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A New Tax System (Indirect Tax and Consequential Amendments) Bill (No. 2) 1999
PL A New Tax System (Indirect Tax and Consequential Amendments) Bill (No. 2) 1999

1998-99

 

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 (No. 2) 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 consequential on indirect tax reform, and for other purposes

   

   



Contents

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

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

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

Schedule 1—Indirect Tax Acts                                                                                       4

Part 1—Amendment of the A New Tax System (Goods and Services Tax) Act 1999    4

Part 2—Amendment of the A New Tax System (Luxury Car Tax) Act 1999      27

Part 3—Amendment of the A New Tax System (Wine Equalisation Tax) Act 1999       28

Schedule 2—Indirect tax transition                                                                            29

A New Tax System (Goods and Services Tax Transition) Act 1999                   29

Schedule 3—Commonwealth-State financial arrangements                      34

A New Tax System (Commonwealth-State Financial Arrangements) Act 1999 34

Schedule 4—ABNs                                                                                                               36

A New Tax System (Australian Business Number) Act 1999                               36

Schedule 5—Amendments relating to diplomatic, consular and related privileges and immunities        37

Consular Privileges and Immunities Act 1972                                                     37

Diplomatic Privileges and Immunities Act 1967                                                  39

International Organisations (Privileges and Immunities) Act 1963                42

Overseas Missions (Privileges and Immunities) Act 1995                                  44

Schedule 6—Other consequential amendments                                                  48

Income Tax Assessment Act 1997                                                                             48

Petroleum Resource Rent Tax Assessment Act 1987                                            48

 



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 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 (No. 2) 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 to this Act commences immediately after the commencement of Part 1 of Schedule 1 (other than the items for which specific commencement has been provided) to the A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 .

             (3)  Part 2 of Schedule 1 to this Act commences immediately after the commencement of Part 2 of Schedule 1 (other than the items for which specific commencement has been provided) to the A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 .

             (4)  Part 3 of Schedule 1 to this Act commences immediately after the commencement of Part 3 of Schedule 1 (other than the items for which specific commencement has been provided) to the A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 .

Schedule 2—Indirect Tax Transition

             (5)  Schedule 2 is taken to have commenced immediately after the commencement of Schedule 6 (other than the items for which specific commencement has been provided) to the A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 .

Schedule 3—Commonwealth-State financial arrangements

             (6)  Schedule 3 is taken to have commenced immediately after the commencement of the A New Tax System (Commonwealth-State Financial Arrangements) Act 1999 .

Schedule 4—ABNs

             (7)  Schedule 4 commences at the same time as the commencement of Part 1 of Schedule 1.

Schedules 5 and 6—Consequential amendments

             (8)  Schedules 5 and 6 commence 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.