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Indirect Tax Legislation Amendment Bill 2000
Schedule 11 Other amendments

   

A New Tax System (Australian Business Number) Act 1999

1  Section 5 (heading)

Repeal the heading, substitute:

5   Application to government entities, non-profit sub-entities and superannuation funds

2  Section 5

Omit “, or a * non-profit sub-entity,”, substitute “, a * non-profit sub-entity or a * superannuation fund”.

A New Tax System (Goods and Services Tax) Act 1999

3  After subsection 9-10(3)

Insert:

          (3A)  For the avoidance of doubt, the delivery of:

                     (a)  livestock for slaughtering or processing into * food; or

                     (b)  game for processing into * food;

under an arrangement under which the entity making the delivery only relinquishes title after food has been produced, is the supply of the livestock or game (regardless of when the entity relinquishes title). The supply does not take place on or after the subsequent relinquishment of title.

4  Subsection 9-30(4)

After “anything”, insert “(other than * new residential premises)”.

5  At the end of subsection 29-75(2)

Add:

             (3)  However, in circumstances that the Commissioner determines in writing, paragraph (2)(b) has effect as if the number of days referred to in that paragraph is the number of days specified in the determination in relation to those circumstances.

             (4)  Those circumstances may, for example, include the kind of the * taxable supply.

6  Subsection 29-80(2)

Omit “that relates to a * taxable supply the * value of which”, substitute “of an amount that”.

7  Subsection 40-65(2)

Repeal the subsection, substitute:

             (2)  However, the sale is not input taxed to the extent that the * residential premises are:

                     (a)  * commercial residential premises; or

                     (b)  * new residential premises other than those used for residential accommodation before 2 December 1998.

8  Subsection 40-70(2)

Repeal the subsection, substitute:

             (2)  However, the sale is not input taxed to the extent that the * residential premises are:

                     (a)  * commercial residential premises; or

                     (b)  * new residential premises other than those used for residential accommodation before 2 December 1998.

9  Subparagraph 48-10(1)(a)(ii)

Omit “or trust”, substitute “, trust or individual”.

10  After subsection 66-17(2)

Insert:

          (2A)  Subsection 29-10(3) does not apply to a * creditable acquisition of * second-hand goods if:

                     (a)  the supply to which the acquisition relates is not a * taxable supply; and

                     (b)  the amount that would have been the * value of the supply (if it had been a * taxable supply) does not exceed $50, or such higher amount as the regulations made for the purposes of subsection 29-80(1) specify.

          (2B)  Subsection 29-20(3) does not apply to a * decreasing adjustment relating to a * creditable acquisition of * second-hand goods if:

                     (a)  the supply to which the acquisition relates is not a * taxable supply; and

                     (b)  the amount of the adjustment does not exceed $50, or such higher amount as the regulations made for the purposes of subsection 29-80(2) specify.

11  After section 72-70

Insert:

Subdivision 72-D Application of this Division to certain sub-entities

72-90   GST branches

                   This Division applies to a * GST branch of an entity as if the GST branch were an * associate of:

                     (a)  that entity; and

                     (b)  every other GST branch of that entity; and

                     (c)  any other associate of that entity.

72-95   Commonwealth government entities

                   This Division applies to a * government entity that is:

                     (a)  a Department of State of the Commonwealth; or

                     (b)  a Department of the Parliament; or

                     (c)  an Executive Agency, or Statutory Agency, within the meaning of the Public Service Act 1999 ; or

                     (d)  an organisation, established by the Commonwealth, of a kind referred to in paragraph (e) of the definition of government entity in section 41 of the A New Tax System (Australian Business Number) Act 1999 ;

as if the government entity were an * associate of the Commonwealth, of every other government entity of a kind referred to in paragraph (a), (b), (c) or (d) and of any other associate of the Commonwealth.

72-100   State or Territory government entities

                   This Division applies to a * government entity that is:

                     (a)  a Department of State of a State or Territory; or

                     (b)  an organisation, established by a State or Territory, of a kind referred to in paragraph (e) of the definition of government entity in section 41 of the A New Tax System (Australian Business Number) Act 1999 ;

as if the government entity were an * associate of:

                     (c)  that State or Territory; and

                     (d)  every other Department of State of that State or Territory, or organisation, established by that State or Territory, of a kind referred to in paragraph (e) of that definition; and

                     (e)  any other associate of that State or Territory.

12  After section 188-30

Insert:

188-32   The value of gambling supplies

                   For the purposes only of this Division, the value of all the * gambling supplies that an entity makes during a particular period is taken to be an amount equal to 11 times:

                     (a)  the entity’s * global GST amount for that period; or

                     (b)  if that period is not a tax period—what would have been the entity’s global GST amount for the period if that period had been a tax period.

13  Section 195-1 (definition of value , at the end of the note)

Add “, and section 188-32 contains a means of working out, for those purposes, the value of gambling supplies”.

A New Tax System (Goods and Services Tax Transition) Act 1999

14  Before paragraph 11(1A)(b)

Insert:

                     (a)  a supply to which section 12 applies; or

15  At the end of subsection 12(1)

Add:

Note:          Section 11 does not apply to supplies covered by this section: see paragraph 11(1A)(a).

16  Subsection 15(2)

Repeal the subsection, substitute:

             (2)  If you entered into the agreement before 1 December 1999 and the funeral is provided on or after 1 July 2000, the supply is GST-free to the extent that the consideration for the supply is paid before 1 July 2005.

Taxation Administration Act 1953

17  After subsection 53(1)

Insert:

          (1A)  Subsection (1) does not apply to a member of a GST group if an Australian law has the effect of prohibiting the member from entering into any arrangement under which the member becomes subject to the liability referred to in that subsection.

          (1B)  However, a member to which subsection (1A) applies remains liable for any amount payable under an indirect tax law by the representative member of the group, to the extent that the liability arises from an act or omission of the member to which subsection (1A) applies.