Commonwealth Numbered Acts

SALES TAX ASSESSMENT (No. 3) AMENDMENT ACT 1978 No. 199, 1978 - SECT 10

10. (1) Where-

   (a)  sales tax was not payable, or would not be payable, under the
        Principal Act on the sale value of any goods that were sold by a
        person before the day on which this Act receives the Royal Assent but
        is payable on the sale value of those goods under the Principal Act as
        amended by this Act; or

   (b)  the amount of sales tax that was payable, or would be payable, under
        the Principal Act on the sale value of any goods that were sold by a
        person before the day on which this Act receives the Royal Assent is
        less than the amount of sales tax that is payable on the sale value of
        those goods under the Principal Act as amended by this Act, the person
        liable to pay sales tax on the sale value of the goods under the
        Principal Act as amended by this Act shall pay the sales tax, or the
        further sales tax, as the case may be, that is so payable on the sales
        value of those goods within 21 days after the close of the month in
        which this Act receives the Royal Assent.

(2) The Principal Act as amended by this Act applies to and in relation to
sales tax, or further sales tax, payable by a person on the sale value of
goods in accordance with sub-section (1) as if the sales tax or further sales
tax were payable on the sale value of the goods under section 9 of the
Principal Act as amended by this Act and the goods had been sold by the person
in the month in which this Act receives the Royal Assent.

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