Commonwealth Consolidated Acts Commonwealth Consolidated ActsAct No. 176 of 1999 as amended
This compilation was prepared on 6 August 2002
[This Act was amended by Act
No. 156 of 2000 and
Act No. 57 of 2002
]
Amendment from Act No. 156 of 2000
[Schedule 7 (item 8) amended Item 2 of Schedule 8
Schedule 7 (item 8) commenced on
22 December 1999
]
Amendments from Act No. 57 of 2002
[Schedule 12 (item 39) amended Item
17 of Schedule 7
Schedule 12 (item 69) repealed Item 13 of Schedule 3
Schedule 12 (item 70) repealed Item 77 of Schedule 3
Schedule 12 (item 39) commenced on 1 July 2000
Schedule 12 (items 69 and 70) commenced on 3 July 2002]
Prepared by the Office of
Legislative Drafting,
Attorney-General's Department,
Canberra
Contents
1............ Short title ............................................................................................ 1
2............ Commencement .................................................................................. 1
3............ Schedule(s) .......................................................................................... 3
Schedule 1--Indirect Tax Acts 4
Part 1--Amendment of the A New Tax System (Goods and Services Tax) Act 1999 4
Part 2--Amendment of the A New Tax System (Luxury Car Tax) Act 1999 36
Part 3--Amendment of the A New Tax System (Wine Equalisation Tax) Act 1999 45
Schedule 2--Customs Act 1901 57
Part 1--Amendments commencing on Royal Assent 57
Part 2--Amendments commencing immediately after the GST Act commences 60
Part 3--Amendment commencing after Schedule 2 to the Customs Legislation Amendment Act (No. 2) 1999 63
Schedule 3--Income Tax Assessment Act 1997 64
Part 1--General 64
Part 2--Amendments consequential on the insertion of new definitions 79
Schedule 4--Trade Practices Act 1974 82
Schedule 5--Tax Administration Acts 83
A New Tax System (Indirect Tax Administration) Act 1999 83
Taxation Administration Act 1953 83
Schedule 6--Indirect Tax Transition Acts 85
A New Tax System (Goods and Services Tax Transition) Act 1999 85
A New Tax System (Wine Equalisation Tax and Luxury Car Tax Transition) Act 1999 89
Schedule 7--Amendments relating to the Tradex Scheme 90
Part 1--Amendments commencing before 1 July 2000 90
Sales Tax Assessment Act 1992 90
Sales Tax (Exemptions and Classifications) Act 1992 91
Part 2--Amendments relating to indirect taxes commencing on 1 July 2000 92
A New Tax System (Goods and Services Tax) Act 1999 92
A New Tax System (Wine Equalisation Tax) Act 1999 94
Schedule 8--Other Acts 96
Administrative Decisions (Judicial Review) Act 1977 96
Crimes (Taxation Offences) Act 1980 96
Freedom of Information Act 1982 102
Income Tax Assessment Act 1936 102
Taxation (Interest on Overpayments and Early Payments) Act 1983 104