A New Tax System (Managing the GST Rate and Base) Act 1999
(Repealed by No 12 of 2009)
View history note
Hide history noteS 5 repealed by No 12 of 2009, s 3 and Sch 1 item 18, effective 1 July 2009. S 5 formerly read:
Add together all of the actual amounts determined for matters covered by subsection (3) for the period from 1 July to 31 May in the GST year. Add together all of the estimates for June in the GST year for matters covered by subsection (3). Add the result of Step 1 to the result of Step 2. Add together all of the actual amounts determined for matters covered by subsection (4) for the period from 1 July to 31 May in the GST year. Add together all of the estimates for June in the GST year for matters covered by subsection (4). Add the result of Step 4 to the result of Step 5. Subtract the result of Step 6 from the result of Step 3. Adjust the result worked out in Step 7 for the GST year by the amount necessary to take account of the difference between the estimates made in relation to June in the previous GST year and the actual amounts determined for that month. to the extent that the amounts are attributable to GST. S 5(4) substituted by No 21 of 2004, s 3 and Sch 1 item 1, effective 23 March 2004. Act No 58 of 2004, Sch 1, contained the following application provisions:
GST year
S 5(4) formerly read:
to the extent that the amounts are attributable to GST. S 5(5) amended by No 21 of 2004, s 3 and Sch 1 item 4, by substituting
"
20 June
"
for
"
15 June
"
, effective 23 March 2004. Act No 58 of 2004, Sch 1, contained the following application provisions:
GST year
Commonwealth entity
Definition of
"
Commonwealth entity
"
repealed by No 58 of 2006, s 3 and Sch 7 item 1, effective 22 June 2006. The definition formerly read:
Commonwealth entity
GST refund provision
The capacity for new GST refund provisions to be created is limited by section
11
, which requires each State
'
s agreement for changes to the GST base.
SECTION 5 GST revenue
(1)
The Commissioner must make a determination for each of the matters covered by subsections (3) and (4) stating:
(a)
the actual amount for the period from 1 July to 31 May in the GST year; and
(b)
the estimated amount for June in the GST year; and
(c)
except for the first GST year
-
the actual amount for June in the previous GST year.
(2)
The
GST revenue
for a GST year is the amount determined by the Commissioner as the amount worked out in the following way:
Step 1.
Step 2.
Step 3.
Step 4.
Step 5.
Step 6.
Step 7.
Step 8.
(3)
The matters are:
(a)
the amount of GST that was collected; and
(aa)
the amount of general interest charge that was collected to the extent that it is attributable to:
(i)
unpaid GST; or
(ii)
unpaid general interest charge, being general interest charge payable in respect of unpaid GST; and
(b)
the amount of payments made to the Commissioner of Taxation where the payment represents an amount of GST that would have been payable if the Constitution did not prevent tax from being imposed on property of any kind belonging to a State and if section 5 of the GST Imposition Acts had not been enacted; and
(c)
the amount of additional amounts of GST that would have been collected if the Commonwealth and Commonwealth entities could be made subject to taxation by a Commonwealth law and if section 177-1 of the GST Act made those entities actually liable rather than notionally liable; and
(d)
the amount, determined in a manner agreed by the Commonwealth and all of the States, that represents amounts of voluntary GST payments that should have, but have not, been paid by local government bodies.
(4)
The matters are:
(a)
the amount that was paid under the GST refund provisions; and
(b)
the amount that was payable under the GST refund provisions and that (rather than being paid directly under those provisions) was allocated, applied or refunded in accordance with Part
IIB
of the
Taxation Administration Act 1953
;
3 Application of amendments
(1)
If this Part commences before 1 June in a GST year, the amendments made by this Part apply in relation to that GST year and later GST years.
(2)
If this Part commences on or after 1 June in a GST year, the amendments made by this Part apply in relation to the next GST year and later GST years.
(3)
However, the amendments do not apply for the purpose of making a determination that relates to an actual amount for June in a GST year if the amendments did not apply for the purpose of making a determination that related to the estimated amount for June in that GST year
(4)
In this item:
has the same meaning as it has in the
A New Tax System (Commonwealth State Financial Arrangements) Act 1999.
(4)
The matters are:
(a)
the amount paid or applied under Division 35 of the GST Act; and
(b)
the amount paid or applied under section 39 of the
Taxation Administration Act 1953
;
(4A)
In making determinations and estimates for the purposes of subsection (2), the Commissioner must make such adjustments as are necessary to ensure that any effect that the luxury car tax law or wine equalisation tax law would otherwise have on the amounts of GST, and the amounts attributable to GST, is removed.
(5)
The Commissioner of Taxation must make determinations under this section for a GST year before 20 June in the GST year.
10 Application of amendments
(1)
If this Part commences before 1 June in a GST year, the amendments made by this Part apply in relation to that GST year and later GST years
(2)
If this Part commences on or after 1 June in a GST year, the amendments made by this Part apply in relation to the next GST year and later GST years.
(3)
In this item:
has the same meaning as it has in the
A New Tax System (Commonwealth State Financial Arrangements) Act 1999.
(6)
In this section:
(Repealed by 58 of 2006)
has the same meaning as in section 177-1 of the GST Act.
means a provision of a Commonwealth law the effect of which is to require the Commonwealth to refund some or all of an amount of GST that has been paid, whether or not the provision also applies in relation to other kinds of tax.
Note:
Definition of " GST refund provision " inserted by No 21 of 2004, s 3 and Sch 1 item 2, effective 23 March 2004. For application provisions see note under s 5(4).
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