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Tax Laws Amendment (Small Business Measures) Bill 2004

2004

 

The Parliament of the

Commonwealth of Australia

 

HOUSE OF REPRESENTATIVES

 

 

 

 

Presented and read a first time

 

 

 

 

 

 

 

 

 

Tax Laws 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)......................................................................................... 2

Schedule 1—Annual lodgment and payment                                                         3

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

Taxation Administration Act 1953                                                                          11

Schedule 2—Annual apportionment of creditable purpose                        13

A New Tax System (Goods and Services Tax) Act 1999                                       13

Taxation Administration Act 1953                                                                          24

Schedule 3—Payment of GST by instalments                                                     26

A New Tax System (Goods and Services Tax) Act 1999                                       26

Taxation Administration Act 1953                                                                          28

 



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 Tax Laws Amendment (Small Business Measures) Act 2004.

2   Commencement

             (1)  Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

 

Commencement information

Column 1

Column 2

Column 3

Provision(s)

Commencement

Date/Details

1.  Sections 1 to 3 and anything in this Act not elsewhere covered by this table

The day on which this Act receives the Royal Assent.

 

2.  Schedule 1

The day on which this Act receives the Royal Assent.

 

3.  Schedule 2

The day on which this Act receives the Royal Assent.

 

4.  Schedule 3, items 1 to 4

Immediately after the commencement of Schedule 1 to this Act.

 

5.  Schedule 3, items 5 to 10

The day on which this Act receives the Royal Assent.

 

Note:          This table relates only to the provisions of this Act as originally passed by the Parliament and assented to. It will not be expanded to deal with provisions inserted in this Act after assent.

             (2)  Column 3 of the table contains additional information that is not part of this Act. Information in this column may be added to or edited in any published version of this Act.

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.