Commonwealth Consolidated Acts

INDIRECT TAX LEGISLATION AMENDMENT ACT 2000 - NOTES

Act No. 92 of 2000 as amended

This compilation was prepared on 17 January 2001

[This Act was amended by Act No. 156 of 2000]

Amendments from Act No. 156 of 2000

[Schedule 7 (item 16) amended subsection 2(2);
Schedule 7 (item 17) amended subsection 2(4);
Schedule 7 (item 18) amended subsection 2(7).

Schedule 7 (items 16 to 18) commenced immediately after 30 June 2000]

Prepared by the Office of Legislative Drafting,
Attorney-General's Department, Canberra

Contents

1 Short title...................................

2 Commencement...............................

3 Schedule(s)..................................

Schedule 1--Non-profit bodies

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

Taxation Administration Act 1953

Schedule 2--GST-free supplies

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

Schedule 3--Supplies involving non-residents

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

Schedule 4--Agents

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

Taxation Administration Act 1953

Schedule 5--Financial supplies

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

Schedule 6--Calculating amounts of GST

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

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

Taxation Administration Act 1953

Schedule 7--Joint ventures

A New Tax System (Australian Business Number) Act 1999

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

Income Tax Assessment Act 1936

Income Tax Assessment Act 1997

Taxation Administration Act 1953

Schedule 8--Insurance

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

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

Schedule 9--Administration

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

Taxation Administration Act 1953

Taxation (Interest on Overpayments and Early Payments) Act 1983

Schedule 9A--Producer rebates under the wine equalisation tax

A New Tax System (Wine Equalisation Tax) Act 1999

Schedule 10--Alcoholic beverages

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

Sales Tax Assessment Act 1992

Schedule 10A--Trading periods spanning midnight on 30 June 2000

A New Tax System (End of Sales Tax) Act 1999

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

A New Tax System (Wine Equalisation Tax and Luxury Car Tax Transition) Act 1999

Schedule 11--Other amendments

A New Tax System (Australian Business Number) Act 1999

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

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

A New Tax System (Luxury Car Tax) Act 1999

Customs Act 1901

Taxation Administration Act 1953

[Assented to 30 June 2000]