A New Tax System (Goods and Services Tax) Act 1999

Div 84 heading substituted by No 77 of 2017, s 3 and Sch 1 item 25, effective 1 July 2017. For application provisions, see note under Div 146 heading. The heading formerly read:

Division 84 - Offshore supplies other than goods or real property

Subdiv 84-A heading substituted by No 77 of 2017, s 3 and Sch 1 item 26, effective 1 July 2017. For application provisions, see note under Div 146 heading. Heading formerly read:

Subdivision 84-A - Intangible supplies from offshore that are taxable supplies under this Subdivision

Subdiv 84-A heading inserted by No 52 of 2016, s 3 and Sch 1 item 19, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading.

S 84-14 amended by No 52 of 2016, s 3 and Sch 1 item 25, by substituting " This Subdivision " for " This Division " , applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading.

S 84-14 amended by No 133 of 2009, s 3 and Sch 1 item 6, by substituting paras (a) and (b), applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and 83A-5(2) of the Income Tax (Transitional Provisions) Act 1997 . Paras (a) and (b) formerly read:

(a) the *recipient of the supply is not an entity that has acquired, or may in the future acquire, a share, right or stapled security (within the meaning of Division 13A of Part III of the *ITAA 1936) under the scheme; and

(b) Division 13A of Part III of the *ITAA 1936 applies to discounts (within the meaning of that Division) given in relation to any acquisitions of shares, rights or stapled securities (within the meaning of that Division) under the scheme; and

S 84-14 amended by No 56 of 2007, s 3 and Sch 3 items 8 and 9, by substituting " share, right or stapled security (within the meaning of Division 13A of Part III of the *ITAA 1936) " for " share or right " in para (a) and substituting " shares, rights or stapled securities (within the meaning of that Division) " for " shares or rights " in para (b), effective 12 April 2007. No 56 of 2007, s 3 and Sch 3 item 39 contains the following application provision:

(1)
The amendments made by this Schedule apply to acquisitions of stapled securities, and of rights to acquire stapled securities, on or after 1 July 2006.

(2)
In this item:

acquisition
has the same meaning as in Division 13A of Part III of the Income Tax Assessment Act 1936 .

S 84-14 inserted by No 156 of 2000, s 3 and Sch 6 item 30, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.