DETERMINATION
AS THE OFFICER TO WHOM RELEVANT POWER HAS BEEN
DELEGATED BY THE COMMISSIONER OF TAXATION, I
HEREBY DETERMINE THAT FOR THE PURPOSES OF SECTION 9
OF THE A NEW TAX SYSTEM ( GOODS AND SERVICES TAX
TRANSITION ) ACT 1999 THE APPLICABLE DATE IS 1 NOVEMBER
1999.
Section 9 of that Act provides that the Commissioner determine a date
from which Parts 2-5 and 4-5 of the A New Tax System (Goods and
Services Tax ) Act 1999 and any other provisions of the GST law so far
as they relate to registration apply. By this determination Part 2-5 and
Part 4-5 of the GST Act apply on and after 1 November 1999.
Dated this twenty-seventh day of October 1999
Signed by Lawrie Hill
(Assistant Commissioner of Taxation, Goods and Services Tax Program, Brisbane CBD)
Overview
The A New Tax System (Goods and Services Tax Transition) Act 1999 was enacted to facilitate the introduction of the Goods and Services Tax (GST) in Australia, addressing the gap in the tax system that needed a transition mechanism to implement this significant reform. The Act was introduced by the Australian Parliament with the policy objective of ensuring a smooth transition to the GST, which was designed to replace the previous federal wholesale tax system. The determination made under section 9 of this Act by the Officer designates 1 November 1999 as the applicable date for the application of specific parts of the A New Tax System (Goods and Services Tax) Act 1999, ensuring that the provisions relating to registration and other GST-related matters commence on that date. This legislative instrument was signed by Lawrie Hill, Assistant Commissioner of Taxation, Goods and Services Tax Program, Brisbane CBD, on 27 October 1999, solidifying the implementation timeline for the GST transition.
Scope and Application
The legislative instrument F2007B00231, issued under the authority of the Commissioner of Taxation, specifies the applicable date for the application of Parts 2-5 and 4-5 of the A New Tax System (Goods and Services Tax) Act 1999. This determination applies to all entities and individuals required to register under the Goods and Services Tax (GST) provisions. The instrument sets the applicable date as 1 November 1999, thus mandating that from this date, the specified parts of the GST Act and any related provisions concerning registration are enforceable. The instrument extends its reach across the Commonwealth of Australia, encompassing all states and territories, thereby ensuring a uniform application of the GST law. Notably, this determination does not introduce any exclusions or exemptions beyond what is already outlined in the primary Act, and its implementation is straightforward without reliance on further subordinate instruments.
Key Provisions
The main operative sections of this legislative instrument are sections 9 of the A New Tax System (Goods and Services Tax Transition) Act 1999 and the determination made by Lawrie Hill, the Assistant Commissioner of Taxation, Goods and Services Tax Program, Brisbane CBD. Section 9 of the Act empowers the Commissioner of Taxation to determine a date from which certain parts of the GST Act and related provisions will apply. The determination by Lawrie Hill sets this applicable date as 1 November 1999, thereby activating Parts 2-5 and 4-5 of the A New Tax System (Goods and Services Tax) Act 1999, as well as any other provisions of the GST law related to registration.
The obligations and requirements imposed by this legislation primarily concern the application of the GST regime to businesses and entities. Specifically, from 1 November 1999, businesses that meet the threshold for GST registration must comply with the registration requirements stipulated in Parts 2-5 and 4-5 of the GST Act. These sections deal with the registration process, obligations of registered entities, and the responsibilities of the Commissioner of Taxation in administering the GST system. Businesses need to ensure they are aware of their obligations under these parts, including the timely registration, accurate reporting of GST, and the payment of GST to the Commissioner.
In terms of consequences for non-compliance, the GST Act includes various offences and penalties for breaches of its provisions. For instance, failure to register for GST when required can result in civil penalties, including fines. The maximum penalty for each day of non-compliance can be significant, and ongoing non-compliance can escalate these penalties. Additionally, there are criminal penalties for deliberate or reckless non-compliance, which can lead to fines and imprisonment. The specific penalties are detailed in the GST Act and can vary depending on the nature and severity of the breach. The legislation also provides for the Commissioner to pursue civil or criminal action against entities that fail to meet their GST obligations.