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A New Tax System (Goods and Services Tax Transition) Act 1999
- Part 1 - Introduction
- 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
- Part 2 - Start of GST
- 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
- Part 3 - Agreements spanning 1 July 2000
- Division 1 - General
- 12 Progressive or periodic supplies
- 13 Existing agreements: no opportunity to review
- 14 Rights granted for life
- 15 Funeral agreements
- Division 2 - Agreements also spanning 1 July 2005
- Subdivision A - Introduction
- 15A Explanation of this Division
- 15B Definitions
- Subdivision B - Payment of GST payable by recipients of supplies
- 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
- Subdivision C - Arbitrated offers
- 15J Arbitrated offers
- 15K Initial offer
- 15L Arbitration
- 15M Final offer
- Part 4 - Stock on hand on 1 July 2000
- 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
- Part 5 - Special transitional rules
- 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
- Part 6 - Regulations
- 25 Regulations
- Schedule 1 - Amendment of the sales tax law (Repealed)
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