Tax Laws Amendment (2011 Measures No. 2) Act 2011 (41 of 2011)

Schedule 4   GST: payments of taxes, fees and charges

A New Tax System (Luxury Car Tax) Act 1999

16   Application provision

(1) The amendments made by this Schedule apply in relation to the payment, or the discharging of liability to make a payment, relating to an Australian tax, or an Australian fee or charge, imposed on or after 1 July 2011.

(2) However, the amendments do not apply in relation to a payment, or a discharge of a liability to make a payment, relating to an Australian tax, or an Australian fee or charge, imposed before 1 July 2012 if the payment is of a kind specified by legislative instrument (a Division 81 determination ):

(a) made for the purposes of subsection 81-5(2) of the A New Tax System (Goods and Services Tax) Act 1999; and

(b) in force immediately before the commencement of this item.

(3) Despite the repeal of subsection 81-5(2) of the A New Tax System (Goods and Services Tax) Act 1999 by item 2 of this Schedule, a Division 81 determination continues to have effect, after the commencement of this item and before 1 July 2012, as if the repeal had not happened.