SALES TAX IMPOSITION (IN SITU POOLS) ACT 1992 (Repealed)

SECTION 1 (Repealed)   SHORT TITLE  

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

SECTION 2   COMMENCEMENT  

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

SECTION 3   IMPOSITION  

  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.

SECTION 4   ACT DOES NOT IMPOSE TAX ON PROPERTY OF A STATE  

4(1)  [Tax not imposed on property of State]  

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

4(2)  [Meaning of property of State]  

In this section, ``property of any kind belonging to a State'' has the same meaning as in section 114 of the Constitution.