(1) Subject to subsections ( 2) and (4), this Act commences on the day on which it receives the Royal Assent.
(2) Schedules 1, 2 and 3 commence, or are taken to have commenced:
(a) after all the provisions listed in subsection ( 3) have commenced; and
(b) on the last day on which any of those provisions commenced.
(3) 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 .
(4) Schedule 4 commences, or is taken to have commenced, immediately after the commencement of Schedule 4 to the A New Tax System (Family Assistance) Act 1999 .