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Indirect Tax Legislation Amendment (Small Business Measures) Bill 2004

2002-2003-2004

 

The Parliament of the

Commonwealth of Australia

 

HOUSE OF REPRESENTATIVES

 

 

 

 

Presented and read a first time

 

 

 

 

 

 

 

 

 

Indirect Tax Legislation Amendment (Small Business Measures) Bill 2004

 

No.      , 2004

 

(Treasury)

 

 

 

A Bill for an Act to amend the law relating to indirect taxation, and for related purposes

   

   



Contents

1............ Short title............................................................................................. 1

2............ Commencement................................................................................... 1

3............ Schedule(s)......................................................................................... 1

Schedule 1—Annual lodgment and payment                                                         3

A New Tax System (Goods and Services Tax) Act 1999                                         3

Taxation Administration Act 1953                                                                          10

Schedule 2—Annual apportionment of creditable purpose                        12

A New Tax System (Goods and Services Tax) Act 1999                                       12

Taxation Administration Act 1953                                                                          22

Schedule 3—Payment of GST by instalments                                                     23

A New Tax System (Goods and Services Tax) Act 1999                                       23

Taxation Administration Act 1953                                                                          24

 



A Bill for an Act to amend the law relating to indirect taxation, and for related purposes

The Parliament of Australia enacts:

1   Short title

                   This Act may be cited as the Indirect Tax Legislation Amendment (Small Business Measures) Act 2004 .

2   Commencement

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

3   Schedule(s)

                   Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.