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A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- Schedule 1 Indirect Tax Acts
- Part 1 Amendment of the A New Tax System (Goods and Services Tax) Act 1999
- 1 At the end of Division 1
- 2 Subsection 3-5(3) (after table item 8)
- 3 Subsection 9-10(2)
- 4 At the end of section 9-10
- 5 Paragraph 9-15(3)(b)
- 6 Subsection 9-25(4)
- 7 Section 9-39 (table item 8, 2nd column)
- 8 At the end of section 9-75
- 9 After section 9-80
- 10 Section 9-99 (after table item 4)
- 11 Section 9-99 (table item 6)
- 12 Subsection 11-10(2)
- 13 At the end of section 11-10
- 14 At the end of section 11-15
- 15 Subsection 11-30(2)
- 16 Section 11-99 (after table item 8)
- 17 Subsections 13-5(1) and (2)
- 18 Paragraph 13-20(2)(a)
- 19 Subparagraph 13-20(2)(b)(i)
- 20 At the end of subsection 13-20(2)
- 21 At the end of section 13-20
- 22 Section 13-99 (table item 4)
- 23 At the end of section 15-10
- 24 Subsection 15-25(2)
- 25 Section 15-99 (after table item 2)
- 26 Section 17-99 (after table item 12)
- 27 At the end of section 19-5
- 28 At the end of section 19-10
- 29 Paragraph 19-75(a)
- 30 Paragraph 19-75(b)
- 31 At the end of section 25-10
- 32 At the end of section 25-60
- 33 Subsection 27-30(1)
- 34 Subsection 27-40(1)
- 35 Section 27-99 (after table item 1)
- 36 At the end of section 29-15
- 37 Subsection 29-40(1)
- 38 Subsection 29-40(2)
- 39 Paragraph 29-40(3)(a)
- 40 Subparagraph 29-45(1)(b)(ii)
- 41 Subparagraph 29-45(1)(b)(iii)
- 42 At the end of subsection 29-70(1)
- 43 At the end of subsection 29-75(1)
- 44 At the end of section 31-10
- 45 At the end of section 31-20
- 46 At the end of subsection 31-25(2)
- 47 At the end of section 33-15
- 48 Section 33-99 (after table item 4)
- 49 After subsection 35-10(1)
- 50 Section 37-1 (after table item 29)
- 51 At the end of paragraphs 38-4(1)(c) and (d)
- 52 After paragraph 38-4(1)(g)
- 53 Subsection 38-10(1) (table item 12)
- 54 Paragraph 38-50(1)(a)
- 55 Subsections 38-50(2) and (3)
- 56 Paragraph 38-50(5)(a)
- 57 At the end of section 38-50
- 58 Subsection 38-55(2)
- 59 At the end of section 38-55
- 60 Subsection 38-185(1) (table item 1, 3rd column)
- 61 Subsection 38-185(1) (table item 2, 3rd column)
- 62 Subsection 38-185(1) (table item 3, 3rd column)
- 63 Subsection 38-185(1) (table item 4, 3rd column)
- 64 Subsection 38-185(1) (table item 5, 3rd column)
- 65 At the end of section 38-185
- 66 After section 38-185
- 67 Paragraph 38-250(1)(b)
- 68 Paragraph 38-250(2)(b)
- 69 Subdivision 38-I (heading)
- 70 After section 38-295
- 71 Section 38-355 (table item 1, 2nd column)
- 72 Section 38-355 (table item 1, 3rd column)
- 73 Section 38-355 (table item 5)
- 74 Section 38-355 (table item 6, 3rd column)
- 75 Section 38-355 (table item 7, 3rd column)
- 76 Subparagraphs 38-510(1)(a)(i) and (ii)
- 77 Subsection 42-5(1)
- 78 After subsection 42-5(1)
- 79 Subsection 42-5(2)
- 80 Section 42-10
- 81 Section 48-1
- 82 At the end of section 48-1
- 83 Subsection 48-10(2)
- 84 Paragraph 48-40(2)(a)
- 85 At the end of section 51-1
- 86 Paragraphs 51-10(d) and (e)
- 87 Paragraph 51-10(f)
- 88 Paragraph 51-10(g)
- 89 Division 81 (heading)
- 90 Section 81-1
- 91 Section 81-5 (heading)
- 92 Subsection 81-5(1)
- 93 Subsection 81-5(2)
- 94 Section 81-10 (heading)
- 95 Subsection 81-10(1)
- 96 After section 84-10
- 97 At the end of Division 93
- 98 Section 108-1
- 99 Subsection 108-5(1)
- 100 Paragraph 108-5(1)(b)
- 101 Section 114-5
- 102 Section 114-5 (table items 7, 8 and 9)
- 103 Section 114-5 (table item 10, 3rd column)
- 104 Section 114-5 (table items 11 and 12)
- 105 Section 114-5 (at the end of the table)
- 106 At the end of section 114-5
- 107 At the end of Division 114
- 108 Paragraph 117-5(1)(a)
- 109 Paragraph 117-5(1)(c)
- 110 Section 117-10
- 111 Before Division 126
- 112 Subsection 129-5(2)
- 113 Section 135-1
- 114 Paragraph 135-5(1)(b)
- 115 Subsection 135-5(2)
- 116 Paragraph 135-10(1)(a)
- 117 Paragraph 135-10(1)(b)
- 118 At the end of Division 147
- 119 Subsection 156-15(1)
- 120 After section 156-20
- 121 Section 156-25
- 122 Subsection 171-5(1)
- 123 After subsection 177-1(2)
- 124 Paragraph 177-10(1)(a)
- 125 Section 182-15 (heading)
- 126 Section 182-15
- 127 Division 186
- 128 At the end of section 188-15
- 129 At the end of section 188-20
- 130 After section 188-20
- 131 Section 188-30
- 132 At the end of Division 188
- 133 Section 195-1 (definition of approved form )
- 134 Section 195-1
- 135 Section 195-1
- 136 Section 195-1 (definition of Australian tax )
- 137 Section 195-1
- 138 Section 195-1 (definition of cash accounting turnover threshold )
- 139 Section 195-1 (at the end of the definition of current annual turnover )
- 140 Section 195-1 (definition of customs duty )
- 141 Section 195-1 (paragraphs (b) and (c) of the definition of essential prerequisite )
- 142 Section 195-1 (definition of excisable goods )
- 143 Section 195-1 (paragraph (a) of the definition of first aid or life saving course )
- 144 Section 195-1 (paragraph (b) of the definition of first aid or life saving course )
- 145 Section 195-1
- 146 Section 195-1 (definition of import )
- 147 Section 195-1 (definition of importation of goods into Australia )
- 148 Section 195-1
- 149 Section 195-1
- 150 Section 195-1
- 151 Section 195-1 (definition of new residential premises )
- 152 Section 195-1 (definition of partly creditable land transport )
- 153 Section 195-1
- 154 Section 195-1
- 155 Section 195-1 (definition of potential residential land )
- 156 Section 195-1 (at the end of the definition of projected annual turnover )
- 157 Section 195-1 (definition of residential premises )
- 158 Section 195-1
- 159 Section 195-1
- 160 Section 195-1 (definition of special education course )
- 161 Section 195-1
- 162 Section 195-1 (at the end of the definition of tax period )
- 163 Section 195-1 (definition of taxable importation )
- 164 Section 195-1
- 165 Section 195-1 (at the end of the definition of value )
- 166 Section 195-1
- 167 Clause 1 of Schedule 2 (table item 14)
- 168 Schedule 3 (note)
- Part 2 Amendment of the A New Tax System (Luxury Car Tax) Act 1999
- 169 Paragraph 5-10(3)(b)
- 170 Paragraph 5-20(1)(b)
- 171 After subsection 5-20(1)
- 172 Subsection 7-10(1)
- 173 Subsection 7-10(4)
- 174 Section 7-15 (subparagraph (b)(i) of the definition of luxury car tax value )
- 175 Section 7-15 (at the end of the definition of luxury car tax value )
- 176 At the end of section 7-15
- 177 At the end of section 13-20
- 178 Subsection 13-25(1)
- 179 At the end of section 15-5
- 180 At the end of paragraph 15-40(1)(c)
- 181 At the end of paragraph 15-40(2)(a)
- 182 Paragraph 15-40(2)(b)
- 183 Paragraph 15-45(1)(a)
- 184 Paragraph 15-45(1)(b)
- 185 Subsection 15-45(2)
- 186 After Division 15
- 187 Division 25 (heading)
- 188 Subsection 25-1(3)
- 189 Section 25-5
- 190 Section 27-1 (definition of approved form )
- 191 Section 27-1 (definition of Australian tax )
- 192 Section 27-1
- 193 Section 27-1
- 194 Section 27-1
- 195 Section 27-1
- 196 Section 27-1 (definition of import )
- 197 Section 27-1
- 198 Section 27-1
- 199 Section 27-1
- 200 Section 27-1
- 201 Section 27-1
- 202 Section 27-1
- Part 3 Amendment of the A New Tax System (Wine Equalisation Tax) Act 1999
- 203 Section 2-1 (note 1)
- 204 Subsection 5-5(2)
- 205 Subsection 5-5(2) (note)
- 206 Subsection 5-5(4) (table item AD4b, 4th column)
- 207 Subsection 5-5(4) (table item AD10, 4th column)
- 208 Subsection 5-5(4) (table item AD14b, 4th column)
- 209 At the end of subsection 5-25(3)
- 210 Subsection 5-30(5) (Local Entry Table, column 4)
- 211 Subsection 5-30(5) (table item LE4, 2nd column)
- 212 Subsection 5-30(5) (table item LE4, 3rd column)
- 213 Subsection 5-30(5) (table item LE13)
- 214 Subsection 5-30(5) (table item LE15)
- 215 Sections 5-35 and 5-40
- 216 Section 7-5
- 217 Subsection 7-15(1)
- 218 Subsection 7-15(1)
- 219 Subsection 7-15(2)
- 220 Section 17-5 (table item CR9)
- 221 Section 17-5 (table items CR11 and CR12)
- 222 Subsection 17-5(3) (table item CR13, 3rd column)
- 223 Before section 21-1
- 224 After section 21-1
- 225 Subsection 21-5(1)
- 226 At the end of Division 21
- 227 At the end of section 23-5
- 228 Section 27-1
- 229 After subsection 27-20(2)
- 230 Paragraph 27-35(2)(a)
- 231 Subdivisions 31-A and 31-B
- 232 Subdivision 31-E
- 233 Section 33-1 (definition of accompanied baggage )
- 234 Section 33-1 (definition of AOU connected with retail sales of grape wine )
- 235 Section 33-1 (definition of approved form )
- 236 Section 33-1 (definition of beer )
- 237 Section 33-1
- 238 Section 33-1 (definition of eligible Australian traveller )
- 239 Section 33-1 (definition of eligible foreign traveller )
- 240 Section 33-1 (definition of export )
- 241 Section 33-1
- 242 Section 33-1 (definition of grape wine )
- 243 Section 33-1
- 244 Section 33-1
- 245 Section 33-1 (definition of GST importation value )
- 246 Section 33-1
- 247 Section 33-1 (definition of import )
- 248 Section 33-1 (definition of importation of goods into Australia )
- 249 Section 33-1
- 250 Section 33-1
- 251 Section 33-1
- 252 Section 33-1
- 253 Section 33-1
- 254 Section 33-1
- 255 Section 33-1
- Schedule 2 Customs Act 1901
- Part 1 Amendments commencing on Royal Assent
- 1 Subsection 4(1)
- 2 Subsection 4(1)
- 3 Subsection 4(1)
- 4 Subsection 4(1)
- 5 Paragraph 71F(6)(b)
- 6 Paragraphs 71F(6)(c) and (d)
- 7 Application
- 8 At the end of subsection 162A(1)
- 9 Saving of regulations
- 10 Subsection 162A(2)
- 11 Saving of permissions
- 12 At the end of subsection 162A(5)
- 13 Subsection 162A(7)
- 14 Subsection 162A(8)
- 15 Application
- Part 2 Amendments commencing immediately after the GST Act commences
- 16 Subsection 4(1)
- 17 Subsection 4(1)
- 18 Paragraph 70(7)(b)
- 19 Application
- 20 Paragraph 71B(4)(b)
- 21 Before subsection 71B(5)
- 22 Application
- 23 Paragraph 77D(5)(b)
- 24 Application
- 25 Paragraph 77E(5)(b)
- 26 Application
- 27 Subsection 162(1)
- 28 Subsection 162(3)
- 29 At the end of subsection 162(3)
- 30 Subsection 162(4)
- Part 3 Amendment commencing after Schedule 2 to the Customs Legislation Amendment Act (No. 2) 1999
- 31 Paragraph 71F(6)(b)
- 32 Application
- Schedule 3 Income Tax Assessment Act 1997
- Part 1 General
- 1 At the end of section 6-1
- 2 At the end of section 8-1
- 3 Section 10-5 (table item headed 'trading stock')
- 4 Section 12-5 (table item headed 'timber')
- 5 Section 12-5 (table item headed 'timber')
- 6 Section 15-35 (link note)
- 7 After Division 15
- 8 Subsection 20-115(2) (table item 1)
- 9 Subsection 20-115(2) (table item 1)
- 10 Subsection 20-115(2) (table item 2)
- 11 Subsection 20-115(2) (table item 2)
- 12 At the end of section 20-115
- 14 After Division 26
- 15 Subsection 30-15(2) (table items 4, 5 and 6)
- 16 Subsection 30-15(2) (table items 4, 5 and 6)
- 17 At the end of section 30-15
- 18 Paragraphs 30-200(3)(a) and (b)
- 19 Subsection 30-200(4)
- 20 Section 30-205 (heading)
- 21 Paragraph 30-210(2)(b)
- 22 Subsection 30-215(2)
- 23 Subsection 30-215(3) (table items 1 and 2)
- 24 Subsection 30-215(3) (table item 1, 3rd column)
- 25 Subsection 30-215(3) (table item 2, 3rd column)
- 26 Subsection 30-215(3) (table item 3, 3rd column)
- 27 Subsection 30-215(3) (table item 4, 3rd column)
- 28 At the end of section 30-215
- 29 Subsection 30-220(2)
- 30 Subsection 42-205(1) (at the end of the method statement)
- 31 Subsection 42-205(1) (table items 1 and 2)
- 32 Subsection 42-205(1) (table items 1, 2 and 3)
- 33 At the end of section 42-205
- 34 Paragraph 70-45(1)(c)
- 35 After subsection 70-45(1)
- 36 Subsections 70-120(2) and (3)
- 37 Subsection 70-120(4)
- 38 After subsection 110-45(3)
- 39 After subsection 110-50(3)
- 40 At the end of section 116-20
- 41 At the end of subsection 118-10(1)
- 42 At the end of subsection 118-10(3)
- 43 At the end of subsection 132-10(3)
- 44 At the end of section 330-490
- 45 At the end of section 373-70
- 46 Subsection 385-95(2)
- 47 Paragraph 385-105(3)(a)
- 48 Paragraph 385-110(3)(b)
- 49 Subsections 385-120(1) and (4)
- 50 At the end of section 387-490
- 51 Subsection 900-120(5)
- 52 Subsection 995-1(1) (at the end of the definition of assessable income )
- 53 Subsection 995-1(1) (at the end of the definition of assessable income )
- 54 Subsection 995-1(1)
- 55 Subsection 995-1(1)
- 56 Subsection 995-1(1)
- 57 Subsection 995-1(1)
- 58 Subsection 995-1(1)
- 59 Subsection 995-1(1)
- 60 Subsection 995-1(1)
- 61 Subsection 995-1(1)
- 62 Subsection 995-1(1)
- 63 Subsection 995-1(1) (definition of market value )
- 64 Subsection 995-1(1)
- 65 Subsection 995-1(1)
- 66 Subsection 995-1(1)
- 67 Subsection 995-1(1)
- 68 Subsection 995-1(1)
- 69 Subsection 995-1(1)
- 70 Subsection 995-1(1)
- Part 2 Amendments consequential on the insertion of new definitions
- 71 Sections 70-95, 103-5 and 103-20
- 72 Subsections 28-45(1), 42-210(5), 70-90(1), 70-100(2), 70-105(1), (2), (3) and (4), 104-55(4), 104-175(9), 104-225(2), 104-230(6), 112-20(1), 116-30(3A), 118-10(2), 118-20(4A) and (4B), 122-35(2), 122-37(3), 122-50(2), 122-55(4), 122-60(4), 122-140(2), 122-145(3), 122-160(1) and (4), 122-180(2), 122-185(4), 122-190(4), 124-80(3), 124-95(1) and (2), 124-385(6), 124-470(6), 126-15(3), 128-25(2), 136-40(2), 136-45(2), 149-35(2), 149-75(2), 330-520(3)
- 73 Subsections 104-105(3), 104-60(4), 104-65(3), 104-75(3) and (5), 104-80(3) and (5), 104-85(3) and (5), 104-160(4), 104-170(4), 104-175(5), 104-215(4), 104-220(3), 112-20(2), 116-20(3), 116-30(1) and (2), 124-385(2), 124-470(2), 330-560(3) and (5), 400-20(3) and 400-65(4)
- 74 Subsections 104-95(2) (step 2) and 104-100(2) (step 2)
- 75 Subsection 104-225(6)
- 76 Paragraphs 20-135(a), 41-65(1)(d), 41-65(2)(d), 42-70(1)(a), 42-75(b), 42-90(4)(b), 70-20(c), 70-30(1)(a), 70-100(6)(b), 70-100(10)(b), 70-120(6)(c), 104-230(2)(a), 104-230(8)(b), 116-20(1)(b), 116-80(1)(a), 116-85(2)(b), 122-20(3)(a), 122-130(3)(a), 124-85(3)(a), 124-95(6)(a), 124-585(1)(b), 124-715(1)(b) 126-85(2)(e), 330-60(1A)(a), 330-490(1)(c), 373-95(2)(a), 373-100(2)(b), 387-475(4)(b)
- 78 Subsections 116-95(3), (4), (5) and (6), 122-55(3), 122-60(2), 122-180(1), 122-185(3) and 122-190(2)
- 79 Subsections 122-35(1) and 122-140(1)
- 80 Subsections 122-35(2) (table items 1 and 2) and 122-140(2) (table items 1 and 2)
- 81 Subsection 122-35(2) (table item 3)
- 82 Paragraph 122-50(1)(a)
- 83 Subsections 122-55(2), 122-60(1), 122-185(2) and 122-190(1)
- 84 Subsections 124-600(3) and 124-730(3) (definitions of market value of all new assets and market value of separate asset)
- 85 Subsection 126-85(3) (step 2 of the method statement)
- 86 Subsections 128-15(4) (table item 4) and 373-70(1) (table items 3 and 8)
- 87 Subsection 128-50(4)
- 88 Subsections 30-15(2) (table item 3), 42-65(1) (table items 3, 6 and 7), 42-205 (table items 4, 5, 7, 9, 10, 10B and 10D), 70-30(4) (table items 1 and 2), 132-15(1) (table item 2), 373-30(2) (table item 8), 373-70(1) (table items 5 and 10), 373-100(4) (table items 1 and 2) and 387-490(1) (table items 3 and 5)
- 89 Section 373-45 (table items 2 and 6)
- 90 Section 373-45 (table items 4 and 8)
- 91 Subparagraph 385-100(2)(a)(ii)
- 92 Subsection 995-1(1) (subparagraph (b)(i) of the definition of apportionable deductions )
- 93 Subsection 995-1(1) (paragraph (a) of the definition of net value )
- Schedule 4 Trade Practices Act 1974
- 1 Section 75AT (subparagraph (a)(ii) of the definition of regulated supply )
- 2 Paragraph 75AU(2)(b)
- 3 Clause 75AT of the Schedule (subparagraph (a)(ii) of the definition of regulated supply )
- 4 Paragraph 75AU(2)(b) of the Schedule
- Schedule 5 Tax Administration Acts
- A New Tax System (Indirect Tax Administration) Act 1999
- 1 Item 66 of Schedule 1
- Taxation Administration Act 1953
- 2 Subsection 62(2) (table items 21 and 24)
- 3 Subsection 62(2) (table items 27 and 30)
- 4 After subsection 62(2)
- 5 At the end of subsection 68(3)
- 6 Subsection 68(6)
- 7 Subsection 68(6)
- 8 Subsection 68(6)
- 9 After paragraph 70(1)(a)
- 10 Paragraph 70(1)(b)
- Schedule 6 Indirect Tax Transition Acts
- A New Tax System (Goods and Services Tax Transition) Act 1999
- 1 Subsection 5(3) (after table item 3)
- 2 After subsection 11(1)
- 3 At the end of section 11
- 4 After subsection 13(4)
- 5 Paragraph 13(5)(b)
- 6 At the end of subsection 13(5)
- 7 At the end of section 14
- 8 Paragraph 16(2)(a)
- 9 After subsection 16(4)
- 10 After section 19
- 11 After subsection 20(3)
- 12 Section 23
- A New Tax System (Wine Equalisation Tax and Luxury Car Tax Transition) Act 1999
- 13 Subsections 3(2) and (3)
- 14 Subsection 3(6)
- Schedule 7 Amendments relating to the Tradex Scheme
- Part 1 Amendments commencing before 1 July 2000
- Sales Tax Assessment Act 1992
- 1 Section 5 (definition of Australian-used goods )
- 2 Section 5
- 3 Section 5
- 4 After section 10
- 5 Schedule 1 (at the end of Table 2)
- 6 Schedule 1 (Table 2, note)
- Sales Tax (Exemptions and Classifications) Act 1992
- 7 At the end of Division 1 of Part 3
- 8 After Item 185 of Schedule 1
- Part 2 Amendments relating to indirect taxes commencing on 1 July 2000
- A New Tax System (Goods and Services Tax) Act 1999
- 9 Section 17-99 (at the end of the table)
- 10 Section 29-39 (at the end of the table)
- 11 Section 37-1 (after table item 36)
- 12 Subsection 42-5(1)
- 13 At the end of Part 4-4
- 14 Section 195-1 (definition of increasing adjustment , at the end of the table)
- 15 Section 195-1
- 16 Section 195-1
- A New Tax System (Wine Equalisation Tax) Act 1999
- 17 Subsection 5-30(5) (after table item LE14)
- 18 Subsection 7-15(1)
- 19 Section 33-1
- 20 Section 33-1
- Schedule 8
- Administrative Decisions (Judicial Review) Act 1977
- 1 Paragraph (e) of Schedule 1
- 2 Paragraph (e) of Schedule 1
- Crimes (Taxation Offences) Act 1980
- 3 Subsection 3(1)
- 4 Subsection 3(1)
- 5 Subsection 3(1)
- 6 Subsection 3(1)
- 7 Subsection 3(1)
- 8 Subsection 3(1)
- 9 Subsection 3(1)
- 10 Subsection 3(1)
- 11 Subsection 3(1)
- 12 At the end of section 4
- 13 After the heading to Part II
- 14 At the end of the Act
- Freedom of Information Act 1982
- 15 Schedule 3
- Income Tax Assessment Act 1936
- 16 Subsection 6(1)
- 17 Subsection 6(1)
- 18 Subsection 6(1)
- 19 Subsection 6(1)
- 20 Subsection 6(1)
- 21 Paragraph 26AG(5)(a)
- 22 Section 38
- 23 Section 39
- 24 After subsection 73A(4A)
- 25 Subsection 120(2)
- Taxation (Interest on Overpayments and Early Payments) Act 1983
- 26 Subsection 3(1) (at the end of the definition of relevant tax )
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