Sales Tax (Excise) (Industrial Safety Equipment) Act 2000 (Cth)

Sales Tax (Excise) (Industrial Safety Equipment) Act 2000

No. 97, 2000

Sales Tax (Excise) (Industrial Safety Equipment) Act 2000

No. 97, 2000

An Act relating to sales tax

Contents

Sales Tax (Excise) (Industrial Safety Equipment) Act 2000

No. 97, 2000

An Act relating to sales tax

[Assented to 6 July 2000]

The Parliament of Australia enacts:

Part 1Preliminary 1Short title

This Act may be cited as the Sales Tax (Excise) (Industrial Safety Equipment) Act 2000.

2Commencement

This Act commences on the day on which it receives the Royal Assent.

3Object of Act

The object of this Act is to modify the provisions of the Sales Tax (Exemptions and Classifications) Act 1992, in so far as they deal with tax imposed by the Sales Tax Imposition (Excise) Act 1992.

4This Act taken to be a sales tax amending Act for certain purposes

For the purposes of section 129 of the Sales Tax Assessment Act 1992, this Act is taken to be a sales tax amending Act.

5Meaning of first taxing day

In this Act:

first taxing day has the same meaning as in the Sales Tax Assessment Act 1992.

Part 2Modification commencing on the first taxing day 6Modification of the Sales Tax (Exemptions and Classifications) Act 1992

The provisions of the Sales Tax (Exemptions and Classifications) Act 1992, as amended from time to time and as modified to have a specified effect by any other Act, have effect, in so far as they deal with tax imposed by the Sales Tax Imposition (Excise) Act 1992, as if:

1. (a)

   they were modified as set out in Schedule 1 to this Act; and

2. (b)

   that modification applied to dealings with goods on or after the first taxing day.

Schedule 1—Modification commencing on the first taxing day

Sales Tax (Exemptions and Classifications) Act 1992

1

Item 20 of Schedule 1

Omit “ordinarily”, substitute “mainly”.

(75/00)

[Minister’s second reading speech made in—

House of Representatives on 11 May 2000

Senate on 5 June 2000]