Commonwealth Consolidated Acts Commonwealth Consolidated ActsNo. 57, 1999
Compilation No. 14
Compilation date: 1 January 2017
Includes amendments up to: Act No. 39, 2012
Registered: 3 January 2017
About this compilation
This compilation
This is a compilation of the A New Tax System (Goods and Services Tax Transition) Act 1999 that shows the text of the law as amended and in force on 1 January 2017 (the compilation date).
The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.
Uncommenced amendments
The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.
Application, saving and transitional provisions for provisions and amendments
If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.
Editorial changes
For more information about any editorial changes made in this compilation, see the endnotes.
Modifications
If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.
Self-repealing provisions
If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.
Contents
Part 1--Introduction
1 Short title
2 Commencement
3 Schedule(s)
4 Overview
6 Time of supply or acquisition
6A Trading periods spanning midnight on 30 June 2000
Part 2--Start of GST
7 Start of GST
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
Subdivision C--Arbitrated offers
15K Initial offer
15L Arbitration
15M Final offer
Part 4--Stock on hand on 1 July 2000
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
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
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
Endnotes
Endnote 1--About the endnotes
Endnote 2--Abbreviation key
Endnote 3--Legislation history
Endnote 4--Amendment history
The endnotes provide information about this compilation and the compiled law.
The following endnotes are included in every compilation:
Endnote 1--About the endnotes
Endnote 2--Abbreviation key
Endnote 3--Legislation history
Endnote 4--Amendment history
Abbreviation key--Endnote 2
The abbreviation key sets out abbreviations that may be used in the endnotes.
Legislation history and amendment history--Endnotes 3 and 4
Amending laws are annotated in the legislation history and amendment history.
The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.
The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.
Editorial changes
The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.
If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.
Misdescribed amendments
A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation "(md)" added to the details of the amendment included in the amendment history.
If a misdescribed amendment cannot be given effect as intended, the abbreviation "(md not incorp)" is added to the details of the amendment included in the amendment history.
ad = added or inserted | o = order(s) |
am = amended | Ord = Ordinance |
amdt = amendment | orig = original |
c = clause(s) | par = paragraph(s)/subparagraph(s) |
C[x] = Compilation No. x | /sub-subparagraph(s) |
Ch = Chapter(s) | pres = present |
def = definition(s) | prev = previous |
Dict = Dictionary | (prev ... ) = previously |
disallowed = disallowed by Parliament | Pt = Part(s) |
Div = Division(s) | r = regulation(s)/rule(s) |
ed = editorial change | reloc = relocated |
exp = expires/expired or ceases/ceased to have | renum = renumbered |
effect | rep = repealed |
F = Federal Register of Legislation | rs = repealed and substituted |
gaz = gazette | s = section(s)/subsection(s) |
LA = Legislation Act 2003 | Sch = Schedule(s) |
Sdiv = Subdivision(s) | |
(md) = misdescribed amendment can be given | SLI = Select Legislative Instrument |
effect | SR = Statutory Rules |
(md not incorp) = misdescribed amendment | Sub-Ch = Sub-Chapter(s) |
cannot be given effect | SubPt = Subpart(s) |
mod = modified/modification | underlining = whole or part not |
No. = Number(s) | commenced or to be commenced |
Endnote 3--Legislation history
Act | Number and year | Assent date | Commencement | Application, saving and transitional provisions |
A New Tax System (Goods and Services Tax Transition) Act 1999 | 57, 1999 | 8 July 1999 | 9 July 1999 (s 2(1)(a)) |
|
A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 | 176, 1999 | 22 Dec 1999 | Sch 6 (items 1-12): 9 July 1999 (s 2(12)) | -- |
A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 | 177, 1999 | 22 Dec 1999 | Sch 2: 1July 2000 (s 2(5)) | -- |
92, 2000 | 30 June 2000 | Sch 6 (item 7), Sch 8 (items 6, 7) and Sch 11 (items 13A, 14-16, 16A-16E) and Sch 10 (items 1A, 1B): 9 July 1999 (s 2(4)) | s 2(2), (4) | |
as amended by |
|
|
|
|
Taxation Laws Amendment Act (No. 8) 2000 | 156, 2000 | 21 Dec 2000 | Sch 7 (items 16, 17): 30 June 2000 (s 2(7)) | -- |
Taxation Laws Amendment Act (No. 8) 2000 | 156, 2000 | 21 Dec 2000 | Sch 1 (items 17, 18): 21 Dec 2000 (s 2(1)) | Sch 1 (item 18) |
Taxation Laws Amendment Act (No. 3) 2001 | 73, 2001 | 30 June 2001 | Sch 1 (items 69-78): 23 May 2001 (s 2(1A)) | Sch 1 (item 78) |
Taxation Laws Amendment Act (No. 3) 2002 | 97, 2002 | 10 Nov 2002 | Sch 1 (item 7): 10 Nov 2002 (s 2(1) item 2) | -- |
Taxation Laws Amendment Act (No. 1) 2003 | 12, 2003 | 2 Apr 2003 | Sch 4: 2 Apr 2003 (s 2(1) item 5) | Sch 4 (item 4) |
Taxation Laws Amendment Act (No. 6) 2003 | 67, 2003 | 30 June 2003 | Sch 11 (items 42, 43): 30 June 2003 (s 2(1) item 11) | Sch 11 (item 43) |
Tax Laws Amendment (Long-term Non-reviewable Contracts) Act 2005 | 10, 2005 | 22 Feb 2005 | Sch 1 (items 12-14, 15, 19): 22 Feb 2005 (s 2(1) items 3, 4 and 6) | Sch 1 (item 19) |
Tax Laws Amendment (2006 Measures No. 2) Act 2006 | 58, 2006 | 22 June 2006 | Sch 7 (items 16, 17): 22 June 2006 (s 2(1) item 6) | -- |
Fuel Tax (Consequential and Transitional Provisions) Act 2006 | 73, 2006 | 26 June 2006 | Sch 5 (items 138-139): 1 July 2006 (s 2(1) item 21) | -- |
Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 | 101, 2006 | 14 Sept 2006 | Sch 5 (items 6-13) and Sch 6 (items 5-11): 14 Sept 2006 (s 2(1) item 4) | Sch 6 (items |
111, 2009 | 16 Nov 2009 | Sch 1 (item 24): 17 Nov 2009 (s 2) | -- | |
39, 2012 | 15 Apr 2012 | Sch 1 (items 246, 264): 1 Jan 2017 (s 2(1) item 3) | Sch 1 (item 264) |
Provision affected | How affected |
Part 1 |
|
s. 5..................... | am. No. 176, 1999; No. 92, 2000; No. 101, 2006 |
Note to s. 6(2) ............. | ad. No. 73, 2001 |
s. 6A.................... | ad. No. 92, 2000 |
| am. No. 101, 2006 |
Part 2 |
|
Note to s. 7(1) ............. | ad. No. 92, 2000 |
s. 8..................... | rep. No. 101, 2006 |
Note 3 to s. 8(1) ............ | ad. No. 92, 2000 |
| rep. No. 101, 2006 |
s. 11.................... | am. Nos. 176 and 177, 1999; No. 92, 2000 |
Part 3 |
|
Division 1 |
|
Heading to Div. 1 of Part 3..... | ad. No. 10, 2005 |
s. 12.................... | am. No. 177, 1999 |
Note to s. 12(1) ............ | ad. No. 92, 2000 |
s. 13.................... | am. No. 176, 1999; No. 10, 2005; No. 58, 2006 |
s. 14.................... | am. Nos. 176 and 177, 1999; No. 58, 2006 |
s. 15.................... | rs. No. 177, 1999 |
| am. No. 92, 2000 |
Division 2 |
|
Div. 2 of Part 3............. | ad. No. 10, 2005 |
Subdivision A |
|
ad. No. 10, 2005 | |
Subdivision B |
|
ad. No. 10, 2005 | |
s. 15IA.................. | ad. No. 10, 2005 |
| am. No. 73, 2006 |
| rep No 39, 2012 |
Subdivision C |
|
ad. No. 10, 2005 | |
s. 15L................... | ad. No. 10, 2005 |
| am. No. 111, 2009 |
s. 15M.................. | ad. No. 10, 2005 |
Part 4 |
|
s. 16.................... | am. Nos. 176 and 177, 1999 |
| rep. No. 101, 2006 |
Note to s. 16(1) ............ | ad. No. 177, 1999 |
| rep. No. 101, 2006 |
Note to s. 16(3) ............ | ad. No. 177, 1999 |
| rep. No. 101, 2006 |
s. 16A................... | ad. No. 177, 1999 |
| rep. No. 101, 2006 |
s. 16AB.................. | ad. No. 92, 2000 |
| rep. No. 101, 2006 |
s. 16B................... | ad. No. 177, 1999 |
| am. No. 92, 2000 |
| rep. No. 101, 2006 |
s. 16C................... | ad. No. 177, 1999 |
| rep. No. 101, 2006 |
s. 17.................... | am. No. 101, 2006 |
s. 18.................... | am. No. 177, 1999; No. 101, 2006 |
Part 5 |
|
s. 19.................... | am. No. 156, 2000 |
s. 19A................... | ad. No. 176, 1999 |
s. 19B................... | ad. No. 97, 2002 |
| rep. No. 101, 2006 |
s. 20.................... | am. Nos. 176 and 177, 1999; No. 92, 2000; No. 73, 2001 |
| rep. No. 101, 2006 |
Heading to s. 22............ | rs. No. 67, 2003 |
s. 22.................... | am. No. 177, 1999; No. 67, 2003 |
s. 23.................... | rs. Nos. 176 and 177, 1999 |
| am. No. 92, 2000; No. 12, 2003 |
s. 23A................... | ad. No. 177, 1999 |
| rep. No. 92, 2000 |
s. 24A................... | ad. No. 177, 1999 |
s. 24B................... | ad. No. 92, 2000 |
Note to s. 24B(5) ........... | am. No. 73, 2006 |
s. 24C................... | ad. No. 156, 2000 |
Schedule 1................ | rep. No. 101, 2006 |