A New Tax System (End of Sales Tax) Act 1999
No. 86, 1999
A New Tax System (End of Sales Tax) Act 1999
No. 86, 1999
A New Tax System (End of Sales Tax) Act 1999
No. 86, 1999
An Act to implement A New Tax System by ending sales tax, and for related purposes
Contents
1 Short title...................................
2 Commencement...............................
3 End of sales tax...............................
A New Tax System (End of Sales Tax) Act 1999
No. 86, 1999
An Act to implement A New Tax System by ending sales tax, and for related purposes
[Assented to 8 July 1999]
The Parliament of Australia enacts:
This Act may be cited as the A New Tax System (End of Sales Tax) Act 1999.
(1) This Act commences, or is taken to have commenced:
(a) after all the provisions listed in subsection (2) have commenced; and
(b) on the last day on which any of those provisions commenced.
(2) These are the provisions:
(a) section 1‑2 of the A New Tax System (Goods and Services Tax) Act 1999;
(b) section 2 of the A New Tax System (Goods and Services Tax Imposition—Excise) Act 1999;
(c) section 2 of the A New Tax System (Goods and Services Tax Imposition—Customs) Act 1999;
(d) section 2 of the A New Tax System (Goods and Services Tax Imposition—General) Act 1999;
(e) section 2 of the A New Tax System (Goods and Services Tax Administration) Act 1999.
(1) No sales tax is payable on an assessable dealing if the time of the dealing (as specified in column 4 of Table 1 in Schedule 1 to the Sales Tax Assessment Act 1992) is on or after the day on which this Act commences.
(2) In this section:
assessable dealing has the same meaning as in the Sales Tax Assessment Act 1992.
sales tax has the same meaning as in the Sales Tax Assessment Act 1992.
[Minister’s second reading speech made in—
House of Representatives on 2 December 1998
Senate on 10 December 1998]
(216/98)