An Act to empower the Governor to suspend by Proclamation the Taxation (Motor Spirit Vendors) Act, 1925, in the event of certain circumstances arising.

[Assented to, January 6th, 1926.]

E it Enacted by the Governor of the State of South Australia, with the advice and consent of the Parliament thereof, as

follows:

1. This Act may be cited as the "Taxation (Motor Spirit Vendors) Short title. Suspension Act, 1925."

2. (1) If in the opinion of the Governor satisfactory arrangements Power to suspend are made between the Government of the State and the Government Taxation (Motor Spirit Vendors) Act, of the Commonwealth for the payment to the State of any moneys 1925. out of moneys raised by the Commonwealth from the imposition of duties of customs or excise on motor spirit as defined in the Taxation (Motor Spirit Vendors) Act, 1925, which moneys so payable may be used by the State for the purpose of the maintenance and construction of roads, the Governor may by proclamation declare that during the period specified in the proclamation the said Taxation (Motor Spirit Vendors) Act, 1925, shall be suspended, or that during the said period the tax imposed by the said Act shall be at a lower rate than that provided in the said Act.

(2) Such suspension shall not affect any liability to pay tax under the said Act incurred before the commencement of the suspension nor shall it affect the operation of the said Act with respect to the assessment and collection of any such tax becoming due before the suspension..

1712

(3) If