Commonwealth Consolidated Acts Commonwealth Consolidated Acts
A New Tax System (Goods and Services Tax) Act 1999
1 Subparagraphs 38 - 185(3)(f)(ii) and (4)(f)(ii)
Omit " A New Tax System (Wine Equalisation Tax) Act 1999 ", substitute " * Wine Tax Act".
2 Section 48 - 1 (note)
Omit " A New Tax System (Wine Equalisation Tax) Act 1999 ", substitute "Wine Tax Act".
3 Section 51 - 1 (note)
Omit " A New Tax System (Wine Equalisation Tax) Act 1999 ", substitute "Wine Tax Act".
4 Section 149 - 15 (heading)
Repeal the heading, substitute:
149 - 15 GST law applies to registered government entities
5 Section 149 - 15
Omit "this Act", substitute "the * GST law".
6 Subsection 162 - 5(4)
Repeal the subsection.
Note: This item repeals a subsection made redundant by the repeal of section 16 of the A New Tax System (Goods and Services Tax Transition) Act 1999 by the Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 .
7 Section 165 - 1
Omit " A New Tax System (Wine Equalisation Tax) Act 1999 ", substitute "Wine Tax Act".
8 Paragraph 177 - 12(4)(c)
Omit " A New Tax System (Wine Equalisation Tax) Act 1999 ", substitute " * Wine Tax Act".
9 Section 195 - 1 (definition of local entry )
Omit " A New Tax System (Wine Equalisation Tax) Act 1999 ", substitute " * Wine Tax Act".
10 Section 195 - 1 (definition of tax period )
Repeal the definition, substitute:
"tax period" means a tax period applying to you under:
(a) Division 27 (about quarterly and one month tax periods); or
(b) section 48 - 73 (about GST groups with incapacitated entities); or
(c) section 57 - 35 (about resident agents); or
(d) section 58 - 35 (about representatives of incapacitated entities); or
(e) section 151 - 40 (about annual tax periods); or
(f) section 162 - 55 (about instalment tax periods).
11 Section 195 - 1 (definition of wine tax )
Omit " A New Tax System (Wine Equalisation Tax) Act 1999 ", substitute " * Wine Tax Act".
12 Section 195 - 1
Insert:
"Wine Tax Act" means the A New Tax System (Wine Equalisation Tax) Act 1999 .
13 Section 195 - 1 (definition of wine tax law )
Omit " A New Tax System (Wine Equalisation Tax) Act 1999 ", substitute " * Wine Tax Act".
14 Subsection 43 - 10(7)
Omit "amount", substitute " * amount".
15 Paragraphs 47 - 10(1)(b) and (3)(b)
Omit "tax period", substitute " * tax period, or * fuel tax return period,".
16 Application of amendments
The amendments made by item 15 of this Schedule apply, and are taken to have applied, in relation to acquisitions, manufacturing, importations and adjustments that are taken into account in:
(a) returns given to the Commissioner under section 61 - 15 of the Fuel Tax Act 2006 on or after 1 July 2010; or
(b) amendments of such returns.
Income Tax Assessment Act 1997
17 Subsection 995 - 1(1)
Insert:
"Deputy Commissioner" means a Deputy Commissioner of Taxation.
18 Subsection 995 - 1(1)
Insert:
"Second Commissioner" means a Second Commissioner of Taxation.
Taxation Administration Act 1953
19 Subsection 250 - 10(2) in Schedule 1 (after table item 12)
Insert:
12A | GST on supplies made in settlement of claims under insurance policies | 78 - 90 | |
12B | GST on supplies made in satisfaction of debts | 105 - 20 |
20 Subsection 255 - 5(2) in Schedule 1
Omit "Second Commissioner or a Deputy Commissioner", substitute " * Second Commissioner or a * Deputy Commissioner".
21 Paragraph 255 - 45(1)(b) in Schedule 1
Omit "Second Commissioner or a Deputy Commissioner", substitute " * Second Commissioner or a * Deputy Commissioner".
22 Paragraph 355 - 30(2)(a) in Schedule 1
Omit "Second Commissioner of Taxation", substitute " * Second Commissioner".
23 Paragraphs 355 - 55(1)(c) and 355 - 70(1)(c) in Schedule 1
Omit "Second Commissioner" (first occurring), substitute " * Second Commissioner".
24 Paragraph 357 - 100(b) in Schedule 1
Omit "Second Commissioner or a Deputy Commissioner", substitute " * Second Commissioner or a * Deputy Commissioner".