A New Tax System (Goods and Services Tax Transition) Regulations 2000

Statutory Rules 2000 No. 111

I, WILLIAM PATRICK DEANE, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the A New Tax System (Goods and Services Tax Transition) Act 1999.

Dated 7 June 2000

WILLIAM DEANE

Governor-General

By His Excellency’s Command

c. r. kemp

Assistant Treasurer

A New Tax System (Goods and Services Tax Transition) Regulations 2000

Statutory Rules 2000 No. 1111

made under the

A New Tax System (Goods and Services Tax Transition) Act 1999

Contents

 Page

Part 1 Preliminary

 1 Name of Regulations 

 2 Commencement 

 3 Definitions 

Part 2 Stock on hand on 1 July 2000

 4 Specified petroleum products (Act s 16C (1)) 

 5 Payment of special petroleum credits (Act s 16C (3)) 

Part 3 Special transitional rules

 6 Detachable trailers designed to be towed by prime movers (Act s 20)             

 7 Acupuncture, naturopathy and herbal medicine (Act s 21 (2)) 

 8 Compulsory third party schemes (Act s 23) 

Schedule 1 Compulsory third party schemes 

Part 1 Statutory compensation schemes 

Part 2 Schemes or arrangements 

Part 1 Preliminary

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1 Name of Regulations

  These Regulations are the A New Tax System (Goods and Services Tax Transition) Regulations 2000.

2 Commencement

  These Regulations commence on gazettal.

3 Definitions

  In these Regulations, unless the contrary intention appears:

Act means the A New Tax System (Goods and Services Tax Transition) Act 1999.

approved form has the meaning given by section 995-1 of the Income Tax Assessment Act 1997.

car has the meaning given by section 995-1 of the Income Tax Assessment Act 1997.

Part 2 Stock on hand on 1 July 2000

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4 Specified petroleum products (Act s 16C (1))

  For paragraph 16C (1) (c) of the Act, the following petroleum products are specified:

 (a) diesel:

 (i) that is mentioned in item 11 of the Schedule to the Excise Tariff Act 1921, or Chapter 27 of Schedule 3 to the Customs Tariff Act 1995; and

 (ii) in respect of which duty became payable before 1 July 2000 at the maximum rate applying to diesel when the duty became payable;

 (b) unleaded gasoline:

 (i) that is mentioned in item 11 of the Schedule to the Excise Tariff Act 1921, or Chapter 27 of Schedule 3 to the Customs Tariff Act 1995; and

 (ii) in respect of which duty became payable before 1 July 2000 at the maximum rate applying to unleaded gasoline when the duty became payable;

 (c) leaded gasoline:

 (i) that is mentioned in item 11 of the Schedule to the Excise Tariff Act 1921, or Chapter 27 of Schedule 3 to the Customs Tariff Act 1995; and

 (ii) in respect of which duty became payable before 1 July 2000 at the maximum rate applying to leaded gasoline when the duty became payable;

 (d) heating oil:

 (i) that is mentioned in item 11 of the Schedule to the Excise Tariff Act 1921, or Chapter 27 of Schedule 3 to the Customs Tariff Act 1995; and

 (ii) in respect of which duty became payable before 1 July 2000 at the maximum rate applying to heating oil when the duty became payable;

 (e) kerosene:

 (i) that is mentioned in item 11 of the Schedule to the Excise Tariff Act 1921, or Chapter 27 of Schedule 3 to the Customs Tariff Act 1995; and

 (ii) in respect of which duty became payable before 1 July 2000 at the maximum rate applying to kerosene when the duty became payable.

5 Payment of special petroleum credits (Act s 16C (3))

 (1) A person entitled to a special petroleum credit may apply to the Commissioner for payment of the special petroleum credit.

 (2) The application must be in the approved form.

 (3) The Commissioner must pay the special petroleum credit to which the applicant is entitled:

 (a) to the person stated in the application as the person to whom the payment is to be made; and

 (b) by cheque or electronic transfer of funds, in accordance with the instructions in the application.

 (4) If the application is made on or before 30 September 2000, payment must be made within 28 days after the application is made.

 (5) If the application is made after 30 September 2000, payment must be made as soon as practicable after the application is made.

Part 3 Special transitional rules

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6 Detachable trailers designed to be towed by prime movers (Act s 20)

  For paragraph 20 (1) (b) of the Act, any kind of detachable trailer designed to be towed by a prime mover (except a kind of detachable trailer designed to be towed by a car and commonly used for private or domestic purposes) is prescribed.

Note   Examples of detachable trailers designed to be towed by a car and commonly used for private or domestic purposes are box trailers, horse floats and caravans.

7 Acupuncture, naturopathy and herbal medicine (Act s 21 (2))

 (1) For subsection 21 (2) of the Act, this regulation sets out requirements that a supplier of acupuncture, naturopathy or herbal medicine services must meet for a supply of a service performed by the supplier before 1 July 2003 to be GST-free.

Note   For a supply of an acupuncture, naturopathy or herbal medicine service to be GST-free, it must also be a supply that would generally be accepted, in the profession associated with supplying services of the relevant kind, as being necessary for the appropriate treatment of the recipient of the supply: see paragraph 38-10 (1) (c) of the GST Act.

 (2) If the law of the State or Territory in which the acupuncture, naturopathy or herbal medicine service is performed requires a person who performs a service of that kind to have a permission or approval, or to be registered, the supplier must have the permission, approval or registration.

 (3) If subregulation (2) does not apply, the supplier must meet the requirements of subregulation (4) or (5).

 (4) If the supplier commenced practising in the relevant discipline on or before 8 July 1999, the supplier must:

 (a) have been a member of a national professional association of practitioners in the discipline on 8 July 1999 and be a member of an association of that kind when the service is performed; or

 (b) before the service is performed:

 (i) have satisfied the requirements for the award of a diploma, advanced diploma or degree in the discipline by completing an accredited course of study; or

 (ii) have an overseas qualification in the discipline that is assessed by the relevant assessing authority for the discipline as being the equivalent of a diploma, advanced diploma or degree in the discipline.

 (5) If the supplier commenced practising in the relevant discipline after 8 July 1999, the supplier must, before the service is performed:

 (a) have satisfied the requirements for the award of a diploma, advanced diploma or degree in the discipline by completing an accredited course of study; or

 (b) have an overseas qualification in the discipline that is assessed by the relevant assessing authority for the discipline as being the equivalent of a diploma, advanced diploma or degree in the discipline.

 (6) In this regulation:

accredited course of study means any of the following courses:

 (a) a course accredited as a higher education course by the authority responsible for the accreditation of higher education courses in the State or Territory in which the course is conducted;

 (b) a course conducted, and accredited as a higher education course, by a higher education institution authorised by a law of the Commonwealth, or of the State or Territory in which the institution is located, to accredit its own higher education courses;

 (c) a course accredited by:

 (i) the authority responsible for the accreditation of vocational education and training courses in the State or Territory in which the course is conducted; or

 (ii) if the State or Territory in which the course is conducted recognises the accreditation of vocational education and training courses in another State or Territory — the authority responsible for the accreditation of vocational education and training courses in that other State or Territory.

relevant assessing authority, for a discipline, means the relevant assessing authority for the discipline specified by the Minister for Immigration and Multicultural Affairs for the purposes of regulation 2.26B of the Migration Regulations 1994.

8 Compulsory third party schemes (Act s 23)

 (1) For paragraph (a) of the definition of compulsory third party scheme in subsection 23 (2) of the Act, each statutory compensation scheme mentioned in Part 1 of Schedule 1 is specified.

 (2) For paragraph (b) of the definition of compulsory third party scheme in subsection 23 (2) of the Act, each scheme or arrangement mentioned in Part 2 of Schedule 1 is specified.

Schedule 1 Compulsory third party schemes

(regulation 8)

Part 1 Statutory compensation schemes

Part 2 Schemes or arrangements

Note

1. Made by the Governor-General on 7 June 2000, and notified in the Commonwealth of Australia Gazette on 15 June 2000.