Goods and Services Tax Consequential Regulations 2000 (ACT)

Goods and Services Tax Consequential Regulations 2000

Subordinate Law 2000 No 34

The Australian Capital Territory Executive makes the following regulations under the Goods and Services Tax (Temporary Transitional Provisions) Act 2000.

Dated 1 August 2000.

brendan smyth

Minister

gary humphries

Minister

1. Name of regulations

   These regulations are the Goods and Services Tax Consequential Regulations 2000.

2. Commencement

   These regulations commence on 1 July 2000, immediately after the commencement of the Gambling Legislation (GST) Amendment Act 2000.

Note      Those provisions of regulations that provide for the name and commencement of the regulations automatically commence on the date of notification of the regulations (see Interpretation Act 1967, s 10B, as applied by Subordinate Laws Act 1989, s 9).

1. Amendment of the Gaming Machine Act 1987

2. The Act amended by this section is the Gaming Machine Act 1987.

3. Section 58A is amended by omitting from subsection (1) “was liable for a global GST amount (the GST paid) for a GST tax period that ended during a month” and substituting “paid to the Commonwealth, during a month, an amount in respect of the licensee’s liability for a global GST amount (the GST paid)”.

Endnote

Notification

1. Notified in Gazette 2000 No S42 on 7 August 2000.

©  Australian Capital Territory 2000