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A New Tax System (Goods and Services Tax Transition) Act 1999
1 Short title
2 Commencement
3 Schedule(s)
4 Overview
5 Definitions
6 Time of supply or acquisition
6A Trading periods spanning midnight on 30 June 2000
7 Start of GST
8 Effect on sales tax
9 GST registration before 1 July 2000
10 Invoice or consideration before 1 July 2000
11 Supply of rights exercisable on or after 1 July 2000
12 Progressive or periodic supplies
13 Existing agreements: no opportunity to review
14 Rights granted for life
15 Funeral agreements
15A Explanation of this Division
15B Definitions
15C GST payable by recipients of supplies
15D Amounts of GST
15E Rules for recipients who are not registered or required to be registered
15F Rule for recipients whose registration is cancelled
15G Bad debts
15H Tax invoices and adjustment notes
15I Attributing the GST
15IA Application of section 105-55 in Schedule 1 to the Taxation Administration Act 1953
15J Arbitrated offers
15K Initial offer
15L Arbitration
15M Final offer
16 Special GST credit for sales tax paid on stock
16A Special GST credit for certain alcoholic beverages on which duty has increased
16AB Special GST credit for certain alcoholic beverages on which duty has decreased
16B Special GST credit for certain alcoholic beverages on which duty would not previously have been paid
16C Special petroleum credits
17 Stock later applied for private or domestic purpose
18 Second-hand goods
19 Construction agreements made before 1 July 2000
19A Sales of motor vehicles held under operating leases since 2 December 1998
19B Sales etc. of cars held on 1 July 2000 for the purpose of rental
20 Phasing in input tax credits for motor vehicles etc.
21 Acupuncture, naturopathy and herbal medicine
22 Event before 1 July 2000 giving rise to claim
23 Input tax credits relating to compulsory third party schemes
23A Disclosure before 1 July 2000 of entitlement to input tax credits for insurance premiums
24 Gambling
24A Unredeemed vouchers
24B Commissioner may make determinations relating to rounding
24C Supplies from certain coin-operated devices may be input taxed
25 Regulations
Schedule 1 - Amendment of the sales tax law (Repealed)

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Reference number: 2026-02-01 11:28:54

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