Primary Industries (Excise) Levies (GST Consequential Amendments) Act 2000 (Cth)
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The Parliament of Australia enacts:
This Act may be cited as the
Primary Industries (Excise) Levies (GST Consequential Amendments) Act 2000 .
This Act commences, or is taken to have commenced, immediately after the commencement of the
A New Tax System (Goods and Services Tax) Act 1999 .
Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.
Schedule 1 — Primary Industries (Excise) Levies Act 1999
Add:
(2) Despite section 177‑12 of the
A New Tax System (Goods and Services Tax) Act 1999 , the reference in the definition ofsale value to the price paid for deer velvet is taken not to include the net GST that is included in that price.(3) In subclause (2),
net GST has the same meaning as in theA New Tax System (Goods and Services Tax) Act 1999 .
Add:
(2) Despite section 177‑12 of the
A New Tax System (Goods and Services Tax) Act 1999 , a reference in the definition ofsale value to the price of leviable fibre, or the amount paid for leviable fibre, is taken not to include the net GST that is included in that price or amount.(3) In subclause (2),
net GST has the same meaning as in theA New Tax System (Goods and Services Tax) Act 1999 .
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