Act Repealed Latest version as at 16 March 1985 (as enacted) | 1985 No 57

Sales Tax Amendment Act 1985

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Sales Tax Amendment Act 1985

Public Act		1985 No 57
Date of assent		16 March 1985

	Title
1	Short Title and commencement
2	Limited licences
	Administrative information

An Act to amend the Sales Tax Act 1974

BE IT ENACTED by the General Assembly of New Zealand in Parliament assembled, and by the authority of the same, as follows:

1 Short Title and commencement

(1)

This Act may be cited as the Sales Tax Amendment Act 1985, and shall be read together with and deemed part of the Sales Tax Act 1974 (hereinafter referred to as the principal Act).

(2)

This Act shall come into force on the 1st day of April 1985.

2 Limited licences

(1)

The principal Act is hereby amended—

(a)

By repealing the definition of the expression “limited licence” in section 2(1):

(b)

By repealing subsections (4) and (5) of section 5:

(c)

By repealing the proviso to section 6(1):

(d)

By omitting from section 11 the words “and every wholesaler who, holding only a limited licence, sells any taxable goods to which that licence does not apply,”:

(e)

By repealing subsection (4) of section 36 (as substituted by section 9(1) of the Customs Acts Amendment Act 1977).

(2)

Every limited licence issued to any person pursuant to section 5(4) of the principal Act is hereby revoked, and every such person shall be deemed to be a wholesaler who ceased business on the 1st day of April 1985, and section 13(d) of the principal Act shall apply accordingly.

This Act is administered in the Customs Department.

Sales Tax Amendment Act 1985