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A New Tax System (End of Sales Tax) Bill 1998

 

 

 

 

A New Tax System (End of Sales Tax) Act 1999

 

No. 86, 1999



 

 

 

 

A New Tax System (End of Sales Tax) Act 1999

 

No. 86, 1999

 

 

 

 

An Act to implement A New Tax System by ending sales tax, and for related purposes

   

   

   



Contents

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

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

3............ End of sales tax................................................................................... 2

 



A New Tax System (End of Sales Tax) Act 1999

No. 86, 1999

 

 

An Act to implement A New Tax System by ending sales tax, and for related purposes

[ Assented to 8 July 1999 ]

The Parliament of Australia enacts:

1   Short title

                   This Act may be cited as the A New Tax System (End of Sales Tax) Act 1999 .

2   Commencement

             (1)  This Act commences, or is taken to have commenced:

                     (a)  after all the provisions listed in subsection (2) have commenced; and

                     (b)  on the last day on which any of those provisions commenced.

             (2)  These are the provisions:

                     (a)  section 1-2 of the A New Tax System (Goods and Services Tax) Act 1999;

                     (b)  section 2 of the A New Tax System (Goods and Services Tax Imposition—Excise) Act 1999;

                     (c)  section 2 of the A New Tax System (Goods and Services Tax Imposition—Customs) Act 1999;

                     (d)  section 2 of the A New Tax System (Goods and Services Tax Imposition—General) Act 1999;

                     (e)  section 2 of the A New Tax System (Goods and Services Tax Administration) Act 1999.

3   End of sales tax

             (1)  No sales tax is payable on an assessable dealing if the time of the dealing (as specified in column 4 of Table 1 in Schedule 1 to the Sales Tax Assessment Act 1992 ) is on or after the day on which this Act commences.

             (2)  In this section:

assessable dealing has the same meaning as in the Sales Tax Assessment Act 1992.

sales tax has the same meaning as in the Sales Tax Assessment Act 1992 .

 

[ Minister’s second reading speech made in—

House of Representatives on 2 December 1998

Senate on 10 December 1998 ]

 

 

(216/98)