A New Tax System (Goods and Services Tax) Amendment Regulations 2003 (No. 3) (Cth)

A New Tax System (Goods and Services Tax) Amendment Regulations 2003 (No. 3)1

Statutory Rules 2003 No. 1902

I, GUY STEPHEN MONTAGUE GREEN, Administrator 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 17 July 2003

G. S. M. GREEN

Administrator

By His Excellency’s Command

NICK MINCHIN

Minister for Finance and Administration

for the 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. 3).

2Commencement

These Regulations are taken to have commenced on 1 July 2000.

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]After Division 78

insert

Division 79Compulsory third party schemes

79-35.01Meaning of CTP ancillary payment or supply

For paragraph 79-35 (3) (b) of the Act, the following kinds of payments are specified:

1. (a)

   a payment for medical treatment provided by a medical practitioner;

2. (b)

   a payment for surgical treatment provided by a medical practitioner;

3. (c)

   a payment for treatment provided by a registered nurse;

4. (d)

   a payment for dental treatment;

5. (e)

   a payment for hospital treatment;

6. (f)

   a payment for ambulance services;

7. (g)

   a payment for the conveyance of an injured person to obtain emergency medical treatment;

8. (h)

   a payment for the cost of travel for a medical practitioner or registered nurse to provide medical treatment;

9. (i)

   a payment of an amount determined under section 25A of the Territory Insurance Office Act of the Northern Territory;

10. (j)

    a payment made according to a bulk-billing arrangement under section 54 of the Motor Accidents Compensation Act 1999 of New South Wales.

Note For section 79-35 of the Act, the payments mentioned in this regulation are to be made under a compulsory third party scheme. Section 79-35 sets out other requirements in relation to payments and supplies to which the Act relates.

[2]After Part 4-7

insert

Part 6-3Regulations relating to the Dictionary in the Act

Division 195Dictionary

195-1.01Compulsory third party schemes

For paragraph (b) of the definition of compulsory third party scheme in section 195-1 of the Act, each scheme or arrangement mentioned in Schedule 11 is specified.

[3]Schedule 10, items 5, 7, 10, 12, 15, 17, 20 and 21

omit

[4]After Schedule 10

insert

Schedule 11Compulsory third party schemes

(regulation 195-1.01)

Item	Scheme or arrangement	Australian law
1	Compensation scheme for victims of motor accidents	Motor Accidents Act 1988 (NSW) Motor Accidents Compensation Act 1999 (NSW)
2	Compulsory third party transport accident compensation scheme	Transport Accident Act 1986 (Vic)
3	Statutory insurance scheme	Motor Accident Insurance Act 1994 (Qld)
4	Compulsory third party insurance scheme	Motor Vehicle (Third Party Insurance) Act 1943 (WA)
5	Third party insurance scheme	Motor Vehicles Act 1959 (SA)
6	Compulsory third party insurance scheme	Road Transport (General) Act 1999 (ACT)
7	Motor accidents compensation scheme	Motor Accidents (Compensation) Act (NT)
8	Motor accidents insurance scheme	Motor Accidents (Liabilities and Compensation) Act 1973 (Tas)

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 Nos. 37 and 73.

2. Notified in the Commonwealth of Australia Gazette