Act

• Replacement date: 15 April 2019

  Replacement type: Rectification

  Reason: Schedule 4 (item 31) (table item 82) of the Treasury Legislation Amendment (Repeal Day) Act 2015 (Act No. 2, 2015) instructs to omit “Australia” (wherever occurring) and substitute “the indirect tax zone” in section 168-5. Only the first occurrence of “Australia” was substituted with “the indirect tax zone” in paragraph 168-5(1)(c) during the compilation process. This compilation was rectified to omit the second occurrence of “Australia” and substitute “the indirect tax zone” in paragraph 168-5(1)(c).
  • Volume 1
    A New Tax System (Goods and Services Tax) Act 1999 Volume 1.DOCX
    620 KB
    431 pages
  • Volume 2
    A New Tax System (Goods and Services Tax) Act 1999 Volume 2.DOCX
    525 KB
    307 pages
  • Volume 1
    A New Tax System (Goods and Services Tax) Act 1999 Volume 1.pdf
    4 MB
    431 pages
  • Volume 2
    A New Tax System (Goods and Services Tax) Act 1999 Volume 2.pdf
    4 MB
    307 pages
  • A New Tax System (Goods and Services Tax) Act 1999.epub
    551 KB
    738 pages