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A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 (177 of 1999)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- Schedule 1 Indirect Tax Acts
- Part 1 Amendment of the A New Tax System (Goods and Services Tax) Act 1999
- 1 After subsection 9-15(2)
- 2 Paragraph 9-15(3)(c)
- 3 At the end of section 9-20
- 4 Subsections 9-30(1) and (2)
- 5 Section 9-39 (after table item 8)
- 6 Section 9-39 (at the end of the table)
- 7 At the end of section 11-30
- 8 At the end of section 15-25
- 9 Section 17-99 (after table item 5)
- 10 Section 17-99 (after table item 9)
- 11 Section 17-99 (after table item 12A)
- 12 Section 17-99 (at the end of the table)
- 13 Paragraph 19-40(c)
- 14 Paragraphs 19-45(b) and (c)
- 15 Paragraph 19-70(c)
- 16 Paragraphs 19-75(b) and (c)
- 17 At the end of Division 19
- 18 Paragraph 21-5(1)(c)
- 19 Subsection 21-5(1)
- 20 Paragraph 21-10(b)
- 21 Paragraph 21-15(1)(b)
- 22 Paragraph 21-15(1)(b)
- 23 Paragraph 21-15(1)(c)
- 24 Subsection 21-15(1)
- 25 Paragraph 21-20(b)
- 26 Section 21-99 (before table item 1)
- 27 Section 23-99 (before table item 1)
- 28 Section 25-49 (before table item 1)
- 29 Section 25-49 (after table item 1)
- 30 Section 25-99 (before table item 1)
- 31 Section 25-99 (after table item 1)
- 32 Section 29-39 (table item 1)
- 33 Section 29-39 (after table item 11)
- 34 Paragraph 29-75(1)(a)
- 35 Paragraph 29-75(2)(b)
- 36 At the end of subsection 29-75(2)
- 37 Section 29-99 (table item 1)
- 38 Section 37-1 (table item 1)
- 39 Section 37-1 (after table item 3)
- 40 Section 37-1 (after table item 12)
- 41 Section 37-1 (after table item 20)
- 42 Section 37-1 (after table item 29A)
- 43 Section 37-1 (after table item 35)
- 44 Section 37-1 (at the end of the table)
- 45 Paragraph 38-7(2)(a)
- 46 At the end of section 38-190
- 47 Subparagraph 38-250(2)(b)(ii)
- 48 Section 38-385
- 49 Subsection 38-475(1)
- 50 Section 38-480
- 51 At the end of Division 38
- 52 Section 40-1
- 53 Subsections 40-5(2), (3) and (4)
- 54 Subsection 42-5(1)
- 55 After subsection 42-5(1A)
- 56 Section 42-15
- 57 At the end of section 48-10
- 58 At the end of Division 48
- 59 Section 51-1
- 60 Paragraph 51-5(1)(d)
- 61 Paragraph 51-5(1)(e)
- 62 Subsections 51-30(1) and (2)
- 63 Paragraphs 51-30(1)(b) and (2)(b)
- 64 Subsection 51-35(1)
- 65 Paragraph 51-35(1)(b)
- 66 Subsection 51-40(1)
- 67 Paragraph 51-40(1)(a)
- 68 Paragraph 51-40(1)(b)
- 69 Paragraph 51-45(2)(a)
- 70 Paragraphs 51-45(2)(b) and (c)
- 71 Paragraph 51-70(1)(c)
- 72 Subsection 51-70(2)
- 73 At the end of Division 51
- 74 After Division 60
- 75 At the end of section 66-1
- 76 After section 66-1
- 77 Subsection 66-5(1)
- 78 Paragraph 66-5(2)(d)
- 79 Subsection 66-10(1)
- 80 After subsection 66-10(1)
- 81 Paragraph 66-15(1)(b)
- 82 Subsection 66-15(3)
- 83 After section 66-15
- 84 At the end of Division 66
- 85 At the end of section 70-20
- 86 At the end of section 72-5
- 87 At the end of section 72-40
- 88 After subsection 75-10(3)
- 89 Section 78-1
- 90 Subdivisions 78-A and 78-B
- 91 At the end of Subdivision 78-C
- 92 Subsection 78-80(1)
- 93 Paragraph 78-85(1)(a)
- 94 Paragraphs 78-90(1)(a) and (b)
- 96 After Division 84
- 97 Paragraph 96-5(1)(c)
- 98 After Division 99
- 99 Subparagraph 117-5(1)(b)(i)
- 100 At the end of Subdivision 129-A
- 101 Subparagraph 129-20(1)(b)(ii)
- 102 Subsection 129-25(1)
- 103 At the end of section 129-40
- 104 Section 129-80 (heading)
- 105 After Division 129
- 106 After Division 135
- 107 Before Division 138
- 108 At the end of Part 4-5
- 109 Division 153 (heading)
- 110 At the end of section 153-1
- 111 At the end of Division 153
- 112 Subsection 156-5(1)
- 113 Subsection 156-5(2)
- 114 Subsection 156-10(1)
- 115 Subsection 156-10(2)
- 116 After section 177-10
- 117 At the end of section 184-1
- 118 At the end of Division 184
- 119 Section 195-1
- 120 Section 195-1
- 121 Section 195-1 (definition of connected with Australia )
- 122 Section 195-1 (note at the end of the definition of consideration )
- 123 Section 195-1 (note at the end of the definition of consideration )
- 124 Section 195-1 (definition of creditable acquisition )
- 125 Section 195-1 (note at the end of the definition of creditable acquisition )
- 126 Section 195-1 (definition of dealer in precious metal )
- 127 Section 195-1 (after table item 4 of the definition of decreasing adjustment )
- 128 Section 195-1 (at the end of the table in the definition of decreasing adjustment )
- 129 Section 195-1 (definition of financial supply )
- 130 Section 195-1
- 131 Section 195-1
- 132 Section 195-1 (definition of GST exclusive market value )
- 133 Section 195-1 (paragraph (a) of the definition of GST exclusive value )
- 134 Section 195-1 (definition of GST inclusive market value )
- 135 Section 195-1 (after table item 4 of the definition of increasing adjustment )
- 136 Section 195-1 (after table item 5 of the definition of increasing adjustment )
- 137 Section 195-1 (definition of insurance policy )
- 138 Section 195-1
- 139 Section 195-1 (definition of joint venture operator )
- 140 Section 195-1 (definition of live stock )
- 141 Section 195-1 (definition of member )
- 142 Section 195-1
- 143 Section 195-1
- 144 Section 195-1
- 145 Section 195-1 (definition of precious metal )
- 146 Section 195-1 (paragraph (d) of the definition of precious metal )
- 147 Section 195-1 (paragraph (a) of the definition of pre-school course )
- 148 Section 195-1 (definition of registration turnover threshold )
- 149 Section 195-1 (at the end of the definition of satisfies the membership requirements )
- 150 Section 195-1 (paragraph (c) of the definition of second-hand goods )
- 151 Section 195-1
- 152 Section 195-1
- 153 Section 195-1 (definition of taxable supply )
- 154 Section 195-1 (note at the end of the definition of taxable supply )
- 155 Section 195-1 (note at the end of the definition of taxable supply)
- 156 Section 195-1
- 157 Section 195-1
- 158 Section 195-1
- 159 Section 195-1 (paragraph (b) of the definition of value )
- 160 Section 195-1 (paragraph (b) of the definition of value )
- 161 Section 195-1 (paragraph (c) of the definition of value )
- 162 Section 195-1
- Part 2 Amendment of the A New Tax System (Luxury Car Tax) Act 1999
- 163 Paragraph 7-10(3)(c)
- 164 Paragraph 15-40(1)(c)
- 165 Subparagraph 15-40(2)(b)(ii)
- 166 Paragraph 15-45(1)(b)
- 167 Subparagraph 15-45(2)(a)(ii)
- 168 Section 27-1 (definition of car )
- 169 Section 27-1
- Part 3 Amendment of the A New Tax System (Wine Equalisation Tax) Act 1999
- 170 Subsection 7-15(1)
- 171 At the end of Part 5
- 172 Section 33-1 (at the end of the definition of application to own use )
- Schedule 2 Indirect tax transition
- A New Tax System (Goods and Services Tax Transition) Act 1999
- 1 Paragraph 11(1A)(a)
- 2 Before subsection 11(2)
- 3 Subsection 11(4)
- 4 After subsection 12(1)
- 5 At the end of section 12
- 6 Subsection 14(2)
- 7 At the end of section 14
- 8 Section 15
- 9 At the end of subsection 16(1)
- 10 At the end of paragraph 16(2)(b)
- 11 At the end of subsection 16(2)
- 12 At the end of subsection 16(3)
- 13 After subsection 16(3)
- 14 Subsection 16(4)
- 15 Subsection 16(4A)
- 16 After section 16
- 17 Subsection 18(1)
- 18 At the end of section 20
- 19 Subsections 22(1) and (2)
- 20 Subsections 22(3) and (4)
- 21 Section 23
- 22 After section 23
- 23 At the end of Part 5
- Schedule 3 Commonwealth-State financial arrangements
- A New Tax System (Commonwealth-State Financial Arrangements) Act 1999
- 1 Section 4
- 2 Section 4
- 3 Section 4
- 4 After paragraph 5(3)(a)
- 5 At the end of subsection 5(4)
- 6 After subsection 5(4)
- Schedule 4 ABNs
- A New Tax System (Australian Business Number) Act 1999
- 1 Section 5 (heading)
- 2 Section 5
- 3 Subsection 8(1)
- 4 Section 39
- 5 Section 41 (definition of carried on in Australia )
- 6 Section 41
- 7 At the end of section 38
- 8 Section 41
- 9 Section 41
- Schedule 5 Income tax deductions for GST-related expenditure
- Income Tax Assessment Act 1997
- 1 Section 12-5 (after table item headed 'grape vines')
- 2 Section 12-5 (table item headed 'software')
- 3 Section 20-30 (after table item 1.7)
- 4 After section 25-75
- 5 Before section 42-170
- 6 At the end of Subdivision 46-B
- 7 At the end of paragraph 46-85(d)
- 8 At the end of Division 960
- 9 Subsection 995-1(1)
- 10 Subsection 995-1(1)
- 11 Subsection 995-1(1)
- 12 Subsection 995-1(1)
- Schedule 6 Diesel Fuel Rebate Scheme
- Customs Act 1901
- 1 Paragraph 164(1)(ac)
- 2 After subsection 164(4B)
- 3 Paragraphs 164(5AC)(a) and (b)
- 4 Subsection 164(7) (definition of marine use )
- 5 Subsection 164(7) (definition of marine transport )
- Customs and Excise Amendment (Diesel Fuel Rebate Scheme) Act 1999
- 6 Item 5 of Schedule 1
- 7 Item 5 of Schedule 2
- Excise Act 1901
- 8 Paragraph 78A(1)(ac)
- 9 After subsection 78A(4B)
- 10 Paragraphs 78A(5AC)(a) and (b)
- 11 Subsection 78A(7)
- Schedule 7 Amendments relating to diplomatic, consular and related privileges and immunities
- Consular Privileges and Immunities Act 1972
- 1 Subsection 3(1)
- 2 Subsection 3(1)
- 3 Subsection 3(1)
- 4 Subsection 3(1)
- 5 Subsection 3(1)
- 6 Subsection 3(1)
- 7 Subsection 3(1)
- 8 After subsection 6(1)
- 9 After section 10
- Diplomatic Privileges and Immunities Act 1967
- 10 Subsection 4(1)
- 11 Subsection 4(1)
- 12 Subsection 4(1)
- 13 Subsection 4(1)
- 14 Subsection 3(1)
- 15 Subsection 4(1)
- 16 Subsection 4(1)
- 17 After subsection 8(1)
- 18 After section 10A
- International Organisations (Privileges and Immunities) Act 1963
- 19 Subsection 3(1)
- 20 Subsection 3(1)
- 21 Subsection 3(1)
- 22 Subsection 3(1)
- 23 Subsection 3(1)
- 24 Subsection 3(1)
- 25 Subsection 3(1)
- 26 Subsection 3(1)
- 27 After section 11A
- 28 After section 12A
- Overseas Missions (Privileges and Immunities) Act 1995
- 29 Section 3
- 30 Section 3
- 31 Section 3
- 32 Section 3
- 33 Section 3
- 34 Section 3
- 35 Section 3
- 36 At the end of section 9
- 37 After section 12
- Taxation Administration Act 1953
- 38 After Division 7A of Part VI
- Schedule 8
- Income Tax Assessment Act 1997
- 1 At the end of Division 17
- 2 At the end of Division 17 (after section 17-25)
- 3 At the end of Division 27
- 4 Subsection 995-1(1) (definition of assessable income )
- 5 Subsection 995-1(1)
- 6 Subsection 995-1(1)
- Petroleum Resource Rent Tax Assessment Act 1987
- 7 Section 2
- 8 Section 2
- 9 Section 2
- 10 Section 2
- 11 Section 2
- 12 Section 2
- 13 Section 2
- 14 Section 2
- 15 Before section 23 of Division 2 of Part V
- 16 Before section 32 of Division 3 of Part V
- 17 At the end of paragraphs 44(a) to (h)
- 18 After paragraph 44(h)
- Taxation Administration Act 1953
- 19 After subparagraph 37(1)(b)(iii)
- 20 After section 52
- 21 Subsection 62(2) (after table item 37)
- 22 After subsection 70(1)
- Wool Tax (Administration) Act 1964
- 23 At the end of section 10
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