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This is a Bill, not an Act. For current law, see the Acts databases.
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
No. , 2017
A New Tax System (Goods and Services Tax) Amendment (Make
Electricity GST Free) Bill 2017
i
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
No. , 2017
A New Tax System (Goods and Services Tax) Amendment (Make
Electricity GST Free) Bill 2017
1
A Bill for an Act to remove GST from the supply of
1
electricity, and for related purposes
2
The Parliament of Australia enacts:
3
1 Short title
4
This Act is the A New Tax System (Goods and Services Tax)
5
Amendment (Make Electricity GST Free) Act 2017.
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2 Commencement
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(1) Each provision of this Act specified in column 1 of the table
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commences, or is taken to have commenced, in accordance with
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column 2 of the table. Any other statement in column 2 has effect
10
according to its terms.
11
12
2
A New Tax System (Goods and Services Tax) Amendment (Make
Electricity GST Free) Bill 2017
No. , 2017
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
1
enacted. It will not be amended to deal with any later amendments of
2
this Act.
3
(2) Any information in column 3 of the table is not part of this Act.
4
Information may be inserted in this column, or information in it
5
may be edited, in any published version of this Act.
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3 Schedules
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Legislation that is specified in a Schedule to this Act is amended or
8
repealed as set out in the applicable items in the Schedule
9
concerned, and any other item in a Schedule to this Act has effect
10
according to its terms.
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Amendments Schedule 1
No. , 2017
A New Tax System (Goods and Services Tax) Amendment (Make
Electricity GST Free) Bill 2017
3
Schedule 1--Amendments
1
2
A New Tax System (Goods and Services Tax) Act 1999
3
1 Subdivision 38-I
--Water, sewerage and drainage
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Repeal the heading, substitute:
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Subdivision 38-I--Water, electricity, sewerage and drainage
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2 After section 38-285
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Insert:
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38-287 Electricity
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(1) A supply of electricity is GST-free.
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(2) To avoid doubt, a supply of equipment for the generation or
11
storage of electricity is not GST-free.
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3 Application
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The amendments made to the A New Tax System (Goods and Services
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Tax) Act 1999 by this Schedule apply in relation to supplies made on or
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after the day this item commences.
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