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Bill
- Schedule 1—Non-profit bodies
- Schedule 2—GST-free supplies
- Schedule 3—Supplies involving non-residents
- Schedule 4—Agents
- Schedule 5—Financial supplies
- Schedule 6—Calculating amounts of GST
- Schedule 7—Joint ventures
- Schedule 8—Insurance
- Schedule 9—Administration
- Schedule 10—Alcoholic beverages held on 30 June 2000
- Schedule 11—Other amendments
1998-1999-2000
The Parliament of the
Commonwealth of Australia
HOUSE OF REPRESENTATIVES
Presented and read a first time
Indirect Tax Legislation Amendment Bill 2000
No. , 2000
(Treasury)
A Bill for an Act to implement A New Tax System by amending legislation relating to indirect tax, and by amending other legislation consequential on indirect tax reform, and for related purposes
Contents
1............ Short title............................................................................................. 1
2............ Commencement................................................................................... 1
3............ Schedule(s)......................................................................................... 2
Schedule 1—Non-profit bodies 3
A New Tax System (Goods and Services Tax) Act 1999 3
Taxation Administration Act 1953 6
Schedule 2—GST-free supplies 7
A New Tax System (Goods and Services Tax) Act 1999 7
Schedule 3—Supplies involving non-residents 9
A New Tax System (Goods and Services Tax) Act 1999 9
Schedule 4—Agents 14
A New Tax System (Goods and Services Tax) Act 1999 14
Taxation Administration Act 1953 18
Schedule 5—Financial supplies 20
A New Tax System (Goods and Services Tax) Act 1999 20
Schedule 6—Calculating amounts of GST 25
A New Tax System (Goods and Services Tax) Act 1999 25
A New Tax System (Goods and Services Tax Transition) Act 1999 28
Taxation Administration Act 1953 29
Schedule 7—Joint ventures 30
A New Tax System (Australian Business Number) Act 1999 30
A New Tax System (Goods and Services Tax) Act 1999 30
Income Tax Assessment Act 1936 34
Income Tax Assessment Act 1997 34
Taxation Administration Act 1953 35
Schedule 8—Insurance 36
A New Tax System (Goods and Services Tax) Act 1999 36
A New Tax System (Goods and Services Tax Transition) Act 1999 38
Schedule 9—Administration 39
A New Tax System (Goods and Services Tax) Act 1999 39
Taxation Administration Act 1953 40
Taxation (Interest on Overpayments and Early Payments) Act 1983 41
Schedule 10—Alcoholic beverages held on 30 June 2000 43
Sales Tax Assessment Act 1992 43
Schedule 11—Other amendments 46
A New Tax System (Australian Business Number) Act 1999 46
A New Tax System (Goods and Services Tax) Act 1999 46
A New Tax System (Goods and Services Tax Transition) Act 1999 49
Taxation Administration Act 1953 50
A Bill for an Act to implement A New Tax System by amending legislation relating to indirect tax, and by amending other legislation consequential on indirect tax reform, and for related purposes
The Parliament of Australia enacts:
1 Short title
This Act may be cited as the Indirect Tax Legislation Amendment Act 2000 .
2 Commencement
(1) Subject to this section, this Act commences immediately after the commencement of Part 1 of Schedule 1 to the A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 .
(2) Section 1 and this section, and Schedule 10 (other than item 1 of Schedule 10) commence on the day on which this Act receives the Royal Assent.
(3) Items 10, 11 and 12 of Schedule 1, item 10 of Schedule 4, items 8, 9 and 10 of Schedule 6, item 33 of Schedule 7 and item 17 of Schedule 11 commence immediately after the commencement of Schedule 8 to the A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 .
(4) Item 7 of Schedule 6, items 6 and 7 of Schedule 8, item 1 of Schedule 10 and items 14, 15 and 16 of Schedule 11 commence immediately after the commencement of Schedule 2 to the A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 .
(5) Items 1, 2 and 3 of Schedule 7 and items 1 and 2 of Schedule 11 commence immediately after the commencement of Schedule 4 to the A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 .
3 Schedule(s)
Subject to section 2, each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.