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A New Tax System (Goods and Services Tax) Amendment (Make Electricity GST Free) Bill 2017

2016-2017

 

The Parliament of the

Commonwealth of Australia

 

THE SENATE

 

 

 

 

Presented and read a first time

 

 

 

 

 

 

 

A New Tax System (Goods and Services Tax) Amendment (Make Electricity GST Free) Bill 2017

 

No.      , 2017

 

(Senator Leyonhjelm)

 

 

 

A Bill for an Act to remove GST from the supply of electricity, and for related purposes

   

   



Contents

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

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

3............................ Schedules............................................................................ 2

Schedule 1—Amendments                                                                                                 3

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

 



A Bill for an Act to remove GST from the supply of electricity, and for related purposes

The Parliament of Australia enacts:

1   Short title

                   This Act is the A New Tax System (Goods and Services Tax) Amendment (Make Electricity GST Free) Act 2017.

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

Provisions

Commencement

Date/Details

1.  Sections 1 and 2 and anything in this Act not elsewhere covered by this table

The day this Act receives the Royal Assent.

 

2.  Schedule 1

The first 1 January, 1 April, 1 July or 1 October to occur after the day this Act receives the Royal Assent.

 

Note:          This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.

             (2)  Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.

3   Schedules

                   Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.