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The Parliament of the
Commonwealth of Australia
HOUSE OF REPRESENTATIVES
Presented and read a first time
A New Tax System (Indirect Tax and Consequential Amendments) Bill 1999
No. , 1999
(Treasury)
A Bill for an Act to implement A New Tax System by amending legislation relating to indirect tax, and by amending other legislation consequentially on indirect tax reform, and for other purposes
Contents
1............ Short title............................................................................................. 1
2............ Commencement................................................................................... 1
3............ Schedule(s)......................................................................................... 4
Schedule 1—Indirect Tax Acts 5
Part 1—Amendment of the A New Tax System (Goods and Services Tax) Act 1999 5
Part 2—Amendment of the A New Tax System (Luxury Car Tax) Act 1999 38
Part 3—Amendment of the A New Tax System (Wine Equalisation Tax) Act 1999 47
Schedule 2—Customs Act 1901 59
Part 1—Amendments commencing on Royal Assent 59
Part 2—Amendments commencing immediately after the GST Act commences 62
Part 3—Amendment commencing after Schedule 2 to the Customs Legislation Amendment Act (No. 2) 1999 65
Schedule 3—Income Tax Assessment Act 1997 66
Part 1—General 66
Part 2—Amendments consequential on the insertion of new definitions 81
Schedule 4—Trade Practices Act 1974 84
Schedule 5—Tax Administration Acts 85
A New Tax System (Indirect Tax Administration) Act 1999 85
Taxation Administration Act 1953 85
Schedule 6—Indirect Tax Transition Acts 87
A New Tax System (Goods and Services Tax Transition) Act 1999 87
A New Tax System (Wine Equalisation Tax and Luxury Car Tax Transition) Act 1999 91
Schedule 7—Amendments relating to the Tradex Scheme 92
Part 1—Amendments commencing before 1 July 2000 92
Sales Tax Assessment Act 1992 92
Sales Tax (Exemptions and Classifications) Act 1992 93
Part 2—Amendments relating to indirect taxes commencing on 1 July 2000 94
A New Tax System (Goods and Services Tax) Act 1999 94
A New Tax System (Wine Equalisation Tax) Act 1999 96
Schedule 8—Other Acts 98
Administrative Decisions (Judicial Review) Act 1977 98
Crimes (Taxation Offences) Act 1980 98
Freedom of Information Act 1982 104
Income Tax Assessment Act 1936 105
Taxation (Interest on Overpayments and Early Payments) Act 1983 107
A Bill for an Act to implement A New Tax System by amending legislation relating to indirect tax, and by amending other legislation consequentially on indirect tax reform, and for other purposes
The Parliament of Australia enacts:
1 Short title
This Act may be cited as the A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 .
2 Commencement
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
Schedule 1—GST, Luxury Car Tax and Wine Equalisation Tax
(2) Part 1 of Schedule 1 (other than items 127 and 133) commences immediately after the commencement of the A New Tax System (Goods and Services Tax) Act 1999 .
(3) Part 2 of Schedule 1 (other than items 187, 189 and 190) commences immediately after the commencement of the A New Tax System (Luxury Car Tax) Act 1999 .
(4) Part 3 of Schedule 1 (other than items 232 and 235) commences immediately after the commencement of the A New Tax System (Wine Equalisation Tax) Act 1999 .
(5) Items 127, 133, 187, 189, 190, 232 and 235 of Schedule 1 commence, or are taken to have commenced, on 1 July 2000, or immediately after the commencement of item 9 of Schedule 3 to the A New Tax System (Pay As You Go) Act 1999 , whichever is later.
Schedule 2—Customs Act
(6) Item 5 of Schedule 2 commences on the day on which this Act receives the Royal Assent if, and only if, this Act receives the Royal Assent before the day on which Schedule 2 to the Customs Legislation Amendment Act (No. 2) 1999 commences.
Note: The rest of Part 1 of Schedule 2 commences on Royal Assent.
(7) Part 2 of Schedule 2 commences immediately after the commencement of the A New Tax System (Goods and Services Tax) Act 1999 .
(8) Part 3 of Schedule 2 commences on the day on which this Act receives the Royal Assent, or immediately after the commencement of Schedule 2 to the Customs Legislation Amendment Act (No. 2) 1999 , whichever is later.
Schedule 3—Income Tax Assessment Act 1997
(9) Schedule 3 commences immediately after the commencement of the A New Tax System (Goods and Services Tax) Act 1999 .
Note: Schedule 4 commences on Royal Assent.
Schedule 5—Tax Administration Acts
(10) Schedule 5 (other than items 2 and 3) commences immediately after the commencement of the A New Tax System (Indirect Tax Administration) Act 1999 .
(11) Items 2 and 3 of Schedule 5 commence immediately after the commencement of the A New Tax System (Goods and Services Tax Administration) Act 1999 .
Schedule 6—Indirect Tax Transition Acts
(12) Schedule 6 (other than items 13 and 14) commences, or is taken to have commenced, immediately after the commencement of the A New Tax System (Goods and Services Tax Transition) Act 1999 .
(13) Items 13 and 14 of Schedule 6 commence immediately after the commencement of the A New Tax System (Wine Equalisation Tax and Luxury Car Tax Transition) Act 1999 .
(14) If the Tradex Scheme Act 1999 commences before 1 July 2000:
(a) Part 1 of Schedule 7 commences, or is taken to have commenced, on the day on which that Act commences; and
(b) Part 2 of Schedule 7 commences immediately after the commencement of the A New Tax System (Goods and Services Tax) Act 1999 .
(15) If the Tradex Scheme Act 1999 commences on 1 July 2000:
(a) Part 1 of Schedule 7 is taken never to have commenced; and
(b) Part 2 of Schedule 7 commences immediately after the commencement of the A New Tax System (Goods and Services Tax) Act 1999 .
(16) If the Tradex Scheme Act 1999 commences after 1 July 2000:
(a) Part 1 of Schedule 7 is taken never to have commenced; and
(b) Part 2 of Schedule 7 commences on the day on which that Act commences.
Schedule 8—Other Acts
(17) Schedule 8 commences immediately after the commencement of the A New Tax System (Goods and Services Tax) Act 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.