Commonwealth Consolidated Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Download] [Help]

A NEW TAX SYSTEM (GOODS AND SERVICES TAX TRANSITION) ACT 1999 - NOTES

No. 57, 1999

Compilation No. 14

Compilation date:    1 January 2017

Includes amendments up to: Act No. 39, 2012

Registered:    3 January 2017

 

About this compilation

This compilation

This is a compilation of the A New Tax System (Goods and Services Tax Transition) Act 1999 that shows the text of the law as amended and in force on 1 January 2017 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.

Self-repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

 

 

 

Contents

Part 1--Introduction

1 Short title

2 Commencement

3 Schedule(s)

4 Overview

5 Definitions

6 Time of supply or acquisition

6A Trading periods spanning midnight on 30 June 2000

Part 2--Start of GST

7 Start of GST

9 GST registration before 1 July 2000

10 Invoice or consideration before 1 July 2000

11 Supply of rights exercisable on or after 1 July 2000

Part 3--Agreements spanning 1 July 2000

Division 1--General

12 Progressive or periodic supplies

13 Existing agreements: no opportunity to review

14 Rights granted for life

15 Funeral agreements

Division 2--Agreements also spanning 1 July 2005

Subdivision A--Introduction

15A Explanation of this Division

15B Definitions

Subdivision B--Payment of GST payable by recipients of supplies

15C GST payable by recipients of supplies

15D Amounts of GST

15E Rules for recipients who are not registered or required to be registered

15F Rule for recipients whose registration is cancelled

15G Bad debts

15H Tax invoices and adjustment notes

15I Attributing the GST

Subdivision C--Arbitrated offers

15J Arbitrated offers

15K Initial offer

15L Arbitration

15M Final offer

Part 4--Stock on hand on 1 July 2000

17 Stock later applied for private or domestic purpose

18 Second-hand goods

Part 5--Special transitional rules

19 Construction agreements made before 1 July 2000

19A Sales of motor vehicles held under operating leases since 2 December 1998

21 Acupuncture, naturopathy and herbal medicine

22 Event before 1 July 2000 giving rise to claim

23 Input tax credits relating to compulsory third party schemes

24 Gambling

24A Unredeemed vouchers

24B Commissioner may make determinations relating to rounding

24C Supplies from certain coin-operated devices may be input taxed

Part 6--Regulations

25 Regulations

Endnotes

Endnote 1--About the endnotes

Endnote 2--Abbreviation key

Endnote 3--Legislation history

Endnote 4--Amendment history

 

Endnotes

Endnote 1--About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1--About the endnotes

Endnote 2--Abbreviation key

Endnote 3--Legislation history

Endnote 4--Amendment history

Abbreviation key--Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history--Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes

The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation "(md)" added to the details of the amendment included in the amendment history.

If a misdescribed amendment cannot be given effect as intended, the abbreviation "(md not incorp)" is added to the details of the amendment included in the amendment history.

Endnote 2--Abbreviation key

 

ad = added or inserted

o = order(s)

am = amended

Ord = Ordinance

amdt = amendment

orig = original

c = clause(s)

par = paragraph(s)/subparagraph(s)

C[x] = Compilation No. x

    /sub-subparagraph(s)

Ch = Chapter(s)

pres = present

def = definition(s)

prev = previous

Dict = Dictionary

(prev ... ) = previously

disallowed = disallowed by Parliament

Pt = Part(s)

Div = Division(s)

r = regulation(s)/rule(s)

ed = editorial change

reloc = relocated

exp = expires/expired or ceases/ceased to have

renum = renumbered

    effect

rep = repealed

F = Federal Register of Legislation

rs = repealed and substituted

gaz = gazette

s = section(s)/subsection(s)

LA = Legislation Act 2003

Sch = Schedule(s)

LIA = Legislative Instruments Act 2003

Sdiv = Subdivision(s)

(md) = misdescribed amendment can be given

SLI = Select Legislative Instrument

    effect

SR = Statutory Rules

(md not incorp) = misdescribed amendment

Sub-Ch = Sub-Chapter(s)

    cannot be given effect

SubPt = Subpart(s)

mod = modified/modification

underlining = whole or part not

No. = Number(s)

    commenced or to be commenced

 

Endnote 3--Legislation history

 

Act

Number and year

Assent date

Commencement
date

Application, saving and transitional provisions

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

57, 1999

8 July 1999

9 July 1999 (s 2(1)(a))

 

A New Tax System (Indirect Tax and Consequential Amendments) Act 1999

176, 1999

22 Dec 1999

Sch 6 (items 1-12): 9 July 1999 (s 2(12))

--

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

177, 1999

22 Dec 1999

Sch 2: 1July 2000 (s 2(5))

--

Indirect Tax Legislation Amendment Act 2000

92, 2000

30 June 2000

Sch 6 (item 7), Sch 8 (items 6, 7) and Sch 11 (items  13A, 14-16, 16A-16E) and Sch 10 (items 1A, 1B): 9 July 1999 (s 2(4))
Sch 10A (items 2-4): 30 June 2000 (s 2(2))

s 2(2), (4)

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 8) 2000

156, 2000

21 Dec 2000

Sch 7 (items 16, 17): 30 June 2000 (s 2(7))

--

Taxation Laws Amendment Act (No. 8) 2000

156, 2000

21 Dec 2000

Sch 1 (items 17, 18): 21 Dec 2000 (s 2(1))
Sch 6 (item 41): 1 July 2000 (s 2(2))

Sch 1 (item 18)

Taxation Laws Amendment Act (No. 3) 2001

73, 2001

30 June 2001

Sch 1 (items 69-78): 23 May 2001 (s 2(1A))

Sch 1 (item 78)

Taxation Laws Amendment Act (No. 3) 2002

97, 2002

10 Nov 2002

Sch 1 (item 7): 10 Nov 2002 (s 2(1) item 2)

--

Taxation Laws Amendment Act (No. 1) 2003

12, 2003

2 Apr 2003

Sch 4: 2 Apr 2003 (s 2(1) item 5)

Sch 4 (item 4)

Taxation Laws Amendment Act (No. 6) 2003

67, 2003

30 June 2003

Sch 11 (items 42, 43): 30 June 2003 (s 2(1) item 11)

Sch 11 (item 43)

Tax Laws Amendment (Long-term Non-reviewable Contracts) Act 2005

10, 2005

22 Feb 2005

Sch 1 (items 12-14, 15, 19): 22 Feb 2005 (s 2(1) items 3, 4 and 6)

Sch 1 (item 19)

Tax Laws Amendment (2006 Measures No. 2) Act 2006

58, 2006

22 June 2006

Sch 7 (items 16, 17): 22 June 2006 (s 2(1) item 6)

--

Fuel Tax  (Consequential and Transitional Provisions) Act 2006

73, 2006

26 June 2006

Sch 5 (items 138-139): 1 July 2006 (s 2(1) item 21)

--

Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006

101, 2006

14 Sept 2006

Sch 5 (items 6-13) and Sch 6 (items 5-11): 14 Sept 2006 (s 2(1) item  4)

Sch 6 (items
5-11)

Statute Stocktake (Regulatory and Other Laws) Act 2009

111, 2009

16 Nov 2009

Sch 1 (item 24): 17 Nov 2009 (s 2)

--

Indirect Tax Laws Amendment (Assessment) Act 2012

39, 2012

15 Apr 2012

Sch 1 (items 246, 264): 1 Jan 2017 (s 2(1) item 3)

Sch 1 (item 264)

Endnote 4--Amendment history

Provision affected

How affected

Part 1

 

s. 5.....................

am. No. 176, 1999; No. 92, 2000; No. 101, 2006

Note to s. 6(2) .............

ad. No. 73, 2001

s. 6A....................

ad. No. 92, 2000

 

am. No. 101, 2006

Part 2

 

Note to s. 7(1) .............

ad. No. 92, 2000

s. 8.....................

rep. No. 101, 2006

Note 3 to s. 8(1) ............

ad. No. 92, 2000

 

rep. No. 101, 2006

s. 11....................

am. Nos. 176 and 177, 1999; No. 92, 2000

Part 3

 

Division 1

 

Heading to Div. 1 of Part 3.....

ad. No. 10, 2005

s. 12....................

am. No. 177, 1999

Note to s. 12(1) ............

ad. No. 92, 2000

s. 13....................

am. No. 176, 1999; No. 10, 2005; No. 58, 2006

s. 14....................

am. Nos. 176 and 177, 1999; No. 58, 2006

s. 15....................

rs. No. 177, 1999

 

am. No. 92, 2000

Division 2

 

Div. 2 of Part 3.............

ad. No. 10, 2005

Subdivision A

 

ss. 15A, 15B..............

ad. No. 10, 2005

Subdivision B

 

ss. 15C-15I...............

ad. No. 10, 2005

s. 15IA..................

ad. No. 10, 2005

 

am. No. 73, 2006

 

rep No 39, 2012

Subdivision C

 

ss. 15J, 15K...............

ad. No. 10, 2005

s. 15L...................

ad. No. 10, 2005

 

am. No. 111, 2009

s. 15M..................

ad. No. 10, 2005

Part 4

 

s. 16....................

am. Nos. 176 and 177, 1999

 

rep. No. 101, 2006

Note to s. 16(1) ............

ad. No. 177, 1999

 

rep. No. 101, 2006

Note to s. 16(3) ............

ad. No. 177, 1999

 

rep. No. 101, 2006

s. 16A...................

ad. No. 177, 1999

 

rep. No. 101, 2006

s. 16AB..................

ad. No. 92, 2000

 

rep. No. 101, 2006

s. 16B...................

ad. No. 177, 1999

 

am. No. 92, 2000

 

rep. No. 101, 2006

s. 16C...................

ad. No. 177, 1999

 

rep. No. 101, 2006

s. 17....................

am. No. 101, 2006

s. 18....................

am. No. 177, 1999; No. 101, 2006

Part 5

 

s. 19....................

am. No. 156, 2000

s. 19A...................

ad. No. 176, 1999

s. 19B...................

ad. No. 97, 2002

 

rep. No. 101, 2006

s. 20....................

am. Nos. 176 and 177, 1999; No. 92, 2000; No. 73, 2001

 

rep. No. 101, 2006

Heading to s. 22............

rs. No. 67, 2003

s. 22....................

am. No. 177, 1999; No. 67, 2003

s. 23....................

rs. Nos. 176 and 177, 1999

 

am. No. 92, 2000; No. 12, 2003

s. 23A...................

ad. No. 177, 1999

 

rep. No. 92, 2000

s. 24A...................

ad. No. 177, 1999

s. 24B...................

ad. No. 92, 2000

Note to s. 24B(5)  ...........

am. No. 73, 2006

s. 24C...................

ad. No. 156, 2000

Schedule 1................

rep. No. 101, 2006

 

 


AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback