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Bill
- Schedule 1—Non-profit bodies
- Schedule 2—GST-free supplies
- Schedule 3—Supplies involving non-residents
- Schedule 4—Agents
- Schedule 5—Financial supplies
- Schedule 6—Calculating amounts of GST
- Schedule 7—Joint ventures
- Schedule 8—Insurance
- Schedule 9—Administration
- Schedule 9A—Producer rebates under the wine equalisation tax
- Schedule 10—Alcoholic beverages
- Schedule 10A—Trading periods spanning midnight on 30 June 2000
- Schedule 11—Other amendments
1998-1999-2000
The Parliament of the
Commonwealth of Australia
HOUSE OF REPRESENTATIVES
(As read a third time)
Indirect Tax Legislation Amendment Bill 2000
No. , 2000
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 related purposes
Contents
1............ Short title............................................................................................. 1
2............ Commencement................................................................................... 1
3............ Schedule(s)......................................................................................... 2
Schedule 1—Non-profit bodies 3
A New Tax System (Goods and Services Tax) Act 1999 3
Taxation Administration Act 1953 14
Schedule 2—GST-free supplies 16
A New Tax System (Goods and Services Tax) Act 1999 16
Schedule 3—Supplies involving non-residents 18
A New Tax System (Goods and Services Tax) Act 1999 18
Schedule 4—Agents 23
A New Tax System (Goods and Services Tax) Act 1999 23
Taxation Administration Act 1953 27
Schedule 5—Financial supplies 29
A New Tax System (Goods and Services Tax) Act 1999 29
Schedule 6—Calculating amounts of GST 35
A New Tax System (Goods and Services Tax) Act 1999 35
A New Tax System (Goods and Services Tax Transition) Act 1999 38
Taxation Administration Act 1953 39
Schedule 7—Joint ventures 40
A New Tax System (Australian Business Number) Act 1999 40
A New Tax System (Goods and Services Tax) Act 1999 40
Income Tax Assessment Act 1936 44
Income Tax Assessment Act 1997 44
Taxation Administration Act 1953 45
Schedule 8—Insurance 46
A New Tax System (Goods and Services Tax) Act 1999 46
A New Tax System (Goods and Services Tax Transition) Act 1999 48
Schedule 9—Administration 49
A New Tax System (Goods and Services Tax) Act 1999 49
Taxation Administration Act 1953 50
Taxation (Interest on Overpayments and Early Payments) Act 1983 51
Schedule 9A—Producer rebates under the wine equalisation tax 53
A New Tax System (Wine Equalisation Tax) Act 1999 53
Schedule 10—Alcoholic beverages 59
A New Tax System (Goods and Services Tax Transition) Act 1999 59
Sales Tax Assessment Act 1992 60
Schedule 10A—Trading periods spanning midnight on 30 June 2000 62
A New Tax System (End of Sales Tax) Act 1999 62
A New Tax System (Goods and Services Tax Transition) Act 1999 62
A New Tax System (Wine Equalisation Tax and Luxury Car Tax Transition) Act 1999 64
Schedule 11—Other amendments 66
A New Tax System (Australian Business Number) Act 1999 66
A New Tax System (Goods and Services Tax) Act 1999 66
A New Tax System (Goods and Services Tax Transition) Act 1999 77
A New Tax System (Luxury Car Tax) Act 1999 79
Customs Act 1901 79
Taxation Administration Act 1953 79
This Bill originated in the House of Representatives; and, having this day passed, is now ready for presentation to the Senate for its concurrence.
I.C. HARRIS
Clerk of the House of Representatives
House of Representatives
8 June 2000
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 related purposes
The Parliament of Australia enacts:
1 Short title
This Act may be cited as the Indirect Tax Legislation Amendment Act 2000 .
2 Commencement
(1) Subject to this section, this Act commences immediately after the commencement of Part 1 of Schedule 1 to the A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 .
(2) Section 1 and this section, and Schedules 10 and 10A (other than item 5 of Schedule 10A), commence on the day on which this Act receives the Royal Assent.
(3) Items 10, 10A and 11 of Schedule 1, item 10 of Schedule 4, items 8, 9 and 10 of Schedule 6, item 33 of Schedule 7 and item 17 of Schedule 11 commence immediately after the commencement of items 7 to 23 of Schedule 8 to the A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 .
(4) Item 7 of Schedule 6, items 6 and 7 of Schedule 8, item 1 of Schedule 10 and items 13A to 16E of Schedule 11 commence immediately after the commencement of Schedule 2 to the A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 .
(5) Items 1, 2 and 3 of Schedule 7 and items 1 and 2 of Schedule 11 commence immediately after the commencement of Schedule 4 to the A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 .
(6) Schedule 9A and item 5 of Schedule 10A commence immediately after the commencement of Part 3 of Schedule 1 to the A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 .
(7) Item 16F of Schedule 11 commences immediately after the commencement of Part 2 of Schedule 11 to the A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 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.