A New Tax System (Goods and Services Tax) Amendment Regulations 2003 (No. 2) (Cth)

A New Tax System (Goods and Services Tax) Amendment Regulations 2003 (No. 2)1

Statutory Rules 2003 No. 732

I, PETER JOHN HOLLINGWORTH, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the A New Tax System (Goods and Services Tax) Act 1999.

Dated 16 April 2003

PETER HOLLINGWORTH

Governor-General

By His Excellency’s Command

HELEN COONAN

Minister for Revenue and Assistant Treasurer

1Name of Regulations

These Regulations are the A New Tax System (Goods and Services Tax) Amendment Regulations 2003 (No. 2).

2Commencement

These Regulations commence on 1 May 2003.

3Amendment of A New Tax System (Goods and Services Tax) Regulations 1999

Schedule 1 amends the A New Tax System (Goods and Services Tax) Regulations 1999.

Schedule 1Amendments

(regulation 3)

  

[1]Paragraph 51-5.01 (1) (m)

omit

activities.

insert

activities;

[2]After paragraph 51-5.01 (1) (m)

insert

1. (n)

   transportation.

Notes

1. These Regulations amend Statutory Rules 1999 No. 245, as amended by 2000 Nos. 49, 77, 89, 110, 268 and 363; 2001 Nos. 48 and 126; 2002 No. 88; 2003 No. 37.

2. Notified in the Commonwealth of Australia Gazette