Commonwealth Consolidated Acts Commonwealth Consolidated Acts1 Repeal of Acts
The Acts specified in this Part are repealed.
A New Tax System (End of Sales Tax) Act 1999
A New Tax System (Wine Equalisation Tax and Luxury Car Tax Transition) Act 1999
Debits Tax Administration Act 1982
Income Tax (Deficit Deferral) Act 1994
Income Tax (Untainting Tax) Act 1998
New Business Tax System (Venture Capital Deficit Tax) Act 2000
Pay - Roll Tax Assessment Act 1941
Pay - Roll Tax (Termination Of Commonwealth Tax) Act 1971
Sales Tax Amendment (Transitional) Act 1992
Sales Tax Assessment Act (No. 1) 1930
Sales Tax Assessment Act (No. 2) 1930
Sales Tax Assessment Act (No. 3) 1930
Sales Tax Assessment Act (No. 4) 1930
Sales Tax Assessment Act (No. 5) 1930
Sales Tax Assessment Act (No. 6) 1930
Sales Tax Assessment Act (No. 7) 1930
Sales Tax Assessment Act (No. 8) 1930
Sales Tax Assessment Act (No. 9) 1930
Sales Tax Assessment Act (No. 10) 1985
Sales Tax Assessment Act (No. 11) 1985
Sales Tax (Customs) (Alcoholic Beverages) Act 1997
Sales Tax (Customs) (Deficit Reduction) Act 1993
Sales Tax (Customs) (Industrial Safety Equipment) Act 2000
Sales Tax (Customs) (Wine--Deficit Reduction) Act 1993
Sales Tax (Excise) (Alcoholic Beverages) Act 1997
Sales Tax (Excise) (Deficit Reduction) Act 1993
Sales Tax (Excise) (Industrial Safety Equipment) Act 2000
Sales Tax (Excise) (Wine--Deficit Reduction) Act 1993
Sales Tax (Exemptions and Classifications) Act 1935
Sales Tax (Exemptions and Classifications) Act 1992
Sales Tax (General) (Alcoholic Beverages) Act 1997
Sales Tax (General) (Deficit Reduction) Act 1993
Sales Tax (General) (Industrial Safety Equipment) Act 2000
Sales Tax (General) (Wine--Deficit Reduction) Act 1993
Sales Tax Imposition (Customs) Act 1992
Sales Tax Imposition (Excise) Act 1992
Sales Tax Imposition (General) Act 1992
Sales Tax Imposition (In Situ Pools) Act 1992
Sales Tax (Industrial Safety Equipment) (Transitional Provisions) Act 2000
Sales Tax (In Situ Pools) (Deficit Reduction) Act 1993
Swimming Pools Tax Refund Act 1992
Tobacco Charge Act (No. 1) 1955
Tobacco Charge Act (No. 2) 1955
Tobacco Charge Act (No. 3) 1955
Tobacco Charges Assessment Act 1955
Wool Tax (Administration) Act 1964
Part 2 -- Consequential amendments
Administrative Decisions (Judicial Review) Act 1977
2 Paragraph ( e) of Schedule 1
Omit " Debits Tax Administration Act 1982 ".
3 Paragraph ( e) of Schedule 1
Omit " Pay - roll Tax Assessment Act 1941 ".
4 Paragraph ( e) of Schedule 1
Omit "Acts providing for the assessment of sales tax".
5 Paragraph ( e) of Schedule 1
Omit " Wool Tax (Administration) Act 1964 ".
A New Tax System (Goods and Services Tax Transition) Act 1999
6 Subsection 5(3) (table items 1 to 3AA)
Repeal the items.
7 Subsection 5(3) (table items 5 to 7)
Repeal the items.
8 Paragraphs 6A(2)(c) to (e)
Repeal the paragraphs.
9 Sections 8 and 16 to 16C
Repeal the sections.
10 At the end of section 17
Add:
(5) In this section:
"assessable goods" has the same meaning as in the former Sales Tax Assessment Act 1992 .
11 Subsection 18(2)
Before "section 16", insert "former".
12 Sections 19B and 20
Repeal the sections.
13 Schedule 1
Repeal the Schedule.
A New Tax System (Wine Equalisation Tax) Act 1999
14 Paragraph 5 - 25(3)(c)
After "of the", insert "former".
15 Paragraph 5 - 25(3)(d)
After "of the", insert "former".
16 Paragraph 5 - 25(3)(d)
After "under the", insert "former".
17 At the end of paragraph 5 - 25(3)(d)
Add:
Note: Section 5 ensured that goods subject to sales tax under the pre - 1992 sales tax law were not also taxable under the 1992 sales tax law.
18 Section 61 ( paragraphs ( a) and (b) of the definition of tax )
Repeal the paragraphs.
Australian Hearing Services Act 1991
19 Subsection 53(1)
Omit "(1)".
20 Subsection 53(2)
Repeal the subsection.
Australian Institute of Aboriginal and Torres Strait Islander Studies Act 1989
21 Section 39
Omit "(including taxation under the Debits Tax Act 1982 )".
Australian Institute of Health and Welfare Act 1987
22 Section 26
Omit "(including taxation under the Bank Account Debits Tax Act 1982 )".
Australian National Maritime Museum Act 1990
23 Subsection 49(1)
Omit "(1)".
24 Subsection 49(2)
Repeal the subsection.
Australian Postal Corporation Act 1989
25 Section 90E (definition of sales tax on imports )
Repeal the definition.
26 Subparagraph 90K(3)(b)(ii)
Repeal the subparagraph.
27 Sub - subparagraph 90S(1)(b)(ii)(B)
Repeal the sub - subparagraph.
28 Subsection 90S(5)
Omit ", (B)".
29 Subsection 90S(5)
Omit ", sales tax,".
30 Subparagraph 90T(5)(b)(ii)
Repeal the subparagraph.
31 Subsection 90T(6)
Omit ", sales tax,".
Australian Securities and Investments Commission Act 2001
32 Paragraph 139(1)(a)
Omit "a law imposing sales tax, the Debits Tax Act 1982 or".
33 Paragraph 165(1)(a)
Omit "a law imposing sales tax, the Debits Tax Act 1982 or".
Australian Sports Commission Act 1989
34 Subsection 50(1)
Omit "(including taxation under the Debits Tax Act 1982 )".
35 Subsection 50(1)
Omit "(other than laws relating to sales tax)".
36 Subsection 50(2)
Repeal the subsection.
37 Subsection 50(3)
Omit "or (2)".
38 Subsection 51(1)
Omit "(including taxation under the Debits Tax Act 1982 )".
39 Subsection 51(1)
Omit "(other than laws relating to sales tax)".
40 Subsection 51(2)
Repeal the subsection.
41 Subsection 51(3)
Omit "or (2)".
42 Subsection 5(1) ( paragraph ( a) of the definition of tax )
Repeal the paragraph.
Commonwealth Serum Laboratories Act 1961
43 Section 31 ( paragraphs ( a) and (b) of the definition of tax )
Repeal the paragraphs.
Consular Privileges and Immunities Act 1972
44 Sections 8 and 8A
Repeal the sections.
Crimes (Taxation Offences) Act 1980
45 Subsection 3(1) (definition of Australian installation )
Repeal the definition, substitute:
"Australian installation" means an installation (within the meaning of the Customs Act 1901 ) that is deemed by section 5C of the Customs Act 1901 to be part of Australia.
46 Subsection 3(1) (definition of old sales tax )
Repeal the definition.
47 Subsection 3(1) (definition of Sales Tax Assessment Acts )
Repeal the definition.
48 Subsection 3(1) (definition of Training Guarantee (Administration) Act )
Repeal the definition.
49 Subsection 3(1) (definition of training guarantee charge )
Repeal the definition.
50 Paragraph 3(2)(a)
Omit "old sales tax" (wherever occurring), substitute "income tax".
51 Paragraph 3(2)(b)
Omit "future old sales tax", substitute "future income tax".
52 Subparagraphs 3(2)(b)(i) and (ii)
Omit "the old sales tax", substitute "the income tax".
53 Sub - subparagraph 3(2)(b)(ii)(B)
Omit "some one or other of the Sales Tax Assessment Acts", substitute "the Income Tax Assessment Act".
54 Paragraph 3(2)(c)
Omit "old sales tax moneys", substitute "income tax moneys".
55 Subparagraph 3(2)(c)(i)
Omit "the old sales tax", substitute "the income tax".
56 Subparagraph 3(2)(c)(ii)
Omit "further sales tax", substitute "further income tax".
57 Subparagraphs 3(2)(c)(ii), (iii) and (iv)
Omit "any of the Sales Tax Assessment Acts", substitute "the Income Tax Assessment Act".
58 Subparagraph 3(2)(c)(v)
Omit "old sales tax, further sales tax", substitute "income tax, further income tax".
59 Subsection 3(3)
Omit "old sales tax" (wherever occurring), substitute "income tax".
60 Paragraph 3(4)(e)
Omit "old sales tax" (wherever occurring), substitute "income tax".
61 Subsection 3(5)
Omit "old sales tax" (wherever occurring), substitute "income tax".
62 Subsections 4(2), (2A) and (3)
Repeal the subsections.
63 Part II (heading)
Repeal the heading (not including the note), substitute:
Part II -- Offences relating to income tax
64 Part II ( paragraphs ( a), (b) and (e) of note to heading)
Repeal the paragraphs.
65 Subsection 5(1)
Omit "old sales tax", substitute "income tax".
66 Paragraphs 5(2)(a) and (b)
Omit "old sales tax", substitute "income tax".
67 Subsection 6(1)
Omit "old sales tax", substitute "income tax".
68 Paragraphs 6(2)(a) and (b)
Omit "old sales tax", substitute "income tax".
69 Subsection 7(1)
Omit "old sales tax", substitute "income tax".
70 Paragraphs 7(2)(a) and (b)
Omit "old sales tax", substitute "income tax".
71 Paragraph 8(a)
Omit "old sales tax", substitute "income tax".
72 Sub - subparagraph 8(b)(i)(A)
Omit "some one or other of the Sales Tax Assessment Acts", substitute "the Income Tax Assessment Act".
73 Subparagraph 8(b)(ii)
Omit "old sales tax", substitute "income tax".
74 Subparagraph 8(b)(iii)
Omit "if old sales tax", substitute "if income tax".
75 Subparagraph 8(b)(iii)
Omit "when the old sales tax", substitute "when the income tax".
76 Sub - subparagraphs 8(b)(iii)(A), (B) and (C)
Omit "old sales tax", substitute "income tax".
77 Sub - subparagraph 8(b)(iii)(C)
Omit "some one or other of the Sales Tax Assessment Acts", substitute "the Income Tax Assessment Act".
78 Paragraph 8(c)
Omit "old sales tax", substitute "income tax".
79 Subsection 10(1)
Omit "old sales tax", substitute "income tax".
80 Paragraph 10(2)(a)
Omit "old sales tax", substitute "income tax".
81 Paragraph 10(2)(b)
Omit "some one or other of the Sales Tax Assessment Acts, that the old sales tax moneys, or part of the old sales tax moneys", substitute "the Income Tax Assessment Act, that the income tax moneys, or part of the income tax moneys".
82 Subsection 10(2)
Omit "old sales tax moneys or the part of the old sales tax", substitute "income tax moneys or the part of the income tax".
83 Subsection 10(3)
Omit "old sales tax" (wherever occurring), substitute "income tax".
84 Subsection 10(3)
Omit "some one or other of the Sales Tax Assessment Acts", substitute "the Income Tax Assessment Act".
85 Paragraph 11(1)(a)
Omit "old sales tax", substitute "income tax".
86 Paragraph 11(1)(a)
Omit "some one or other of the Sales Tax Assessment Acts", substitute "the Income Tax Assessment Act".
87 Paragraphs 11(1)(b), (c) and (d)
Omit "old sales tax", substitute "income tax".
88 Subsection 12(1)
Omit "old sales tax" (wherever occurring), substitute "income tax".
89 Subsection 12(1)
Omit "some one or other of the Sales Tax Assessment Acts", substitute "the Income Tax Assessment Act".
90 Subsection 12(2)
Omit "to the old sales tax moneys", substitute "to the income tax moneys".
91 Paragraphs 12(2)(a) and (b)
Omit "old sales tax" (wherever occurring), substitute "income tax".
92 Parts IIA and III
Repeal the Parts.
93 Paragraphs 14(1)(a) and (b)
Omit "old sales tax", substitute "income tax".
94 Paragraph 14(1)(c)
Omit "some one or other of the Sales Tax Assessment Acts", substitute "the Income Tax Assessment Act".
95 Paragraph 14(1)(d)
Omit "old sales tax", substitute "income tax".
96 Paragraphs 15(1)(a) and (b)
Omit "old sales tax", substitute "income tax".
97 Paragraph 15(1)(c)
Omit "some one or other of the Sales Tax Assessment Acts", substitute "the Income Tax Assessment Act".
98 Paragraph 15(1)(d)
Omit "old sales tax", substitute "income tax".
99 Part VI
Repeal the Part.
100 Paragraphs 17(1)(a) and (b)
Omit "old sales tax", substitute "income tax".
101 Paragraph 17(1)(c)
Omit "some one or other of the Sales Tax Assessment Acts", substitute "the Income Tax Assessment Act".
102 Paragraph 17(1)(d)
Omit "old sales tax", substitute "income tax".
103 Paragraphs 18(1)(a) and (b)
Omit "old sales tax", substitute "income tax".
104 Paragraph 18(1)(c)
Omit "some one or other of the Sales Tax Assessment Acts", substitute "the Income Tax Assessment Act".
105 Paragraph 18(1)(d)
Omit "old sales tax", substitute "income tax".
106 Paragraphs 19(1)(a) and (b)
Omit "old sales tax", substitute "income tax".
107 Paragraph 19(1)(c)
Omit "some one or other of the Sales Tax Assessment Acts", substitute "the Income Tax Assessment Act".
108 Paragraph 19(1)(d)
Omit "old sales tax", substitute "income tax".
109 Paragraphs 20(1)(a) and (b)
Omit "old sales tax", substitute "income tax".
110 Paragraph 20(1)(c)
Omit "some one or other of the Sales Tax Assessment Acts", substitute "the Income Tax Assessment Act".
111 Paragraph 20(1)(d)
Omit "old sales tax", substitute "income tax".
Diplomatic Privileges and Immunities Act 1967
112 Sections 10 and 10A
Repeal the sections.
Freedom of Information Act 1982
113 Schedule 3
Omit " Debits Tax Administration Act 1982 , subsection 7(2)".
114 Schedule 3
Omit " Sales Tax Assessment Act (No. 1) 1930 , subsection 10(2)".
115 Schedule 3
Omit " Sales Tax Procedure Act 1934 , subsection 4A(3)".
116 Schedule 3
Omit " Sales Tax Assessment Act 1992 , subsection 110(2)".
117 Schedule 3
Omit " Tobacco Charges Assessment Act 1955 , subsections 10(2) and (5)".
118 Schedule 3
Omit " Wool Tax (Administration) Act 1964 , subsections 8(2) and (5)".
Fringe Benefits Tax Assessment Act 1986
119 Subsection 136(1) ( subparagraph ( a)(i) of the definition of cost price )
Repeal the subparagraph, substitute:
(i) where the car was manufactured by the person--the amount for which the car could reasonably have been expected to have been sold by the person by wholesale under an arm's length transaction at or about the time when the car was applied to the person's own use; or
120 Subsection 136(1) ( subparagraph ( a)(iii) of the definition of cost price )
Omit "sales tax or".
121 Subsection 136(1) ( subparagraph ( b)(i) of the definition of cost price )
Repeal the subparagraph, substitute:
(i) where the accessory was manufactured by the person who held the car at the time of the fitting--the amount for which the accessory could reasonably have been expected to have been sold under an arm's length transaction by the person by wholesale at or about the time when the accessory was applied to the person's own use; and
122 Subsection 136(1) ( subparagraph ( b)(iii) of the definition of cost price )
Omit "sales tax or".
123 Subsection 136(1) (definition of sales tax )
Repeal the definition.
Income Tax Assessment Act 1997
124 Section 17 - 30
Repeal the section, substitute:
17 - 30 Special credits because of indirect tax transition
A special credit under section 19A of the A New Tax System (Goods and Services Tax Transition) Act 1999 is assessable income at the time it is attributed to a * tax period (for a credit under section 19A).
125 Subsection 995 - 1(1) ( paragraph ( c) of the definition of BAS provisions )
Omit "system); and", substitute "system).".
126 Subsection 995 - 1(1) ( paragraph ( e) of the definition of BAS provisions )
Repeal the paragraph.
International Organisations (Privileges and Immunities) Act 1963
127 Section 11A
Repeal the section.
128 At the end of paragraph 7(a) of Part I of the Third Schedule
Add "and".
129 Paragraph 7(b) of Part I of the Third Schedule
Repeal the paragraph.
Overseas Missions (Privileges and Immunities) Act 1995
130 Paragraph 12(1)(a)
Repeal the paragraph.
Note: The heading to section 12 is altered by omitting " sales tax, ".
131 Subsection 12(2)
Omit "sales tax,".
Primary Industries and Energy Research and Development Act 1989
132 Subsection 4(1) (definition of tobacco levy )
Repeal the definition.
133 Subsection 32(1)
Omit "Subject to subsection ( 3), where", substitute "If".
134 Subsection 32(3)
Repeal the subsection.
135 Subsection 110(1)
Omit "Subject to subsection ( 3), where", substitute "If".
136 Subsection 110(3)
Repeal the subsection.
Snowy Mountains Engineering Corporation Act 1970
137 Section 39M ( paragraphs ( a) and (b) of the definition of tax )
Repeal the paragraphs.
Special Broadcasting Service Act 1991
138 Section 68
Omit all the words after "Territory".
Taxation Administration Act 1953
139 Subsection 8AAB(5) (table items 5 to 7, 21 and 22)
Repeal the items.
140 Subsection 8B(5)
Repeal the subsection.
141 Paragraph 8C(1)(c)
Repeal the paragraph.
142 Paragraphs 8J(2)(f), (g), (m), (n) and (na)
Repeal the paragraphs.
143 Paragraph 8J(2)(pa)
Omit "Act; or", substitute "Act.".
144 Paragraphs 8J(2)(q) to (r)
Repeal the paragraphs.
145 Section 14ZQ (definition of appealable objection decision )
Repeal the definition, substitute:
"appealable objection decision" means an objection decision other than one made on a taxation objection under section 14E of this Act.
146 Section 14ZQ ( paragraphs ( c) to (f) of the definition of delayed administration (beneficiary) objection )
Repeal the paragraphs.
147 Section 14ZQ (definition of ineligible sales tax remission decision )
Repeal the definition.
148 Section 14ZQ (definition of registration - type sales tax decision )
Repeal the definition.
149 Section 14ZQ (definition of reviewable objection decision )
Repeal the definition, substitute:
"reviewable objection decision" means an objection decision that is not an ineligible income tax remission decision.
150 Section 14ZQ (definition of Sales Tax Assessment Act )
Repeal the definition.
151 Subsection 14ZR(2)
Omit all the words after paragraph ( b), substitute:
and (c) the objection decision is to any extent an ineligible income tax remission decision;
then, this Part has effect, in relation to any review or appeal, as if so much of the objection decision as consists of one or more ineligible income tax remission decisions were taken to be a separate objection decision.
152 Section 14ZT
Repeal the section.
153 Paragraph 14ZZB(1)(a)
Omit "(other than a reviewable objection decision that relates to a registration - type sales tax decision)".
154 Subsection 14ZZB(2)
Omit "(other than a reviewable objection decision that relates to a registration - type sales tax decision)".
155 Section 14ZZH
Repeal the section.
156 Sections 14ZZM and 14ZZR
Omit "(other than a registration - type sales tax decision)".
157 Section 250 - 10(2) in Schedule 1 (table items 150 to 165)
Repeal the items.
Taxation (Interest on Overpayments and Early Payments) Act 1983
158 Subsection 3(1) ( subparagraph ( d)(ii) of the definition of decision to which this Act applies )
Omit "assessment; or", substitute "assessment.".
159 Subsection 3(1) ( paragraph ( e) of the definition of decision to which this Act applies )
Repeal the paragraph.
160 Subsection 3(1) (definition of objection )
Repeal the definition, substitute:
"objection" means a taxation objection within the meaning of Part IVC of the Taxation Administration Act 1953 .
161 Subsection 3(4)
Repeal the subsection.
162 Section 3C (table items 100, 105, 115, 125, 130, 135 and 140 in the definition of relevant tax )
Repeal the items.
163 Section 12
Repeal the section.
164 Section 75AT ( paragraph ( a) of the definition of New Tax System changes )
After "of the", insert "former".
165 Section 75AT ( paragraph ( b) of the definition of New Tax System changes )
After "in the", insert "former".
Trans - Tasman Mutual Recognition Act 1997
166 Paragraph 1(1)(c) of Part 1 of Schedule 1
Omit "wholesale sales tax (Commonwealth) and".
167 Clause 5 of Part 2 of Schedule 1
Omit " Sales Tax Assessment Act 1992 of the Commonwealth".
168 Clause 5 of Part 2 of Schedule 1
Omit " Sales Tax (Exemptions and Classifications) Act 1992 of the Commonwealth".
169 Title
Omit " through payments of wool tax ".
170 Section 3
Omit "through payments of wool tax".
171 Section 4 (definition of Administration Act )
Repeal the definition.
172 Section 4 (definition of carpet wool )
Repeal the definition.
173 Section 4 (definition of sale value )
Repeal the definition.
174 Section 4 (definition of wool tax )
Repeal the definition.
175 Section 4 (definition of Wool Tax Act )
Repeal the definition.
176 Part 7
Repeal the Part.
Wool Services Privatisation Act 2000
177 Section 7 (definition of wool tax )
Repeal the definition.
178 Paragraph 31(1)(a)
Omit "wool tax and".
179 Subsections 31(5) and (6)
Repeal the subsections, substitute:
Overall limit on appropriation for category A payments
(5) For category A payments, the total limit on the appropriation is the total amount of wool levy received by the Commonwealth. For this purpose, amounts received by the Commonwealth as penalties for late payment of wool levy are to be treated as amounts of wool levy.
Overall limit on appropriation for category B payments
(6) For category B payments, the total limit on the appropriation is the total amount of wool levy received by the Commonwealth. For this purpose, amounts received by the Commonwealth as penalties for late payment of wool levy are not to be treated as amounts of wool levy.