quarter and who is liable to pay tax under section 5 upon the sale value of
any goods sold by the person or applied to his or her own use during the
quarter must, within 21 days after the end of the quarter, pay sales tax upon
that sale value.

"(2) Subject to this Act, sales tax is due and payable by a quarterly remitter
at the end of the period of 21 days referred to in subsection (1).".
Subsection 10A (1):
Insert "in a month in a sales tax quarter" after "the taxpayer". Subsection
10A (2):
Omit the subsection, substitute:

"(2) A request under subsection (1) must be in writing and must be lodged with
the Commissioner:

   (a)  if the taxpayer is a monthly remitter in relation to the month - not
        later than 21 days after the end of the month or within such further
        time as the Commissioner allows; or

   (b)  if the taxpayer is a quarterly remitter in relation to the quarter -
        not later than 21 days after the end of the quarter or within such
        further time as the Commissioner allows.". Subsection 12 (1):
Omit "and 3C", substitute ", 3C and 3D".
Sales Tax Assessment Act (No. 7) 1930 Section 7:

   (a)  Omit "who during any month", substitute "who is a monthly remitter in
        relation to a month and who, during that month,".

   (b)  Omit "of those sales". After section 7:
Insert: Quarterly remitter's returns etc.

"7A. Where a person:

   (a)  is a quarterly remitter in relation to a sales tax quarter; and

   (b)  during the quarter, makes any of the sales specified in subsection 4
        (1), 4A (1) or 4B (1); the person must, within 21 days after the end
        of the quarter, give to the Commissioner either:

   (c)  a return for the quarter; or

   (d)  a separate monthly return for each month in the quarter; in a form
        approved by the Commissioner containing such information as the form
        requires and such other information as is required.". Section 8:
Omit "7", substitute "7 or 7A". Subsection 9 (1):

   (a)  Omit "Every person", substitute "A person who is a monthly remitter in
        relation to a month and who is".

   (b)  Omit "any month", substitute "that month". Subsection 9 (2):
Insert "by a monthly remitter" after "payable". After section 9:
Insert: Time for payment of tax by quarterly remitters

"9A. (1) A person who is a quarterly remitter in relation to a sales tax
quarter and who is liable to pay tax under section 5 upon the sale value of
any goods sold by the person during the quarter must, within 21 days after the
end of the quarter, pay sales tax upon that sale value.

"(2) Subject to this Act, sales tax is due and payable by a quarterly remitter
at the end of the period of 21 days referred to in subsection (1).".
Subsection 10A (1):
Insert "in a month in a sales tax quarter" after "the taxpayer". Subsection
10A (2):
Omit the subsection, substitute:

"(2) A request under subsection (1) must be in writing and must be lodged with
the Commissioner:

   (a)  if the taxpayer is a monthly remitter in relation to the month - not
        later than 21 days after the end of the month or within such further
        time as the Commissioner allows; or

   (b)  if the taxpayer is a quarterly remitter in relation to the quarter -
        not later than 21 days after the end of the quarter or within such
        further time as the Commissioner allows.". Subsection 12 (1):
Omit "and 3C", substitute ", 3C and 3D".
Sales Tax Assessment Act (No. 8) 1930 Section 7:

   (a)  Omit "who during any month", substitute "who is a monthly remitter in
        relation to a month and who, during that month,".

   (b)  Omit ", setting forth full particulars of the goods so applied,",
        substitute "containing such information as the form requires". After
        section 7:
Insert: Quarterly remitter's returns etc.

"7A. Where a person:

   (a)  is a quarterly remitter in relation to a sales tax quarter; and

   (b)  during the quarter, applies to his or her own use any goods purchased
        by the person in respect of the purchase of which the person has
        quoted his or her certificate; the person must, within 21 days after
        the end of the quarter, give to the Commissioner either:

   (c)  a return for the quarter; or

   (d)  a separate monthly return for each month in the quarter; in a form
        approved by the Commissioner containing such information as the form
        requires and such other information as is required.". Section 8:
Omit "7", substitute "7 or 7A". Subsection 9 (1):

   (a)  Omit "Every person", substitute "A person who is a monthly remitter in
        relation to a month and who is".

   (b)  Omit "any month", substitute "that month". Subsection 9 (2):
Insert "by a monthly remitter" after "payable". After section 9:
Insert: Time for payment of tax by quarterly remitters

"9A. (1) A person who is a quarterly remitter in relation to a sales tax
quarter and who is liable to pay tax under section 5 upon the sale value of
any goods applied by the person to his or her own use during the quarter must,
within 21 days after the end of the quarter, pay sales tax on that sale value.

"(2) Subject to this Act, sales tax is due and payable by a quarterly remitter
at the end of the period of 21 days referred to in subsection (1).".
Subsection 10A (1):
Insert "in a month in a sales tax quarter" after "own use". Subsection 10A
(2):
Omit the subsection, substitute:

"(2) A request under subsection (1) must be in writing and must be lodged with
the Commissioner:

   (a)  if the taxpayer is a monthly remitter in relation to the month - not
        later than 21 days after the end of the month or within such further
        time as the Commissioner allows; or

   (b)  if the taxpayer is a quarterly remitter in relation to the quarter -
        not later than 21 days after the end of the quarter or within such
        further time as the Commissioner allows.". Subsection 12 (1):
Omit "and 3C", substitute ", 3C and 3D".
Sales Tax Assessment Act (No. 10) 1985 Section 7:

   (a)  Omit "who is deemed to sell goods during any month", substitute "who
        is a monthly remitter in relation to a month and who is deemed to sell
        goods during that month".

   (b)  Omit ", setting forth full particulars of the goods, the royalty paid
        in respect of the goods,", substitute "containing such information as
        the form requires". After section 7:
Insert: Quarterly remitter's returns etc.

"7A. A person who is a quarterly remitter in relation to a sales tax quarter
and who is deemed to sell goods during the quarter must, within 21 days after
the end of the quarter, give to the Commissioner either:

   (a)  a return for the quarter; or

   (b)  a separate monthly return for each month in the quarter; in a form
        approved by the Commissioner containing such information as the form
        requires and such other information as is required.". Section 8:
Omit "7", substitute "7 or 7A". Subsection 9 (1):

   (a)  Omit "Every person", substitute "A person who is a monthly remitter in
        relation to a month and who is".

   (b)  Omit "any month", substitute "that month". Subsection 9 (2):
Insert "by a monthly remitter" after "payable". After section 9:
Insert: Time for payment of tax by quarterly remitters

"9A. (1) A person who is a quarterly remitter in relation to a sales tax
quarter and who is liable to pay tax under section 6 upon the sale value of
goods deemed to be sold by the person during the quarter must, within 21 days
after the end of the quarter, pay sales tax upon that sale value.

"(2) Subject to this Act, sales tax is due and payable by a quarterly remitter
at the end of the period of 21 days referred to in subsection (1).".
Subsection 10A (1):
Insert "in a month in a sales tax quarter" after "the taxpayer". Subsection
10A (2):
Omit the subsection, substitute:

"(2) A request under subsection (1) must be in writing and must be lodged with
the Commissioner:

   (a)  if the taxpayer is a monthly remitter in relation to the month - not
        later than 21 days after the end of the month or within such further
        time as the Commissioner allows; or

   (b)  if the taxpayer is a quarterly remitter in relation to the quarter -
        not later than 21 days after the end of the quarter or within such
        further time as the Commissioner allows.". Subsection 12 (1):
Omit "and 3C", substitute ", 3C and 3D".
Sales Tax Procedure Act 1934 Section 3:
Insert the following definitions: " `monthly remitter' has the same meaning as
in the Sales Tax Assessment Act (No. 1) 1930; `quarterly remitter' has the
same meaning as in the Sales Tax Assessment Act (No. 1) 1930; `sales tax
quarter' has the same meaning as in the Sales Tax Assessment Act (No. 1)
1930;". Subsection 5 (1):

   (a)  Omit "any person", substitute "a person who is a monthly remitter in
        relation to a month,".

   (b)  Omit "any month", substitute "that month".

   (c)  Omit "of Taxation". Paragraph 5 (1) (b):
Add at the end "or". Paragraph 5 (1) (c):
Omit "or". Paragraph 5 (1) (d):
Omit the paragraph. After subsection 5 (1):
Insert:

"(1A) In spite of anything contained in any Sales Tax Assessment Act, a person
who is a quarterly remitter in relation to a sales tax quarter, who is
registered or required to be registered under any such Act and who, during the
quarter:

   (a)  sells goods; or

   (b)  being a manufacturer of goods, treats those goods as stock for sale by
        the person by retail; or

   (c)  applies goods to his or her own use; must, within 21 days after the
        end of the quarter, give to the Commissioner, for the purposes of the
        ascertainment of the liability of that person to sales tax in respect
        of those goods, either:

   (d)  a return for the quarter; or

   (e)  a separate monthly return for each month in the quarter.

"(1B) In spite of anything contained in any Sales Tax Assessment Act, where:

   (a)  a person is registered or required to be registered under any such
        Act; and

   (b)  during a month, the person leases goods to a lessee; the person must,
        within 21 days after the end of the month, give to the Commissioner,
        for the purposes of the ascertainment of the liability of the person
        to sales tax in respect of those goods, a return of those goods.".
        Subsection 5 (2):
Omit "the last preceding subsection", substitute "this section".
NOTES ABOUT SECTION HEADINGS 1. On the day on which this Act receives the
Royal Assent, the headings to each of the following sections are altered by
omitting "Returns" and substituting "Monthly remitter's returns":
Section 21 of the Sales Tax Assessment Act (No. 1) 1930;
Section 7 of the Sales Tax Assessment Act (No. 2) 1930;
Section 7 of the Sales Tax Assessment Act (No. 3) 1930;
Section 7 of the Sales Tax Assessment Act (No. 4) 1930;
Section 7 of the Sales Tax Assessment Act (No. 6) 1930;
Section 7 of the Sales Tax Assessment Act (No. 7) 1930;
Section 7 of the Sales Tax Assessment Act (No. 8) 1930;
Section 7 of the Sales Tax Assessment Act (No. 10) 1985. 2. On the day on
which this Act receives the Royal Assent, the headings to each of the
following sections are altered by inserting "by monthly remitters" after "of
tax":
Section 24 of the Sales Tax Assessment Act (No. 1) 1930;
Section 9 of the Sales Tax Assessment Act (No. 2) 1930;
Section 9 of the Sales Tax Assessment Act (No. 3) 1930;
Section 9 of the Sales Tax Assessment Act (No. 4) 1930;
Section 9 of the Sales Tax Assessment Act (No. 6) 1930;
Section 9 of the Sales Tax Assessment Act (No. 7) 1930;
Section 9 of the Sales Tax Assessment Act (No. 8) 1930;
Section 9 of the Sales Tax Assessment Act (No. 10) 1985.