Commonwealth Consolidated Acts Commonwealth Consolidated ActsAct No. 92 of 2000 as amended
This compilation was prepared on 17 January 2001
[This Act was amended by Act No. 156 of 2000]
Amendments from Act No. 156 of 2000
[Schedule 7 (item 16) amended
subsection 2(2);
Schedule 7 (item 17) amended subsection 2(4);
Schedule 7 (item 18) amended subsection 2(7).
Schedule 7 (items 16 to 18) commenced immediately after 30 June 2000]
Prepared by the Office of Legislative Drafting,
Attorney‑General's Department, Canberra
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 15
A New Tax System (Goods and Services Tax) Act 1999 15
Schedule 3--Supplies involving non‑residents 17
A New Tax System (Goods and Services Tax) Act 1999 17
Schedule 4--Agents 22
A New Tax System (Goods and Services Tax) Act 1999 22
Taxation Administration Act 1953 26
Schedule 5--Financial supplies 28
A New Tax System (Goods and Services Tax) Act 1999 28
Schedule 6--Calculating amounts of GST 34
A New Tax System (Goods and Services Tax) Act 1999 34
A New Tax System (Goods and Services Tax Transition) Act 1999 37
Taxation Administration Act 1953 38
Schedule 7--Joint ventures 39
A New Tax System (Australian Business Number) Act 1999 39
A New Tax System (Goods and Services Tax) Act 1999 39
Income Tax Assessment Act 1936 43
Income Tax Assessment Act 1997 43
Taxation Administration Act 1953 43
Schedule 8--Insurance 45
A New Tax System (Goods and Services Tax) Act 1999 45
A New Tax System (Goods and Services Tax Transition) Act 1999 47
Schedule 9--Administration 48
A New Tax System (Goods and Services Tax) Act 1999 48
Taxation Administration Act 1953 49
Taxation (Interest on Overpayments and Early Payments) Act 1983 50
Schedule 9A--Producer rebates under the wine equalisation tax 52
A New Tax System (Wine Equalisation Tax) Act 1999 52
Schedule 10--Alcoholic beverages 58
A New Tax System (Goods and Services Tax Transition) Act 1999 58
Sales Tax Assessment Act 1992 59
Schedule 10A--Trading periods spanning midnight on 30 June 2000 61
A New Tax System (End of Sales Tax) Act 1999 61
A New Tax System (Goods and Services Tax Transition) Act 1999 61
A New Tax System (Wine Equalisation Tax and Luxury Car Tax Transition) Act 1999 63
Schedule 11--Other amendments 65
A New Tax System (Australian Business Number) Act 1999 65
A New Tax System (Goods and Services Tax) Act 1999 65
A New Tax System (Goods and Services Tax Transition) Act 1999 72
A New Tax System (Luxury Car Tax) Act 1999 72
Taxation Administration Act 1953 72