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

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

Act No. 86 of 1999 as amended

[Note: This Act was repealed by Act No. 101 of 2006 on 14 September 2006

For transitional and application provisions see Act No. 101, 2006, Schedule 6 (items 5–11)]

This compilation was prepared on 20 July 2000

taking into account amendments up to Act No. 92 of 2000

The text of any of those amendments not in force

on that date is appended in the Notes section

The operation of amendments that have been incorporated may be

affected by application provisions that are set out in the Notes section

Prepared by the Office of Legislative Drafting and Publishing,

Attorney‑General’s Department, Canberra

Contents

An Act to implement A New Tax System by ending sales tax, and for related purposes

1Short title [see Note 1]

This Act may be cited as the A New Tax System (End of Sales Tax) Act 1999.

2Commencement [see Note 1]

1. (1)

   This Act commences, or is taken to have commenced:

   1. (a)

      after all the provisions listed in subsection (2) have commenced; and

   2. (b)

      on the last day on which any of those provisions commenced.

2. (2)

   These are the provisions:

   1. (a)

      section 1‑2 of the A New Tax System (Goods and Services Tax) Act 1999;

   2. (b)

      section 2 of the A New Tax System (Goods and Services Tax Imposition—Excise) Act 1999;

   3. (c)

      section 2 of the A New Tax System (Goods and Services Tax Imposition—Customs) Act 1999;

   4. (d)

      section 2 of the A New Tax System (Goods and Services Tax Imposition—General) Act 1999;

   5. (e)

      section 2 of the A New Tax System (Goods and Services Tax Administration) Act 1999.

3End of sales tax

1. (1)

   No sales tax is payable on an assessable dealing if the time of the dealing (as specified in column 4 of Table 1 in Schedule 1 to the Sales Tax Assessment Act 1992) is on or after the day on which this Act commences.

2. (1A)

   However, if the assessable dealing is in respect of a supply to which section 6A of the A New Tax System (Goods and Services Tax Transition) Act 1999 applies, this section does not apply unless the time of dealing is after the end of the transition trading period (within the meaning of that section).

3. (2)

   In this section:

assessable dealing has the same meaning as in the Sales Tax Assessment Act 1992.

sales tax has the same meaning as in the Sales Tax Assessment Act 1992

Notes to theA New Tax System (End of Sales Tax) Act 1999

Note 1

The A New Tax System (End of Sales Tax) Act 1999 as shown in this compilation comprises Act No. 86, 1999 amended as indicated in the Tables below.

Table of Acts

Act Number and year Date of Assent Date of commencement Application, saving or transitional provisions

A New Tax System (End of Sales Tax) Act 1999	86, 1999	8 July 1999	1 July 2000
Indirect Tax Legislation Amendment Act 2000	92, 2000	30 June 2000	Schedule 10A (item 1): Royal Assent (a)	—

(a) The A New Tax System (End of Sales Tax) Act 1999 was amended by Schedule 10A (item 1) only of the Indirect Tax Legislation Amendment Act 2000, subsection 2(2) of which provides as follows:

1. (2)

   Section 1 and this section, and Schedules 10 and 10A (other than item 5 of Schedule 10A), commence on the day on which this Act receives the Royal Assent.

Table of Amendments

ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted
Provision affected	How affected
S. 3.........................................	am. No. 92, 2000