A New Tax System (Goods and Services Tax Transition) Regulations 2000 (Cth)

A New Tax System (Goods and Services Tax Transition) Regulations 2000

Statutory Rules 2000 No. 111 as amended

made under the

A New Tax System (Goods and Services Tax Transition) Act 1999

This compilation was prepared on 13 July 2010

taking into account amendments up to SLI 2010 No. 208

Prepared by the Office of Legislative Drafting and Publishing,

Attorney‑General’s Department, Canberra

Contents

Part 1 Preliminary

Part 1A Agreements also spanning 1 July 2005

Part 3 Special transitional rules

Part 4 New Tax System changes — prescribed changes

Part 1Preliminary

  1Name of Regulations [see Note 1]

 These Regulations are the A New Tax System (Goods and Services Tax Transition) Regulations 2000.

2Commencement [see Note 1]

 These Regulations commence on gazettal.

3Definitions

 In these Regulations, unless the contrary intention appears:

Act means the A New Tax System (Goods and Services Tax Transition) Act 1999.

Approved form has the meaning given by section 995‑1 of the Income Tax Assessment Act 1997.

Car has the meaning given by section 995‑1 of the Income Tax Assessment Act 1997.

Part 1AAgreements also spanning 1 July 2005

3ASpecification of persons for definition of arbitrator

1. (1)

   For the definition of arbitrator in section 15B of the Act, a person who is a member of a body mentioned in the table is specified.

 

Item	Body
1	The Institute of Arbitrators and Mediators Australia
2	The Australian Commercial Disputes Centre
3	The Chartered Institute of Arbitrators Australia
4	LEADR

1. (2)

   For the definition of arbitrator in section 15B of the Act, each body mentioned in the table is specified.

 

Item	Body
1	The Institute of Arbitrators and Mediators Australia
2	The Australian Commercial Disputes Centre
3	The Chartered Institute of Arbitrators Australia
4	LEADR

Part 3Special transitional rules

  7Acupuncture, naturopathy and herbal medicine (Act s 21 (2))

1. (1)

   For subsection 21 (2) of the Act, this regulation sets out requirements that a supplier of acupuncture, naturopathy or herbal medicine services must meet for a supply of a service performed by the supplier before 1 July 2003 to be GST‑free.

   Note   For a supply of an acupuncture, naturopathy or herbal medicine service to be GST‑free, it must also be a supply that would generally be accepted, in the profession associated with supplying services of the relevant kind, as being necessary for the appropriate treatment of the recipient of the supply: see paragraph 38‑10 (1) (c) of the GST Act.

2. (2)

   If the law of the State or Territory in which the acupuncture, naturopathy or herbal medicine service is performed requires a person who performs a service of that kind to have a permission or approval, or to be registered, the supplier must have the permission, approval or registration.

3. (3)

   If subregulation (2) does not apply, the supplier must meet the requirements of subregulation (4) or (5).

4. (4)

   If the supplier commenced practising in the relevant discipline on or before 8 July 1999, the supplier must:

   1. (a)

      have been a member of a national professional association of practitioners in the discipline on 8 July 1999 and be a member of an association of that kind when the service is performed; or

   2. (b)

      before the service is performed:

      1. (i)

         have satisfied the requirements for the award of a diploma, advanced diploma or degree in the discipline by completing an accredited course of study; or

      2. (ii)

         have an overseas qualification in the discipline that is assessed by the relevant assessing authority for the discipline as being the equivalent of a diploma, advanced diploma or degree in the discipline.

5. (5)

   If the supplier commenced practising in the relevant discipline after 8 July 1999, the supplier must, before the service is performed:

   1. (a)

      have satisfied the requirements for the award of a diploma, advanced diploma or degree in the discipline by completing an accredited course of study; or

   2. (b)

      have an overseas qualification in the discipline that is assessed by the relevant assessing authority for the discipline as being the equivalent of a diploma, advanced diploma or degree in the discipline.

6. (6)

   In this regulation:

   accredited course of study means any of the following courses:

   1. (a)

      a course accredited as a higher education course by the authority responsible for the accreditation of higher education courses in the State or Territory in which the course is conducted;

   2. (b)

      a course conducted, and accredited as a higher education course, by a higher education institution authorised by a law of the Commonwealth, or of the State or Territory in which the institution is located, to accredit its own higher education courses;

   3. (c)

      a course accredited by:

      1. (i)

         the authority responsible for the accreditation of vocational education and training courses in the State or Territory in which the course is conducted; or

      2. (ii)

         if the State or Territory in which the course is conducted recognises the accreditation of vocational education and training courses in another State or Territory — the authority responsible for the accreditation of vocational education and training courses in that other State or Territory.

   relevant assessing authority, for a discipline, means the relevant assessing authority for the discipline specified by the Minister for Immigration and Multicultural Affairs for the purposes of regulation 2.26B of the Migration Regulations 1994.

8Compulsory third party schemes (Act s 23)

1. (1)

   For paragraph (a) of the definition of compulsory third party scheme in subsection 23 (2) of the Act, each statutory compensation scheme mentioned in Part 1 of Schedule 1 is specified.

2. (2)

   For paragraph (b) of the definition of compulsory third party scheme in subsection 23 (2) of the Act, each scheme or arrangement mentioned in Part 2 of Schedule 1 is specified.

Part 4New Tax System changes — prescribed changes

  9Source of power for this Part

 This Part is made for paragraph (d) of the definition of New Tax System changes in subsection 15L (3) of the Act.

10Tobacco excise duty and tobacco customs duty

 The following changes are prescribed:

1. (a)

   the change in the tobacco excise duty, as provided for in Excise Tariff Proposal No. 2 (1999);

2. (b)

   the change in the tobacco customs duty, as provided for in Customs Tariff Proposal No. 6 (1999).

Note   At the commencement of these Regulations, Excise Tariff Proposal No. 2 (1999) and Customs Tariff Proposal No. 6 (1999) were not available on the Internet.

11Luxury car tax

 (1) The introduction of the luxury car tax under the A New Tax System (Luxury Car Tax) Act 1999 is a prescribed change.

(2)

The imposition of the luxury car tax under the following Acts is a prescribed change:

 (a) A New Tax System (Luxury Car Tax Imposition — Customs) Act 1999;

1. (b)

   A New Tax System (Luxury Car Tax Imposition — Excise) Act 1999;

2. (c)

   A New Tax System (Luxury Car Tax Imposition — General) Act 1999.

12Wine equalisation tax

1. (1)

   The introduction of the wine equalisation tax under the A New Tax System (Wine Equalisation Tax) Act 1999 is a prescribed change.

2. (2)

   The imposition of the wine equalisation tax under the following Acts is a prescribed change:

   (a) A New Tax System (Wine Equalisation Tax Imposition —Customs) Act 1999;

   (b) A New Tax System (Wine Equalisation Tax Imposition —Excise) Act 1999;

   1. (c)

      A New Tax System (Wine Equalisation Tax Imposition —General) Act 1999.

13Abolition of accommodation levy

The abolition of the accommodation levy in New South Wales on or after 1 July 2000 by section 5A of the Accommodation Levy Act 1997 (NSW) is a prescribed change.

Note 1   Section 5A of the Accommodation Levy Act 1997 (NSW) is one of several amendments of that Act made by Schedule 1 to the State Revenue Legislation Further Amendment Act 1999 (NSW).

Note 2   The following are available on the Internet at Accommodation Levy Act 1997 (NSW);

(b) the State Revenue Legislation Further Amendment Act 1999 (NSW).

14Alcohol excise, alcohol customs duty and alcohol excise duty

 The following changes are prescribed:

1. (a)

   the change in the alcohol excise under the Customs Tariff Proposal No. 2 (2000);

2. (b)

   the change in the alcohol excise under the Excise Tariff Proposal No. 2 (2000);

3. (c)

   the change in the alcohol customs duty under the Customs Tariff Proposal No. 3 (2001);

4. (d)

   the change in the alcohol excise duty under the Excise Tariff Proposal No. 4 (2001).

Note   Customs Tariff Proposal No. 3 (2001) and Excise Tariff Proposal No. 4 (2001) are both available on the Internet at level="5">15Petroleum products excise and petroleum excise duty

 The following changes are prescribed:

1. (a)

   the change in the petroleum products excise under the Customs Tariff Proposal No. 4 (2000);

2. (b)

   the change in the petroleum products excise under the Excise Tariff Proposal No. 3 (2000);

3. (c)

   the change in the rate of petroleum products excise duty under the Customs Tariff Proposal No. 2 (2001);

4. (d)

   the change in the rate of petroleum products excise duty under the Excise Tariff Proposal No. 3 (2001).

Note   Customs Tariff Proposal No. 2 (2001) and Excise Tariff Proposal No. 3 (2001) are both available on the Internet at level="5">16Diesel fuel rebate – change in declared rate

 The following changes are prescribed:

1. (a)

   the change in the rate of the diesel fuel rebate declared by the Minister under subsection 164 (5A) of the Customs Act 1901 in the Notice of Declared Rate in respect of Diesel Fuel Rebate, Notice No. 2 (2000);

2. (b)

   the change in the rate of the diesel fuel rebate declared by the Minister under subsection 78A (5A) of the Excise Act 1901 in the Notice of Declared Rate in respect of Diesel Fuel Rebate, Notice No. 2 (2000);

3. (c)

   the change in the rate of the diesel fuel rebate declared by the Minister under subsection 164 (5AAC) of the Customs Act 1901 in the Notice of Declared Rate in respect of Diesel Fuel Rebate, Notice No. 1 (2000);

4. (d)

   the change in the rate of the diesel fuel rebate declared by the Minister under subsection 78A (5AAC) of the Excise Act 1901 in the Notice Of Declared Rate in respect of Diesel Fuel Rebate, Notice No. 1 (2000).

Note 1   Each Notice of Declared Rate in respect of Diesel Fuel Rebate mentioned in this regulation is available in the Gazette identified, for the Notice, in the following paragraphs:

(a) for Notice No. 2 (2000) declared by the Minister under subsection 164 (5A) of the Customs Act 1901 — Special Gazette No. S 368, Friday 30 June 2000;

(b) for Notice No. 2 (2000) declared by the Minister under subsection 78A (5A) of the Excise Act 1901 — Special Gazette No. S 368, Friday 30 June 2000;

(c) for Notice No. 1 (2000) declared by the Minister under subsection 164 (5AAC) of the Customs Act 1901 — Special Gazette No. S 378, Friday 4 July 2000;

(d) for Notice No. 1 (2000) declared by the Minister under subsection 78A (5AAC) of the Excise Act 1901 — Special Gazette No. S 376, Monday 3 July 2000.

Note 2   At the commencement of these Regulations, the Special Gazettes mentioned in Note 1 were not available on the Internet.

17Diesel and alternative fuels grants scheme

 The introduction of the diesel and alternative fuels grants scheme under the Diesel and Alternative Fuels Grants Scheme Act 1999 is a prescribed change.

18Fuel sales grants

 The introduction of fuel sales grants under the Fuel Sales Grants Act 2000 is a prescribed change.

19Wholesale sales tax equivalency payments – liability to pay abolished for certain government business enterprises

 The abolition of the liability of State and Territory government business enterprises to pay wholesale sales tax equivalency payments is a prescribed change.

20Tourism marketing duty – abolition in Northern Territory

 For paragraph (d) of the definition of New Tax System changes in subsection 15L (3) of the Act, the abolition of the tourism marketing duty in the Northern Territory, as provided for by Part 2 of the Financial Relations Agreement (Consequential Provisions) Act, is a prescribed change.

Note   It would be necessary to consult a historical version of Northern Territory legislation to find the provision or provisions that abolished the tourism marketing duty in the Northern Territory. Historical Northern Territory legislation is available on the Internet at level="5">21Abolition of liability to pay financial institutions duty

 For paragraph (d) of the definition of New Tax System changes in subsection 15L (3) of the Act, the abolition of the liability to pay financial institutions duty, as provided for by the following laws, is a prescribed change:

1. (a)

   Schedule 10 to the Intergovernmental Agreement Implementation (GST) Act 2000 (NSW);

2. (b)

   Part 5 of the National Taxation Reform (Consequential Provisions) Act 2000 (Vic);

3. (c)

   Part 2 of the Financial Relations Agreement (Consequential Provisions) Act 1999 (WA);

4. (d)

   Part 5 of the National Tax Reform (State Provisions) Act 2000 (SA);

5. (e)

   Part 5 of the National Taxation Reform

   (Commonwealth–State Relations) Act 1999 (Tas);

6. (f)

   Part 3 of the Financial Relations Agreement Consequential Amendments Act 2000 (ACT);

7. (g)

   Part 5 of the Financial Relations Agreement (Consequential Provisions) Act 2000 (NT).

Note   Some of this legislation has been amended or repealed since it was first enacted. It may be necessary to consult a historical version of State or Territory legislation to find the provision or provisions that abolished the liability to pay financial institutions duty. Historical legislation for each State and Territory is located on the following websites:

(a) New South Wales — Australia — Australia — Capital Territory — Territory — level="5">22Abolition of liability to pay stamp duty on quoted marketable securities

 For paragraph (d) of the definition of New Tax System changes in subsection 15L (3) of the Act, the abolition of theliability to pay stamp duty on quoted marketable securities, as provided for by the following laws, is a prescribed change:

1. (a)

   Schedule 2 to the Intergovernmental Agreement Implementation (GST) Act 2000 (NSW);

2. (b)

   Part 7 of the National Taxation Reform (Consequential

Provisions) Act 2000 (Vic);

1. (c)

   Part 5 of the GST and Related Matters Act 2000 (Qld);

2. (d)

   Part 5 of the Financial Relations Agreement (Consequential Provisions) Act 1999 (WA);

3. (e)

   Part 8 of the National Tax Reform (State Provisions) Act 2000 (SA);

4. (f)

   Part 2 of the Financial Relations Agreement Consequential Amendments Act 2000 (ACT);

5. (g)

   Part 6 of the Financial Relations Agreement (Consequential Provisions) Act 2000 (NT).

Note   Some of this legislation has been amended or repealed since it was first enacted. It may be necessary to consult a historical version of State or Territory legislation to find the provision or provisions that abolished the liability to pay stamp duty on quoted marketable securities. Historical legislation for each State and Territory is located on the following websites:

(a) New South Wales — Australia — Australia — Capital Territory — Territory —

Schedule 1Compulsory third party schemes

(regulation 8)

   

Item	Statutory compensation scheme	Australian law
101	Compensation scheme for victims of motor accidents	Motor Accidents Act 1988 (NSW) Motor Accidents Compensation Act 1999 (NSW)
102	Compulsory third party transport accident compensation scheme	Transport Accident Act 1986 (Vic)
103	Statutory insurance scheme	Motor Accident Insurance Act 1994 (Qld)
104	Compulsory third party insurance scheme	Motor Vehicle (Third Party Insurance) Act 1943 (WA)
105	Third party insurance scheme	Motor Vehicles Act 1959 (SA)
106	Compulsory third party insurance scheme	Road Transport (General) Act 1999 (ACT)
107	Motor accidents compensation scheme	Motor Accidents (Compensation) Act1979 (NT)
108	Motor accidents insurance scheme	Motor Accidents (Liabilities and Compensation) Act 1973 (Tas)

Notes to the A New Tax System (Goods and Services Tax Transition) Regulations 2000

Note 1

The A New Tax System (Goods and Services Tax Transition) Regulations 2000 (in force under the A New Tax System (Goods and Services Tax Transition) Act 1999) as shown in this compilation comprise Statutory Rules 2000 No. 111 amended as indicated in the Tables below.

Table of Instruments

Year and number	Date of notification in Gazette or FRLI registration	Date of commencement	Application, saving or transitional provisions
2000 No. 111	15 June 2000	15 June 2000
2002 No. 89	9 May 2002	1 July 2000	—
2005 No. 24	10 Mar 2005 (see F2005L00538)	11 Mar 2005	—
2005 No. 63	8 Apr 2005 (see F2005L00849)	9 Apr 2005	—
2006 No. 216	14 Aug 2006 (see F2006L02613)	Rr. 1–10 and Schedule 2: 14 Sept 2006 (see r. 2 (a))	—
2010 No. 208	12 July 2010 (see F2010L01944)	13 July 2010	—

Table of Amendments

ad. = added or inserted  am. = amended rep. = repealed rs. = repealed and substituted
Provision affected	How affected
Part 1A
Part 1A...................................	ad. 2005 No. 24
R. 3A.......................................	ad. 2005 No. 24
am. 2005 No. 63
Part 2
Part 2......................................	rep. 2006 No. 216
Rr. 4–5....................................	rep. 2006 No. 216
Part 3
R. 6.........................................	rep 2006 No. 216
Part 4
Part 4......................................	ad. 2010 No. 208
R. 9.........................................	ad. 2010 No. 208
R. 10.......................................	ad. 2010 No. 208
R. 11.......................................	ad. 2010 No. 208
R. 12.......................................	ad. 2010 No. 208
R. 13.......................................	ad. 2010 No. 208
R. 14.......................................	ad. 2010 No. 208
R. 15.......................................	ad. 2010 No. 208
R. 16.......................................	ad. 2010 No. 208
R. 17.......................................	ad. 2010 No. 208
R. 18.......................................	ad. 2010 No. 208
R. 19.......................................	ad. 2010 No. 208
R. 20.......................................	ad. 2010 No. 208
R. 21.......................................	ad. 2010 No. 208
R. 22.......................................	ad. 2010 No. 208
Schedule 1
Schedule 1.............................	am. 2002 No. 89