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Indirect Tax Legislation Amendment Act 2000 (92 of 2000)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- Schedule 1 Non-profit bodies
- A New Tax System (Goods and Services Tax) Act 1999
- 1 Subsection 9-30(3)
- 1A Section 9-39 (after table item 5)
- 1B Section 11-99 (after table item 6)
- 1C Section 17-99 (after table item 8)
- 1D Section 19-99 (before table item 1)
- 2 After subsection 27-15(2)
- 2A Subsection 29-40(2)
- 2B Section 37-1 (after table item 15)
- 2C Paragraphs 38-250(1)(a) and (2)(a)
- 2D Paragraph 38-255(a)
- 2E Section 38-255
- 2F Paragraph 38-270(a)
- 2G Paragraph 40-130(2)(a)
- 3 At the end of Division 40
- 4 Subsection 48-10(2) (note)
- 4A After Division 48
- 4B Paragraph 63-5(2)(a)
- 5 At the end of Division 63
- 6 At the end of section 111-1
- 7 After section 111-15
- 8 Section 195-1
- 8A Section 195-1
- 8B Section 195-1
- 8C Section 195-1 (definition of member)
- 8D Section 195-1
- 8E Section 195-1 (definition of satisfies the membership requirements)
- 8F Section 195-1 (note at the end of the definition of taxable supply)
- 9 Section 195-1 (definition of satisfies the membership requirements )
- Taxation Administration Act 1953
- 10 Subsection 62(2) (after table item 18)
- 10A Subsection 62(2) (after table item 24)
- 11 After subsection 70(1A)
- Schedule 2 GST-free supplies
- A New Tax System (Goods and Services Tax) Act 1999
- 1 After section 38-95
- 2 Section 38-100
- 3 Section 38-290 (heading)
- 4 At the end of section 38-290
- 4A Section 38-415
- 5 Subsection 38-475(1)
- 6 Section 38-480
- 7 Section 195-1 (definition of medical service )
- 8 Section 195-1 (paragraph (b) of the definition of relevant traveller )
- Schedule 3 Supplies involving non-residents
- A New Tax System (Goods and Services Tax) Act 1999
- 1 Section 9-69 (after table item 4)
- 2 Section 9-99 (after table item 4)
- 3 Section 25-49 (after table item 2)
- 4 Section 29-99 (after table item 3)
- 5 Section 37-1 (after table item 20A)
- 6 After section 38-187
- 8 Subsection 38-190(1) (table item 2)
- 9 Subsection 38-190(1) (table item 3, 3rd column)
- 10 At the end of subsection 38-190(2)
- 11 At the end of section 38-190
- 12 After section 81-10
- 13 After section 188-22
- Schedule 4 Agents
- A New Tax System (Goods and Services Tax) Act 1999
- 1 Section 9-39 (before table item 1)
- 2 Section 9-99 (before table item 1)
- 3 Section 11-99 (before table item 1)
- 4 At the end of section 153-1
- 5 After section 153-1
- 6 At the end of subsection 153-15(2)
- 7 Subsections 153-25(1) and (2)
- 8 After section 153-25
- 9 Before section 188-25
- Taxation Administration Act 1953
- 10 After subsection 70(1)
- Schedule 5 Financial supplies
- A New Tax System (Goods and Services Tax) Act 1999
- 1 Paragraph 11-15(4)(b)
- 2 At the end of section 11-15
- 2A Section 11-99 (after table item 3)
- 3 Paragraph 15-10(4)(b)
- 4 At the end of section 15-10
- 4A Section 15-99 (before table item 1)
- 4B Section 37-1 (before table item 11)
- 5 After subsection 70-5(1)
- 5A After Division 70
- 6 Subsection 129-5(2)
- 7 After section 188-35
- 8 Section 195-1 (definition of annual turnover of financial supplies )
- 9 Section 195-1
- 10 Section 195-1
- 10A Section 195-1
- 10B Section 195-1
- 11 Section 195-1 (definition of reduced credit acquisition )
- Schedule 6 Calculating amounts of GST
- A New Tax System (Goods and Services Tax) Act 1999
- 1 After section 9-85
- 2 After section 17-10
- 3 At the end of section 31-15
- 4 At the end of subsection 66-50(3)
- 5 At the end of subsection 75-10(4)
- 6 At the end of subsection 84-12(2)
- A New Tax System (Goods and Services Tax Transition) Act 1999
- 7 After section 24A
- Taxation Administration Act 1953
- 8 After paragraph 62(1)(c)
- 9 Subsection 62(1) (note)
- 10 After subsection 62(3)
- Schedule 7 Joint ventures
- A New Tax System (Australian Business Number) Act 1999
- 1 After subsection 37(1)
- 2 Section 41 (at the end of the definition of company )
- 3 Section 41
- A New Tax System (Goods and Services Tax) Act 1999
- 4 Section 51-1
- 5 Subsections 51-5(1) and (2)
- 6 Paragraphs 51-5(1)(c), (d) and (e) and 51-10(b)
- 7 Paragraphs 51-5(1)(e), 51-45(2)(b) and (c), 51-70(1)(c) and 51-90(a)
- 8 Section 51-10
- 9 Section 51-10
- 10 Subsections 51-30(1), 51-35(1) and 51-40(1)
- 11 Paragraphs 51-30(2)(a), 51-40(1)(b), 51-45(2)(a), 51-70(1)(a) and 51-110(1)(b)
- 12 After subsection 51-45(2)
- 13 After subsection 51-50(2)
- 14 After section 51-50
- 15 Subsection 51-55(1)
- 16 Paragraph 51-55(1)(a)
- 17 Section 51-60
- 18 Section 51-60
- 19 Paragraph 51-90(a)
- 20 After subsection 184-1(1)
- 21 Section 195-1 (at the end of the definition of company )
- 22 Section 195-1 (definition of joint venture operator )
- 23 Section 195-1 (definition of participant )
- 24 Section 195-1
- 25 Section 195-1
- Income Tax Assessment Act 1936
- 26 Subsection 6(1) (at the end of the definition of company )
- 27 Subsection 6(1)
- Income Tax Assessment Act 1997
- 28 After subsection 960-100(1)
- 29 Subsection 995-1(1) (at the end of the definition of company )
- 30 Subsection 995-1(1)
- Taxation Administration Act 1953
- 31 Section 8AAZA (at the end of the definition of company )
- 32 Section 8AAZA
- 33 Subsection 62(2) (after table item 25)
- Schedule 8 Insurance
- A New Tax System (Goods and Services Tax) Act 1999
- 1 Section 38-355 (table item 6, 3rd column, paragraph (b))
- 2 Subsection 78-15(4) (method statement)
- 3 Subparagraph 78-50(1)(c)(i)
- 4 After paragraph 78-100(2)(c)
- 5 At the end of section 78-100
- A New Tax System (Goods and Services Tax Transition) Act 1999
- 6 After subsection 23(1)
- 7 Section 23A
- Schedule 9 Administration
- A New Tax System (Goods and Services Tax) Act 1999
- 1 Paragraph 31-15(1)(d)
- 2 At the end of subsection 31-25(1)
- 3 Subsection 31-25(2)
- 4 Subsection 31-25(2) (note 2)
- 5 Section 31-30
- 6 Subsection 33-10(2) (note 2)
- 7 After section 35-5
- 8 Section 165-80
- 9 Section 195-1 (definition of approved form )
- 10 Section 195-1 (definition of electronic signature )
- 11 Section 195-1 (definition of GST return )
- Taxation Administration Act 1953
- 12 Section 8AAZA
- 13 Subsection 8AAZLA(1)
- 14 Subsection 8AAZLB(1)
- 15 Sections 42 to 46
- 16 After section 288-35 in Schedule 1
- Taxation (Interest on Overpayments and Early Payments) Act 1983
- 17 Subsection 3(1) (at the end of the definition of relevant tax )
- 18 Application of amendments
- Schedule 9A Producer rebates under the wine equalisation tax
- A New Tax System (Wine Equalisation Tax) Act 1999
- 1 At the end of section 17-1
- 2 Section 17-5 (after table item CR8)
- 3 After Division 17
- 4 Section 33-1
- 5 Section 33-1
- 6 Section 33-1
- 7 Section 33-1
- 8 Section 33-1
- 9 Section 33-1
- 10 Section 33-1
- 11 Section 33-1
- 12 Section 33-1
- 13 Section 33-1
- 14 Section 33-1
- Schedule 10 Alcoholic beverages
- A New Tax System (Goods and Services Tax Transition) Act 1999
- 1A After section 16A
- 1B Paragraph 16B(1)(d)
- Sales Tax Assessment Act 1992
- 1 Section 5
- 2 After section 23
- 3 After subsection 51(3)
- 4 Schedule 1 (at the end of Part A of Table 1)
- 5 Schedule 1 (at the end of Part B of Table 1)
- Schedule 10A Trading periods spanning midnight on 30 June 2000
- A New Tax System (End of Sales Tax) Act 1999
- 1 After subsection 3(1)
- A New Tax System (Goods and Services Tax Transition) Act 1999
- 2 At the end of Part 1
- 3 At the end of subsection 7(1)
- 4 At the end of subsection 8(1)
- A New Tax System (Wine Equalisation Tax and Luxury Car Tax Transition) Act 1999
- 5 After subsection 3(2)
- Schedule 11 Other amendments
- A New Tax System (Australian Business Number) Act 1999
- 1 Section 5 (heading)
- 2 Section 5
- 2A Paragraph 38(2)(c)
- 2B Subsection 38(3) (added by the A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999)
- A New Tax System (Goods and Services Tax) Act 1999
- 3 After subsection 9-10(3)
- 3A Subsection 9-15(2B)
- 3B After paragraph 9-20(1)(d)
- 3C Paragraph 9-20(2)(c)
- 3D Subsection 9-20(3)
- 4 Subsection 9-30(4)
- 4A Section 9-80
- 4B At the end of section 9-80
- 4C Section 15-99 (after table item 2)
- 4D Section 17-99 (after table item 4)
- 4E Section 29-39 (after table item 8)
- 5 At the end of subsection 29-75(2)
- 6 Subsection 29-80(2)
- 6A Section 37-1 (after table item 10)
- 7 Subsection 40-65(2)
- 8 Subsection 40-70(2)
- 8A Subsection 42-5(1B)
- 8B At the end of Division 42
- 9 Subparagraph 48-10(1)(a)(ii)
- 10 After subsection 66-17(2)
- 10A After subsection 69-10(1)
- 11 After section 72-70
- 11AA At the end of section 84-15
- 11A After subsection 111-5(3)
- 11B At the end of Division 111
- 11C At the end of section 114-1
- 11D At the end of Division 114
- 11E At the end of section 129-25
- 11F After section 138-15
- 11G Section 138-20
- 11H After Division 138
- 12 After section 188-30
- 12A Section 195-1
- 12B Section 195-1 (after table item 8 of the definition of increasing adjustment)
- 13 Section 195-1 (definition of value , at the end of the note)
- A New Tax System (Goods and Services Tax Transition) Act 1999
- 13A Section 5 (after table item 3)
- 14 Before paragraph 11(1A)(b)
- 15 At the end of subsection 12(1)
- 16 Subsection 15(2)
- 16A Subsection 20(1)
- 16B Paragraph 20(3A)(c)
- 16C After subsection 20(4)
- 16D Subsection 20(6)
- 16E At the end of section 20
- A New Tax System (Luxury Car Tax) Act 1999
- 16F At the end of subsection 25-1(2)
- Customs Act 1901
- 16G Subsection 71(2)
- 16H At the end of section 132
- 16I Subsection 132AA(1) (at the end of the table)
- Taxation Administration Act 1953
- 17 After subsection 53(1)
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