(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 .