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A New Tax System (Goods and Services Tax Transition) Act 1999
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Department of the Treasury
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C2017C00021 C14
01 January 2017
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Part 1—Introduction
1 Short title
2 Commencement
3 Schedule(s)
4 Overview
5 Definitions
6 Time of supply or acquisition
6A Trading periods spanning midnight on 30 June 2000
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Part 2—Start of GST
7 Start of GST
9 GST registration before 1 July 2000
10 Invoice or consideration before 1 July 2000
11 Supply of rights exercisable on or after 1 July 2000
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Part 3—Agreements spanning 1 July 2000
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Division 1—General
12 Progressive or periodic supplies
13 Existing agreements: no opportunity to review
14 Rights granted for life
15 Funeral agreements
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Division 2—Agreements also spanning 1 July 2005
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Subdivision A—Introduction
15A Explanation of this Division
15B Definitions
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Subdivision B—Payment of GST payable by recipients of supplies
15C GST payable by recipients of supplies
15D Amounts of GST
15E Rules for recipients who are not registered or required to be registered
15F Rule for recipients whose registration is cancelled
15G Bad debts
15H Tax invoices and adjustment notes
15I Attributing the GST
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Subdivision C—Arbitrated offers
15J Arbitrated offers
15K Initial offer
15L Arbitration
15M Final offer
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Part 4—Stock on hand on 1 July 2000
17 Stock later applied for private or domestic purpose
18 Second-hand goods
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Part 5—Special transitional rules
19 Construction agreements made before 1 July 2000
19A Sales of motor vehicles held under operating leases since 2 December 1998
21 Acupuncture, naturopathy and herbal medicine
22 Event before 1 July 2000 giving rise to claim
23 Input tax credits relating to compulsory third party schemes
24 Gambling
24A Unredeemed vouchers
24B Commissioner may make determinations relating to rounding
24C Supplies from certain coin-operated devices may be input taxed
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Part 6—Regulations
25 Regulations
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Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history